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Article
Publication date: 11 November 2019

Beatriz Fernández-Olit, José María Martín Martín and Eva Porras González

The purpose of this paper is to provide a systematic literature review of the research published on financial inclusion (FI) and financial exclusion (FE) in developed countries…

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Abstract

Purpose

The purpose of this paper is to provide a systematic literature review of the research published on financial inclusion (FI) and financial exclusion (FE) in developed countries using key terms and strict inclusion and exclusion criteria.

Design/methodology/approach

In total, 52 papers were deemed to be relevant to the analysis. These works were critiqued using a framework that addressed geographical contexts, topics, methodologies and theoretical frameworks.

Findings

This review highlights the uneven level of development of the academic debate between North America, the UK and continental Europe, and identifies the different theoretical frameworks that construe the body of literature in each region. In addition, the findings show the scant offer of work on the impact that the digital economy has on FE, as well as the reduced number of studies which have focused on certain vulnerable groups and the access to some financial services.

Social implications

The studies reviewed have not analyzed the specific needs of vulnerable groups while considering the different contexts and pathways to exclusion. The evaluation of solutions and strategies to achieve inclusion is one of the least addressed aspects in the literature.

Originality/value

The paper synthesizes the main contributions of the top literature on the redefinition of FI/FE in developed countries, the role of fringe services and new determinants of exclusion. The proliferation of studies regarding FI in low- and middle-income countries has generated a great amount of meta-analysis and systematized reviews of asymmetric results. However, no systematized literature review on the broad scope of FI/FE in developed countries has been published in the last decade. This work sheds light over poorly analyzed areas of research that refer to notable social problems.

Details

International Journal of Bank Marketing, vol. 38 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 1 December 2006

Umit S. Bititci, Kepa Mendibil, Sai Nudurupati, Patrizia Garengo and Trevor Turner

This research paper aims to model the dynamic relationship between performance measurement, management styles and organisational culture, in order to develop a better…

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Abstract

Purpose

This research paper aims to model the dynamic relationship between performance measurement, management styles and organisational culture, in order to develop a better understanding of the causal linkages between these three areas.

Design/methodology/approach

The related literature on performance measurement, management control systems and management information systems, in the context of organisational culture, is examined and a framework for mapping the interplay of the three areas is developed. The research is based around five case studies where performance measurement systems were implemented in action research programmes, using identical implementation methods, by the same research team. The use of the performance measurement systems was then observed over a period of time in relation to the implementation lifecycle, changes to management style and organisational structure over time. The dynamic relationships were then mapped using the framework developed. Patterns were observed, which led to new insights.

Findings

Organisational culture and management style seem to be interdependent throughout the lifecycle of the performance measurement system. That is, management styles need to evolve as the maturity of the performance measurement system and the organisational culture evolve. A successfully implemented and used performance measurement system, through cultural change, leads to a more participative and consultative management style. Similarly, the correct use of performance measurement systems can encourage an achievement culture to emerge. All five cases suggested that an authoritative management style was essential at the start but this would change with the emerging culture.

Research limitations/implications

The research results are limited to five socially constructed case studies. Whilst these findings remain valid, they cannot be used for universal generalisations. In terms of modelling the organisational culture, the research focuses on the organisation as a whole and does not take into account the possible existence of sub‐cultures within the organisation.

Practical implications

A better understanding of management styles and organisational culture will allow practitioners to better assess the organisations' readiness to implement performance measurement systems. Similarly, the results provide guidance towards the management styles that would be appropriate when implementing performance measurement systems in different cultural settings.

Originality/value

The framework for modelling the dynamic relationship between performance measurement, management style and organisational culture, together with the findings, should provide useful insights and methods for future researchers in this area.

Details

International Journal of Operations & Production Management, vol. 26 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 5 May 2023

Nizar Mohammad Alsharari and Bobbie Daniels

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…

Abstract

Purpose

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

Design/methodology/approach

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

Findings

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

Research limitations/implications

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

Originality/value

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

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