Journal of Accounting and Organizational Change最新文献

{"title":"Reporting practices in situations of conflicting institutional logics: the case of a German federal authority","authors":"Celina Gisch, Bernhard Hirsch, David Lindermüller","doi":"10.1108/JAOC-02-2020-0020","DOIUrl":"https://doi.org/10.1108/JAOC-02-2020-0020","url":null,"abstract":"\u0000Purpose\u0000This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation.\u0000\u0000\u0000Design/methodology/approach\u0000The findings are based on a case study of a German federal authority, where management accounting reports were introduced as part of a “new” managerial logic of control.\u0000\u0000\u0000Findings\u0000In the case organisation, management accounting reports were intended to change the behaviour of executives but were still guided by an “old” logic of justification. Nevertheless, over time, the addressees of the reports used the reports and reconciled different logics. This documents a process from decoupling to compromising and, finally, reconciling different institutional logics.\u0000\u0000\u0000Originality/value\u0000By examining the practices of management accounting reporting, this study elaborates the tensions placed on individuals by conflicting institutional logics and provides insights into how organisational practices are used to handle and reconcile conflicting logics in a public sector organisation. Therefore, this paper contributes to the discussion on how organisational practices act as drivers of organisational change.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"61 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88913868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public sector CFOs and CIOs: impacts of work proximity and role perceptions","authors":"James S. Denford, K. Schobel","doi":"10.1108/JAOC-09-2019-0099","DOIUrl":"https://doi.org/10.1108/JAOC-09-2019-0099","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.\u0000\u0000\u0000Design/methodology/approach\u0000In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success.\u0000\u0000\u0000Findings\u0000The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success.\u0000\u0000\u0000Research limitations/implications\u0000This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain.\u0000\u0000\u0000Practical implications\u0000The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship.\u0000\u0000\u0000Originality/value\u0000Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"76 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78688275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enabling formal MCS design and use: a meta-synthesis of qualitative research","authors":"Markus Janka","doi":"10.1108/JAOC-01-2019-0002","DOIUrl":"https://doi.org/10.1108/JAOC-01-2019-0002","url":null,"abstract":"\u0000Purpose\u0000This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive.\u0000\u0000\u0000Design/methodology/approach\u0000The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted.\u0000\u0000\u0000Findings\u0000The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization.\u0000\u0000\u0000Originality/value\u0000This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"1 1","pages":"133-163"},"PeriodicalIF":1.9,"publicationDate":"2021-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86122719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Resilience capacities and management control systems in public sector organisations","authors":"E. Bracci, Mouhcine Tallaki","doi":"10.1108/JAOC-10-2019-0111","DOIUrl":"https://doi.org/10.1108/JAOC-10-2019-0111","url":null,"abstract":"Purpose – Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. Design/methodology/approach – This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semistructured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced byMCSs. Findings – Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. Originality/value – To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened viaMCSs.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"2 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80488299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How do contingency factors influence the content of balanced scorecards? An empirical study of French intermediate-sized enterprises","authors":"M. Bouamama, Sami Basly, Houda Zian","doi":"10.1108/JAOC-04-2020-0048","DOIUrl":"https://doi.org/10.1108/JAOC-04-2020-0048","url":null,"abstract":"\u0000Purpose\u0000Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance management were carried out in France. Accordingly, the purpose of this paper is to investigate if there is a significant relationship between contingency factors and the content of balanced scorecards in terms of the degree of use and a variety of performance indicators.\u0000\u0000\u0000Design/methodology/approach\u0000In total, 2,580 French intermediate-sized enterprises (ISE) were identified through the Diane Database (Bureau Van Dijck) then contacted by the means of a survey questionnaire that was built online using LimeSurvey software. This study receives 156 complete and usable responses. The research model was tested through multiple regressions and multi-group analyses.\u0000\u0000\u0000Findings\u0000The results show that ISEs financial managers do not use, to the same extent, all the indicators constituting the four dimensions of BSCs. Therefore, BSCs implemented by French ISEs can be described as “unbalanced”. Furthermore, three contingency factors (computerization, decentralization and market listing) were found to be significantly associated with the variety and degree of use of performance indicators in balanced scorecards. The remaining contingency and control factors did not seem to influence the degree of use and variety of BSCs content.\u0000\u0000\u0000Practical implications\u0000The findings highlight the importance of developing tools that have the potential to evolve in line with organizational, environmental and technological changes. Furthermore, this paper provides food for thought for financial directors and management controllers as to how to better meet senior management, managers and operational staff information needs.\u0000\u0000\u0000Originality/value\u0000While there is scarce academic work on BSCs in ISEs, the present research is, to the best of the knowledge, one of the rarest to apply and test a contingency approach on a sample of ISEs.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"40 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76527869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies","authors":"Dewan Mahboob Hossain, Md. Saiful Alam, M. Mazumder, A. Amin","doi":"10.1108/JAOC-01-2020-0006","DOIUrl":"https://doi.org/10.1108/JAOC-01-2020-0006","url":null,"abstract":"Gender inequality is one of the major concerns in the corporate sector irrespective of the contexts and cultures. Though the situation appears to be improving, women’s earnings are still significantly lower than that of men for comparable work (World Bank, 2019). Even in the Fortune 500 listed companies, women hold only 6.6 per cent of CEO positions (Zillman, 2019) and represent an average of 22.5 per cent of global board positions (Delloitte, 2018). The disparity is further intense among businesses operating in the developing economies (Jayachandran, 2015). Albeit gender diversity can benefit businesses in the form of improved return, enhanced competitiveness and public image (Warth, 2009), elements of persisting inequalities still prevail. To address this concern, organizations increasingly provide gender-related disclosures to demonstrate the status of women within their workforces and signal their commitments to the greater transparency (Bernardi et al., 2002; Grosser and Moon, 2008). Gender reporting allows the stakeholders to assess how an organization respects and contributes to gender parity in everything that it does (GRI, 2009). Considering the growing awareness of gender disparity in the corporate sectors and public accountability to women, this study explores the gender disclosures of listed companies in Bangladesh, an emerging economy.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"18 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89352287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Management accounting research in family businesses: a review of the status quo and future agenda","authors":"K. Kapiyangoda, T. Gooneratne","doi":"10.1108/JAOC-10-2020-0164","DOIUrl":"https://doi.org/10.1108/JAOC-10-2020-0164","url":null,"abstract":"\u0000Purpose\u0000This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry.\u0000\u0000\u0000Design/methodology/approach\u0000In carrying out this review, a search was conducted accessing three search engines: Emerald insight, JSTOR and ScienceDirect encompassing journals which have published family business and management accounting research. Accordingly, 50 papers spanning 28 journals were identified as relevant and selected for review.\u0000\u0000\u0000Findings\u0000The review suggests that amid heightened research interest, while literature on management accounting in the realm of family firms has accelerated across time, how peculiarities of family businesses get articulated in the management accounting practices they deploy deserve further study. It also became evident that currently little is known on the use of various traditional and contemporary control practices, sustainability accounting and infusion of new management accounting ideas as well as the use of informal controls, which are very real to family businesses.\u0000\u0000\u0000Research limitations/implications\u0000This paper contributes to the on-going knowledge debates on management accounting in family businesses and provides directions to potential researchers by illuminating the status quo of research and issues of significance which so far has been neglected.\u0000\u0000\u0000Practical implications\u0000This review, being placed at the nexus of management accounting and family businesses, offers lessons and insights to family business owners, managers and policymakers for the smooth functioning of businesses using management accounting insights.\u0000\u0000\u0000Originality/value\u0000Although a vast majority of family business studies in management accounting and controls have been published from 2013 onward, existing reviews capture publications up to 2012. Building upon, yet moving beyond reviews to date, and encompassing latest publications, this paper advances our understanding on the state of management accounting research in the field of family business.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"21 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76158323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Risk-based management control resistance in a context of institutional complexity: evidence from an emerging economy","authors":"A. Metwally, A. Diab","doi":"10.1108/JAOC-04-2020-0039","DOIUrl":"https://doi.org/10.1108/JAOC-04-2020-0039","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity.\u0000\u0000\u0000Design/methodology/approach\u0000This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents.\u0000\u0000\u0000Findings\u0000We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment.\u0000\u0000\u0000Originality/value\u0000This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"57 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83134437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of external auditor–cloud specialist engagement on cloud auditing challenges","authors":"A. Taha, Waheed M. Ramo, Haetham H. Kasem Alkhaffaf","doi":"10.1108/JAOC-08-2020-0111","DOIUrl":"https://doi.org/10.1108/JAOC-08-2020-0111","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies.\u0000\u0000\u0000Design/methodology/approach\u0000A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model.\u0000\u0000\u0000Findings\u0000The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards.\u0000\u0000\u0000Practical implications\u0000The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance.\u0000\u0000\u0000Originality/value\u0000This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"18 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88016036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Persistent but adaptable – the path dependent development of German cost accounting","authors":"Juergen Weber, Leona Wiegmann","doi":"10.1108/JAOC-12-2019-0124","DOIUrl":"https://doi.org/10.1108/JAOC-12-2019-0124","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory.\u0000\u0000\u0000Design/methodology/approach\u0000The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies.\u0000\u0000\u0000Findings\u0000This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems.\u0000\u0000\u0000Originality/value\u0000By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"29 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85445018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}