Search results

The purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a Public–Private Partnership (PPP) in the State of Victoria (Australia).

The study explores a unique case to provide insights into public disclosures for PPPs in a jurisdiction that is a recognised leader in PPP policy and practice. The analysis is theoretically framed by an understanding of neoliberalism and New Public Management, and draws on data from case-specific reporting, media reporting and public policy, to examine interconnections between accounting, public discourse and accountability.

The analysis shows how publicly available information relating to key government decisions routinely lacked supporting evidence or explanation, even though areas of subjectivity were recognised in public policy. Accounting was deployed numerically and discursively to present potentially contestable decisions as being based on common-sense “facts”. The implied “truth” status of government reporting is problematised by media disclosure of key issues absent from government disclosures.

Under neoliberalism, accountingisation can help depoliticise the public sphere and limit discourse by constructing ostensible “facts” in an inherently contestable arena. By contrast, democratic accountability requires public disclosures that infuse a critical dialogical public sphere.

The paper shows how neoliberalism can be embedded in public policies and institutional practices, and buttressed by the use of accounting. The analysis illuminates the persistence and “failing forward” character of neoliberalism, whereby crises are addressed through further neoliberalisation.

Agile principles have been widely used in software development team practice since the creation of the Agile Manifesto. Studies have examined variables related to agile principles without systematically considering the relationships among key team, agile methodology, and process variables underlying the agile principles and how these variables jointly influence the achievement of software development agility. In this study, the authors tested a team/methodology–process–agility model that links team variables (team autonomy and team competence) and methodological variable (iterative development) to process variables (communication and collaborative decision-making), which are in turn linked to software development agility (ability to sense, respond and learn).

Survey data from one hundred and sixty software development professionals were analyzed using structural equation modeling methods.

The results support the team/methodology–process–agility model. Process variables (communication and collaborative decision-making) mediated the effects of team (autonomy and competence) and methodological (iterative development) variables on software development agility. In addition, team, methodology and process variables had different effects on the three dimensions of software development agility.

The results contribute to the literature on organizational IT management by establishing a team/methodology–process–agility model that can serve as a basis for developing a core theoretical foundation underlying agile principles and practices. The results also have practical implications for organizations in understanding and managing holistically the different roles that agile methodological, team and process factors play in achieving software development agility.

The purpose of this paper is to highlight suicide risk factors experienced by graduate students and postdoctoral scholars, and then outline suicide prevention strategies for these populations.

Through analysis of literature and application of theory, the authors use the diathesis-stress model and Joiner’s (2005) interpersonal theory of suicidality to outline suicide prevention strategies specific to graduate students and postdoctoral scholars.

The authors’ review of the literature and application of theory suggest that both individuals and groups can engage in suicide prevention strategies, specifically pertaining to reducing stressors unique to graduate students and postdoctoral scholars, as well as addressing feelings of thwarted belongingness and perceived burdensomeness that can lead to the development of suicidality within these populations.

Engaging in suicide prevention strategies can save lives and address the mental health conditions exhibited among graduate student and postdoctoral scholars.

The authors offer a synthesis of good practices addressing suicide risk factors and prevention with attention to the stress-diathesis model and Joiner’s (2005) interpersonal theory of suicidality toward reducing suicidality among graduate students and postdoctoral scholars.

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.