Search results
1 – 10 of over 9000Loai Ali Zeenalabden Ali Alsaid
This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of…
Abstract
Purpose
This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.
Design/methodology/approach
This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.
Findings
Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.
Research limitations/implications
This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.
Practical implications
City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.
Social implications
Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.
Originality/value
This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.
Details
Keywords
Thuy Thanh Tran, Roger Leonard Burritt, Christian Herzig and Katherine Leanne Christ
Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and…
Abstract
Purpose
Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.
Design/methodology/approach
Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.
Findings
Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.
Practical implications
The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.
Originality/value
The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.
Details
Keywords
Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu
This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional…
Abstract
Purpose
This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.
Design/methodology/approach
Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.
Findings
The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.
Research limitations/implications
This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.
Practical implications
Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.
Social implications
Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.
Originality/value
This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.
Details
Keywords
Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt and Stefan Schaltegger
Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…
Abstract
Purpose
Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.
Design/methodology/approach
This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.
Findings
Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).
Practical implications
The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.
Originality/value
The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.
Details
Keywords
Max Baker, Rob Gray and Stefan Schaltegger
This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability…
Abstract
Purpose
This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time.
Design/methodology/approach
The paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation.
Findings
The article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward.
Research limitations/implications
The debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic.
Practical implications
While the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society.
Originality/value
The authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.
Details
Keywords
This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the…
Abstract
Purpose
This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development.
Design/methodology/approach
A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries).
Findings
Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities.
Research limitations/implications
The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology.
Originality/value
There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it.
Details
Keywords
Katherine Leanne Christ, Roger Leonard Burritt, Ann Martin-Sardesai and James Guthrie
Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research…
Abstract
Purpose
Given the importance of interdisciplinary research in addressing wicked problems, this paper aims to explore the development of and prospects for interdisciplinary research through evidence gained from academic accountants in Australia.
Design/methodology/approach
Extant literature is complemented with interviews of accounting academics in Australia to reveal the challenges and opportunities facing interdisciplinary researchers and reimagine prospects for the future.
Findings
Evidence indicates that accounting academics hold diverse views toward interdisciplinarity. There is also confusion between multidisciplinarity and interdisciplinarity in the journals in which academic accountants publish. Further, there is mixed messaging among Deans, disciplinary leaders and emerging scholars about the importance of interdisciplinary research to, on the one hand, publish track records and, on the other, secure grants from government and industry. Finally, there are differing perceptions about the disciplines to be encouraged or accepted in the cross-fertilisation of ideas.
Originality/value
This paper is novel in gathering first-hand data about the opportunities, challenges and tensions accounting academics face in collaborating with others in interdisciplinary research. It confirms a discouraging pressure for emerging scholars between the academic research outputs required to publish in journals, prepare reports for industry and secure research funding, with little guidance for how these tensions might be managed.
Details
Keywords
This research aims to intuit the trending technology hashtags (artificial intelligence (AI), blockchain, big data, cloud, enterprise resource planning (ERP), information and…
Abstract
Purpose
This research aims to intuit the trending technology hashtags (artificial intelligence (AI), blockchain, big data, cloud, enterprise resource planning (ERP), information and communication technology (ICT)) in the field of accounting by providing a bibliometric overview of research articles published in 28 years.
Design/methodology/approach
A bibliometric analysis of R software was used in this study. The Scopus database was considered to identify the broad research trends related to technology hashtags in the field of accounting from 1984 to 2021, as well as to gain a better understanding of the growing technology research hashtags in that period.
Findings
The bibliometric analysis reveals that the trending research topic focused on technology hashtags (AI, blockchain, big data, cloud, ERP and ICT) in the field of accounting has become important after 2010, as references and number of publications found before that year are scarce. The six trending technology hashtags (AI, blockchain, big data, cloud, ERP and ICT) framework for accounting were outlined in this study.
Research limitations/implications
This research examined the trending technology hashtags in the field of accounting. Only scientific papers published in the Scopus database were analyzed.
Practical implications
This research will be able to understand the trending technology hashtags in the field of accounting, as it identifies the most frequent words, cloud (146), big data (91), AI (65), ERP (76), blockchain (6) and ICT (14). It also aids practitioners and scholars in detecting gaps in the existing literature as well as future research trends.
Originality/value
This research result could be a useful resource for researchers, practitioners and accounting professionals who are interested in the latest technology hashtags in the field of accounting. The current research establishes a new framework on the role of trending technology hashtags in accounting research (accounting technology hashtags, framework) comprising of six research pathways (RP) in the four branches of accounting that future researchers can use to think about and construct their study designs in the field of accounting.
Details
Keywords
Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad F. Elbayoumi
This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.
Abstract
Purpose
This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.
Design/methodology/approach
A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.
Findings
The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.
Research limitations/implications
Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.
Practical implications
For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.
Originality/value
This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.
Details
Keywords
The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.
Abstract
Purpose
The purpose of this paper is to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene.
Design/methodology/approach
This paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the operationalization of the planetary boundaries framework and the need for debate.
Findings
This paper develops two major findings. First, the author identifies the four main dimensions of the planetary boundaries that need to be debated: social, normative, narrative and control aspects. Second, the author exposes proposals in the literature that have the potential to fuel the debate, but which are themselves a source of debate.
Practical implications
This paper argues that, while being scientifically informed, the planetary boundaries framework leaves decision-makers with critical choices and decisions that need to be openly debated. This paper identifies some relevant proposals for doing so.
Social implications
This paper underlines the need to open forums of debate for scientists and other stakeholders to raise the democratic legitimacy of the planetary boundaries framework.
Originality/value
To the best of the author’s knowledge, this is one of the very first papers to investigate dimensions of the planetary boundaries that need to be debated to respond to the challenge of its operationalization.
Details