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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.

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.

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

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.

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

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.

Given declining tuition funds and government grants, Kenyan universities need to develop strategies, including increased research grants and collaborations, to diversify their income sources. Well-managed doctoral students can boost a university’s teaching and research outputs. However, numbers of students enrolled in doctoral programmes at Kenyan universities are low, and graduation rates and time-to-graduate statistics are disturbing. Research undertaken elsewhere underline the important role played by supervisors and peers in facilitating students’ sense of belonging and their success. Therefore, this study aims to investigate the influence of supervisory and peer support on PhD students’ sense of belonging and their success at Kenyan universities.

In this cross-sectional study, data were gathered through an online questionnaire from 614 students admitted to doctoral programmes at Kenyan universities between 2010 and 2018. We used multi-item scales to collect data on PhD students’ self-efficacy, supervisory and peer support and a sense of belonging.

Structural equation modelling results revealed that PhD students’ modes of study and self-efficacy were significantly associated with the quality of supervision, peer support and a sense of belonging. However, only age, a sense of belonging and the quality of supervision were directly linked to their success.

This study contributes to the literature on doctoral-level education, responding to the need for research on the influence of relationships with supervisors and peers on PhD students’ sense of belonging and their success, especially in developing countries.

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

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

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.

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.

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.

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

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.