Search results

The purpose of this paper is to explore the links between “informal economies” and the concept of “resistance.” The author argues that the petty illegalities of the dominated and subaltern classes should be seen in their connections to the illegalism of the élites and the state. Within this framework, the informal economy is seen as both the outcome of a set of material conditions aiming at the subordinated inclusion of entire classes of citizens, and the mark of the willingness by these same subalterns to evade the bonds imposed on them by the legislations and the social hierarchies.

A review of the ethnographical and socio-economical literature on the issue of informality, accompanied by ex-post reflections on pertinent studies conducted in the past by the researcher.

Against the dominant public rhetoric, the informal economy is here seen as a particular space of enactment by the dominated and subalterns aimed at self-producing paradoxical forms of inclusion within social contexts characterized by barriers to access integration within mainstream society. It is argued that in consideration of the power relations that structure the “field,” researchers themselves become part of the struggle counterpoising individuals and institutions, and should thus make a choice among the clashing parties.

The paper draws on a vast body of literature that appears to go in the same direction. However, it radicalizes the instances proposed by previous authors and studies, and draws conclusions concerning the nature of the object and the ethics of research, that are opposed to the prevalent approaches to the subject.

This study aims to find out the causes for an increase in the number illegal E-taxis and the extent of these vehicles in the municipalities of Bangladesh.

Based on extensive literature review and field investigation, a set of questionnaires was developed to explore the actual causes for an increase in the number of illegal E-taxis, where ten predicted hypotheses were tested.

The result proved that the illegal E-taxi is very active in the study area. Besides the socio-economic condition of the commuter, education level of taxi drivers and commuter satisfaction level (safety and comfort) and provision of continuous and door-to-door service system are the main causes for increasing number of E-taxis in the municipality of Bangladesh.

Moreover, this study provides an effective thinking on socio-economic condition of drivers and the legalization of illegal E-taxis in the study area.

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

The purpose of this paper is to explore how HIWS may shape organisational capabilities, in particular organisational ambidexterity (OA) – the ability to be both adaptable to the wider world, and internally aligned so that existing resources are used well. Given the demands on public agencies to manage conflicting objectives, and to do more with less in increasingly complex environments, this paper improves our understanding of how HIWS can contribute to public sector performance. The paper sheds light inside the black box of the HIWS/organisational performance link.

This multi-level quantitative study is based on a survey of 2,123 supervisory staff, and 9,496 non-supervisory employees in 56 government organisations.

The study identifies two paths to organisational performance. The first is a direct HIWS performance link. The second is a double mediation model from HIWS to organisational systems, to OA and then performance.

A focus on developing HIWS provides an alternative means to public sector performance, than restructuring or other performative activities.

This is one of the few studies that explore how HIWS can develop collective as well as individual capabilities. Studies in the public sector are particularly rare.

This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.