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1 – 10 of 10Daniela Argento, Dorota Dobija and Giuseppe Grossi
The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It…
Abstract
Purpose
The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.
Design/methodology/approach
This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.
Findings
The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.
Research limitations/implications
This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.
Originality/value
This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.
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Dorota Dobija, Anna Maria Górska, Giuseppe Grossi and Wojciech Strzelczyk
The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.
Abstract
Purpose
The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.
Design/methodology/approach
Empirical data were gathered from four universities. This approach allows for a multilevel and comparative analysis based on the neo-institutional theory. The results are discussed alongside interdisciplinary literature on the use of PM in the public sector.
Findings
PM practices at universities have become increasingly popular on institutional, organisational and individual levels. The results indicate that different types of PM are used in universities and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research-oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, the analysis at the internal level reveals different attitudes and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic.
Research limitations/implications
This paper focusses on four case studies that are currently undergoing changes. The comparative analysis is supported by the use of different data collection methods and several in-depth interviews with key university actors.
Originality/value
The authors assume that the use of PM depends on a number of exogenous and endogenous factors. PM uses and users are discussed in the specific context of the higher education system in Poland. The four business school cases facilitate a comparative analysis of the similarities and differences in terms of the uses and users of PM in the context of internationally and locally oriented universities.
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Anna Maria Górska, Dorota Dobija, Zuzanna Staniszewska and Kaja Prystupa-Rządca
Drawing on Putnam’s concept of social capital, this study aims to examine the oral life histories of women on management boards. It explores how the bridging and bonding forms of…
Abstract
Purpose
Drawing on Putnam’s concept of social capital, this study aims to examine the oral life histories of women on management boards. It explores how the bridging and bonding forms of social capital are created and used to advance women’s careers to reach top management positions on corporate boards.
Design/methodology/approach
This study is both explorative and interpretive. A total of 30 semi-structured interviews were conducted with female board members of Polish companies to gain access to their life histories.
Findings
Women develop social capital to advance their careers. However, they mainly focus on bonding capital, which allows them to sustain relationships within their inner circle. Bridging capital, which extends relationships to advance women’s careers, is often overlooked if not neglected. It seems it is usually an external shock when women understand the importance of bridging capital.
Practical implications
This study provides a better insight into how bridging and bonding capital help and/or distract women from reaching top managerial positions. It has potential policy-making implications for promoting women to leadership positions. The study results can guide organizations in providing equal opportunities for employees.
Originality/value
This study builds on previous research regarding the accumulation of human and social capital by board members. It encourages academics and practitioners to critically consider the relationship between bonding and bridging capital and the promotion of women to top management positions. This study provides access to a field of Central and Eastern European countries.
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Dorota Dobija, Anna Maria Górska and Anna Pikos
The purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken…
Abstract
Purpose
The purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies (AAs) and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI).
Design/methodology/approach
The case study method is adopted, using data from publicly available documents and interviews with the faculty and management at the two schools. The data are interpreted and analysed using the neo-institutional theory.
Findings
Powerful stakeholders are the primary reason for changes in PM systems and the manner in which PI is used. Specifically, AAs reflect an additional layer in the PM system, allowing for a downward cascading PI effect. This also leads to a wider use of PI across different organisational levels.
Research limitations/implications
This study focusses on two case studies in a region still undergoing transition. Thus, this analysis could be reinforced through additional cases, different data collection methods and cross-country and between-country comparative analyses.
Originality/value
The changes in PM systems and particularly the use of PI are discussed in the context of Polish higher education (HE) and, more broadly, the entire Central and Eastern Europe (CEE) region. Moreover, the consideration of two b-school cases facilitates a comparative analysis of the differences in PM systems and the use of PI in the context of stakeholders’ PI needs.
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The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes…
Abstract
Purpose
The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC).
Design/methodology/approach
Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC.
Findings
Auditing in the EIC evolved from a simple adjudication on allowable expenditures to ex post verification of transactions, and from using volunteers to paid auditors. Initially, the company was organized into a series of separate, terminable stocks, and simple verification by volunteer auditors chosen from among the shareholders was sufficient to secure the latter’s interests. When the increasing number, size, and complexity of transactions by the EIC rendered the adjudication approach insufficient, ex post verification of financial transactions was added. With a clearer separation between ownership and control at the time of the introduction of permanent joint stock, the audit function assumed a more professional form.
Originality/value
This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.
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Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…
Abstract
Purpose
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
Design/methodology/approach
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
Findings
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
Research limitations/implications
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
Originality/value
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
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Mahdi Salehi, Fariba Jahanbin and Mohammad Sadegh Adibian
The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics…
Abstract
Purpose
The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not.
Design/methodology/approach
The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model.
Findings
The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap.
Originality/value
As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.
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Petra Kokko and Harri Laihonen
The article seeks to explain whether and how value-based healthcare principles lead to hybridization. The public management literature has been increasingly interested in hybrid…
Abstract
Purpose
The article seeks to explain whether and how value-based healthcare principles lead to hybridization. The public management literature has been increasingly interested in hybrid forms of governance and hybrid performance management, but empirical studies are still rare. Further, the article studies the design of performance management and accounting systems as healthcare organizations reorganize their care processes applying value-based healthcare principles.
Design/methodology/approach
This article first connects the theoretical discussions on value-based healthcare and performance management for hybrids. The conceptual understanding of performance management in hybrid healthcare uses a case study of a Finnish healthcare organization with documentary data and transcribed interviews with healthcare professionals from both the strategic and operative levels of healthcare.
Findings
The article illustrates and analyses how new policy-level objectives and principles of value-based healthcare led to hybridity in healthcare, manifest in mixed ownership of a particular care path and new forms of social and financial control. Further, the article provides empirical evidence of how increased hybridity necessitated new organizational modes and roles, new managerial tools for performance management and created a need to develop the capability to account and measure entire integrated care processes. Important enabling factors for the integration of care and hybrid performance management were commitment created in dialogue, voluntary-based trust and technology to generate factual shared information.
Practical implications
The study is informative for stakeholders, funders and managers of healthcare organizations, namely new knowledge for the discussion of hybrid governance in healthcare, including a critical account of the applicability and impact of a hybrid service model in healthcare management. Moreover, the article illustrates what needs to be reconsidered in performance management and accounting practices when reorganizing care processes according to the principles of value-based healthcare.
Originality/value
The article extends the analysis of performance management in hybrids and sheds new light on hybridization in healthcare. It also provides much-needed empirical evidence on the processes and practices of accounting and performance management after implementing a value-based healthcare strategy.
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