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Article
Publication date: 15 June 2021

Mayada Abd El-Aziz Youssef and Habib Mahama

The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP…

Abstract

Purpose

The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs.

Design/methodology/approach

Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses.

Findings

The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs.

Practical implications

The results encourage organizations to adopt BI&A to reap the full benefits of ERP.

Originality/value

In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.

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Article
Publication date: 25 June 2020

Mayada Abd El-Aziz Youssef, Esam E. Moustafa and Habib Mahama

This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal…

Abstract

Purpose

This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management accounting techniques (MATs), namely, performance measurement techniques (PMTs) and cost measurement techniques (CMTs).

Design/methodology/approach

Structural equation modeling was used to analyze data from a cross-sectional survey of 136 firms in the United Arab Emirates (UAE).

Findings

The findings show a direct positive impact of state-type construct on MCS characteristics, and that MCS characteristics partially mediate the reported significant relationships between state type and the use of PMTs. While the findings show a similar positive relationship between state type and CMTs, MCS characteristics do not mediate this relationship.

Research limitations/implications

Although these results are affected by limitations associated with the survey method used, they are useful in explaining the necessary conditions supporting the use of MATs in general and performance measurement techniques in particular.

Practical implications

The study uses a cross-section of companies in the UAE, an attractive global investment destination, as its sample. The results can help investors better understand the choice of MATs in the UAE and its relation to MCS characteristics.

Originality/value

This study contributes to management accounting literature by determining the mediating role of MCS characteristics on the relationship between state type and the choice of two sets of MATs, whereas existing literature assumes a direct relation between the two.

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Article
Publication date: 12 April 2011

Jennifer Grafton, Anne M. Lillis and Habib Mahama

The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature to examine what constitutes mixed methods research, and…

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6420

Abstract

Purpose

The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature to examine what constitutes mixed methods research, and the associated strengths and risks attributed to this approach.

Design/methodology/approach

This paper takes the form of a literature review. The authors draw on extensive methods research from a diverse range of social science disciplines to identify and explore key definitions, opportunities and risks in mixed methods studies. They review a number of accounting studies that adopt mixed methods research approaches. This allows the authors to analyse variance in how mixed methods research is conceptualised across these studies and evaluate the perceived strengths and limitations of specific mixed methods design choices.

Findings

The authors identify a range of opportunities and challenges in the conduct of mixed methods research and illustrate these by reference to both published studies and the other contributions to this special issue.

Originality/value

With the exception of Modell's work, there is sparse discussion of the application and potential of mixed methods research in the extant accounting literature.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 12 October 2015

Ahmed Abdel-Maksoud, Said Elbanna, Habib Mahama and Raili Pollanen

The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence…

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2056

Abstract

Purpose

The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from the SPMS in making strategic decisions.

Design/methodology/approach

Data were collected through a survey of 143 managers of Canadian public organizations.

Findings

The findings indicate that two SPMS components, namely, the importance of non-financial performance measures and the use of operational efficiency measures, have significant positive associations with performance information use for strategy implementation and strategy assessment decisions. The extent to which SPMS models were used is found to be positively associated with performance information use for strategy implementation, but not for strategy assessment, decisions. Furthermore, the relationships between SPMS variables and strategic decision making are moderated by information systems/data limitations and management’s commitment to attaining strategic goals. Managerial skills acquired through training or experience with SPMS also contribute positively to such relationships.

Research limitations/implications

The results are affected by limitations associated with the survey method used.

Practical implications

The findings could be useful for supporting public policy, strategic decision making, public service improvement, operational efficiency, and effectiveness.

Originality/value

The study contributes to public management and performance measurement literature by investigating multiple determinants of performance information use in a cross-section of Canadian public organizations.

Details

International Journal of Public Sector Management, vol. 28 no. 7
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 8 May 2009

Habib Mahama and Chen Yu Ming

Recent failures and scandals in the banking and financial services industry have served as catalysts for anxiety about operational risk. In particular, the Basel II accord…

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2908

Abstract

Purpose

Recent failures and scandals in the banking and financial services industry have served as catalysts for anxiety about operational risk. In particular, the Basel II accord emphasises the need to develop methodologies for assessing and managing this category of risk. However, operational risk is said to be an elusive and problematic concept. This paper aims to examine how certain events in the banking and financial services industry become enframed and constructed as operational risk and how such risk is managed.

Design/methodology/approach

The paper draws on the sociology of risk literature to analyse how an “unauthorised trading” event (and associated losses) that occurred in the currency options trading desk of the National Australia Bank (NAB) was enframed and constructed as operational risk. Data are gathered through metadiscourse analysis of textual materials relating to this event.

Findings

The analysis reveals the social and institutional mechanisms underlying the construction of risk and the contested nature of risk knowledge. In particular, it highlights the significant role of media discourse in articulating risk claims and dominating public discourse about risk. It also highlights the moral character of the concept of risk and how the moralising of risk discourse leads to the creation of particular forms of subjectivities and the operationalisation of certain risk management rationalities in NAB.

Originality/value

The paper will be helpful in improving researchers' and practitioners' understanding of how, in a given field of possibilities, particular events become constructed as operational risk.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

Content available
Article
Publication date: 28 October 2013

Chris Akroyd and Yutaka Kato

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197

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 1 May 2006

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810

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 15 June 2015

Stephen Jollands, Chris Akroyd and Norio Sawabe

This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The…

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3997

Abstract

Purpose

This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions.

Design/methodology/approach

A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research.

Findings

It was found that management control, in the form of a sustainability-focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. It is shown how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit-seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity.

Research limitations/implications

These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development.

Originality/value

This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 31 July 2020

Karma Sherif, Ning Nan and Jeff Brice

In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers.

Abstract

Purpose

In this study, the authors explore the boundaryless careers of faculty and adopt the intelligent career framework to examine success factors for academic careers.

Design/methodology/approach

The authors conducted a field study of 36 researchers in the management information systems field from 22 institutions in the US, Australia and Canada. The authors selected the participants representing four strata of researchers: luminaries (high expertise status and high citizenship behavior), experts (high expertise status but low leadership roles), statesmen (low expertise status but high leadership) and journeymen (low expertise status and low leadership). Data regarding the participants' experience of social relationships and social resources as well as entrepreneurial motivations were collected and analyzed.

Findings

Results show that faculty who “know-why”, “know-how”, and “know with whom” possess socially valued resources and are successful in advancing their careers. They establish high social status and exercise power within their networks to mobilize resources that promote their careers. On the other hand, faculty who fall short of these competencies impose social closure on themselves and do not strive to exploit resources available through their contacts. The study advances a number of theoretical propositions to guide future research on boundaryless intelligent careers.

Social implications

Social relationships and social resources do not substitute individual competence, leadership and entrepreneurial motivations; individuals need to develop competence valued by their professional communities and exploit available opportunities and assume leadership roles in order to effectively establish instrumental relationships and mobilize social resources to achieve career advancement.

Originality/value

In this study, we attempt to extend career development research through an examination of the bidirectional relationship between know-why, know-how and know-who in academia.

Details

Career Development International, vol. 25 no. 6
Type: Research Article
ISSN: 1362-0436

Keywords

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