Search results

The purpose of this paper is to identify if the open Brazilian companies that have family control manage their accounting results in a negative way, and if this influence is in a positive sense of pushing the results down, that is, worsening their present profits due to future results.

The empirical investigation is developed using as a sample 123 Brazilian companies listed on BM&FBovespa, totaling 1.353 observations for a period of 11 years (2000‐2010). Data analysis is conducted by means of regression with panel data, method of ordinary least squares (OLS), and random effects.

First, it was found that family‐type companies show lower profits compared to profits earned by non‐family companies. Nevertheless, it was observed that family businesses have negative discretionary accruals higher than those submitted by non‐family firms, and that family control has a positive influence on this type of earnings management.

The article provides an extension to earlier work focused on the relationship between family ownership and earnings management results.

The paper provides a more critical look at family property, especially as regards the quality of their accounting information.

The study not only investigates whether family control is positively related to discretionary accruals of Brazilian companies; it also checks the influence of family property on the production of negative accruals – “take a bath”.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

This work develops a new methodological process that attempts to test the contingent and universalistic arguments regarding the influence of human resources management on firm performance. Using moderator regression analysis, we analyze how economic results associated with a policy of human resources management committed to employees depend on the strategic profile adopted by the company. The results obtained support the contingent proposition, since competitive strategy moderates both the intensity and the direction of this effect. In addition, it is shown that commitment management is especially beneficial when a cost focus strategy is adopted.

This article aims to report on research undertaken to assess the utility of public value theory in understanding results‐based management from the perception of public sector executives in Canada.

The research was carried out using a case study approach. Within the case study, the primary data source was 16 interviews with executives leading to the development of a framework integrating public value and results‐based management.

The findings are presented through the elements of public value theory, as well as findings which fall outside of the explanatory powers of this theory. A framework integrating results‐based management and public value is presented.

The framework must be viewed as an initial study exploring an under‐researched field. The paper focuses on one case study although the interviews within the case study were extensive and it took an interpretative approach, allowing the findings to emerge.

The article reports on empirical research that examined this issue from the perspective of executives. It will engage public value theory in developing an understanding of executive managers' perceptions, behaviours, and responses to changes introduced by results‐based management.

The purpose of this paper is to analyse Malaysia's shift towards results‐based management in two key areas of the public service: budgeting and human resource management. More specifically, it shows how and to what extent the values of results‐based management have been incorporated in the Malaysian public sector and describes their constraints and challenges.

The paper adopts a combination of descriptive and analytical methods and is mainly based on secondary sources of data and information. While it provides a systematic and comprehensive review of recent reform initiatives, it also focuses on the discrepancies between policies and practices in terms of actual implementation.

Although Malaysia has followed the global trend by introducing results‐based management in public governance, evidence shows that the implementation of the new approach is far from satisfactory. The paper argues that while personnel management and budgetary reforms have helped overcome many of the anomalies of the traditional approach, the current practice in these areas continues to suffer from major inadequacies and limitations.

The issues and challenges identified in the paper and the policy implications proposed should aid the formulation of strategies and measures intended to support results‐based management in Malaysia and other similar contexts.

The paper adds to the limited knowledge in this field. Managing for results is new in Malaysia and hence scholarly literature on the subject is scarce. The findings of the paper and the lessons drawn would be of practical significance to all those interested in this area – especially the policy makers and practitioners in Malaysia's public service. They are also expected to have wider relevance to public governance in other similar contexts.

The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning.

The research is based on a case study. The study presents a literature review of institutional theory and a case study of Banco do Brasil – a large Brazilian bank that has implemented profound changes in its management‐accounting system.

The results indicate that new concepts have been effectively institutionalised and converted into new values, habits, and routines inside the organisation. The study provides new insights into management‐accounting change.

A single case study does not allow the results to be generalised to other organisations.

The study offers a conceptual structure and operational guidelines to evaluate institutionalisation of management‐accounting change processes. The main contribution of this study is to offer new operational insights on management‐ accounting institutionalisation using the conceptual framework proposed by Burns and Scapens.

The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.

The sample includes 151 French firms listed on the CAC ALL shares index from 2006 to 2015. The paper uses the feasible generalized least square regression technique to test the relationship between CEO characteristics and earnings management.

Using discretionary accruals as a proxy for earnings management, the results obtained from the three models (Jones modified 1995; Kothari et al., 2005; Raman and Shahrur, 2008) indicated that there is a positive and significant relationship between CEO duality, CEO nationality and the quality of financial communication. However, no significant relationship was found between CEO board member, CEO turnover and earnings management.

A literature review finds that fewer studies have investigated the relationship between earnings management practices and personal CEO characteristics in the French context. Furthermore, no study yet has examined the influence of CEO nationality and CEO age on earnings management practices. This study provides empirical data about the impact of CEO’s characteristics on earnings management and how these different characteristics can facilitate the transition to manipulate and influence the quality of financial communication.

The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.

A longitudinal case study was conducted at the Rabobank Groningen – an autonomous member of the cooperative Rabobank group – over a period of four years. The emergence of a new routine of planning and control was traced, which evolved substantially over the period of study.

It was found that the cognitive representations of the routine studied, i.e. the way it was subjectively understood, provided a temporarily stable basis for the routine. Change arose from improvisations through its recurrent performances. It was also found that change could result from complex dynamics in the routine, as opposed to viewing them as static and stable entities that react to “external” stimuli.

The research findings contribute to an understanding of the reproduction of management accounting routines and the ways in which change can arise in these routines. It provides a means to study the micro‐processes of reproduction of routines, which play an important part in institutional theories of management accounting change.

This paper places management accounting routines and their processes of reproduction at the centre of the argument to provide an understanding of the role of routines in accounting change. Since the notion of management accounting routines has not been developed extensively, this understanding contributes to studies into the nature of routines and their role in management accounting change.

The purpose of this paper is to explore the differences between public and private organizations in the paths of business excellence models and to identify the key drivers for creating business results and customer satisfaction.

The partial least squares structural equation modeling technique is used to compare the path coefficients and to identify the key driver constructs for creating business results.

The variation in endogenous constructs is found to be more difficult to explain or predict for private organizations than for public organizations, despite the fact that the performance of private organizations is almost always higher than or equal to the performance of public ones in all criteria. The effect of “leadership” on “management of processes” is significantly higher in public organizations than in private ones. However, “management of processes” in public organizations does not seem to translate into “results.” The effect of “strategic planning” on creating business “results” is negative for public organizations and remains inconclusive, due to insufficient evidence, for private organizations.

The results may not be generally applicable to other countries. However, they do support the move toward more tailor-made models for specific sectors.

It is necessary to review the national business excellence model in order to fit specific sectors.

This is the first study to investigate the differences between private and public organizations in the Swedish business excellence model.