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1 – 4 of 4Júlio César da Costa Júnior, Leandro da Silva Nascimento, Magda Vanessa Souza da Silva and Taciana de Barros Jerônimo
This paper aims to discuss artifacts and how they influence the performative scheme of the routine and human agency. Artifacts emerge from a heterogeneous network of technical and…
Abstract
Purpose
This paper aims to discuss artifacts and how they influence the performative scheme of the routine and human agency. Artifacts emerge from a heterogeneous network of technical and social elements, which implies assuming that they strongly influence the performance of a routine and the organizing.
Design/methodology/approach
This essay starts from an established theoretical framework to develop reflections and propose that the artifacts entangle part of organizational knowledge and that the artifact's role is structured by their enactment in performing a routine, which gives them meaning and a sense of purpose.
Findings
The propositions contribute to theoretical and empirical advances by offering new insights for analysing the role of artifacts in routine dynamics. The main arguments presented are about (i) the existence of a potential role and a performed role for artifacts, (ii) that the artifacts' role evolves from knowledge and know-how embedded in routines and their actants and (iii) that artifacts are connected through networks of routines, and they embed a vast repertoire of knowledge and expertise.
Originality/value
Also, it proposes a fruitful research agenda based on the main reflections. Finally, the thoughts presented open a pandora's box to reflect on the intertwining between human and artifacts, not just in organizing but also in everyday social life.
Details
Keywords
Justyna Fijałkowska, Dominika Hadro, Enrico Supino and Karol M. Klimczak
This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and…
Abstract
Purpose
This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.
Design/methodology/approach
The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.
Findings
This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.
Practical implications
The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.
Originality/value
This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.
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