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1 – 10 of over 6000
Open Access
Article
Publication date: 10 June 2020

Md Mamunur Rashid, Md Mohobbot Ali and Dewan Mahboob Hossain

The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the…

7458

Abstract

Purpose

The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.

Design/methodology/approach

The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.

Findings

The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.

Originality/value

The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Details

PSU Research Review, vol. 4 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 24 August 2023

Helen R. Pernelet and Niamh M. Brennan

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential…

1401

Abstract

Purpose

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

Design/methodology/approach

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

Findings

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

Originality/value

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 November 2020

Md. Mamunur Rashid, Md. Mohobbot Ali and Dewan Mahboob Hossain

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and…

19244

Abstract

Purpose

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

Design/methodology/approach

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

Findings

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

Originality/value

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.

Details

Asian Journal of Accounting Research, vol. 6 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 24 September 2021

Megan E. Tresise, Mark S. Reed and Pippa J. Chapman

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in…

Abstract

In order to mitigate the effects of climate change, the UK government has set a target of achieving net zero greenhouse gas (GHG) emissions by 2050. Agricultural GHG emissions in 2017 were 45.6 million tonnes of carbon dioxide equivalent (CO2e; 10% of UK total GHG emissions). Farmland hedgerows are a carbon sink, storing carbon in the vegetation and soils beneath them, and thus increasing hedgerow length by 40% has been proposed in the UK to help meet net zero targets. However, the full impact of this expansion on farm biodiversity is yet to be evaluated in a net zero context. This paper critically synthesises the literature on the biodiversity implications of hedgerow planting and management on arable farms in the UK as a rapid review with policy recommendations. Eight peer-reviewed articles were reviewed, with the overall scientific evidence suggesting a positive influence of hedgerow management on farmland biodiversity, particularly coppicing and hedgelaying, although other boundary features, e.g. field margins and green lanes, may be additive to net zero hedgerow policy as they often supported higher abundances and richness of species. Only one paper found hedgerow age effects on biodiversity, with no significant effects found. Key policy implications are that further research is required, particularly on the effect of hedgerow age on biodiversity, as well as mammalian and avian responses to hedgerow planting and management, in order to fully evaluate hedgerow expansion impacts on biodiversity.

Details

Emerald Open Research, vol. 1 no. 10
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 12 March 2020

Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

11831

Abstract

Purpose

The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Design/methodology/approach

The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.

Findings

This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.

Practical implications

This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.

Originality/value

The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.

Details

Asian Journal of Accounting Research, vol. 5 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 28 February 2023

Md. Kausar Alam, Oli Ahad Thakur and Fakir Tajul Islam

Inventory is a crucial part of a systematic supply chain of a business. Small firms mostly neglect inventory management (IM) by accumulating excessive inventory for a time. The…

12302

Abstract

Purpose

Inventory is a crucial part of a systematic supply chain of a business. Small firms mostly neglect inventory management (IM) by accumulating excessive inventory for a time. The study aims to examine the IM practices of small and medium enterprises (SMEs) in Bangladesh.

Design/methodology/approach

The study applied a qualitative case study design. Data were collected from ten SME owners in Bangladesh. The study employed a purposive sampling technique to collect data. This study used semi-structured interviews to generate data. The NVivo software was used to analyze the data.

Findings

The findings show that most SME business owners collect raw materials from the local market. Along with the local sources, they collect raw materials from international markets. Some SME entrepreneurs collect raw materials throughout the country as they dealt with recycled products. Frequently, they used digital technologies and online media to manage raw materials. SME owners could not buy many raw materials due to financial crisis, wastage, and damage, leading to a ratio of 10–15% losses.

Research limitations/implications

This research contributes greatly to the government, SME Foundation, and trade associations concerning the SME IM system. The study recommends the government should reduce the tax rate on importing SME raw materials and inventories and exporting SME products.

Originality/value

This is the first study that focuses on the IM systems of SMEs in Bangladesh.

Details

Rajagiri Management Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0972-9968

Keywords

Open Access
Article
Publication date: 6 June 2022

Andrea Caputo, Mariya Kargina and Massimiliano Matteo Pellegrini

The purpose of this study is to map the intellectual structure of the research concerning conflict and conflict management in virtual teams (VT), to contribute to the further…

5460

Abstract

Purpose

The purpose of this study is to map the intellectual structure of the research concerning conflict and conflict management in virtual teams (VT), to contribute to the further integration of knowledge among different streams of research and to develop an interpretative framework to stimulate future research.

Design/methodology/approach

A data set of 107 relevant papers on the topic was retrieved using the Web of Science Core Collection database covering a period ranging from 2001 to 2019. A comparative bibliometric analysis consisting of the integration of results from the citation, co-citation and bibliographic coupling was performed to identify the most influential papers. The systematic literature review complemented the bibliometric results by clustering the most influential papers.

Findings

The results revealed different intellectual structures across several types of analyses. Despite such differences, 41 papers resulted as the most impactful and provided evidence of the emergence of five thematic clusters: trust, performance, cultural diversity, knowledge management and team management.

Research limitations/implications

Based on the bibliometric analyses an interpretative research agenda has been developed that unveils the main future research avenues. The paper also offers important theoretical contributions by systematizing knowledge on conflict in identifying VTs. Managerial contributions in the form of the identification of best practices are also developed to guide conflict management in VTs.

Originality/value

The uniqueness of this paper is related to its effort in studying, mapping and systematizing the knowledge concerning the topic of handling conflicts in VTs. Considering the current contingencies, this research is particularly timely.

Details

International Journal of Conflict Management, vol. 34 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

Open Access
Article
Publication date: 14 November 2018

Sidra Shahzadi, Rizwan Khan, Maryam Toor and Ayaz ul Haq

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…

30707

Abstract

Purpose

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Design/methodology/approach

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

Findings

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

Practical implications

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

Originality/value

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

Details

Asian Journal of Accounting Research, vol. 3 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 21 June 2022

Babatunde Fatai Ogunbayo, Clinton Ohis Aigbavboa, Wellington Didibhuku Thwala, Opeoluwa Israel Akinradewo and David Edwards

Maintenance policy is an element of building maintenance management that deals with organisation policy, planning and procedures, and delineates how maintenance units in an…

1134

Abstract

Purpose

Maintenance policy is an element of building maintenance management that deals with organisation policy, planning and procedures, and delineates how maintenance units in an organisation will manage specific building components, auxiliary facilities and services. Given this contextual setting, this study investigates whether organisational maintenance policies (OMPs) utilised in developed countries are relevant in developing countries – using Nigeria as a case study exemplar.

Design/methodology/approach

An empirical research design (using deductive reasoning) was implemented for this research. Specifically, a Delphi study conducted revealed 23 elements that impact OMP development in Nigeria.

Findings

Of these twenty elements, six had a very high impact on maintenance management (VHI: 9.00–10.00), nine variables had a high impact (HI: 7.00–8.99) and eight other variables scored a medium impact (MI: 5.00–6.99). Emergent findings reveal that the elements of organisational maintenance policy that engender effective building maintenance management include preparation of safety procedure, optimisation of the maintenance policy, optimisation of the maintenance action plan, well-defined priority system, risk factor establishment, suitable maintenance procedures and a clearly delineated process.

Practical implications

The study findings will guide policymakers in identifying the main elements required in maintenance policies development towards making national public asset preservation and economic gains. Also, the content of the future educational curriculum on maintenance management study will be more receptive to the body of knowledge and the built environment industry.

Originality/value

Cumulatively, the research presented illustrates that these elements replicate those adopted in other countries and that effective maintenance management of public buildings is assured when these elements are integral to the development of an OMP.

Details

Journal of Quality in Maintenance Engineering, vol. 29 no. 5
Type: Research Article
ISSN: 1355-2511

Keywords

Open Access
Article
Publication date: 18 January 2023

Gregor Polančič and Boštjan Orban

Despite corporate communications having an immense impact on corporate success, there is a lack of dedicated techniques for their management and visualization. A potential…

2386

Abstract

Purpose

Despite corporate communications having an immense impact on corporate success, there is a lack of dedicated techniques for their management and visualization. A potential strategy is to apply business process management (BPM) approach with business process model and notation (BPMN) modeling techniques.

Design/methodology/approach

The goal of this study was to gain empirical insights into the cognitive effectiveness of BPMN-based corporate communications modeling. To this end, experimental research was performed in which subjects tested two modeling notations – standardized BPMN conversation diagrams and a BPMN extension with corporate communications-specific concepts.

Findings

Standard conversation diagrams were demonstrated to be more time-efficient for designing and interpreting diagrams. However, the subjects made significantly fewer mistakes when interpreting the diagrams modeled in the BPMN extension. Subjects also evolved positive perceptions toward the proposed extension.

Practical implications

BPMN-based corporate communications modeling may be applied to organizations to depict how formal communications are or should be performed consistently, effectively and transparently by following and integrating with BPM approaches and modeling techniques.

Originality/value

The paper provides empirical insights into the cognitive effectiveness of corporate communications modeling based on BPMN and positions the corresponding models into typical process architecture.

Details

Business Process Management Journal, vol. 29 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

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