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Article
Publication date: 12 February 2018

Nicolas Berland, Emer Curtis and Samuel Sponem

The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business…

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1185

Abstract

Purpose

The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the authors refer to collectively as “non-traditional (NT) budgets.” The purpose of this paper is to consider how the design and use of a NT budgeting system facilitates the management of multiple organizational tensions.

Design/methodology/approach

The study reports the findings of an in-depth case study on three business units (BUs) of the French chemical giant SSB, a company that implemented a NT budget inspired by the Beyond Budgeting Round Table model.

Findings

The authors provide detailed empirical insights into the design and use of a NT budgeting system and analyze the manner in which the new system exposes organizational tensions across multiple axes.

Research limitations/implications

It is a limitation of the study that only three of SSB 21 BU’s which implemented the NT budget project were examined in depth. This limitation is mitigated to some extent by the review of audit reports in respect of the implementation of the NT budget in a total of 15 BU’s.

Practical implications

The study contributes a means of analyzing NT budgets in terms of the different types of organizational tensions generated, which should be of use to both researchers and practitioners in researching, designing, and evaluating NT budgets.

Originality/value

This study provides detailed empirical insights into the design and use of a NT budgeting system and evidence of the success of this system in exposing organizational tensions across multiple axes. The study illustrates how productive tensions can be generated through the analysis of discrepancies between alternative views of organizational performance.

Details

Journal of Applied Accounting Research, vol. 19 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 4 April 2019

Emer Curtis and Breda Sweeney

Prior literature provides little insight on how management control systems have responded to the growth of collaborative new product development (NPD). The purpose of this…

Abstract

Purpose

Prior literature provides little insight on how management control systems have responded to the growth of collaborative new product development (NPD). The purpose of this paper is to contrast the use of budgets to manage collaborative and in-house NPD and to consider the implications for enabling flexibility.

Design/methodology/approach

The paper reports on the findings of a case study company in the medical devices industry that uses two different business models for its NPD activities. While the company engages in in-house NPD for its own products, it also engages in collaborative NPD services with a range of customers.

Findings

The study illuminates how two types of budgets (annual and project) can have very different impacts on flexibility under different business models. The annual financial budgets imposed rigid constraints on in-house NPD and resulted in reduced flexibility, whereas in collaborative NPD, they had little impact on flexibility. Project budgets created hard operational constraints in collaborative NPD which generated a highly pressurised yet highly creative environment, whereas project budgets had little impact on flexibility in in-house NPD.

Originality/value

The study contributes detailed empirical insights into the control systems used to manage collaborative NPD from the supplier perspective, where creativity is largely responsive and contrasts these with the management of in-house NPD where creativity is largely expected. The authors also contribute an analysis of the key control systems and other factors that sustain flexibility in this highly pressurised open innovation environment.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 5 September 2016

Patricia Martyn, Breda Sweeney and Emer Curtis

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago…

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3923

Abstract

Purpose

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.

Design/methodology/approach

The findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.

Findings

A total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.

Originality/value

This paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 3
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 3 July 2017

Emer Curtis, Anne M. Lillis and Breda Sweeney

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent…

Abstract

Purpose

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables.

Methodology/approach

We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines.

Findings

We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls).

Research implications

We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories.

Originality/value

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

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Book part
Publication date: 3 July 2017

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

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Article
Publication date: 1 June 2005

Georgi Dimitrov

The very headline of this presentation hints at least two things. First, what is meant is the history of American sociology, though it is some what awkward to say so…

Abstract

The very headline of this presentation hints at least two things. First, what is meant is the history of American sociology, though it is some what awkward to say so outright. Second, the history of American sociology is accomplished, in an impor tant sense, but one should not say that so out‐right, either. In philosophy, as Wittgenstein advised, whereof we can not speak, thereof we must be silent. A different rule reigns in sociology: whereof we can hint at, thereof we must prove. My first task, there fore, is to prove that no matter how embarrassing it may seem one canspeak of a his tory of American sociology after all. My second task is to prove that it has already been on a course of development specifically characteristic of it. And, finally, my last point will be that this specific course is brought to its desired end. Every thing in its own time. Talking about the history of American sociology is extremely risky. But it is the risk that it makes it worth trying. Part of the risk stems from the issue if there is a history of sociology at all, as well as from the issue if there is American sociology in the proper sense of the word. Apart from this, there is the consideration that it may be the American nature proper of that sociology that makes it the least likely to have its own history. First things first.

Details

Managerial Law, vol. 47 no. 3/4
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within…

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27951

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Details

Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

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Book part
Publication date: 7 October 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

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Article
Publication date: 1 March 1986

Geraldine L. Hutchins

In April we celebrate Pets Are Wonderful Month (PAW) to honor the companion animals that bring joy and love to their owners' lives. Humans have lived with animals as…

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181

Abstract

In April we celebrate Pets Are Wonderful Month (PAW) to honor the companion animals that bring joy and love to their owners' lives. Humans have lived with animals as companions for thousands of years and during that time our knowledge about the animals we choose as pets has grown enormously. Recent research involving pet therapy indicates that not only do pets give us love and companionship, but they also are beneficial to our physical and mental health. Pets are used in nursing homes, prisons, and mental health institutions, with autistic children, and in many other capacities.

Details

Reference Services Review, vol. 14 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 March 2005

Dennis Appo and Charmine E.J. Härtel

All Australian Aborigines have experienced the impact of Western culture to some extent which has resulted in the traditional cultures being irrevocably decimated. The…

Abstract

All Australian Aborigines have experienced the impact of Western culture to some extent which has resulted in the traditional cultures being irrevocably decimated. The reaction to the disintegration of traditional culture has been marked by a variety of outcomes. While some Aborigines have either accepted or reached a level of accommodation to the new order, others have responded in maladaptive ways. For some Aborigines, the disintegration of traditional culture and society has generated conflict, confusion and the disintegration of personality, which is conducive to the evolution of a dysfunctional group. It is the circumstances of and policy responses to dysfunctional Aboriginal groups, therefore, that is the concern of this article.

Details

Cross Cultural Management: An International Journal, vol. 12 no. 1
Type: Research Article
ISSN: 1352-7606

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