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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.

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

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.

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.

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.

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.

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

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.

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

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.

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

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.

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

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.

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.

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).

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.

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).

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.

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.

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.

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

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.

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

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

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.

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

The purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.

The paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.

The findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.

The authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.

In contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.

The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context.

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.

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.

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.

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.

The purpose of this paper is to investigate performance measurement practices in the Tanzanian Local Government Authorities (LGAs). It seeks to understand the performance measurement practices in the context of new public management (NPM) (Hood, 1991, 1995). Specifically, the paper focuses on the annual performance assessment (the local government development grant system), which operated in the Tanzanian LGAs as a base for accessing grants from the central government.

The study executed a grounded theory strategy for data collection and analysis. Fieldwork was undertaken in three Tanzanian LGAs.

The findings revealed how performance measurement practices were involved in the process of managing legitimacy, and consequently, in the acquisition of grants from the central government. Dialogue and learning about the performance measurement exercise and the production and manipulation of evidence were the two strategies employed by LGAs in the management of legitimacy.

In practice, efficiency in organizations may be achieved through the appropriate design of systems, and by understanding, and addressing problems which emerge during their implementation. Learning is a significant strategy used by actors, and this needs to be taken into consideration by reformers when designing and implementing reforms.

The paper contributes to existing research by providing a framework for managing legitimacy. The framework supports and extends Oliver’s (1991) typology of strategic responses to institutional processes and Suchman (1995) legitimation strategies. It identifies dialogue and learning as other forms of significant strategy in actors responses to institutional pressures. The study also provides additional evidence of the responses to the accounting changes and the NPM reforms.

As the current “one size fits all” research approach is likely to be ineffective in identifying the conditions that promote the entrepreneurial career of the solo self-employed, this paper advances the current understanding of the heterogeneity among the solo self-employed.

A person-centered approach is used to identify groups among the solo self-employed based on their starting motives and to examine their engagement in proactive career behaviors.

Using Latent Class Analysis (LCA), six groups displaying distinct motivational profiles are identified: (1) the pushed by necessity, (2) entrepreneurs by heart, (3) control-seekers, (4) occupationally-driven, (5) challenge-seekers and (6) the family business-driven. In line with the argument that starting motives affect behavior because they reflect the future work selves that individuals aim for, results show that solo self-employed with distinct motivational profiles differ in their engagement in proactive career behaviors. For future research, it is recommended to examine the role of demographic characteristics in the engagement in proactive career behaviors.

Although starting motives among self-employed people have been studied frequently, this research applies an innovative methodological approach by using LCA. Hereby, a potentially more advanced configuration of starting motives is explored. Additionally, this study applies a career perspective towards the domain of solo self-employment by exploring how solo self-employed with distinct motivational profiles differ in terms of managing their entrepreneurial careers.