Serendipity and management accounting change

IF 3.5 Q1 BUSINESS, FINANCE
Giacomo Pigatto, Lino Cinquini, Andrea Tenucci, J. Dumay
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引用次数: 0

Abstract

Purpose This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift. Design/methodology/approach The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them. Findings The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking. Research limitations/implications Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes. Originality/value The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.
偶然性和管理会计变化
本研究旨在探讨意大利中小企业(SME) Alpha对综合报告(IR)的偶然发现。当作者发现Alpha将IR与其他管理会计实践(如平衡计分卡)一起进行试验时,它激起了人们的好奇心。当作者反思Alpha的经历时,作者必须机会主义地开发一个新的框架,以充分理解Alpha发生的变化。因此,作者发展了偶然性漂移框架。本研究有助于解决管理会计研究之间的差距,将变化视为一个计划,有序的过程与研究,将其视为一个无法管理的漂移。设计/方法/方法作者基于单一案例研究的定性方法进行研究。这种方法使我们能够专注于理解在Alpha中发生的事情,以发现新的主题并提供理论概括。作者利用中间思维发展了该框架,并利用案例研究的实证结果对其进行了充实。中庸思维意味着在理论和经验材料之间来回穿梭。因此,作者从先前的理论中发展出偶然性漂移框架,并用它来为实证研究提供信息。反过来,Alpha中收集的经验材料有助于完善和充实偶然性漂移框架。该框架解释了阿尔法如何利用意外发现来引导变革朝着对他们有利的方向发展。研究结果作者发现,Alpha的经理们对变革的寻求是不具体的,但却是有目的的。他们的性格足够明智,能够认识到管理会计实践(如IR和平衡计分卡)的潜在价值。他们通过试错、迭代、内部参与和网络,偶然发现了新的和不可预见的做法。总体而言,研究结果表明,Alpha的管理者塑造了管理会计变化的无序性,即使它遵循意想不到的,不确定的和混乱的路径。事实上,适当的非正式控制可以作为选择、调整和实施新的管理会计实践以形成混乱的参考框架。非正式的控制可以引导和约束实验过程,使其达到理想的结果。原创性/价值作者通过开发一个植根于意外发现和漂移理论的框架,为管理会计变化理论做出了贡献。这个框架确定了探索、智慧和机会对于取得积极的、意想不到的发现是多么重要。因此,作者就IR和其他管理会计实践最终如何以及为何在案例公司中被翻译和采用提供了新颖的见解。此外,偶然性漂移框架有可能帮助管理者构建文化控制,从而通过网络和实验积极寻求有价值的偶然性发现的机会。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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