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This paper aims to study the symbolic categorisations management accountants produce. It examines the categories they use to describe their work and analyses the meanings they attach to such categories. This aims at explaining how management accountants can follow a common occupational orientation despite the need to adjust their practices to the specificities of their local and organisational context. The author’s argument is that management accountants build symbolic categories to create a bridge between what they do and who they are. The author further argues that symbolic categories are needed to make sense of a practice in tension between a common aspirational orientation and heterogeneous local contexts.

This paper draws on a multiple case field study conducted by observation and interviews in a range of organisations.

This paper examines the empirical diversity of management accountants’ practices and perceptions through the symbolic categories they produce. The author finds that categorisation work constitutes a central mechanism to build a shared narrative despite heterogeneous situations. The author further shows that through symbolic categorisation work, a variety of activities ranging from bookkeeping through managerial support to hierarchical surveillance and challenge in the name of the shareholder are subsumed under stable labels. This, he argues, serves to mask financial accountability, shareholder orientation and hierarchical control behind a narrative of “support” and “partnership”.

This paper contributes to literature on management accountants’ identity by showing the central role played by symbolic categorisations. It also contributes to literature in accounting more generally by showing how symbolic categorisation work blurs the lines between “operational support” and “shareholder value creation”. The same words are used to refer to activities that managers consider helpful to make operational decisions and other activities that increase shareholder control and surveillance and encourage managers to internalise the frames and objectives of shareholder value creation. Symbolic categories that include hierarchical financial accountability within a narrative of “support” and “partnership” masks “financialisation” behind a rhetoric of “business orientation”.

How are social groups unmade? Current theories identify the symbolic power of the state as a primary factor in the creation of social groups. Drawing on Gramsci's The Southern Question, this chapter extends state-centered theories by exploring policies that are critical but under-theorized factors in group formation. These include the concession of material benefits as well as the use of coercive means. Further, while current theories focus on how social groups are made, a Gramscian perspective draws attention to how the state intervenes to prevent or neutralize group-making projects from below. This chapter explores a case of a decrease in national group solidarity. Specifically, this study explains how in the 1990s the Israeli state weakened national group formation among Palestinians by adopting two spatially distinct but coordinated strategies. First, the rearrangement of the military occupation of the Gaza Strip and the West Bank through the establishment of an authority of self-rule (the Palestinian Authority) demobilized and divided Palestinian residents of the Occupied Territories, especially along class-cum-moral lines. Second, state practices and discourses centered on citizenship rights shifted the center of political activism among Palestinian citizens of Israel toward citizenship issues. I argue that these two routes, which I call the indirect rule route and the civil society route, were complementary components of a broader attempt to neutralize Palestinian collective mobilization around nationhood. Despite recent changes and contestations, these two strategies of rule continue to affect group formation and to create distinct experiences of politics among Palestinians under Israeli rule. Analysis of the Palestinian–Israeli case shows that the state can unmake groups through the distribution of interrelated policies that are specific to certain categories of people and places. Understanding the conditions under which certain policies of inclusion or exclusion affect group formation requires going beyond the analytic primacy currently given to the symbolic power of the state.

Integrating new technological attributes into existing products is a common way to innovate and is supposed to meet consumers’ functional needs. This paper aims to demonstrate how adding such attributes also increases willingness to pay (WTP) a premium for a product by activating consumers’ social need to feel unique.

The data were collected through a quantitative survey based on a nationally representative sample (N = 345). A choice-based conjoint analysis was used to estimate the perceived value of the new technological attribute and WTP a premium.

The perceived value of the new technological attribute has a positive effect on WTP a premium only for consumers with a high degree of social innovativeness (linked to their need for uniqueness) because they interpret this innovation as an opportunity to differentiate themselves from others.

When companies innovate by introducing new technological attributes, their communication should emphasize and trigger these attributes’ high performance and uniqueness. Thus, consumers seeking social differentiation through innovation will be much less sensitive to price and will be more prone to pay a premium for these products.

The main contribution of this article is to show that integrating and emphasizing a new technological attribute can increase consumers’ WTP a premium beyond that of the attribute’s functional value. Thus, new technological attributes will decrease the price sensitivity of consumers high in social innovativeness and increase their WTP a premium for the product, because they consider it as a means to stand out from others.

This paper examines the construction of ethnic ties between immigrants from different counties in Ireland in New York City. Specifically, it explores an attempt to foster Irish unity and pride through the playing of Gaelic sports in New York City (1904–1916). Rather than treating Gaelic sport as a cultural resource that ethnic entrepreneurs harnessed, the paper treats both Gaelic sports and Irish ethnicity as delicate organizational accomplishment. This paper traces a delicate process of experimentation, spanning more than a decade, at the end of which the organizers of the sport managed to produce gripping, but friendly, rivalries between the different teams. This accomplishment created ethnic institutional scaffolding within which immigrants were more likely to see themselves as Irish Americans rather than merely immigrants from particular counties on the island.

Activity-based costing (ABC) is presented in accounting textbooks as a costing system that can be used to make valuable managerial decisions. Little experimental or empirical evidence, however, has demonstrated the benefits of ABC under controlled conditions. Similarly, although case studies and business surveys often comment on business environments that appear to favor ABC methods, experimental studies of actual behavioral issues affecting ABCs usage are limited.

This study used an interactive computer simulation, under controlled, laboratory conditions, to test the decision usefulness of ABC information. The effects of presentation format (theory of cognitive fit and decision framing), decision commitment (cognitive dissonance), and their interactions were also examined. ABC information yielded better profitability decisions, requiring no additional decision time. Graphic presentations required less decision time, however, presentation formats did not significantly affect decision quality (simulation profits). Decision commitment beneficially affected profitability decisions, requiring no additional time. Decision commitment was especially influential (helpful) in non-ABC decision environments.

This study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices.

It is a qualitative study based on responses from mid-level managerial employees within the top companies in Ghana dubbed Ghana Club 100 (GC100). GC100 includes a balanced mix of companies across varied industry classifications and local and multinational companies (MNCs). This enriches the data and deviates from similar studies that have usually relied on data from multinational companies.

There is evidence that while MPR practices in Ghana do not significantly deviate from western approaches, the underlying reasons for such managerial practices and actions may defer on national socio-cultural lines. This study discusses how various cultural attributions explain the features and motivations for MPR practices in Ghana, including a difference in expectations about the purpose of an MPR.

MNCs must be guided by the findings of this study in their drive to inculcate standardised practices across organisations. It is also essential for MNCs to appreciate the more than usual reliance on verbal cues and symbols in interpreting the appropriate course of action. Regulators must consider systematic activities that reduce the tension and suspicion between them and business actors to improve information transparency. Whistleblowing schemes, while helpful, may not be effective because organisational agents within MPR practice consider themselves part of an “in-group” and manage their dissonance through categorisation, rationalisation and superficial attention to standards. Because of the excessive use of unwritten cues, auditors must consider visits to the client’s operational premises and other independent observation efforts vital to their evidence gathering process.

To the best of the author’s knowledge, this paper is among the first to evaluate MPR practices based on direct responses from “persons close to the MPR action” rather than the current overreliance on secondary data sources such as content analysis.

Previous research has been unable to provide a comprehensive method for measuring environment-based experience and its outcomes although it is an essential determinant of the museum experience. Therefore, this paper aims to present a measurement method for exploring how visitors’ servicescape experiences affect their positive word-of-mouth intention (PWOM).

Data were collected by surveying 810 visitors to 3 museums (i.e. Louvre, Pera and Key) representing different museum types. The research model was validated by using partial least squares structural equation modeling.

The predicted associations between sensory, spatial and social experiences, and PWOM were confirmed for Pera. In the Louvre and Key, however, only sensory and social experiences were positively associated with PWOM. In addition, the moderating effect of building type on the relationship between spatial experience and PWOM was demonstrated.

This paper contributes to the servicescape, customer experience and museum literature in several ways. Firstly, this study proposes a measurement method for servicescape experiences. Secondly, this study introduces servicescape experiences as new types of customer experience. Thirdly, this study provides insightful implications for the museum literature and professionals by highlighting how servicescape experiences affect PWOM across different types of museums.

The purpose of this paper is to analyze the holistic perception of the customer vis‐a‐vis the creation of an ideal store by using the projective technique of collage. In particular, it discusses the role of the factor of atmosphere which a distributor must privilege to satisfy the expectations of current customer.

To this end, a qualitative exploratory survey based on the technique of collage has been carried out with a sample of 30 individuals. The information were collected through the drawings and the technique of “complete the following sentence”. The collages were analyzed using a holistic approach.

The results show that the new customer refers to all the stimuli of the environment of purchase in order to satisfy his utility, hedonic and even social needs. The companies, and in particular the distributors, must direct the atmosphere of their store towards the vectors of attraction, gratification and distraction.

The projective technique of collage made it possible to go further than a declaratory matter collected by questions about the concept of the environmental factors. Indeed, in spite of the limited number of the individuals relied upon for the study, the images that were stuck on paper were enriching and made it possible to explain what evokes for the consumer the concept of “ideal store”; his feelings or his hidden emotions.

From a managerial point of view, the noted results can give way to a significant number of actions for the distributors. Indeed, in order to ensure the perennial aspect of their business, the persons in charge should follow this practice by considering the atmosphere as a sum of factors which should be managed in a coherent and harmonious way and not in an intuitive way; thus constituting sources of creation of value for the consumer. In other words, the distributors must implement the factors necessary to generate the comfort of purchase as well as the pleasure of consumption.

This paper is distinguished compared to the majority of the researches undertaken on this subject. It proposes an indirect qualitative study (projective study) making it possible to certify the passage of the consumer from an atomized vision towards a holistic vision including informing the distributors on the atmospheric components most adapted to the new requirements of the current consumer.

This study creates new knowledge that addresses issues significant enough to warrant intellectual engagement. It fills a gap in the academic and practitioner literature by examining a profitable yet understudied cottage industry (artisan vendors). It examines marketing concepts that influence dedication to authentic craftsmanship and artisans' willingness to continue in the industry.

This study examines historical evidence and connects it with subjective and interpretive analyses from 29 in-depth interviews of today's US artisan vendors to identify sustainable marketing best practices for the industry.

Researchers uncovered factors behind artisan vendors' willingness to stay committed to their craft and remain in the industry. From the findings of this study, marketing best practices (branding, brand communities and product adaptation while remaining authentic to their craft) were identified as tools for resilience and remaining a viable competitor in the marketplace.

Historically, artisan vendors have been engaging in marketing practices before terms defined their activities. Thus, this study is original in that it contributes to the academic literature by first conducting an analysis of the history of an understudied cottage industry (artisan vendors) starting in the Mesopotamian Era. The key marketing factors discovered in the historical study contributing to the resilience of this industry were then used to conceptualize a qualitative study of the highly profitable US artisan vendor industry.