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Article
Publication date: 6 June 2008

Trevor Hopper, Mostafa Jazayeri and Chris Westrup

The paper's aim is to establish how world class manufacturing (WCM) was diffused to some small‐ and medium‐sized enterprises in the NW of England and the network of…

Abstract

Purpose

The paper's aim is to establish how world class manufacturing (WCM) was diffused to some small‐ and medium‐sized enterprises in the NW of England and the network of institutions involved ranging from the state to firms, and to iterate the results with Miller and O'Leary's work on accounting practices and governance.

Design/methodology/approach

This followed an actor network theory approach of “following the actors and actants” using interviews and documentation.

Findings

Three accountabilities (financial, production, and idealised customer) at firm and state levels were linked through agencies like consultants, academics, and employer federations, and quasi‐governmental organisations like training and enterprise councils. New discourses and programmes of governance associated with competitiveness fostered changes in accountability locally and nationally. Competitiveness, WCM, and occasional allies like activity‐based costing lacked stable and consistent definition. They are adopted and circulate because their plasticity helps actors redefine themselves within translation and mediation processes.

Research limitations/implications

Shop floor workers were not directly studied. Hence, observations on resistance and enactment are tentative.

Practical implications

Continual translations within large networks shape new techniques of management and governance.

Originality/value

The paper shows that programmes and discourses of governance over time are reciprocally linked in a constellation of state institutions and firms.

Details

Journal of Accounting & Organizational Change, vol. 4 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 30 August 2011

Mostafa Jazayeri, Danture Wickramsinghe and Tharusha Gooneratne

The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion…

Abstract

Purpose

The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas integration represents insiders' use of imported institutional logic.

Design/methodology/approach

The scenarios are drawn from two case studies: BAE Systems (a large UK manufacturing company) and Alpha (a medium‐sized Sri Lankan manufacturing company). The data were collected through in‐depth interviews and documentary sources.

Findings

An internal “culture change programme” led to a business value scorecard (BVS) in BAE Systems, and an external knowledge diffusion programme gave rise to a balanced scorecard (BSC) in Alpha. The culture change programme was facilitated by a particular institutional logic resulting in a successful BVS practice. In contrast, at Alpha, the BSC project was externally imposed, although it was designed with the blessing of the owner‐manager. This triggered internal controversies and the workforce became unreceptive. Consequently, attention was diverted to other management fads such as total quality management, Six Sigma, and enterprise resource planning but these were also short lived.

Research limitations/implications

While this paper provides evidence on practice variation and adds to neoinstitutional‐based management accounting research, the empirical materials, however, did not allow the authors to trace all four scenarios in the typology.

Practical implications

PM systems, such as the BSC, seem to be malleable and adaptable to local requirements subject to organisational and managerial flexibility and democratic possibilities.

Originality/value

This research highlights how the institutional environment is fragmented and contested, in different organisational and political conditions and spaces, resulting in variation in practices.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 23 March 2010

Abstract

Details

Journal of Accounting & Organizational Change, vol. 6 no. 1
Type: Research Article
ISSN: 1832-5912

Content available

Abstract

Details

Journal of Accounting & Organizational Change, vol. 4 no. 1
Type: Research Article
ISSN: 1832-5912

Content available
Article
Publication date: 22 March 2011

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 10 August 2015

Moade Fawzi Shubita

The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates…

Abstract

Purpose

The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman and Qatar. Then, to examine the impact of income smoothing on the earnings quality to decide whether income smoothing can serve as either a tool to enhance earnings quality or a tool for opportunistic behavior. Audit quality and corporate governance as additional factors are considered in this study.

Design/methodology/approach

The study methodology measures income smoothing behavior based on the coefficient of variation method. Earnings quality is measured as an outcome of the explained variations in stock returns by earnings based on the efficient market hypothesis. Audit quality is measured based on brand as higher quality assigned to auditor from any of the Big 4, while the corporate governance is addressed based on the extent of governmental ownership. The initial study sample comprises 55 companies over a ten year period, from 1999 to 2008; the final sample represents approximately 64 percent of the industrial sector that have public data during the study.

Findings

The results suggest that income smoothing behavior in the GCC markets has many variations in practice. Income smoothing, on average, improves earnings quality in three countries out of four, but not significantly for the whole sample based on earnings level. The earnings changes model demonstrated a positive and significant impact of income smoothing on earnings quality. Audit quality and earnings quality have a positive relationship within the region, and companies dominated by the government perform well in accordance with the earnings-return model.

Research limitations/implications

The study is limited to the industrial sector of the GCC.

Practical implications

The study opens the door to future applications to other sectors within the GCC, same sectors and other sectors for Middle East countries and other emerging markets.

Social implications

The study may foster a better understanding of accounting practices in the GCC and Middle East. The study reveals variations in different aspects among GCC countries, this matter should be considered in separate studies across different areas.

Originality/value

The study makes an original contribution to being the first to explore this topic in the GCC. Additionally, this study shows that the GCC markets have different characteristics in the practice and impact of income smoothing on earnings’ quality. Further, audit quality and corporate governance was investigated for each country and for the region, in addition to the interaction between these factors with the income smoothing and earnings quality.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 11 July 2016

Mostafa Kamal Hassan and Samar Mouakket

The study aims to explore the processes of implementing an enterprise resource planning (ERP) system in a public service organization operating in an emerging market…

Abstract

Purpose

The study aims to explore the processes of implementing an enterprise resource planning (ERP) system in a public service organization operating in an emerging market economy, namely, the United Arab Emirates (UAE).

Design/methodology/approach

The study draws on Laughlin’s (1991) model of organizational change to highlight how the introduction of an ERP system, particularly its accounting modules, disrupted the adopting organization’s modes of thinking and its members’ practices. It uses a case study methodology. Data collection methods included semistructured interviews, documentary evidence and personal observation.

Findings

The case study findings show that despite implementation and customization problems, the organization’s employees were forced to use the ERP system. The findings also highlight how the ERP system was acted upon to mobilize the organization’s members toward a new era of information technology. However, the misfit between pre- and post-ERP system accounting practices led to some organizational members to form absorbing groups that questioned accounting-based ERP system organizational changes. The top management’s persistent desire to adopt the ERP system through forcing the organization’s employees to use the system’s modules led the organization to undergo what Laughlin (1991) calls “colonization” organizational change.

Research limitation/implications

The use of a case study methodology inherently limits the generalizability of the study’s findings. The case study was carried out over a relatively short timeframe, namely, ten months. Therefore, the use of a longitudinal case study to examine accounting-based ERP organizational change is recommended.

Practical implications

The study provides insights that can assist top management in formulating organizational change strategies. It also provides insights about emerging economies’ regulatory particularities that influence ERP system implementation.

Originality/value

The study is one of the first studies that utilizes Laughlin’s (1991) model of organizational change to examine accounting-based ERP organizational change in an emerging market economy.

Details

International Journal of Organizational Analysis, vol. 24 no. 3
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 18 October 2018

Mostafa Kamal Hassan and Samar Mouakket

The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service…

Abstract

Purpose

The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the United Arab Emirates (UAE).

Design/methodology/approach

The authors’ theoretical framework is based on the notions of trust, agent reflexivity, ontological security, routines, control and power proposed by Giddens (1984, 1990). The authors explore how the political behaviour of organisation members emanates from the introduction of an ERP system (particularly its accounting modules), and how the interaction between individual power, trust and control shaped its implementation process. The case study methodology relied on diverse data collection methods including semi-structured interviews, documentary evidence and personal observation.

Findings

The authors show that the accounting-based ERP system created an episode of discomfort in the organisation, which facilitated reflexivity and critical reflection by organisation members and led to a re-assessment of ways of thinking pre- and post-dating the implementation of the ERP system. The findings illustrate the entangled relationship between the new accounting-based ERP system and the feelings of trust emerging during organisational change.

Practical implications

Although case studies are intrinsically limited in terms of generalisability, the authors’ investigation provides practical insights into the management of the needs of trust, ontological security and sources of power experienced by organisation members, since the fulfilment of such needs is the underlying pillar which the success of ERP systems rests upon.

Originality/value

This study is one of the first to apply Giddens’ (1984, 1990) conceptualisation to examine organisation change caused by the implementation of an accounting-based ERP system in an emerging market economy.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

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Article
Publication date: 9 March 2020

Manish Kumar and Javed Mostafa

Electronic health records (EHR) can enable collection and use of data for achieving better health both at the patient and population health levels. The World Health…

Abstract

Purpose

Electronic health records (EHR) can enable collection and use of data for achieving better health both at the patient and population health levels. The World Health Organization's (WHO) draft 2019 four-year global digital health strategy aims to “improve health for everyone, everywhere by accelerating the adoption of appropriate digital health” and EHRs are key to achieving better health goals. Despite the fact that EHRs can help to achieve better health, there is lack of evidence explaining national and sub-national EHR development in the limited resource settings.

Design/methodology/approach

We conducted a landscape study to describe the EHR development and use in the low- and middle-income countries for achieving better health. We reviewed literature from four scientific databases and analyzed gray literature identified in consultation with 17 international experts.

Findings

The findings of this literature review are presented in three subsections. The first two subsections describe key stakeholders for development of national and sub-national EHR and health information architecture which includes status of ehealth foundations, EHR, and sub-systems in the country. The third subsection presents and discusses key challenges related to sustainability of national and sub-national EHRs. The findings in these three subsections are further explored through examples of health information flow in Uganda, and electronic medical record/EHR implementation in Sierra Leone and Malawi. These examples briefly describe stakeholders, information architecture, and sustainability challenges.

Originality/value

This paper fills an important research gap and clearly explains the urgent research need to build context-specific EHR development models to enable use of data for better health.

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