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1 – 10 of 497Nizar Mohammad Alsharari and Bobbie Daniels
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…
Abstract
Purpose
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.
Design/methodology/approach
This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.
Findings
The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.
Research limitations/implications
The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.
Originality/value
This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.
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This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…
Abstract
Purpose
This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).
Design/methodology/approach
This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.
Findings
The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.
Research limitations/implications
A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.
Originality/value
This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.
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Ibrahim Mathker Saleh Alotaibi, Mohammad Omar Mohammad Alhejaili, Doaa Mohamed Ibrahim Badran and Mahmoud Abdelgawwad Abdelhady
This paper aims to examine the extent to which these reforms address the limitations of Saudi Arabia’s previous investment framework. Long viewed as a hostile environment in which…
Abstract
Purpose
This paper aims to examine the extent to which these reforms address the limitations of Saudi Arabia’s previous investment framework. Long viewed as a hostile environment in which to do business, the Saudi Government has enacted a broad sweep of measures aimed at restoring investor confidence in central aspects of the country’s evolving private law framework.
Design/methodology/approach
This paper offers a timely assessment of the raft of foreign investment reforms, both legislative and regulatory, that have been introduced in Saudi Arabia over the last decade.
Findings
The paper will proceed by outlining the perceived failings of the old investment regime before going on to reforms.
Originality/value
It will consider the remaining obstacles to the flow of foreign investment in Saudi Arabia in the context of the dual forces that have historically defined the Kingdom’s ambivalent investment law regime.
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Belaynesh Teklay and Belete Jember Bobe
In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western…
Abstract
Purpose
In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.
Design/methodology/approach
The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.
Findings
The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.
Practical implications
This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.
Originality/value
This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.
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Dev Raj Adhikari and Prakash Shrestha
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions…
Abstract
Purpose
The purpose of this paper is to explore and analyze the context and concept of higher education for sustainable development (HESD) in Nepalese higher educational institutions (HEIs).
Design/methodology/approach
The research gathers facts and information both from primary and secondary sources. Five open-ended questions were developed to interview university high-ranking officials, such as VCs, registrars, deans and the chief of the planning division.
Findings
The inclusion of 17 sustainable development goals in the country’s Fifteenth Plan, national policy documents, and the University Grants Commission-led higher education reform programme provides sufficient context for HESD. In the absence of HESD literacy and a persuasive strategy, university leadership is less active in lobbying for SDG 4.7 with the government and funding agencies, university faculties and trade unions. In fact, both insights and initiatives to conceptualize HESD are lacking.
Research limitations/implications
This study’s setting is distinct and the interpretation of the HESD concept is based on a small sample size. Thus, the generalization of its findings is intrinsically limited in the context of a country in the geographic region. However, the findings of this research provide practical insights to implement HESD in Nepalese HEIs.
Practical implications
This study is intended to inform and prepare the Nepalese academic community, urging HEIs to implement HESD with a well-defined plan of action. It contributes to the literature by considering how the current context and concept of HESD suites to promote sustainability in Nepalese HEIs, transforming the traditional academic structure and making academic leaders aware that HESD is only a means to an end.
Originality/value
This research is Nepal’s first study of its type with a broad understanding of the context and concept of HESD. It also provides information for HEI leaders on how to initiate the HESD acceleration process.
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Kristiina Niemi-Kaija and Steven Pattinson
The purpose of this systematic narrative review is to discourse on vision and organizational performance. By analysing work-life and organization studies journals, the authors…
Abstract
Purpose
The purpose of this systematic narrative review is to discourse on vision and organizational performance. By analysing work-life and organization studies journals, the authors respond to a call to view the process of visioning more holistically.
Design/methodology/approach
The methodological approach is a discourse-oriented qualitative content analysis. The authors explore visioning through an epistemological lens, which emphasizes both the connections and differences between “traditional” philosophical approaches.
Findings
The findings show how the different interpretations of vision and related concepts are tied to the following themes: clarity, causality, embodiment and sensory experiences and actionability.
Originality/value
Through the frameworks of scientific realism and relativism, the authors illustrate novel insights into the ways in which visioning occupies a place in knowledge management.
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Olga Iermolenko and Anders Hersinger
This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the…
Abstract
Purpose
This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.
Design/methodology/approach
Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.
Findings
The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.
Research limitations/implications
This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.
Originality/value
A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.
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