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The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in fact, mitigate inefficiencies in budget spending. Traditional budgets are usually tied to a finite time span, e.g. one year, and are heavily criticized both for hampering efficient resource allocation and also for encouraging dysfunctional budget spending behaviours such as wasteful spend-downs at the end of the budget year and inappropriate holding back of funds early on.

A research framework is proposed which draws on critical perspectives developed in prior research and an analytical model put forward by Pollack/Zeckhauser that is adopted as the basis for the development of the hypotheses. In an explorative study, data from an empirical questionnaire survey administered to 219 practitioners, mainly managers, from Austria are then used to substantiate the hypotheses.

Finite-period budgets and fully flexible budgets, which allow subordinates both to save unspent funds beyond the budget year and also to borrow funds from future budgets, cause inefficiencies in budget spending. Subordinates who are allowed to spend and save funds at their discretion without being threatened by the loss of funds or imminent debts seem to spend their budgets most efficiently.

The present paper contributes to the management accounting literature by investigating a heavily criticized but rather underexplored area of budgeting and by subjecting theoretical propositions from prior research to explorative empirical testing. Enhanced understanding of the temporal effects of the budget cycle structure will help practitioners improve budget spending and should encourage further research.

In this chapter we develop sustainability implications of the Savall, Zardet, Bonett, and colleagues’ approach, known worldwide as socioeconomic approach to management (SEAM). SEAM can be used as a way of doing management and organizational inquiry into the ecological sustainability of practices with planetary boundaries. We conclude that a socially responsible approach to management needs to consider the hidden costs to an enterprise if it is not being sustainable to planetary resource limits.

This chapter presents a case study involving a socio-economic Organizational Development (OD) project carried out in a European subsidiary of a large multinational corporation traded on the New York Stock Exchange. This research case study, one of the 1,854 socio-economic interventions undertaken by the ISEOR research center, was chosen for its good illustration of the OD engineering process. It connects the dots between OD and financial performance, between immediate results and the creation of potential. We look at some of the tools and methods, such as overhauling loss and profit accounts and balance sheets with an eye on socio-economic balance, to illustrate socioeconomic tools at work and how they help enhance compatibility between the objectives of all stakeholders, including shareholders. With this case study, we also set out to provide food for thought on the contribution of socio-economic OD to the construction of socially responsible capitalism (Savall et al., 2015).

The purpose of this paper is to address the issues raised by hidden conflicts in a charismatic-led organization. The paper investigates the transformation from a management paradigm of quelling conflict artificially through charismatic leadership to a paradigm of negotiation that favors participation, systematicity, the multiplying of innovation sources and synchronization. The research is based on a specific approach to action research aimed at revealing the inherently masked conflictive energy, and contributing to a more sustainable, peaceful and well-performing construct.

The framework is a specific approach to participatory action research that the authors call socio-economic intervention research.

The results of the research support the proposition that while charismatic leadership quells conflict and jeopardizes the sustainability of the organization, socio-economic intervention research can help transform conflicts into cooperation in this type of organization.

The main contributions relate to shedding light on the hazards of denying conflict in charismatic-led organizations, and the importance of systemic negotiation in transforming conflict into cooperation in the Middle Eastern cultural context.

In this study it is argued that positive agency theory is a relevant theoretical perspective in studies of the balanced scorecard in business management because agency theory addresses implementation and organizational control issues. If the balanced scorecard is to be applied also in public management, then positive agency theory should be complemented with political economy to incorporate possible implementation and organizational control issues related to political uncertainty, common agency and implementation ambiguity. It is argued that uncritical application of the balanced scorecard in public management could result in dysfunctions common in Soviet‐type, central planning. However, such dysfunctions could be reduced with certain modifications of the balanced scorecard in order to facilitate political competition to a relatively larger extent.

Integrating interdisciplinary studies with Human Capital Management Accounting (HCMA) refers to the dynamics of organized interdisciplinary action that are transversal or cross-cutting. This approach requires the mastery of a certain number of technical skills and disciplines, as well as the capacity to use them in a process to solve problems of financial performance. This is accomplished through the specific interaction tasks that are performed by each management function and operational unit, which act in real time with others, in the same direction as an organizational team, using a selected risk appetite threshold base.

Putting business fields side by side, (i.e., business disciplines silos, as is normally the case in MBA programs), is not enough to create the transversal interaction dynamic needed for firms to achieve expected financial performance goals. As a result, few graduates today have the cross-cutting or vertical skills required to act, in real time, from their workstation in accordance with the pyramid shape of the organization chart in order to create value.

This chapter presents the results of the interface established by a faculty member in the Accounting Department of the University of San Francisco with a “seasoned leader in the FinTech industry.” It proposes a single portal for employers and HRMs to which the continuing education services of professional training associations, executive education departments of colleges, and MBA schools and universities, can connect to issue the HCMA certificate supplementing their training offerings focused on “Leadership Development”.

Electronic government (e-government) is perceived as an effective tool to enhance accountability in public organizations. However, e-government implementation to enhance accountability is still unclear and involves many complex processes because of the multiple accountabilities disorder. The e-government elements that contribute to mitigate the disorders and dysfunctions of accountability relationships are still underdeveloped in the current literature. This paper aims to provide understanding on how e-government enhances public organizations’ accountability by highlighting the key elements of e-government that mitigate the disorders and dysfunctions of accountability relationships.

This study adopts a qualitative case study approach by using the case of Jordan Customs. Data were collected using a triangulation approach that involved semi-structured interviews, document reviews and observation.

The findings revealed that the e-government elements that mitigate the disorders and dysfunctions of accountability relationships are classified into three contexts, namely, technological, environmental and organizational aspects. The technological elements include systems integration, single window and electronic connectivity. The environmental elements embrace public participation and partnership council. The organizational elements comprise having well-defined strategic plan and risk management approach.

This study contributes and gives further insight into how to address the confusion, fuzziness and dysfunctions in accountability relationships existing in the literature by providing several success elements that mitigate the problematic of disorder between accountability relationships in public organizations. The paper highlights the need to investigate further elements, particularly, in the organizational context, to assist public organizations in improving their performance to enhance accountability in their operations.

This study provides guidelines for future e-government implementation strategy in public organizations, particularly, in the context of developing countries, as most of the recent studies of e-government in developing countries indicated that they are suffering from difficulty of managing e-government implementation to promote accountability successfully and are struggling with a lack of resources and experiences to handle this new trend of technology.

This study is of a significant value, as it is one of the preliminary studies that empirically extend the accountability dimensions suggested by Koppell (2005) with the key success elements of e-government that enhance accountability proposed by Heeks (1998b) and other current literature. This paper enriches the body of literature by providing some new key success elements of e-government that enhance accountability in public organizations. It also contributes to the expansion of the boundaries of knowledge by adding further interpretation on how these elements reduce the existing confusions and dysfunctions in accountability relationships.

Working to improve organizations is the mainstay of organization development (OD) practice and includes figuring out the sources of workplace disruptions and dysfunctions. Casting aside the focus of most change-management initiatives, the organization, organizing intelligence (OQ) relies on paying attention to what people actually do, making meaning of complex, messy human-social organizing activities, in the interests of fostering productive workplaces. Resting on dialog with and among participants “feeling their way” as they organize their work, OQ is an exercise in synthesis rather than analysis. A holistic understanding of organizing activities is helped by exploring the roles of a triad of closely interwoven factors – organizing structures, work-practices, and relationships – in how people get things done, while understanding how these are interconnected. This chapter examines why the capacity for OQ matters, why and how OQ differs from widely practiced, technically framed, organizational analysis, and what distinguishes people with OQ from those with a more conventional interest in organizational change. A case study of the Dutch home-nursing organization, Buurtzorg, illustrates OQ in practice. With small groups of nurses who self-organize, this is a structure that changes both the way people work and their relationships, to the benefit of nurses and the quality of life and care of their patients, while reducing costs; clearly an example of a more productive workplace.

The purpose of this paper is to show that steering overall performance requires not only juxtaposing indicators focused on economic, social and environmental performance but also negotiating the measurement of performance metrics with all the stakeholders.

This is an action-research and intervention-research project aimed at experimenting an integrated and negotiated management control system for overall performance. The choice for the case study is a hospital in the Middle East that practices green management and that has to be self-financed while accepting all patients, even those who cannot pay.

The integration of the three dimensions of overall performance requires involving all stakeholders in the implementation of innovative management control.

The case is a pilot experiment and shows the conditions for an appropriate design of an overall performance management control methodology. However, further experiments should be carried out to shed light on the factors that form invariants regarding integrated performance log-books.

The study design is that of a management control methodology that enables the short- and long-run economic impacts of social and environmental performance.

The action-research process has proved to be a learning experience for the hospital and both internal and external stakeholders. However, replicability remains to be proven through experimenting the method in various settings.

This paper shows the need for negotiation of overall performance with all stakeholders to design and implement an appropriate participative approach to management control.