Journal of Accounting and Organizational Change最新文献

{"title":"Knowing new managerial directions: the role of AIS","authors":"C. Rizza, Daniela Ruggeri","doi":"10.1108/JAOC-12-2018-0124","DOIUrl":"https://doi.org/10.1108/JAOC-12-2018-0124","url":null,"abstract":"\u0000Purpose\u0000This paper aims to better understand how an accounting information system (AIS), working as a multidimensional knowledge object, engages users in a new round of knowledge development which allows them to explore new managerial directions. Drawing on the concept of the knowledge object and the knowing in practice perspective, this study considers the relationships between subjects and objects in the explication of accounting practice, underlining how AIS could become a knowledge object that can assume a variety of forms, starting from such contradictions emerging from practice.\u0000\u0000\u0000Design/methodology/approach\u0000Theoretical argumentations are applied to a case study at a global logistics provider in the South of Italy, which manages the supply chain from origin to destination, offering a multitude of services in the transport and distribution sector.\u0000\u0000\u0000Findings\u0000The case study shows that the process of knowledge accumulation promotes the mutation of AIS into a knowledge object that, in its variety of forms, allows managers to explore new managerial directions such as the reorganization of warehouse activities.\u0000\u0000\u0000Originality/value\u0000The paper seeks to enrich the interpretation of AIS as a multidimensional knowledge object becoming a catalyst of new managerial directions through knowing. That helps to understand the role of accounting tools as a social practice supporting decision-making and how accounting systems’ openness and questioning nature makes them objects of enquiry able to support the identification of new managerial directions and lead the AIS to continually explode and mutate into something else.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"5 1","pages":"282-306"},"PeriodicalIF":1.9,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78696685","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":"The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior","authors":"M. Matsuo, T. Matsuo, K. Arai","doi":"10.1108/JAOC-06-2020-0079","DOIUrl":"https://doi.org/10.1108/JAOC-06-2020-0079","url":null,"abstract":"\u0000Purpose\u0000Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level.\u0000\u0000\u0000Design/methodology/approach\u0000A longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital.\u0000\u0000\u0000Findings\u0000The multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior.\u0000\u0000\u0000Research limitations/implications\u0000As the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings.\u0000\u0000\u0000Practical implications\u0000Organizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees.\u0000\u0000\u0000Originality/value\u0000The present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"1 1","pages":"263-281"},"PeriodicalIF":1.9,"publicationDate":"2021-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90121763","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":"Organisational processes and COVID-19 pandemic: implications for job design","authors":"M. Alam","doi":"10.1108/jaoc-08-2020-0121","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0121","url":null,"abstract":"Purpose: This is a reflective essay on how lockdowns during COVID-19 pandemic have exposed internal organisational processes and work practices Design/methodology/approach: The essay is based on the author's reflections on organisational work practices during the coronavirus mandatory social distancing period Findings: This reflective essay shows how COVID-19 pandemic challenges the existing organisational systems and processes It produces thoughtful considerations of different options for managing organisational activities in the post-COVID-19 period Research limitations/implications: The reflective essay underscores various issues relating to organisational job design and work practices and the impact on future management accounting research Originality/value: This essay provides personal insight into how the recent pandemic influences organizational work practices © 2020, Emerald Publishing Limited","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"66 1","pages":"599-606"},"PeriodicalIF":1.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83828188","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":"Responding to funding scarcity: governance challenges in Swedish and South African development partnerships","authors":"Jayne Jönsson, T. Huzzard","doi":"10.1108/jaoc-09-2020-0135","DOIUrl":"https://doi.org/10.1108/jaoc-09-2020-0135","url":null,"abstract":"\u0000Purpose\u0000In the context of the general funding scarcity in the nonprofit sector, this paper aims to inquire into the governance challenges facing nonprofit aid organizations in a donor–recipient partner relationship. In particular, the authors focus on the challenges of commercial diversification as the espoused alternative to aid-funding.\u0000\u0000\u0000Design/methodology/approach\u0000A qualitative design was deployed to collect and analyze data collected from interviews conducted in three case organizations in an aid development partnership.\u0000\u0000\u0000Findings\u0000The various responses at the organizational level are presented as well as analyses of the inter-organizational aspects. All organizations have responded strategically to reductions in funding from state/government and other aid sources by attempting to diversify commercially yet at the same time maintain dependency on aid-funding. This entailed tensions between the logics of the market and mission. These tensions are manifest not only within the organizations but also in the relations between them.\u0000\u0000\u0000Originality/value\u0000Analyses of the twin-track strategies have highlighted that maintaining aid dependency and resource diversification have different and conflicting relational prerequisites and require diverse and conflicting internal capabilities. The paper develops a conceptual framework for capturing the governance challenges of this strategic dilemma and concludes that the choices of pursuing continued aid-funding and seeking new commercial opportunities are invariably mutually exclusive.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"20 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75830052","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":"COVID-19 and performance: beyond a social construction","authors":"K. Mai","doi":"10.1108/jaoc-08-2020-0118","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0118","url":null,"abstract":"Purpose: The purpose of this essay is to reflect on my personal experience on my teaching performance during the COVID-19 pandemic and to share my investigation into the nature of performance phenomenon Design/methodology/approach: I reflected on my personal experience and thoughts about the phenomenon of performance Findings: My reflection points to an understanding that performance is a social-natural phenomenon, which can only be enabled and directed but cannot be controlled Originality/value: I shared some implications for understanding the nature of performance and performance management from an integrated worldview of physics, biology, psychology and neuroscience © 2020, Emerald Publishing Limited","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"70 1","pages":"663-668"},"PeriodicalIF":1.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79569199","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":"Reflections on public financial management in the Covid-19 pandemic","authors":"Ian Ball","doi":"10.1108/jaoc-10-2020-0160","DOIUrl":"https://doi.org/10.1108/jaoc-10-2020-0160","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to reflect on competence in the management of government, with a focus on the management of public finances. I also reflect on the role public financial management (PFM) can play in addressing the impact of the coronavirus (COVID-19) pandemic.\u0000\u0000\u0000Design/methodology/approach\u0000The approach in this paper is to document my thoughts and opinions on PFM in the context of the COVID-19 pandemic.\u0000\u0000\u0000Findings\u0000Competent bureaucrats and sound finances are the key drivers of an effective PFM system that enables and encourages decisions leading to high standards of financial performance and position.\u0000\u0000\u0000Practical implications\u0000Although this is purely a personal reflection on the issue covered, it may encourage other academics and practitioners to explore the idea further in various settings across the globe.\u0000\u0000\u0000Originality/value\u0000Having devoted my academic and professional career to the field of PFM, this personal, reflective essay considers the role of PFM systems in generating information that leads to better decisions, better financial performance and position and ultimately a greater ability to absorb shocks such as the COVID-19 pandemic.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"62 3 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78274322","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":"Funding sources and performance management systems: an empirical study","authors":"M. Alam, M. Paull, Anna Peachey, D. Holloway, J. Griffiths","doi":"10.1108/jaoc-04-2019-0044","DOIUrl":"https://doi.org/10.1108/jaoc-04-2019-0044","url":null,"abstract":"Purpose \u0000 \u0000The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems. \u0000 \u0000Design/methodology/approach \u0000 \u0000It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources. \u0000 \u0000Findings \u0000 \u0000The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations. \u0000 \u0000Research limitations/implications \u0000 \u0000This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding. \u0000 \u0000Originality/value \u0000 \u0000This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"26 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81679226","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":"Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting","authors":"S. Schaltegger","doi":"10.1108/jaoc-08-2020-0117","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0117","url":null,"abstract":"PurposeThe purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting Design/methodology/approachReview of scientific literature on epidemics;conceptualization FindingsThree key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting Research limitations/implicationsAccounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics Social implicationsTo reduce the likelihood of future pandemics the paths of epidemics development need to be broken Originality/valueConceptual systematization of key sources of epidemics and pandemics;concluding management, accounting and reporting consequences","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"16 1","pages":"613-619"},"PeriodicalIF":1.9,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80097182","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":"Alleviating social and economic inequality? The role of social enterprises in Thailand","authors":"Varaporn Pothipala, Prae Keerasuntonpong, C. Cordery","doi":"10.1108/JAOC-09-2020-0127","DOIUrl":"https://doi.org/10.1108/JAOC-09-2020-0127","url":null,"abstract":"\u0000Purpose\u0000Thailand is a developing economy underpinned by high levels of wealth inequality and an ingrained patronage culture. This research aims to examine how social enterprises (SEs) have been encouraged in Thailand in recent years as “micro-level challenges” to capitalism and their potential impact in addressing inequality.\u0000\u0000\u0000Design/methodology/approach\u0000Through analysing policy documents and consultations, this paper traces the development of Thai policies intended to encourage SEs’ development. Additionally, the paper uses case study interviews and documents to demonstrate how SEs tackle inequality. From these, a framework is developed, outlining SEs’ roles and interventions to reduce inequality.\u0000\u0000\u0000Findings\u0000Thailand’s new policy is in contrast to those countries where SEs face policy neglect. Nevertheless, government has been slow to embed processes to encourage new SEs. Despite SEs’ “challenge” to capitalism, listed companies are increasingly providing in-kind and financial support. The case study data shows SEs reduce inequality as they work with rural citizens to increase their employment and incomes. This work may also contribute to diminishing rural citizens’ dependency on political patronage.\u0000\u0000\u0000Research limitations/implications\u0000While SEs can address inequality gaps, the research includes only existing SEs on specific lists. Nevertheless, the Thai experience will be useful to other developing countries, especially those beset by political patronage.\u0000\u0000\u0000Originality/value\u0000The research shows legislation is insufficient to support SE growth and inequality reduction. The framework highlights the need for both government policy attention and interventions from donors and companies to support SEs’ efforts.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"8 1","pages":"50-70"},"PeriodicalIF":1.9,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91072421","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":"The internationalisation of management accounting research in the German-speaking countries – a longitudinal study","authors":"Christoph Endenich, Andreas Hoffjan, Anne Krutoff, Rouven Trapp","doi":"10.1108/jaoc-12-2019-0126","DOIUrl":"https://doi.org/10.1108/jaoc-12-2019-0126","url":null,"abstract":"\u0000Purpose\u0000This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.\u0000\u0000\u0000Design/methodology/approach\u0000This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.\u0000\u0000\u0000Findings\u0000The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.\u0000\u0000\u0000Research limitations/implications\u0000The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.\u0000\u0000\u0000Originality/value\u0000This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"43 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78280963","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}