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1 – 10 of over 1000Kevin L. Papiorek and Martin R.W. Hiebl
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Abstract
Purpose
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.
Design/methodology/approach
A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.
Findings
The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.
Originality/value
Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.
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Choi-Meng Leong, Long She, Tze-Yin Lim and Ngiik Moi Wong
This study aims to examine the gender differences in purchase intention towards green packaging product. The paper extended the theory of planned behaviour by unravelling the…
Abstract
Purpose
This study aims to examine the gender differences in purchase intention towards green packaging product. The paper extended the theory of planned behaviour by unravelling the dynamics of quality, product attributes, and green packaging as part of strategic elements for the marketing mix.
Design/methodology/approach
A cross-sectional-survey-based questionnaire research design was used to collect data from a total of 212 adults from Malaysia. Partial least squares structural equation modelling was used to assess the measurement and the proposed research model.
Findings
The results showed that perceived quality and product attributes had a positive relationship with attitude towards green packing products without significant difference between female and male groups. Interestingly, this study found a significant difference between males and females in terms of the attitude and subjective norms towards intention to purchase green packaging product. Subjective norms had a positive relationship with attitude while perceived behavioural control had a positive relationship with purchase intention without significant gender differences.
Originality/value
The findings of this study contribute to the limited body of knowledge in the area of purchasing green packaging products and provide useful information to industry practitioners about gender differences in purchasing green packaging products. Also, the current study provided new insights to the academician by looking into the dimension of green marketing mix elements which influence consumer behaviour.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0249.
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Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada
Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…
Abstract
Purpose
Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.
Design/methodology/approach
This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.
Findings
Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.
Originality/value
To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.
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This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…
Abstract
Purpose
This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.
Design/methodology/approach
Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.
Findings
Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.
Originality/value
This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.
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Nizar Mohammad Alsharari and Mohammed S. Aljohani
The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within…
Abstract
Purpose
The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within organizations in the United Arab Emirates (UAE). By exploring the complex interplay of these factors, the study aims to uncover how environmental considerations and cultural dynamics shape the effectiveness and outcomes of benchmarking initiatives in the UAE's unique business environment. The research seeks to provide valuable insights for organizations in the UAE to optimize their benchmarking practices and enhance their overall performance and competitiveness.
Design/methodology/approach
The study adopts a mixed-methods approach, combining qualitative and quantitative methods to comprehensively explore the influence of environmental and cultural factors on benchmarking implementation and management control in the UAE. This study draws on the integration of two main theoretical perspectives: institutional theory and contingency theory. This is the first attempt to integrate these different frameworks in a single study. The study presents a case study of Emirates Industrial City (EIC), which has been recognized by global industries for boosting efficiency, cost control, quality and overall operations. The quality method known as benchmarking maximizes the potential for organizations to achieve optimal levels of production efficiency.
Findings
This paper provides compelling evidence that the benchmarking implementation process and management control in the UAE are significantly influenced by the complex interplay of environmental and cultural factors. By recognizing the importance of environmental sustainability and cultural values in guiding benchmarking practices, UAE organizations can optimize their performance and competitiveness. The findings contribute valuable insights to the existing literature, offering practical implications for UAE organizations seeking to leverage benchmarking as a strategic tool for growth and continuous improvement. The findings reveal that UAE organizations incorporating environmental considerations into benchmarking practices demonstrate a proactive approach to sustainability, aligning their goals with eco-friendly practices. Cultural influences, including a culture of collaboration and openness to external learning, contribute to successful benchmarking adoption and knowledge sharing. Moreover, the study highlights that the integration of benchmarking outcomes into the management control process positively correlates with organizational performance. UAE organizations that leverage benchmarking data for decision-making and performance evaluation exhibit higher levels of competitiveness and efficiency.
Research limitations/implications
This paper has important implications for organizations in the UAE seeking to optimize their benchmarking practices and management control. The study's findings can guide organizations in aligning their benchmarking efforts with environmental sustainability goals and cultural values to enhance performance and competitiveness. Understanding the influence of environmental and cultural factors on benchmarking adoption and implementation allows organizations to foster a benchmarking culture that embraces knowledge sharing and learning. Managers can tailor their approaches to accommodate cultural nuances and enhance the effectiveness of benchmarking initiatives.
Originality/value
This paper contributes to the existing body of knowledge in several ways. Integrated approach: By examining the complex interplay of environmental and cultural factors, this study takes an integrated approach of institutional and contingency theories to understanding their influence on benchmarking implementation and management control. It offers a comprehensive view of how these factors interact to shape organizational practices and outcomes. UAE context: The study focuses specifically on the UAE, providing insights into benchmarking practices within the unique environmental and cultural context of the nation. This research addresses a gap in the literature by examining the influence of these factors in a distinct business environment.
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Priyanka Sakare and Saroj Kumar Giri
The purpose of this paper was to study the color change kinetics of lac dye in response to aldehydes, carbon dioxide and other food spoilage metabolites for its potential…
Abstract
Purpose
The purpose of this paper was to study the color change kinetics of lac dye in response to aldehydes, carbon dioxide and other food spoilage metabolites for its potential application in intelligent food packaging.
Design/methodology/approach
UV–Vis spectroscopy was used to study the color change of dye solution. Ratio of absorbance of dye solution at 528 nm (peak of ionized form) to absorbance at 488 nm (peak of unionized form) was used to study the color change. Color change kinetics was studied in terms of change in absorbance ratio (A528/A488) with time using zero and first-order reaction kinetics. Lac dye-based indicator was prepared to validate the result of study for monitoring quality of strawberries.
Findings
Lac dye was orange-red in acidic medium and purple in alkaline medium. Color change of dye in response to benzaldehyde followed zero-order reaction kinetics, whereas for carbon dioxide first-order model was found best. No color change of dye solution was observed for alcohols, ketones and sulfur compounds. In the validation part, the color of the indicator label changed from purple to orange when the strawberries spoiled.
Originality/value
The study expands application area for lac dye as sensing reagent in intelligent food packaging for spoilage or ripeness detection of fruits and vegetables.
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Nichapa Phraknoi, Mark Stevenson and Meng Jia
The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).
Abstract
Purpose
The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).
Design/methodology/approach
A qualitative analysis of 849 news articles published in UK newspapers (2000–2022) using the Gioia method.
Findings
SCF governance relies on developing capacities for reflexive scrutiny at two stages: (1) prior to entering into an SCF relationship and (2) during its operation. Based on the notion of SCF as a complex adaptive system, we theorise SCF governance requirements as a dual-layered semipermeable boundary. The semipermeability of the two layers allows for a dynamic exchange between the SCF system and its environment. The first layer is the capacity to selectively enable or control the entry and access of certain actors and practices into the SCF system. The second layer is a capacity for ongoing scrutiny of the SCF operation and its development. Further, we identify five aspects of governance to be enabled, i.e. enhancing adaptability, building confidence, improving efficiency, advancing technology and promoting transparency; and four aspects to be controlled, i.e. preventing abuse of power, curbing fraud risk, constraining operational risk and restricting risky extensions to SCF practices.
Practical implications
Our dynamic framework can guide supply chain (SC) members in making decisions about whether to participate, or continue to operate, in an SCF relationship. Moreover, the findings have implications for policymakers and authorities who oversee entry/access and the involvement of SCF providers, particularly, fintech firms.
Originality/value
The study contributes to both the SC and governance literature by providing a systematic analysis of what SCF governance has to accomplish. Our novel contribution lies in its analysis of SCF governance based on a complex adaptive system approach, which expands the existing literature where SCF is described in rather static terms. More specifically, it suggests a need for a dynamic duality of SCF governance through the semipermeable boundary that selectively enables and controls certain SCF actors and practices.
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Kwabena Agyarko Gyekye and Ophelia Amo
This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From…
Abstract
Purpose
This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps.
Design/methodology/approach
One-way analysis of variance, T-tests and factor analysis are used to test significant gaps that exist between expected and demonstrated skills by employers and accounting graduates using survey questionnaires and purposive sampling.
Findings
The results reveal that there are significant gaps between the expected skills of employers and the demonstrated skills of accounting graduates. The authors find generic skills to be more expected by employers, while technical skills are demonstrated most by accounting graduates. The top five skills expected by employers are: business ethics and integrity; problem solving and decision analysis; written communication skills; learning skills; and application of accounting principles.
Research limitations/implications
The study focuses only on organizations that use fresh accounting graduates in Ghana. Further studies may consider other business-related fields like finance, human resource management and marketing.
Practical implications
The study provides insights on standards that serve as benchmarks for the conduct of accounting graduates as well as the development of accounting curriculum in Ghana. Accounting education should incorporate work-integrated learning as part of their curriculum to enable accounting graduates to solve problems and make decisions through a practical application of accounting principles, standards and concepts, especially in conducting audit and writing reports.
Originality/value
This study fills the gap in the literature on accounting education from employers’ perspectives in a developing country. It conducts a comparative analysis between the most important skills required by employers and the ones demonstrated by accounting graduates to provide insights on standards that should serve as benchmarks for the development of the accounting curriculum from an emerging economy perspective.
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Şebnem İndap and Mehmet Tanyaş
The primary objective of this study is to investigate the application of blockchain technology (BCT) in the agri-food supply chain, focusing on traceability and food safety.
Abstract
Purpose
The primary objective of this study is to investigate the application of blockchain technology (BCT) in the agri-food supply chain, focusing on traceability and food safety.
Design/methodology/approach
The study employed a semi-structured interview method with representatives from the cherry supply chain to evaluate their awareness and acceptance of BCT's impact. Additionally, the analytic hierarchy process (AHP) was utilized to determine digital investment priorities in supply chain strategies. By applying the supply chain operations reference (SCOR) model framework to the cherry supply chain, the study aimed to address the question “Which process model is suitable for implementing BCT in the agri-food supply chain?”
Findings
The global agri-food supply chains are characterized by significant food losses, escalating prices along the chain, and food safety risks. Concurrently, consumer concerns regarding food safety, quality and transparency are on the rise. BCT, with its ability to ensure data integrity, immutability, and seamless tracking of chain movements, presents immense potential as a secure infrastructure in the agri-food supply chain traceability.
Originality/value
The developed analytic framework and the study's findings can be adapted to different sectors and different sub-sectors within agri-food supply chains.
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Sampson Asumah, Cosmos Antwi-Boateng and Florence Benneh
To endure and cope in the rapidly changing environment, it is required of firms to gain a deeper acquisition of knowledge on market dynamics and subsequently concentrate on…
Abstract
Purpose
To endure and cope in the rapidly changing environment, it is required of firms to gain a deeper acquisition of knowledge on market dynamics and subsequently concentrate on corporations' capacity to create, restructure and integrate their internal and external competences. Hence, the objective of this study is to investigate the influence of eco-dynamic capability (EDC) on the sustainability performance of small and medium-sized enterprises (SMEs).
Design/methodology/approach
Structured questionnaires were used to obtain primary data. The data were solicited from 500 employees and owner-managers of SMEs. The study’s hypotheses were tested using standard multiple regression through IBM SPSS Statistics (version 24).
Findings
The study revealed that EDC has a substantial positive effect on the economic, social and environmental sustainability performance dimensions.
Originality/value
The focus of this study is on EDC. Thus, although dynamic capability has been the subject of substantial study, little is known regarding the effect of EDC on the economic sustainability performance (ESP) (financial), environmental sustainability performance (ENSP) and social sustainability performance (SSP) of SMEs, predominantly amongst SMEs in emerging economies.
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