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Article
Publication date: 9 January 2024

Caecilia Drujon d’Astros, Camille Gaudy and Marianne Strauch

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on…

Abstract

Purpose

This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.

Design/methodology/approach

The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.

Findings

Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.

Originality/value

The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 10 October 2023

Claire Deng

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…

Abstract

Purpose

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

Design/methodology/approach

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

Findings

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

Originality/value

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 9 April 2024

Bassel Kassem, Matteo Rossini, Stefano Frecassetti, Federica Costa and Alberto Portioli Staudacher

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The…

Abstract

Purpose

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The struggles are more significant for SMEs compared to large companies. Such transformation could face internal resistance, which evokes the need to put it into a socio-technical perspective such as lean. This paper investigates how SMEs could implement digital tools and technologies in their operations.

Design/methodology/approach

We relied on a multiple case study design in three SME manufacturing companies in Italy. Based on the experience of those companies, the struggles in the implementation and the lessons learned, we formulate an implementation model of digital tools driven by lean thinking.

Findings

Companies tend to implement first digital tools that help with real-time data collection and stress that introducing digital tools becomes challenging without reducing waste in production. The model stresses top management commitment, middle-line involvement and operator training to resist change. All these factors coincide with socio-technical lean bundles developed by seminal works. In addition, the study highlights that financial incentives are not necessarily the common barrier to digital tools implementation in SMEs but rather the cultural aspect.

Originality/value

Our paper enriches the extant body of knowledge by deriving knowledge around digitalisation implementation through lessons learned and corrective actions. It allows managers to benchmark and compare the current state of the implementation process with that of other companies and the one proposed to make corrective actions when necessary.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 26 September 2023

Lichen Yu and Christian Huber

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in…

Abstract

Purpose

This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research.

Design/methodology/approach

The authors have searched in six leading accounting journals (Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term.

Findings

The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative.

Research limitations/implications

The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice.

Originality/value

The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselman’s (2022) review both in scope and nuance.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 5 December 2023

Brady Podloski and Ilan Kelman

This short paper builds on and critiques work presenting potential non-disasters: disasters that did not seem to happen despite a major hazard. Previous work does not…

Abstract

Purpose

This short paper builds on and critiques work presenting potential non-disasters: disasters that did not seem to happen despite a major hazard. Previous work does not differentiate among different types of potential non-disasters. This short paper uses local information to propose three categories according to reasons for vulnerability being low or absent. These proposed categories are used to critique the construct of “potential non-disasters”.

Design/methodology/approach

This short paper uses a subjective approach to examples of potential non-disasters in 2022, focusing on local information that describes what happened. This information is applied and analysed for the three proposed categories using examples from Japan, Nepal, the Philippines and Vietnam. Such comparisons are useful for critiquing “potential non-disasters”, by understanding better local approaches and information available for reporting on situations that could be disasters.

Findings

Potential non-disasters remain relevant for exploring mechanisms, tools and actions for educating about vulnerability causes and vulnerability reduction to avert disasters. Limitations are evident by relying on media reports, even local ones with local authors. A suggestion is to implement a grant programme for collecting data immediately after a major hazard without an evident, major disaster. Additionally, an annual report and critique of each year's potential non-disasters, categorised and analysed, would help to evidence the presence and limits of the “potential non-disaster” construct.

Originality/value

This short paper contributes a much deeper theoretical dive into understanding potential non-disasters, both describing them and the drawbacks of the construct. To practitioners, the construct now offers more avenues for actions while illustrating their effectiveness in reducing vulnerabilities. Thus, this paper supports multiple, linked pathways towards more non-disasters.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 28 February 2023

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…

1967

Abstract

Purpose

This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.

Design/methodology/approach

The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.

Findings

The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.

Research limitations/implications

Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.

Originality/value

The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 23 March 2023

Gayathri Gunatilake, Beverley Lord and Keith Dixon

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income…

Abstract

Purpose

This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Design/methodology/approach

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Findings

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

Research limitations/implications

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

Originality/value

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 May 2023

Welington Norberto Carneiro, Jose Carlos Tiomatsu Oyadomari, Paulo Afonso, Ronaldo Gomes Dultra-de-Lima and Octavio Ribeiro de Mendonça Neto

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

Abstract

Purpose

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

Design/methodology/approach

A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective.

Findings

This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore, intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm.

Practical implications

This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations.

Originality/value

This study highlights the supply chain finance team's role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.

Details

Benchmarking: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 11 July 2024

Liza Khmara and Michael Touchton

Protected areas, lands and seas set aside for nature conservation, are the main tool for governments to conserve biodiversity. The complexity of government processes, however, can…

Abstract

Purpose

Protected areas, lands and seas set aside for nature conservation, are the main tool for governments to conserve biodiversity. The complexity of government processes, however, can lead to fragmentation in protected area systems. Institutional fragmentation can preclude central coordination and undermine funding and performance. Here, we examine the impact of institutional fragmentation on budgets for protected area agencies in the United States, an important actor in the global conservation movement.

Design/methodology/approach

This article uses visual text and network analysis with agency budget documents to examine linkages between agencies. These findings are triangulated with semi-structured interviews analyzed with axial coding to develop a framework for the budget process and its outcomes in US protected area agencies.

Findings

The visual text analysis demonstrates varying levels of coordination between agencies. The conceptual framework shows that five factors - mismatches within agencies, the influence of the Presidential administration, the power of Congress as the appropriator of funds, external forces that influence Congress, and a lack of accountability in allocations – lead to institutional fragmentation and “disparate nature enclaves”.

Research limitations/implications

Interview findings are derived from a non-representative population, and thus should not be generalized for all agencies or budget systems.

Practical implications

Understanding the factors influencing agency budget proposals will inform policy to make budgeting more effective for U.S. and other national protected area systems.

Originality/value

Few studies have conducted qualitative analyses of federal agencies and their budgets, particularly for federal protected areas.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 30 October 2023

Hasan Valiyan and Mohammadreza Abdoli

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Abstract

Purpose

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Design/methodology/approach

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

Findings

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Originality/value

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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