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Article
Publication date: 16 November 2012

Ralph Adler, Carolyn Stringer and Paul Shantapriyan

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396

Abstract

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 16 November 2012

Kenneth A. Merchant

The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.

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1901

Abstract

Purpose

The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.

Design/methodology/approach

The paper discusses the causes and consequences of the problem, and possible remedies.

Findings

The causes of the problem, and hence also the remedies, are related to choice of topics, research design, and writing and dissemination of findings; researchers are forced into choices that lead to less useful research by the research evaluation standards used by the major accounting journals and university professor evaluation practices.

Originality/value

While this general problem of lack of research usefulness has been discussed at some length in other areas of management, the issue has not received much attention in the management accounting community, other than with a few calls for more field research. However, getting out into the field more to do research addresses only one part of this important failure.

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 16 November 2012

Rusdi Akbar, Robyn Pilcher and Brian Perrin

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched…

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3375

Abstract

Purpose

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory framework, it explores a conceptual model developed to explain the hypothesised relationships between technical and organisational factors and the development and use of performance indicators and accountability practices.

Design/methodology/approach

Surveys were sent to senior finance officers in all local governments (457) across Indonesia with a response rate of 21.4 percent being achieved. Smart PLS was used to assess the quality of the data and analyse the research model proposed.

Findings

Findings revealed that ILGs developed performance indicators more to fulfil regulatory requirements than to make their organisation more effective and efficient. As a way of increasing the success of PMS implementation management commitment through good leadership was found to be a major contributor. Coercive pressure from central government impacted on the result as did normative isomorphism by way of widespread training by universities (and others) and the subsequent sharing of this knowledge.

Practical implications

The findings will assist Indonesian central government formulate future government policy as well as design appropriate strategies for implementing the second wave of (bureaucratic) reform.

Originality/value

Set in a local government environment in a developing country, this research is original and makes three major contributions. First, it provides an understanding of factors influencing the development and use of performance measures in the ILG context. Second, the use of Smart PLS is original in this context and fills a gap in the literature examining local government PMS. Last, the existence of institutional isomorphism reaffirms that this theory is still applicable in the twenty‐first century and relevant as an explanator of the results in the context examined here.

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 16 November 2012

David Otley

This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt…

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1604

Abstract

Purpose

This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine one of the more recent issues in more detail, namely managing under conditions of uncertainty, and outline the contribution that management control systems research can make.

Design/methodology/approach

This is a conceptual paper.

Findings

The primary aim is to suggest areas for research that are likely to be both relevant and fruitful in the future. It represents a personal point of view, and is in no sense a comprehensive review of the literature, but rather attempts to draw out some important themes that are worthy of further study and development.

Originality/value

The paper will be of use to those seeking to design research studies in performance management.

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 16 November 2012

R. Murray Lindsay

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Abstract

Purpose

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Design/methodology/approach

Aiming to be provocative for the purpose of evoking further discussion, this commentary adopts the perspective that some deeply rooted misconceptions about the nature and production of scientific knowledge underpin the research‐practice gap.

Findings

There are three key findings. First, contrary to popular belief, practical knowledge does not simply derive from basic (“scientific”) knowledge “trickling down” to practice; instead, basic knowledge needs to be transformed into a theory or phronesis of management accounting in a manner that reflects the context and purpose of organizations. Practical knowledge therefore becomes a distinct and rigorous mode of knowing in its own right, no less important than basic knowledge. Second, the adoption of field research or the case study method may be the only way to overcome all of the dimensions associated with the “data problem” existing in management accounting. Finally, a strong argument can be made to suggest that the research‐practice gap and its epistemological underpinnings not only impede the discipline's ability to carve out its own unique intellectual identity (Malmi and Granlund), but they also explain the discipline's inability to produce a cumulative body of knowledge.

Originality/value

The paper suggests that a key step, among others, in addressing the researcher‐practitioner gap is the need to overcome philosophical misconceptions about the nature and production of scientific knowledge. This perspective has not received significant coverage in accounting.

Details

Pacific Accounting Review, vol. 24 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 2 February 2015

Kerri O’Donnell, Barry Hicks, John Streeter and Paul Shantapriyan

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement…

Abstract

Purpose

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement, directors’ decisions are held to increasing standards of due care and diligence.

Design/methodology/approach

This is a conceptual paper, drawing upon archival material, including statute law, case law, regulatory guidance material and media releases in Australasia. The authors review the statutory duty of care, skill and diligence expected of non-executive directors.

Findings

Whether a director has exercised an appropriate level of reasonable care and skill and/or due diligence has been a matter for the courts to decide. Such retrospective analysis leaves directors vulnerable to the uncertainty of whether their individual interpretation of diligence matches up to that of the presiding judge. The authors provide directors with a framework to apply scepticism to information and processes provided by those on whom the directors may rely.

Research limitations/implications

Two concepts are identified: reasonable reliance on others and the business judgement rule. The authors present arguments that challenge us to understand reasonable reliance, judgement and actions of directors in light of processing and information scepticism.

Practical implications

Directors do have a different role to that of auditors; incorporating scepticism can enable directors to fulfil their responsibility towards shareholders. By applying information and process scepticism, directors of companies can reduce the likelihood and magnitude of litigation costs and out-of-court settlements.

Originality/value

This paper provides a framework to apply scepticism to information and processes provided by people on whom the directors may rely.

Details

Managerial Auditing Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 16 November 2012

Ali Rkein and Brian Andrew

The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited…

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1155

Abstract

Purpose

The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited competition between the public and the private sectors and a high level of government social responsibility.

Design/methodology/approach

An interpretive case study approach is adopted for this study. It draws on primary data from interviews with key personnel in public sector organisations, and on secondary data from government publications such as annual reports and budget papers.

Findings

This study shows that the market‐based performance management system has failed to achieve its intended objectives because it was introduced in a socio‐economic context that is hardly supportive of market management practices. The study shows that service delivery to the public has remained driven by social rather than economic imperatives. In the absence of other service providers, the Government's social responsibility towards its citizens has compelled service provision irrespective of the cost and reduced the cost‐benefit relationship in having informative costing systems.

Practical implications

Examining the workings of a market‐based performance management system in a non‐competitive setting provides evidence of the difficulty of achieving the intended benefits from the adoption of commercial practices in public sector agencies in some cases.

Originality/value

Whereas extant literature focuses on the adoption of business practices in the process of public sector reform, no prior study has looked at this concept in a non‐competitive market. Understanding the workings of the market practices in such an environment where contestability is limited is fundamental to policy makers and researchers.

Content available
Article
Publication date: 28 October 2013

Chris Akroyd and Yutaka Kato

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196

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 18 November 2013

Michael Bradbury and Jill Hooks

In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the “stewardship” of…

Abstract

Purpose

In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the “stewardship” of the journal.

Design/methodology/approach

Research papers published in PAR are analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews in PAR. A comparison is also made with PAR over the period 1988-1996 and Accounting and Finance over the period 1973-1999 and the “top accounting journals” over the period 1990-2007.

Findings

The analysis indicates that PAR publishes papers across a wide range of topics, but uses research methodologies that are consistent with mainstream accounting research (as undertaken by the “top accounting journals”). The authors of PAR are concentrated in New Zealand and Australia, as is the source data. No strong trends were perceived in the data. In conclusion, PAR can be characterised as a broadly based accounting and finance journal that is primarily competing in an Australasian context.

Practical implications

This review provides some insight as to how the journal has evolved and how the mission statement has been put into effect. The journal has maintained much of its original mission. The anticipated “dialogue between researchers and practitioners” has not developed, probably due to lack of sponsorship by the profession. The paper should also form a basis for informing how to further develop the journal.

Originality/value

The paper updates the last review of PAR which was completed in 1997.

Details

Pacific Accounting Review, vol. 25 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

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