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Book part
Publication date: 29 March 2016

Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change…

Abstract

Purpose

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.

Methodology/approach

Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.

Findings

The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.

Practical implications

The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.

Originality/value

The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.

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Book part
Publication date: 20 October 2017

Basil P. Tucker and Matthew Leach

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the…

Abstract

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.

Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.

Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.

Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.

Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

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Book part
Publication date: 21 July 2004

Frank H Selto and Sally K Widener

Although the “new economy” once again resembles the old economy, the drivers of success for many firms continue to be intangible or service-related assets. These changes…

Abstract

Although the “new economy” once again resembles the old economy, the drivers of success for many firms continue to be intangible or service-related assets. These changes in the economic basis of business are leading to changes in practice which are creating exciting new opportunities for research. Management accounting still is concerned with internal uses of and demands for operating and performance information by organizations, their managers, and their employees. However, current demand for internal information and analysis most likely reflects current decision making needs, which have changed rapidly to meet economic and environmental conditions. Many management accounting research articles reflect traditional research topics that might not conform to current practice concerns. Some accounting academics may desire to pursue research topics that reflect current problems of practice to inform, influence, or understand practice or influence accounting education.

This study analyzes attributes of nearly 2,000 research and professional articles published during the years 1996–2000 and finds numerous, relatively unexamined research questions that can expand the scope of current management accounting research. Analyses of theories, methods, and sources of data used by published management accounting research also describe publication opportunities in major research journals.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

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Book part
Publication date: 28 October 2021

Lawrence P. Grasso and Thomas Tyson

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational…

Abstract

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

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Article
Publication date: 1 September 2005

Majidul Islam and Jeffrey Kantor

The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the…

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9357

Abstract

Purpose

The concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance of management accounting. The purpose of this paper is to provide some background for the development of management accounting practices in China.

Design/methodology/approach

As enterprises gain more autonomy, management accounting techniques such as capital budgeting, cost of capital concept, just‐in‐time inventory, inventory model concept, cost‐volume‐profit analysis, total quality management and others will become more important. This paper examines the development of management accounting practices in China from the perspective of transitional economies.

Findings

Evidence suggests that the national culture and values practiced for centuries by Chinese business influence the concerted efforts for information dissemination and developing management accounting practices. Because of the lack of understanding of western management accounting practices, the pace of development of Chinese management accounting practices might be slow for now.

Research limitations/implications

The paper attempts to analyze the development of management accounting practices in Chinese business by looking at the background and contemporary thoughts; however, the value of the paper could be raised if the results were tested empirically, though discussion was aligned to empirics from other research and existing literature.

Practical implications

This paper argues the necessity of recognizing the significance of culture‐based management accounting systems and practices, but also of realizing that, since the Chinese government opened its doors to foreign investment, international standards and practices have a major role to play.

Originality/value

This paper attempts to analyze the challenges that China, a transitional economy, faces and what factors it seriously needs to consider for developing much needed management accounting practices. It also examines the evolution of management accounting systems in China, with their distinctive features, in order to provide a better understanding of their development.

Details

Managerial Auditing Journal, vol. 20 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 26 June 2018

Sugiyarti Fatma Laela, Hilda Rossieta, Setyo Hari Wijanto and Rifki Ismal

This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also…

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1135

Abstract

Purpose

This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting–strategy coalignment and performance.

Design/methodology/approach

Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model.

Findings

This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance.

Research limitations/implications

Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices.

Practical implications

This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation.

Originality/value

This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industry.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 11 no. 4
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 6 February 2017

Nuraddeen Abubakar Nuhu, Kevin Baird and Appuhami Bala Appuhamilage

The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting

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2486

Abstract

Purpose

The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector.

Design/methodology/approach

Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling.

Findings

The study found that both the interactive and diagnostic approaches to using MCSs exhibit a positive association with the adoption of contemporary management accounting practices, both as a package and individually. In addition, while the level of success of contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their success.

Practical implications

The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic manner, public sector organisations are more likely to adopt contemporary management to a greater extent, with the subsequent increase in the extent of adoption of such practices to exacerbate their success.

Originality/value

The study contributes to the MCS contingency-based research by highlighting the interrelationship between two aspects of MCSs, the use of controls and the adoption and success of management accounting practices.

Details

Asian Review of Accounting, vol. 25 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 28 June 2013

Leonie Jooste

The failure of an entity is not necessarily an accounting and financial problem. It may include factors such as earnings management and personal values. The problem with…

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1924

Abstract

Purpose

The failure of an entity is not necessarily an accounting and financial problem. It may include factors such as earnings management and personal values. The problem with managing earnings is it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. Therefore, the purpose of this paper is to survey students and business managers to measure their perceptions about the morality of earnings management actions. Accounting educators should aim to assist students to understand how they may react once confronted with an ethical conflict when in practice.

Design/methodology/approach

This paper conducts a survey of undergraduate accounting students and business managers (MBA students) at a reputed international university. Undergraduate students, majoring in accounting and business managers were surveyed to measure their perception of specific earnings‐management actions. The questionnaire includes 20 items relating to ten earnings‐management practices. The respondents were required to rate each question on a five‐point scale ranging from 1, an ethical practice, to 5, totally unethical. The frequency distributions and the mean values were calculated, using a 0.05 difference in the mean values as significant. This paper uses a similar questionnaire as Giacomino and Akers. This questionnaire was originally used by Bruns and Merchant.

Findings

The evidence in this paper shows that there is no significant difference between the perceptions of business managers and students regarding the morality of earnings management. Furthermore, the survey indicated that more courses must be offered at universities to address such aspects of ethics and earnings management.

Originality/value

This paper indicates that business students need more exposure to and understanding of earnings management. There should be regular reports of fraudulent practices as a result of earnings management by the media and academic journals and greater emphasis should be placed in the accounting curricula on earnings management practices. However, difficult, it should be integrated into business courses or a separate business ethics course or an accounting course taught by accounting and ethics academia. Furthermore, Giacomino and Akers suggest that the “real‐world” aspects of earnings management practices be enhanced and that experienced business professionals become an integral part of accounting courses. By using experienced professionals during lectures and making discussions of earning more realistic, there is an expectation that the differences between students and business managers may be reduced.

Details

International Journal of Emerging Markets, vol. 8 no. 3
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 5 June 2019

Khaled Hutaibat

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures…

Abstract

Purpose

The purpose of this paper is to present the findings of a field study, investigating accounting, strategising and accounting for strategic management and power structures in the Jordanian higher education (HE) sector on the basis of Bourdieu’s theory of practice.

Design/methodology/approach

This paper adopts an interpretive stance, seeking to investigate the perceptions of actors in the field, with regard to accounting, strategising and accounting for strategic management in HE. The adopted methodology is adapted grounded theory, as this study assumes a prior theoretical stance of Bourdieu’s theoretical concepts. Data were collected through participant observation in meetings, at the workplace, interviews and documentation.

Findings

The main findings of this paper reflect how strategising and accounting in practice manifest themselves in the Jordanian HE sector. Bourdieu’s theory of practice sets the meta-theoretical context of the current study, with field setting the scene, and habitus being represented in the strategising mind-set participants adopt. The mind-set determines how strategic management accounting is perceived and dealt with. Strategic management accounting takes place at varying degrees. The power structures that influence and determine strategising and accounting in support thereof are researched on the basis of Bourdieu’s forms of capital. Different forms of capital matter in the HE sector determined by fields’ doxa.

Research limitations/implications

The researcher is a part of the field, the Jordanian HE sector; thus, their habitus has been exposed to its characteristics and features. Thus, certain internalised structures and experiences needed to be challenged for this analysis, which was not an easy task.

Originality/value

This study investigates accounting, strategic management and power structures in HE, and it highlights the different power structures, using Bourdieu’s forms of capital, which offers a great insight into how different cultures approach similar issues.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 30 August 2011

Esther Albelda

The paper aims to explore the role of management accounting practices as facilitators of the environmental management.

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3962

Abstract

Purpose

The paper aims to explore the role of management accounting practices as facilitators of the environmental management.

Design/methodology/approach

A qualitative study involving semi‐structured interviews with environmental and accounting managers from six Spanish factories has been carried out to analyse how four management accounting practices commonly used at operational level – investment appraisals, costing systems, budgets and performance measures – may reinforce the environmental management and guarantee the maintenance of an environmental management system according to the European Community's Eco‐Management and Audit Scheme (EMAS).

Findings

The analysis suggests that management accounting practices operate as a facilitator mechanism for the environmental management by reinforcing the four EMAS significant elements: commitment to the continual improvement of the environmental performance; compliance with environmental legislation; communication with interested parties; and employee involvement. However, evidence seems to support business case arguments since accounting serves a double function: as a facilitator for the environmental management, and as a barrier for a further accountability‐based environmental management.

Research limitations/implications

The study has been developed at plan level, but the influence of the top management might be analysed as well in order to explore how these management accounting practices are translated into upper organisational level.

Practical implications

The analysis helps to understand the complex nature of the business case as different nuances are identified when considering the different practices.

Originality/value

The paper shows how linked to business case arguments, small arena for internal and for external accountability are emerging.

Details

Sustainability Accounting, Management and Policy Journal, vol. 2 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

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