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Article
Publication date: 12 June 2023

Elsa Pedroso and Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Abstract

Purpose

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Fashion and Tourism
Type: Book
ISBN: 978-1-80262-976-7

Article
Publication date: 16 May 2023

Muzammel Shah

Although commitment and employability are legitimized in the current world of work, they also have a dark side that has been ignored in the extant literature. To tackle this gap…

Abstract

Purpose

Although commitment and employability are legitimized in the current world of work, they also have a dark side that has been ignored in the extant literature. To tackle this gap, the study developed and examined a comprehensive theoretical framework including learning, motivation, commitment, employability and self-exploitation. Limited research exists that explicitly examines this relationship or explores its potential implications. The author theorizes employability as a cultural fantasy that ends up in self-exploitation.

Design/methodology/approach

The study concretizes Lacan's (1977; 1981 and 1988) psychoanalysis, utilizing a sample of 658 subjects from eight industries. The hypothesized relationships were examined using structural equation modeling (SEM) in AMOS.

Findings

The findings provided support for the hypothesized relationships. Employability escorts to self-exploitation. Those employees who try to remain relevant to their firms continue to engage in employability activities end up being exploited in this process.

Research limitations/implications

The study provides a new roadmap to scholars of employability who wish to explore the domain further.

Practical implications

The theoretical knowledge from this research will inform practice. It will influence managers and policymakers in the organization as well as politicians. Although the macroaspects of the organizational environment are beyond the control of an organization, the development efforts of the organization should be real and should not estrange individuals from their true nature. The real intent should be to unite the individual with its true nature. This way, it will be real development and will empower individuals rather than exploitation.

Social implications

The finding that commitment is linked to self-exploitation via employability has implications for managers and policymakers. To avoid estrangement and exploitation, the organization should focus on employee real development. To have an ideal workplace, where employees unite with their nature, the organization should invest in employees, focus on their real needs, emphasize their career prospects and constantly provide them with learning and growth opportunities. In addition to material compensation, the organization should connect people with their true spirit. An organization that is concerned with people's real needs and real development will have a pool of human capital that will create real value for the organization and society as well.

Originality/value

The dark side of employability has been ignored in the extant literature. Limited research exists that explicitly examines this relationship or explores its potential implications. This study is an initiative for such debate.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. 12 no. 1
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 17 August 2023

Merve Acar and Utku Şendurur

This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice…

Abstract

Purpose

This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice decisions.

Design/methodology/approach

Based on a sample of 104,699 firm-year observations from 20 countries over 2009–2020, logit regression analysis is used to investigate the research questions.

Findings

The authors find strong evidence that cultural distance affects the auditor selection decision. The results suggest Big N auditors are more likely to be chosen by target audit clients in emerging countries with less cultural distance. In other words, target audit clients in emerging countries prefer to choose international audit firms whose cultural characteristics are similar. Moreover, results from two-stage least squares regression further suggest that the observed effect of cultural distance on auditor choice is unlikely to be driven by potential endogeneity.

Research limitations/implications

The auditor choice is limited to companies hiring Big N auditors; the authors exclude any switches to non-Big N auditors or switches between Big N auditors. The study also suffers from the concerns about methodological and conceptual criticism that most studies about national culture have to deal with. Finally, through this paper, the authors carry out the auditor selection process from the target audit clients’ side; the authors do not discuss the supply side of the process.

Originality/value

The authors contribute to the audit choice literature by providing evidence that the cultural distance between the countries of audit firms and target audit clients plays a role in the auditor choice decision. The study complements the prior auditor choice literature, focusing primarily on Western economies, by structuring the sample scope to emerging market economies.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 10 May 2023

Robert M. Hull, Ashfaq Habib and Muhammad Asif Khan

The main purpose is to explore the impact of major stock markets on China's market where major markets are represented by former G8 nations (current G7 and Russia).

Abstract

Purpose

The main purpose is to explore the impact of major stock markets on China's market where major markets are represented by former G8 nations (current G7 and Russia).

Design/methodology/approach

The article makes use of: stationarity tests (ADF and PP unit root); long-run correlation tests (Johansen integration involving trace and maximum eigenvalue); impact of G8 markets on China (VECM test); influence of G8 markets on volatility in China's market (variance decomposition analysis) and, effect from shocks in G8 markets on China (impulse response function).

Findings

Using a period of 2009–2019 that avoids detecting linkages caused by interdependencies created by two major international crises, the article offers four major findings. First, except for Germany and Russia, G8 markets have a significant causal influence on China with UK having the greatest. Second, G8 markets are not the major source of short-run fluctuation in China's market but over time exercise a noteworthy collective impact with UK having the greatest impact. Third, there are occasions for international portfolio diversification with China's market providing greater diversification than G8 nations. Fourth, all markets provide a short-run window of abnormal profit.

Research limitations/implications

The indexes used to represent national markets are assumed to be adequate representations.

Practical implications

Short-term abnormal profits exist. Investing in China, compared to G8 countries, offers greater portfolio diversification possibilities.

Social implications

Removal of trade and investment barriers cause greater market integration.

Originality/value

By using recent data, this study reveals that G8 stock markets influence China's market.

Details

Managerial Finance, vol. 49 no. 11
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 11 December 2023

Nitika Gaba and Madhumathi R.

Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also…

Abstract

Purpose

Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea of CSR. Nowadays, managers expect a more quick, pragmatic approach to satisfy valid stakeholder claims while simultaneously creating competitive advantage through reputation and investor value. The paper aims to examine the impact of CSR on the market and sustainable value creation through CSR expenditure in India and the moderating role of pressure-sensitive institutional investors (PSII).

Design/methodology/approach

The study used panel data regression methodology on a sample of 1,845 non-financial Indian firms from 2015 to 2021.

Findings

CSR creates market and sustainable value for non-financial Indian firms in line with stakeholder theory. The authors find a positive moderating role of governance represented by PSII on CSR and market value creation but not on sustainable value.

Research limitations/implications

The study is based on secondary data. CSR, despite being a regulatory obligation, provided long-term benefits that increased their sustainable growth rate. The results highlight the importance given by financial markets to CSR activities. Other types of institutional investors can also be examined in future research. CSR can be embedded in the core operations of the firm, which can help in fostering a culture of sustainability and responsible business practices that benefit firms and society as a whole. Tax incentives can be provided to firms investing in CSR.

Practical implications

CSR provides long-term benefits to the firm, which enhances the goodwill and integrity of the firm in the market. The results reveal that besides capital market investors, firms are subject to the scrutiny of consumers, communities and the government as expectations rise and information spreads faster, which can have repercussions. CSR helps in meeting such expectations and the perceived value of the firms. Managers and chief executive officers (CEOs) can pay attention to the type of institutional investors like PSII, which can be formed as a part of the firm’s CSR strategy.

Social implications

The positive impact of CSR on sustainable value expresses a long-term management orientation based on the improvement of stakeholder relations and the associated environmental impacts referring to cohesion and consensus, market opportunities and strengthened reputation and image. A sustainable company involves a conscious and continuing effort in the equilibrium between contrasting stakeholders’ expectations in an attempt to optimize value creation. Tax exemption can be provided for CSR activities.

Originality/value

The authors contribute to the scant literature on CSR and value creation, especially sustainable value, as most of the prior studies are not empirical on sustainable value in the Indian context. Managers and CEOs can pay attention to the types of institutional investors like PSII, which can be formed as a part of the firm’s strategy.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 7 April 2022

Alistair Mutch

It has been argued that scholars in management and organization studies (MOS) need to take the peasantry into account in their work. This study aims to address the complexity…

Abstract

Purpose

It has been argued that scholars in management and organization studies (MOS) need to take the peasantry into account in their work. This study aims to address the complexity revealed by these arguments, suggesting that one needs clearer definitions and an appreciation of the complexities of historical development if one is to gain appreciation of the impaction of agriculture more generally on MOS.

Design/methodology/approach

This study uses historical material to develop a conceptual argument that challenges the homogenous nature of the peasantry. It uses a detailed contrast between two peasant groups in 19th and early 20th century Scotland to suggest divergent patterns of development.

Findings

Paying closer attention to definitions and historical development indicates that, as well as the survival of so-called archaic practices alongside highly developed agriculture, the main impact of agriculture on MOS might be the legitimacy it accords, as a cultural resource, to particular forms of organizing. While the issues outlined by previous authors are significant, they need to be discussed with more care to avoid a scattergun approach to analysis.

Originality/value

This study points to the neglect of agriculture more broadly and not just the peasantry, in MOS. It suggests the need to look at not only the economic impact but also the cultural resonance of agriculture in ideas about legitimate forms of organization. It also demonstrates the value and necessity of paying close attention to history in the analyses.

Details

International Journal of Organizational Analysis, vol. 31 no. 6
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 25 December 2023

Satya Prakash Mani, Shashank Bansal, Ratikant Bhaskar and Satish Kumar

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of…

105

Abstract

Purpose

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

Design/methodology/approach

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Findings

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

Originality/value

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

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