Qualitative Research in Accounting and Management最新文献

{"title":"ANALYSIS OF FACTORS THAT AFFECT THE SUCCESS OF WOMEN'S MSME BUSINESSES IN SURABAYA","authors":"Ani Suhartatik, P. Nagel","doi":"10.33508/rima.v5i1.3727","DOIUrl":"https://doi.org/10.33508/rima.v5i1.3727","url":null,"abstract":"This study aims to test and analyze the factors that account for the success of women MSME efforts in Surabaya This type of research used is causal research. The sample from this study numbered 84 people using purposive sampling techniques. The data analysis technique used is a multiple regression analysis technique with the SPSS 16.0 program. The results of hypothesis testing showed that the entrepreneurial spirit had no significant positive effect on business success, motivation had a significant positive effect on business success, entrepreneurial competence had a significant positive effect on business success, creativity had a significant positive effect on the success of women's MSME businesses in Surabaya. The implications in this study are that motivation, entrepreneurial competence and creativity have an important role in the success of women’s MSME businesses in Surabaya. Female MSME owners in Surabaya need to increase the spirit of entrepreneurship, increase knowledge and skills to manage the business, be creative about the products offered and creative marketing system because this is able to increase business success.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88805760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"GOVERNMENT EFFORTS TO IMPROVE ECONOMIC INEQUALITY IN THE FRAMEWORK OF INDONESIA'S ECONOMIC EQUITY","authors":"Meiryani Meiryani, D. Setiawan","doi":"10.33508/rima.v5i1.3762","DOIUrl":"https://doi.org/10.33508/rima.v5i1.3762","url":null,"abstract":"The purposes of this paper are to find out the phenomena that prove that the Indonesian economy is uneven, to find out the government's efforts in improving the distribution of the Indonesian economy, to find out the ways that the government is doing to improve the distribution of the Indonesian economy, and to find out the results of the government's efforts to improve economic equity in Indonesia. The data is collected and analyzed from the Badan Pusat Statistics's website and journals to develop theoretical foundations for the problem. The result of this paper indicates that the Economic Equity Policy does not always produce results, the government and all Indonesian people must be able to justify or reduce this inequality in various ways. Of course, this process is neither instant nor easy because this inequality is not a problem that can be done alone and will take a long time.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88248636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF JOB INSECURITY ON PERFORMANCE THROUGH JOB STRESS AS INTERVENING VARIABLE FOR RETAIL STORE EMPLOYEES IN SURABAYA","authors":"Fransisca Natalia, Tuty Lindawati, DominicusWahyu Pradana","doi":"10.33508/rima.v5i1.3718","DOIUrl":"https://doi.org/10.33508/rima.v5i1.3718","url":null,"abstract":"This study aims to analyze and test the influence of job insecurity with job stress as mediation to performance in employees of convenience stores (retail) in Surabaya. The sample was 105 respondents. The data collection tool used is a questionnaire with a copying method using convenience sampling. Hypothesis analysis and testing techniques using PLS-based SEM (Structural Equation Modeling) (Partial Least Square) are processed using the SmartPLS 3.0 program. This study showed that job insecurity has a negative and significant effect on job stress, job stress has a positive and significant effect on performance, job insecurity has no effect on performance, and job insecurity has an indirect effect negatively and significantly on performance","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74597578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE","authors":"Natasia Alinsari, Arthik Davianti","doi":"10.33508/rima.v5i1.3845","DOIUrl":"https://doi.org/10.33508/rima.v5i1.3845","url":null,"abstract":"One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements. BUMN, as a business unit owned by the Government of Indonesia, has a unique role as an agent of development based on the concept of sustainable development. For a corporation in the mining industry, the task is particularly difficult. The integration of a state-owned company's idea of sustainable development, including actions stated in the disclosures, is investigated in this study. Observational data in this study are narrative disclosures presented in the Company's sustainability report from 2007 to 2018. This study applies qualitative content analysis techniques. The results presented are the initial results of the analysis conducted. The results revealed that as a state-owned company, the Company exhibited the concept of sustainable development as a basis for presenting sustainability reports that showed economic performance, social responsibility, and the environment. Disclosure of environmental and social performance has a larger portion than economic performance. Observation companies prioritize environmental preservation and social aspects, including human rights, labor, product responsibility, and society in carrying out corporate activities.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78439479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"HAY METHOD IMPLEMENTATION FOR JOB EVALUATION IN COMPANY AT SIDOARJO","authors":"K. Kelvin, Pram Eliyah Yuliana, S. Rahayu","doi":"10.33508/rima.v5i1.3729","DOIUrl":"https://doi.org/10.33508/rima.v5i1.3729","url":null,"abstract":"Job evaluation is very important for the employee being assessed and the company. Job evaluation is a method to determine whether the employee has been in the appropriate position and salary. The Hay method is one method that can be used to evaluate current positions. Hay's method has been standardized and tested in various parts of the world. The Hay method requires information about the job structure, job description, and job specifications, which is then given a point to evaluate the position. The Hay method is applied to a company in the Sidoarjo-East Java, Indonesia, to determine what wages are appropriate for workers with the workload they receive while working in this company. The research was conducted at four levels: manager, head of the department, supervisor, and operator (37 positions). Based on data processing using the Hay method, the position that obtained the highest points was the plant manager position of 752 points with a salary range of Rp. 39,000,000 - Rp. 41,000,000, and the lowest points were cleaning raw material warehouses, machines, and silos with salary ranges. Rp. 3,000,000 – Rp. 5,000,000. The greater the responsibility and workload, the greater the points and salary earned.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75339432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The politics of profit production","authors":"Thomas Carrington, Gunilla Eklöv Alander","doi":"10.1108/qram-08-2020-0141","DOIUrl":"https://doi.org/10.1108/qram-08-2020-0141","url":null,"abstract":"\u0000Purpose\u0000This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value frames that apply in different situations during this process and how the actors can benefit from the ensuing friction.\u0000\u0000\u0000Design/methodology/approach\u0000The tensions found in the profit production process are theorized in terms of dissonance (Stark, 2009), emphasizing how multiple voices, drawing on different value frames, contribute to the search for a profit number. The authors study this by means of a case study of a large listed company in the construction industry, where, because of how judgment pervades the profit production process, the search for profit is particularly exposed.\u0000\u0000\u0000Findings\u0000The authors find three important value frames – caution, control and compliance – which managers, accountants and auditors draw on in the profit production process, depending on the situation they find themselves in. With this finding, the authors contribute to the previous research on financial reporting and management work and the production of profits by demonstrating how the relationships between the involved actors – primarily the auditor–client relationship – can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how the dissonance created in these situations can produce generative and productive friction.\u0000\u0000\u0000Originality/value\u0000Previous research has mostly focused on profit measurement, taking the existence of a “true” profit number for granted. The auditor–client negotiation literature typically suggests that actors endeavor to solve situations in a zero-sum game where different value frames are present. This paper, drawing on an incipient theoretical approach to accounting research which emphasizes multivocality and perspective, contributes to the nascent research on financial accounting and management work in general and the profit production process in particular. With empirical illustrations of the dissonance found in this process, this paper suggests that tensions resulting from dissonance (Stark, 2009) may be a resource in situations like the profit production process.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87666585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The audit society: opening up a meaningful epistemological agenda","authors":"Y. Gendron","doi":"10.1108/qram-09-2021-0173","DOIUrl":"https://doi.org/10.1108/qram-09-2021-0173","url":null,"abstract":"\u0000Purpose\u0000This paper aims to bring to the fore some conditions of possibility surrounding the audit society thesis that might have contributed to construct a sense of distinctiveness around it, thereby facilitating its spread and travel in the accounting research community (and beyond) as a meaningful epistemological agenda.\u0000\u0000\u0000Design/methodology/approach\u0000My argument is that the aura of distinctiveness surrounding the audit society thesis as a noteworthy epistemological agenda relates to outsider influences, concept plasticity, and in-depth persuasiveness. I discuss these three features of distinctiveness through excerpts from the book and my own interpretations, the whole analytic process being circumscribed by a disciplined imagination exercise (Weick, 1989).\u0000\u0000\u0000Findings\u0000While the webs of unpredictability surrounding social life necessarily influenced the travel of the audit society thesis in academia, it seems to me that the thesis’ journey may have been helped by the author’s outsider status, the malleability of the thesis’ key concepts, and the medium (as a book) through which the thesis was articulated (which provided a persuasive platform to underline and demonstrate the depth of the argument).\u0000\u0000\u0000Originality/value\u0000In an age where journal rankings abound, the audit society thesis constitutes a telling demonstration that one can have a meaningful impact in setting an epistemological agenda and consolidate her/his scholarly reputation through the publication of a scholarly book.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85364703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Management control systems and the strategic management of innovation","authors":"Sharlene Biswas, C. Akroyd","doi":"10.1108/qram-04-2021-0083","DOIUrl":"https://doi.org/10.1108/qram-04-2021-0083","url":null,"abstract":"\u0000Purpose\u0000This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the strategic change process.\u0000\u0000\u0000Design/methodology/approach\u0000A case study was carried out at an innovative company as they undertook a strategic change from closed innovation to open innovation. Simons’ levers of control was used to frame the ways in which MCS were designed and used by managers and the effect MCS have on the innovation activities of organization members.\u0000\u0000\u0000Findings\u0000The findings indicate that while managers designed and used MCS to support a drive toward open innovation, organization members did not change their innovation activities. Instead, the findings show that new MCS enabled improvements to their closed innovation strategy. This led to a decrease in the time taken to develop new products, which resulted in increased customer satisfaction, which contributed to the achievement of organizational goals.\u0000\u0000\u0000Originality/value\u0000By focusing on the relationship between MCS and innovation activities in the strategic change process, the paper sheds new light on the ability of MCS to change the innovation activities of organization members. Even though the innovation activities at our case company did not change the interactions between the MCS enabled organizational goals to be achieved as they provided the necessary information infrastructure and motivated goal congruence.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86269228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do we still need financial intermediation? The case of decentralized finance – DeFi","authors":"Laura Grassi, Davide Lanfranchi, Alessandro Faes, F. Renga","doi":"10.1108/qram-03-2021-0051","DOIUrl":"https://doi.org/10.1108/qram-03-2021-0051","url":null,"abstract":"\u0000Purpose\u0000Decentralized finance (DeFi), enabled by blockchain, could bring about a new financial system, where peers will interact directly, with little or no place for traditional intermediation. However, some crucial tasks cannot be left solely to an algorithm and, consequently, most DeFi applications still require human decisions. The aim of this research is to assess the role of intermediation in the light of DeFi, analysing how humans and algorithms will interact.\u0000\u0000\u0000Design/methodology/approach\u0000The authors based their work on a twofold qualitative methodology, first analysing publicly available secondary data, particularly from white papers and DeFi Pulse (a website providing data on DeFi solutions) and then running two focus group discussions.\u0000\u0000\u0000Findings\u0000DeFi does not eliminate financial intermediation, but enables it to be performed in new ways, where decentralization means that no single entity can hold too much power or monopoly. DeFi has, however, inherited risks from the underlying technologies that unintentionally facilitate illegal behaviour and can hamper the authorities’ supervision. The complex duality algorithm- vs human-based actions will not be solved indisputably in favour of the former, as DeFi solutions can range from requiring algorithms to play a dominant role, to enabling greater human interaction by actively involving more people.\u0000\u0000\u0000Originality/value\u0000This research contributes to the emerging debate between algorithm- and human-based intermediation, especially in relation to the standing literature on financial intermediation, where considerations made in the light of the newest theories on blockchain and DeFi are still scarce.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87519261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Concept maps and visualisation as a means of triangulation in management accounting and control research","authors":"A. Bruesch, Martin Quinn","doi":"10.1108/qram-10-2021-0179","DOIUrl":"https://doi.org/10.1108/qram-10-2021-0179","url":null,"abstract":"\u0000Purpose\u0000Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.\u0000\u0000\u0000Design/methodology/approach\u0000Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.\u0000\u0000\u0000Findings\u0000The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.\u0000\u0000\u0000Practical implications\u0000In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.\u0000\u0000\u0000Originality/value\u0000Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78403900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}