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1 – 10 of 443Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride and Eva Tsahuridu
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and…
Abstract
Purpose
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.
Design/methodology/approach
The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.
Findings
Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.
Research limitations/implications
Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.
Originality/value
The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.
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Mahmud Al Masum and Lee Parker
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…
Abstract
Purpose
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.
Design/methodology/approach
An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).
Findings
This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.
Practical implications
The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.
Originality/value
This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.
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Lucie Pierre, Nicola Cangialosi and Guillaume R. M. Déprez
Healthcare organizations require more proactive behaviors from nursing professionals. However, nurse managers’ proactivity has rarely been analyzed in the literature and little is…
Abstract
Purpose
Healthcare organizations require more proactive behaviors from nursing professionals. However, nurse managers’ proactivity has rarely been analyzed in the literature and little is known about the antecedents and consequences of their proactive behavior at work. This study examines the relationships between job characteristics (i.e. job autonomy and job variety), psychological empowerment, proactive work behavior and job effectiveness indicators (i.e. innovative work behavior, job performance). We tested a model in which psychological empowerment and proactive work behavior sequentially mediate the relationship between job characteristics and job effectiveness.
Design/methodology/approach
A cross-sectional study was conducted among nurse middle managers from a French hospital (N = 321). A hypothetical model was developed based on existing theory. Structural equation modeling was used to test the hypotheses.
Findings
Results show that psychological empowerment and proactive work behavior fully mediate the relationship between job characteristics and innovative work behavior, and partially mediate the relationship between job characteristics and job performance.
Originality/value
This study provides insights for understanding how job characteristics can contribute to fostering the proactivity of nurse middle managers and how their proactive work behavior can be positively related to innovative work behavior and job performance. Findings raise several implications for hospital administrators and upper management seeking new ways to enhance nurse middle managers' proactive work behavior and push further their effectiveness at work.
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Alaka N. Rao and Meghna Virick
This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first…
Abstract
Purpose
This study investigates the antecedents of career initiative, a proactive behavior, whereby individuals engage in activities to promote their career development. The authors first argue that organizational tenure – the length of time employed within a specific organization – will exhibit a curvilinear or inverted-U-shaped relationship with career initiative. In the early years of an employment relationship, career initiative gradually increases as employees overcome the initial challenges of joining a new organization. However, career initiative will plateau and eventually decline as employees struggle to envision further development.
Design/methodology/approach
This study uses a survey design with data collected from the North American operations of a large global telecommunications company.
Findings
This study identifies two key mechanisms, both concerning relational context, that drive the curvilinear relationship between organizational tenure and career initiative: mentoring and barriers to networking. Specifically, increased mentoring and reduced barriers to networking both significantly weaken the curvilinear effect.
Research limitations/implications
The results suggest that organizations can promote proactive behaviors through employee mentoring and by removing network barriers, particularly for those most at risk for reduced career initiative: early- and especially later-tenure employees.
Originality/value
Career initiative is a valued behavior among employees, but individual-level phenomena can be fostered, or inhibited, by relational context. So, while some scholars have found a trend toward “boundaryless” careers, this study reveals the importance of considering how the boundaries and social context within organizations can create an environment in which employee proactivity can flourish.
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Benjamin Buck Blankenship and Jon Lee
This study was intended to investigate a small-scale School-based Motivational Interviewing (SBMI) pilot with first-year college students. This approach honors student autonomy…
Abstract
Purpose
This study was intended to investigate a small-scale School-based Motivational Interviewing (SBMI) pilot with first-year college students. This approach honors student autonomy, supports self-determination and has the potential to impact educational outcomes in higher education. Motivational Interviewing (MI) is an evidence based conversational skill set, defined as “a collaborative conversational style for strengthening a person's own motivation and commitment to change” (Miller and Rollnick, 2013, p. 12). Student perceptions of satisfaction with the faculty-student mentoring intervention were sought. Relational aspects of MI (partnership, empathy and alliance) were also explored.
Design/methodology/approach
A mixed-method approach was used for the SBMI study, focused on college students with recent academic setbacks (N = 19).
Findings
The intervention was deployed with high levels of MI technical fidelity and relational quality. Participants reported high satisfaction with the intervention. The relational aspects and participant perceived alliance with their faculty were highly correlated across the intervention, adding to the discussion of the mechanisms of MI that contribute to its effectiveness.
Research limitations/implications
This work is formative, yet at this point is not generalizable given the scope of the study.
Practical implications
Findings are encouraging for further development of this innovative pedagogical approach. Possible future applications of research are provided.
Social implications
Discussed herein, SBMI has the potential to meet the needs of traditionally underrepresented student groups.
Originality/value
The reported study is the initial portion of a larger intervention development project.
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Xiufeng Li, Shaojun Ma and Zhen Zhang
The Internet of Things (IoT) platform empowers the digital transformation of the manufacturing industry by providing information technology services. Simultaneously, it enters the…
Abstract
Purpose
The Internet of Things (IoT) platform empowers the digital transformation of the manufacturing industry by providing information technology services. Simultaneously, it enters the market by offering smart products to consumers. In light of different service fee scenarios, this article explores the optimal decision-making for the platform. It investigates the pricing models and entry decisions of IoT platforms.
Design/methodology/approach
In this study, we have formulated a game-theoretic model to scrutinize the influence of the IoT platform ventured into the smart device market on the pre-existing suppliers operating under subscription-based and usage-based pricing agreements.
Findings
Our outcome shows that introducing an IoT platform’s smart device has a differential effect on manufacturers depending on their contract type. Notably, our research indicates that introducing the platform’s own smart device within the subscription-based model does not negatively impact the profitability of incumbent manufacturers, so long as there is a noticeable discrepancy in the quality of the smart devices. However, our findings within the usage-based model demonstrate that despite the variance in smart device quality differentiation, the platform’s resolution to launch their device and impose their pricing agreements adversely affects established manufacturers. Additionally, we obtain valuable Intel regarding the platform’s entry strategies and contractual inclinations. We demonstrate that the platform is incentivized to present its smart device when reasonable entry costs remain. Furthermore, the platform prefers subscription-based contracts when the subscription fee is relatively high in non-platform entry and entry cases.
Originality/value
These findings hold significant practical implications for firms operating in an IoT-based supply chain.
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Zahirul Hoque and Matt Kaufman
The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also…
Abstract
Purpose
The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.
Design/methodology/approach
We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.
Findings
Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.
Originality/value
This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.
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Margit Malmmose and Mai Skjøtt Linneberg
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…
Abstract
Purpose
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.
Design/methodology/approach
Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.
Findings
The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.
Originality/value
Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.
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Gloria Agyemang, Alpa Dhanani, Amanze Rajesh Ejiogu and Stephanie Perkiss
This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting…
Abstract
Purpose
This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.
Design/methodology/approach
We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.
Findings
While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.
Originality/value
This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.
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Jonathan Tweedie and Matteo Ronzani
To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Abstract
Purpose
To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Design/methodology/approach
We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.
Findings
The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.
Originality/value
By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.
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