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Article
Publication date: 6 June 2018

E. Pieter Jansen

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting…

Abstract

Purpose

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

Design/methodology/approach

The paper is based on the author’s experiences with an interventionist research project.

Findings

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Research limitations/implications

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

Originality/value

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 13 February 2017

Sabrine El Baroudi, Chen Fleisher, Svetlana N. Khapova, Paul Jansen and Julia Richardson

The purpose of this paper is to examine the moderating role of pay in the relationship between employee ambition and taking charge behavior, and its subsequent effects on…

Abstract

Purpose

The purpose of this paper is to examine the moderating role of pay in the relationship between employee ambition and taking charge behavior, and its subsequent effects on employee career satisfaction.

Design/methodology/approach

A two-wave quantitative investigation was conducted among alumni of a large public university in the Netherlands.

Findings

The results show that taking charge behavior mediates the positive relationship between employee ambition and career satisfaction. They also show that pay positively moderates this mediation, such that the relationship between employee ambition and taking charge behavior is stronger when ambitious employees receive an increase in pay, leading to increased career satisfaction. Conversely, a decrease in pay does not moderate ambitious employees’ taking charge behavior and the impact on their career satisfaction.

Research limitations/implications

The study draws on self-report data collected in one country: the Netherlands.

Practical implications

The study highlights the importance of pay for higher job involvement, demonstrating its impact on taking charge behavior among employees with higher levels of ambition.

Originality/value

This is the first empirical study to examine the impact of pay on employees’ taking charge behavior and the subsequent implications for career satisfaction.

Details

Career Development International, vol. 22 no. 1
Type: Research Article
ISSN: 1362-0436

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Book part
Publication date: 25 November 2016

Ashley Weinberg

Abstract

Details

The Aging Workforce Handbook
Type: Book
ISBN: 978-1-78635-448-8

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Book part
Publication date: 29 March 2016

Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change…

Abstract

Purpose

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.

Methodology/approach

Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.

Findings

The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.

Practical implications

The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.

Originality/value

The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.

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Book part
Publication date: 28 June 2016

Jan van Helden and Christoph Reichard

An examination of the commonalities and differences between performance management practices in the public and private sector.

Abstract

Purpose

An examination of the commonalities and differences between performance management practices in the public and private sector.

Methodology/approach

A literature review of 100 publications in international academic journals over the last 20 years.

Findings

The chapter develops a framework which links the dimensions of the public/private-distinction (ownership, funding, control and type of goals) to the design and use of performance management systems (PMS). This framework subsequently informs a literature review, which can be summarised as follows: Multi-dimensionality of the PMS is core in both public and private sector organisations, but quite many private sector papers point to a financial focus at the top of the PMS, while public sector organisations show a broad variety of performance indicators, including those on societally relevant goals. In addition, a link between the PMS and strategies can be found in the public and the private sector, but the match between different strategies and PMS design is more elaborated in the private sector. These findings are largely in accordance with our expectations. The review also finds support for the assumption that performance information in public sector organisations is primarily used for external accountability reasons, while internal managerial control is the main purpose in private firms. The use of performance information is quite intensive and mostly functional in both sectors, which does not meet our expectations. Overall, the differences between performance management practices in the public and private sector are less stringent than expected.

Research limitations

Due to limited evidence about the importance of performance-related pay systems and no evidence about targeting in both sectors, a more focused literature review on these issues would be desirable.

Practical implications

Mutual learning between both sectors, for example the public sector can learn from the private sector on how to link strategy to the PMS and the private sector can learn from the public sector about serving a multitude of stakeholders in the PMS.

Originality/value

A comprehensive review of performance management practices in the public and private sector.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

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Article
Publication date: 7 August 2017

Shinhee Jeong, Gary N. McLean, Laird D. McLean, Sangok Yoo and Kenneth Bartlett

By adopting a multilevel approach, this paper aims to examine the relationships among employee creativity and creative personality, domain expertise (i.e. individual-level…

Abstract

Purpose

By adopting a multilevel approach, this paper aims to examine the relationships among employee creativity and creative personality, domain expertise (i.e. individual-level factors), non-controlling supervision style and organizational learning culture (i.e. team-level factors). It also investigates the cross-level interactions between individual differences and organizational context influencing employee creativity.

Design/methodology/approach

Hierarchical linear modeling was performed to test the hypotheses using multisource data with 416 employees and their supervisors in 86 research and development teams.

Findings

This paper found that domain expertise and non-controlling supervision style are positively associated with employee creativity. Also, a positive moderating role of non-controlling supervision style was found in explaining the relationship between domain expertise and employee creativity. However, no significant relationship was found between creative personality and employee creativity, and there was no moderating effect of organizational learning culture. The paper discusses the theoretical implications of these findings and provides practical suggestions based on the findings.

Originality/value

This paper has begun to address the significant gap in the extant employee creativity literature and has departed from the common research practice of investigating creativity at a single level. It has expanded understanding of the antecedents of creativity with empirical evidence, as it revealed domain expertise and non-controlling supervision as influential factors. Further, domain expertise has generally positive effects on creative performance, whether non-controlling leadership is high or low. Additionally, this study brings an interesting insight in interpreting the contribution of organizational learning culture as measured by the Dimensions of Learning Organization Questionnaire to creativity and also affirms the importance of autonomy that increases intrinsic motivation and creativity. Another theoretical contribution of this study can be found from an intriguing contradiction in the literature that understands the role of expertise in creative performance. Moreover, the finding on non-controlling supervision supports the effectiveness of a freedom approach.

Details

European Journal of Training and Development, vol. 41 no. 7
Type: Research Article
ISSN: 2046-9012

Keywords

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Article
Publication date: 6 August 2018

Alhashmi Aboubaker Lasyoud, Jim Haslam and Robin Roslender

The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya…

Abstract

Purpose

The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called Trucks and Buses Company (TBC) and National Trailers Company (NTC).

Design/methodology/approach

The paper is based on semi-structured interviews, an analysis of documents and observations. It draws on New Institutional Sociology (NIS) perspective (DiMaggio and Powell’s 1983) as theoretical framework to provide explanations regarding how the MACS in the two companies were shaped by various factors.

Findings

The main factors identified in shaping the operations of the MACS were the need to comply with the political pressures, the Libyan Government’s laws and regulations, the instructions imposed by the management committee in both companies, leading organizations’ pressures (ISO), customer satisfaction (coercive isomorphism), the influence of professional associations (normative isomorphism) and the need to imitate efficient organizations in order to be more legitimate and successful (mimetic isomorphism).

Research limitations/implications

The findings of the study have implications for understanding the operations of MACS in developing countries. Future research could focus on alternative theoretical perspectives for the investigation of the process of change in MACS such as structuration theory, agency theory and actor-network theory.

Originality/value

The proposed theoretical framework provides insights into the process of change by focusing on the interplay between the institutional forces, market forces and intra – organizational power relationships to overcome the criticism of NIS that it downplays the role of market forces and intra – organizational power relations.

Details

Asian Review of Accounting, vol. 26 no. 3
Type: Research Article
ISSN: 1321-7348

Keywords

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Article
Publication date: 7 October 2014

Chen Fleisher, Svetlana N. Khapova and Paul G.W. Jansen

This paper examines the effects of the development of employees’ career competencies (knowing-why, knowing-how, and knowing-whom) on the employing organization and…

Abstract

Purpose

This paper examines the effects of the development of employees’ career competencies (knowing-why, knowing-how, and knowing-whom) on the employing organization and assesses the role of career satisfaction in this relationship. The purpose of this paper is to contribute to research on the consequences of employees’ boundaryless careers.

Design/methodology/approach

The study involves a two-wave quantitative investigation of alumni of a large public university in the Netherlands.

Findings

The results suggest that by investing in the development of their career competencies, employees contribute to organizational culture, capabilities, and connections. However, these contributions depend on employees’ level of perceived career satisfaction. If employees are satisfied with their careers, they contribute more to their organizations.

Research limitations/implications

Further longitudinal research, strengthened by an additional, third wave of data collection, is needed to replicate the present findings.

Practical implications

The study highlights the importance of employees’ career development for organizations.

Originality/value

This study is the first empirical investigation of the link between the development of employees’ career competencies and employees’ contributions to their employers and one of a few studies that examines career satisfaction as a moderating variable.

Details

Career Development International, vol. 19 no. 6
Type: Research Article
ISSN: 1362-0436

Keywords

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Book part
Publication date: 10 September 2018

Pervez N. Ghauri and Ulf Elg

Several studies have proposed that small- and medium-sized enterprises (SMEs) lack resources and experiential knowledge to internationalise to distant markets. The authors…

Abstract

Several studies have proposed that small- and medium-sized enterprises (SMEs) lack resources and experiential knowledge to internationalise to distant markets. The authors argue that SMEs can handle the lack of these tangible and intangible internal resources through external collaborations; they can achieve success in international markets by collaborating with business partners. The role of inter-firm marketing collaboration and its impact on internationalisation efforts has not been thoroughly studied, particularly in the context of SMEs. This study will thus advance our understanding of SMEs’ inter-firm marketing collaborations and how they influence performance in international markets. In this chapter, authors conceptually develop this line of arguments through an extensive literature review and develop some hypotheses and a framework that can be empirically tested. The authors believe this framework will serve as a starting point for further studies on this topic. Theoretically, we endeavour to contribute by showing that firms can enhance their level of international performance through inter-firm collaboration. The authors believe this type of study would have considerable theoretical as well as managerial implications in this important field of research.

Details

Key Success Factors of SME Internationalisation: A Cross-Country Perspective
Type: Book
ISBN: 978-1-78754-277-8

Keywords

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Book part
Publication date: 3 October 2018

Orly Shapira-Lishchinsky

Abstract

Details

International Aspects of Organizational Ethics in Educational Systems
Type: Book
ISBN: 978-1-78714-778-2

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