Search results

The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals.

The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves.

The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking.

The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking.

Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.

This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.

The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.

This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.

This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.

This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

The purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis.

A case study of a charity was conducted. The financial resilience framework (Barbera et al., 2017) was applied to explore how accounting contributes to charities' capacity to cope with crises.

The results show how the accounting practices of budgeting, forecasting and performance reporting (financial and nonfinancial), as well as “accounting talk,” form part of the anticipatory and coping capacities that provided the charity the financial resilience to navigate the COVID-19 crisis.

The paper evidences the important role accounting plays in establishing financial resilience to help charities cope with crises, particularly the importance of having accounting practices established prior to a crisis and accounting information forming part of managers' discussions. The study also demonstrates that financial reserves have an important buffering capacity role.

This is the first paper to examine the role of accounting within a charity during an economic crisis. The authors explore the role of accounting in shaping a charity's financial resilience and demonstrate the applicability of the financial resilience framework to a sudden, unexpected crisis such as COVID-19. They extend the accounting talk literature by highlighting its importance to a charity and during a crisis.

The use of interviews for data collection is prevalent in qualitative accounting research. This paper examines vignettes – sketches of hypothetical scenarios – as a promising complementary way to conduct interviews in qualitative accounting research.

The paper is based on our experiences designing and using vignettes in five separate qualitative accounting studies, which collectively involve over 200 interviews with various participants. It discusses the opportunities the use of vignettes in interviews offers to qualitative accounting research, as well as the challenges associated with designing and using vignettes. The paper also reflects on fellow researchers’ varied reactions during seminars, workshops, and the journal review process.

Vignettes emerge as a productive and engaging complementary way for accounting researchers to obtain additional insights and perspectives not usually accessible in semi-structured interviews. The paper also provides practical insights into developing, using and publishing qualitative accounting studies using vignettes, contributing an additional behind-the-scenes view of using qualitative research methods.

The aim of this paper is to increase awareness of vignettes as a complement to the standard qualitative accounting interview. It provides guidance on how vignettes might be used productively for studying rare, new, emerging, complex, or multi-period real-world accounting phenomena. It also discusses how vignettes can promote transparency, honesty, and a greater level of detail in participants’ responses, as well as facilitate the involvement of lay people in accounting studies.

Drawing on the resource-based view (RBV), the purpose of this paper is to develop a framework and instrument to measure the organisational capabilities of university schools/departments. In doing so, this study provides evidence of the way competitive resources are bundled to generate organisational capabilities that give university schools/departments a sustainable competitive advantage.

A questionnaire to measure the resources that contribute to the capabilities of university schools/departments was developed. Constructs were determined, and the questionnaire was refined based on an analysis of responses from 166 Heads of schools/departments across all 39 Australian public universities.

Heads conceive of the development of capabilities within their schools/departments along the core operating functions of research, teaching, and networking. Reliability and supplementary analysis confirm these constructs have strong convergent and discriminant validity as well as internal consistency.

The findings confirm that effective management and coordination of research, teaching, and networking with important stakeholders are keys to success. The framework and instrument developed in this paper also provides the opportunity to investigate university performance through the perspective of the RBV, which will enhance the understanding of the determinants of universities’ performance.

The framework and questionnaire developed in this study can be utilised by Heads as a diagnostic tool to gain an understanding of their department’s/school’s organisational capabilities in the areas of research, teaching, and networking.

This paper is the first study to develop a framework and questionnaire to measure organisational capabilities for university academic schools/departments.