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Open Access
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 and…

1186

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. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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 contributes…

4339

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

Article
Publication date: 11 April 2016

José Vale, Manuel Castelo Branco and João Ribeiro

The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the…

1125

Abstract

Purpose

The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members.

Design/methodology/approach

A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC.

Findings

Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization’s IC or in its members’ IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time.

Research limitations/implications

Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner.

Practical implications

This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance.

Originality/value

Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences’ research on seaports.

Details

Journal of Intellectual Capital, vol. 17 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 11 April 2016

Maria Grazia Pirozzi and Giuseppe Paolo Ferulano

The purpose of this paper is to define a new conceptual framework or model, to measure and manage organizational performance, both financial/non-financial and intellectual capital…

3638

Abstract

Purpose

The purpose of this paper is to define a new conceptual framework or model, to measure and manage organizational performance, both financial/non-financial and intellectual capital (IC), in a healthcare organization.

Design/methodology/approach

The integrated new model is produced by integrating the common assessment framework (CAF) model with two other frameworks representing the IC and leadership. These already existing models are originated, respectively by the Health Agency of Emilia-Romagna Region (Italy) and the National Healthcare System (NHS – UK). The integration phase is operated by comparing the CAF and IC models so as to assess the determinant factors that are present in both frameworks and eliminating such redundancies. Concerning the leadership determinant factor, the relevant conceptual framework of CAF model is substituted by the new leadership model proposed by the NHS.

Findings

A new integrated model is made available for a subsequent step of empirical implementation and validation through its application in a healthcare organization. The main advantage of this model is the ability to measure and manage IC and financial/non-financial performance. Moreover, the use of a single measurement system facilitates the interpretation and coherency assessment of measured data so originated.

Originality/value

The added value this work provides will enrich the academic literature regarding performance measurement systems in healthcare organizations, also providing an original integrated model that is able to exhibit the advantages highlighted above.

Details

Journal of Intellectual Capital, vol. 17 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 18 November 2021

Michael Opara, Oliver Nnamdi Okafor, Akolisa Ufodike and Kenneth Kalu

This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting…

1440

Abstract

Purpose

This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.

Design/methodology/approach

The authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.

Findings

The empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.

Originality/value

The authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 July 2019

Françoise Giraud and Olivier Saulpic

The relationship between research and teaching – sometimes referred to as the research–teaching nexus – is an important issue in education literature. However, although it is…

Abstract

Purpose

The relationship between research and teaching – sometimes referred to as the research–teaching nexus – is an important issue in education literature. However, although it is acknowledged that this question is specific to each discipline, it is rarely addressed in the management accounting (MA) literature. Outside MA, the literature focuses on the influence of research on teaching but rarely touches on the influence of teaching on research. This paper has two aims: to enhance the understanding of the research–teaching link in MA and to analyse the link from teaching into research.

Design/methodology/approach

The paper is based on a reflexive analysis of a case in which the content of a management control course progressively changed over a period of 15 years. The authors structure their description of the case using Dewey’s concept of inquiry.

Findings

This paper first shows that designing the content of this course was a form of research and it produced knowledge. This analysis also suggests that the influence of research on teaching can take other forms than introducing research results or methods into teaching; designing teaching content is nurtured by not only scientific considerations but also pedagogical considerations and lecturers’ values; and linking research and teaching raises different issues dependent on the stance adopted by MA scholars in their research.

Research limitations/implications

The academic community should seriously consider that knowledge can be produced in a teaching context, through the design of a teaching content.

Originality/value

This paper contributes to an inquiry process by documenting how course content is actually designed, which has not yet been done in the MA literature.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 28 February 2023

Martin R.W. Hiebl

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to…

5267

Abstract

Purpose

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

Design/methodology/approach

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

Findings

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

Originality/value

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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