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1 – 10 of 149Carol M. Lawrence and Robert W. Parry
This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in…
Abstract
This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.
Janine Burghardt and Klaus Möller
This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance…
Abstract
Purpose
This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.
Design/methodology/approach
Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.
Findings
First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).
Originality/value
This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.
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David T. Otley and Bernard J. Pierce
Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the…
Abstract
Research suggests that dysfunctional behaviour by auditors may be related to the perceived tightness of time budgets. Using data collected from practising auditors, examines the nature of such a relationship. Found that the frequency of dysfunctional behaviour increased sharply as budgets were seen to approach unattainable levels of performance. Recognizing the importance of auditors’ perceptions regarding the attainability of budgets, examines antecedent variables affecting budget attainability. Found that the influence of client fee expectations, the level of audit senior participation and the influence of the audit programme were significant influences. Discusses implications for practice and possibilities for future research.
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Garry D. Carnegie and Christopher J. Napier
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international…
Abstract
Purpose
The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference.
Design/methodology/approach
The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed.
Findings
The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship.
Research limitations/implications
The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal.
Originality/value
The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
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Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…
Abstract
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
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This paper seeks to respond to Otley's calls for future research to take an integrated and longitudinal approach to examining the operation of performance management in real…
Abstract
Purpose
This paper seeks to respond to Otley's calls for future research to take an integrated and longitudinal approach to examining the operation of performance management in real organizations. The paper reviews 120 field studies published in Accounting, Organizations and Society and Management Accounting Research over the past 15 years.
Design/methodology/approach
The Otley's performance management framework is used to classify the field studies in terms of five central issues that relate to objectives, strategies, target setting, reward systems, and information flows.
Findings
The key findings are that only nine field studies examine the integrated performance management framework in any depth, and the research to date is fragmentary with regard to, for example, the performance management issues studied and theories used.
Research limitations/implications
Implications from this research include the need to examine the operation of the integrated performance management framework together with in‐depth research methods to understand the system in use, rather than the intended design of performance management processes. Future theoretical development could also be enhanced by better selection of research sites and building on prior studies. The limitations of this review include journal bias and limitations associated with classifying the diverse range of field studies using any framework, including the Otley's framework.
Originality/value
The novelty of this review lies in using Otley's framework to classify the expansive performance management literature and to document the extent of the integrative nature of the field studies, the depth of the studies, and the diversity of theories applied.
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Jan A. Pfister, Peeter Peda and David Otley
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…
Abstract
Purpose
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.
Design/methodology/approach
The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.
Findings
The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.
Originality/value
The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
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David Marginson and Stuart Ogden
The interplay between accounting and organisational change has been a topic of considerable interest in recent years. This paper is concerned with exploring the ways in which…
Abstract
The interplay between accounting and organisational change has been a topic of considerable interest in recent years. This paper is concerned with exploring the ways in which managers’ attitudes towards budgets may be influenced by processes of organisational change. Traditionally a high reliance on accounting measures of performance has generally been associated with provoking unfavourable reactions from managers on account of the pressure they experience to meet pre‐determined budgetary targets, with concomitant dysfunctional consequences for the achievement of organisational objectives. In contrast the paper argues that processes of organisational change, particularly the increasing use of “stretch” targets and empowerment strategies, may be prompting a more positive disposition towards budgets amongst managers. Drawing on recent research evidence, and building on notions of “psychological empowerment”, the paper suggests that managers may value the existence of pre‐determined budgetary targets as an “empowerment facilitator” in conditions of uncertainty. This possibility opens up new directions in behavioural accounting research.
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Laura Gómez-Ruiz and David Naranjo-Gil
Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems…
Abstract
Purpose
Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems research has mainly focused on the external motivation. This chapter analyses how identified motivation and team performance can be enhanced through the interactive use of management control systems and the team identity.
Methodology
An experimental study is conducted among 144 postgraduate students. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team members’ motivation and performance.
Findings
The results show an indirect effect of the interactive control systems on team performance via team members’ identified motivation. Furthermore, the effect of team identity on team performance is also mediated by the identified motivation.
Practical implications
Managers can increase employees’ motivation by using the control information interactively. Controls focused on socialisation processes and shared values best fit with collaborative environments.
Originality/value of chapter
The results provide empirical support for the recent calls about the effect of interactive control systems at individual levels. Despite the considerable attention to the relation between the design of management control systems and team performance, this chapter provides empirical evidence of the positive relation between the style of use of management control systems and individual behaviour in team-based settings.
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