Search results

1 – 10 of 20
To view the access options for this content please click here
Article
Publication date: 5 June 2019

Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…

Abstract

Purpose

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

Design/methodology/approach

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

Findings

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

Research limitations/implications

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

Originality/value

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 2 September 2019

Ulf Johanson, Roland Almqvist and Matti Skoog

The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich…

Abstract

Purpose

The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work by Malmi and Brown (2008), Ferreira and Otley (2009), Broadbent and Laughlin (2009), Bedford and Malmi (2015) and Johanson et al. (2001).

Design/methodology/approach

The paper is theoretical but has also been applied to a Swedish municipality. The purpose of the latter was to understand if the framework is feasible so far.

Findings

The authors hold that the framework in its present form is useful to use as an analytical tool even if it needs to be subjected to further development.

Research limitations/implications

The paper addresses an issue that is continuously changing. This means that the suggested framework may suffer from theoretical weaknesses in some respects. To balance between a theoretically deep and exhaustive framework and a framework that is simple enough to use is a tricky question that needs further investigation.

Practical implications

The ambition with the framework is that it shall be useful even in practice.

Originality/value

The need for further research in the PMS area has been emphasised by the above researcher but also by, e.g., Van Helden and Reichard (2016). They hold that the authors need rich European cases to improve the understanding of how PMS works. The authors hold that the present framework has the potential to meet the demands from Van Helden and Reichard.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 3
Type: Research Article
ISSN: 1096-3367

Keywords

To view the access options for this content please click here
Article
Publication date: 8 January 2018

Michael Habersam, Martin Piber and Matti Skoog

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It…

Abstract

Purpose

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure.

Design/methodology/approach

A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than a decade. In a qualitative longitudinal case study, the authors analyze two series of qualitative interviews and documents in order to reveal functional and dysfunctional effects of the KBS in use.

Findings

The conclusions focus on the communicative culture in the implementation process, the way change processes are organized and the value of strategy for orientation, sense making and an effective allocation of resources.

Practical implications

The practical implications are twofold: first, to identify aspects of monetary, utilitarian, social and environmental value dimensions, a concerted effort to embed quantitative data in a discourse on qualitative impact on value would be needed. Second, the authors support a “communicative culture first” rather than a “tool-box first” approach.

Originality/value

Original empirical data have been gathered in a longitudinal study of a valuable and unique case. Retrospectively, a better understanding of the top-down implementation of the KBS and its pitfalls is achieved.

Details

Journal of Intellectual Capital, vol. 19 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

To view the access options for this content please click here
Article
Publication date: 11 August 2020

Jean Claude Mutiganda, Matti Skoog and Guiseppe Grossi

This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.

Abstract

Purpose

This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.

Design/methodology/approach

The archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountability between contracting parties. The empirical part of the study is based on extensive document analysis in an East African country. Documents analysed are from governmental sources, UNICEF and the World Bank and cover a period from 1998 to early 2019.

Findings

The process of implementing PPPs was revolutionary at the national level and evolutionary at micro levels. The sequence of the change process moved from central to peripheral. The linearity followed a reorientation track strategy. Setting up systems and structure of accountability was evolutionary, peripheral to central following the reorientation strategy. National authorities reacted proactively to comments and suggestions from international donors and local population. However, not all districts have fully implemented PPPs in their rural water sector. The structure of accountability at the local level, however, still suffers from logistical and professional capacity constraints.

Research limitations/implications

Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere.

Practical implications

Giving priority to hearing from end users themselves before designing and implementing policies that intend to respond to specific local needs is recommended.

Originality/value

This study explains the ways in which micro-organisational change can lead to revolutionary archetypes such as PPPs, whereas the implementation of systems and the structure of accountability at inter-organisational level remain evolutionary.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Article
Publication date: 26 August 2020

Michael Habersam, Martin Piber and Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges…

Abstract

Purpose

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

Design/methodology/approach

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Findings

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Research limitations/implications

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

Practical implications

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

Originality/value

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

Details

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

Keywords

Content available
Article
Publication date: 26 June 2009

Bino Catasus, Maria Martensson, Matti Skoog and Robin Roslender

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1401-338X

To view the access options for this content please click here
Article
Publication date: 1 November 2006

Ulf Johanson, Matti Skoog, Andreas Backlund and Roland Almqvist

The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no…

Abstract

Purpose

The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas.

Design/methodology/approach

The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects.

Findings

After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas.

Research limitations/implications

The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model.

Practical implications

The paper is motivated by an overall high rate of implementation failure in various practical settings.

Originality/value

Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2011

Roland Almqvist, Bino Catasús and Matti Skoog

This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and…

Abstract

Purpose

This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.

Design/methodology/approach

The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.

Findings

The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.

Originality/value

The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.

Details

International Journal of Public Sector Management, vol. 24 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

To view the access options for this content please click here
Article
Publication date: 26 June 2009

Bino Catasús, Maria Mårtensson and Matti Skoog

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements…

Abstract

Purpose

The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

Design/methodology/approach

This paper focuses on the three discourses of human resource reporting that Jan‐Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan‐Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

Findings

The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

Practical implications

The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process..

Originality/value

The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 September 2006

Roland Almqvist and Matti Skoog

The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal…

Abstract

Purpose

The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms.

Design/methodology/approach

This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed.

Findings

The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning.

Research limitations/implications

The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects.

Originality/value

The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 3
Type: Research Article
ISSN: 1401-338X

Keywords

1 – 10 of 20