Qualitative Research in Accounting and Management最新文献

{"title":"When spaces collide: exploring the dual responsibilities of operations managers","authors":"Amanda Curry, Anders Hersinger","doi":"10.1108/QRAM-02-2019-0031","DOIUrl":"https://doi.org/10.1108/QRAM-02-2019-0031","url":null,"abstract":"Purpose - The purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by operations managers in a variety of situations within the context of iron ore mining. The authors address a dual question: How do accounting space and production space relate to each other? And what does it mean for operations managers to reside in both those spaces at once? Design/methodology/approach - The paper is based on field studies at a mining company involving operations managers who experience tensions between accounting and production responsibilities and must prioritize between different courses of action to create value. Findings - In contrast to the view that management accounting poses a problem for operations managers in production environments, the authors show how especially discursive tensions foster reflection and choice. Operations managers prioritize their actions in accordance with management accounting or operations based on how they experience and reflect upon the tensions they encounter, dominating artifacts and their experienced relation to space. Operations managers are not tied to specific spaces, but they prioritize their responsibility to management accounting or operations depending on the space to which they feel a sense of belongingness. Originality/value - Drawing upon a conceptualization of tensions between management accounting and operations as a spatial phenomenon, it is possible to understand the dilemmas experienced by operations managers in a dynamic and relational way. The authors propose that viewing tensions between management accounting and production as spatial phenomena enables a novel understanding of how such tensions can create reflexivity in responsibility with operations managers.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87839488","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":"University budgeting: internal versus external transparency","authors":"Maria C. Conesa Carril, N. G. Aguilar, Manuel Larrán Jorge","doi":"10.1108/QRAM-10-2019-0108","DOIUrl":"https://doi.org/10.1108/QRAM-10-2019-0108","url":null,"abstract":"Purpose - The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making. Design/methodology/approach - A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution. Findings - While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance. Research limitations/implications - The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions. Practical implications - Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented. Originality/value - This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78447575","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":"Improvised routines driving best practices: investing in disobedience","authors":"J. Gerard","doi":"10.1108/qram-07-2018-0048","DOIUrl":"https://doi.org/10.1108/qram-07-2018-0048","url":null,"abstract":"Purpose - The purpose of this paper is to examine different processes four organizations use to achieve best practices. There is an apparent contradiction between projects designed to create innovation and rigid rule following used for productivity. While both contribute to best practices this study describes a third source. Employees disobeyed rules and, in some cases, the results became best practices. This study identifies three management responses to deviant employee behaviors. Design/methodology/approach - This study uses a multi-case field study design built upon organizational theory in the area of work structures. It uses qualitative methods based on grounded theory. Interviews, observations and archival data were used to triangulate findings. Four firms were selected to participate. One global and one regional accounting firm were compared and contrasted with one global and one regional manufacturing firm. Findings - The paper provides insights about how change occurs not only from intentional innovation but also from disobeying rigid rules designed to enhance productivity. It also highlights three specific management responses to deviant behavior and the conditions under which each is selected. Research limitations/implications - Because of the chosen research approach, this research may not be easily generalized. Therefore, researchers are encouraged to further test the proposed conclusions. The paper expands organizational routine theory to examine how improvisation may change the structure of a formal work process. Practical implications - The paper includes management implications. It suggests that rigid conformance to rules may inhibit a possible source of best practice innovation and gives management potential reasons to rethink imposed constraints. Social implications - Relationships of supervisory action to employee performance and productivity become more important when innovation and efficiency are sought in an organization. These relationships should be examined with a specific outcome in mind. There may be a choice between control and discovery that will require further consideration by management. Originality/value - Many studies look at processes, procedures and organizational routines, most assuming that what is designed is implemented. Others consider deviant behavior usually in a negative light. This paper provides insights into non-conforming actions by employees and the positive unexpected results that can occur, taking into consideration the studies that took this approach to innovation.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76364115","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":"Managers’ incentives and disincentives to engage with integrated reporting or why managers might not adopt integrated reporting: an exploratory study in a nascent setting","authors":"Jannik Gerwanski","doi":"10.1108/qram-01-2019-0025","DOIUrl":"https://doi.org/10.1108/qram-01-2019-0025","url":null,"abstract":"Purpose - Despite its envisaged benefits, integrated reporting (IR) has yet to achieve its “breakthrough”, especially among small- and medium-sized enterprises (SMEs). This study aims to discern SME leaders’ attitudes toward IR, and thereby to reveal managerial perceptions of both the potential benefits and the challenges that actually prevent them from embarking on IR. Design/methodology/approach - This explorative study is grounded on semi-structured interviews with 16 managers of large German SMEs, which yet do not apply IR but are potential candidates to implement it in the future. The engagement with non-preparers is expected to paint a more representative picture of actual reasons for IR (dis-)engagement compared to prior studies that address the few firms that have adopted IR and overcome its challenges. Applying Brown and Fraser’s (2006) conceptual landscape, results are presented analogous to a business case-, stakeholder accountability- and critical theory dimension. Findings - Contrary to prior studies, which identified stakeholder accountability endeavors as kindling SME managers’ interest in voluntary reporting initiatives, managers regard IR primarily as a business case, serving to achieve legitimacy, improve corporate image, reach out to professional investors and assist in employee recruitment. However, they refrained from actually adopting the novel reporting medium, which suggests that decision-makers might not believe the business case to be as unproblematic as claimed by the proponents of IR. This was traced back to three major impediments that currently inhibit SMEs from reporting in an integrated way, namely, a perceived lack of interest by the relevant publics, infeasibility of the IR concept to meet user needs and preparation costs. These drawbacks resemble those of earlier voluntary reporting experiments, calling into question the “revolutionary” character of IR. The study critically concludes that the future development of IR depends on addressing these barriers. Originality/value - To the best of the author’s knowledge, this is the first explorative study to deliberately engage with IR non-preparers to draw conclusions on impediments to IR. The identification of relevant incentives and disincentives for IR among SME managers at first hand not only adds to the small extant IR research body and provides valuable insights for research, practice and standard setting but also contributes to the contemporary debate about dominant legitimacy-based explanations in the broader domain of social and environmental accounting and reporting.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81891576","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":"Calculative regimes in the making: implementation and consequences in the context of Austrian public universities","authors":"Michael Habersam, Martin Piber, M. Skoog","doi":"10.1108/qram-01-2019-0021","DOIUrl":"https://doi.org/10.1108/qram-01-2019-0021","url":null,"abstract":"\u0000Purpose\u0000This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.\u0000\u0000\u0000Design/methodology/approach\u0000The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.\u0000\u0000\u0000Findings\u0000Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.\u0000\u0000\u0000Research limitations/implications\u0000Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.\u0000\u0000\u0000Practical implications\u0000When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.\u0000\u0000\u0000Originality/value\u0000This is a unique longitudinal case study of the Austrian HES and its public universities in transition.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87233736","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":"Public budgetary roles in Iran: perceptions and consequences","authors":"Farzaneh Jalali Aliabadi, Graham Gal, Bita Mashyekhi","doi":"10.1201/9780367822965-15","DOIUrl":"https://doi.org/10.1201/9780367822965-15","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the public budgeting process in the higher education and research sectors of Iran. It focuses on the actors’ budgetary roles and uses their perspectives to identify deficiencies in the budgeting process that cause delays in the transition to a performance-based system.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses an interpretive research paradigm. It applies the grounded theory methodology to analyze the interviews conducted with those responsible for budgeting at Iranian public universities and research institutes (PURI). The results are interpreted using Wildavsky’s (1964) budgetary roles paradigm.\u0000\u0000\u0000Findings\u0000Using Wildavsky’s (1964) paradigm, “spenders” and “guardians” are identified and their perceptions about the public budgeting process are described. The results suggest a decoupling between the actors’ perceptions based on their budgetary roles. Spenders consider budgeting as a negotiation-based process, while guardians’ decisions are largely based on “outputs” and “information.” This study demonstrates that the disagreement over the perceived budget process was due to different budgetary roles. This disagreement leads to delays in the transformation of the budget process in Iranian PURI.\u0000\u0000\u0000Research limitations/implications\u0000While efforts are made to obtain a sample of individuals with different roles and responsibilities, the selection is limited by subjects’ willingness and availability. Therefore, sample size and diversity are potential limitations of this study.\u0000\u0000\u0000Practical implications\u0000When organizations attempt to transition to performance-based budgeting (PBB), it is critical to understand the current budgeting process to identify potential impediments. Understanding these impediments allows for alternate approaches to be considered. This is particularly important for universities that are mostly funded by the government (such as those in Iran). The results of this study show that the contradictory perceptions among budget actors have a significant impact on budgeting transition and require attention to understand budgeting decisions.\u0000\u0000\u0000Originality/value\u0000This study contributes to the budgeting literature in three ways. First, it examines the impact of endogenized shared values among budget participants on the budgeting transition process. Second, by focusing on budgetary roles, it contributes to the literature by examining disagreement on the perceived budgeting process and its implications for transforming the process into PBB. Finally, to the authors’ knowledge, this is the first study to examine the public budgeting process in a developing country – Iran.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84896590","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":"Top managers’ formal and informal control practices in product innovation processes","authors":"Wen Pan Fagerlin, Eva Lövstål","doi":"10.1108/qram-02-2019-0042","DOIUrl":"https://doi.org/10.1108/qram-02-2019-0042","url":null,"abstract":"Purpose - This study aims to understand the formal and informal practices of top managers as they seek to control product innovation processes and how the style of control used differs during development stages and gates. Design/methodology/approach - A qualitative in-depth case study was conducted at a multinational corporation (pseudonym: MEC). The authors examined 12 product innovation projects and carried out semi-structured interviews to understand the experiences, perceptions and challenges of the people involved in product development projects with a focus on the interactions between top managers and the project teams. Findings - The authors found that MEC uses formal control mechanisms such as a stage-gate model and a project management and reporting system to keep track of the progress of innovation projects. In addition, top managers use informal controls through involvement in innovation activities and interaction with the team members during the stages and gates of the development process. To carry out their control practices top managers use four distinct styles of control as follows: participative, facilitative, empowering and authoritative. Practical implications - Suggestions are provided for managers on how formal and informal management control tools can be used in innovation processes. The authors show how top managers can broaden their range of interventions by involving themselves in product innovation projects in different ways. Originality/value - This paper shows how the combination of formal and informal controls can generate a more holistic view of management control in innovation. It also adds to previous conceptualizations of control use by suggesting four distinct styles, which top managers can use to involve themselves in product innovation processes.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77814211","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":"Performance in neo-liberal doctorates: the making of academics","authors":"Cynthia Courtois, M. Plante, Pierre-Luc Lajoie","doi":"10.1108/qram-11-2019-0127","DOIUrl":"https://doi.org/10.1108/qram-11-2019-0127","url":null,"abstract":"This study aims to better understand how academics-in-the-making construe doctoral performance and the impacts of this construal on their positioning in relation to doctoral performance expectations.,This study is based on 25 semi-structured interviews with PhD students from Canadian, Dutch, Scottish and Australian business schools.,Based on Decoteau’s (2016) concept of reflexive habitus, this study highlights how doctoral students’ construal is influenced by their previous experiences and by expectations from other adjacent fields in which they simultaneously gravitate. This leads them to adopt a position oscillating between resistance and compliance in relation to their understanding of doctoral performance expectations promoted in the academic field.,The concept of reflexivity, as understood by Decoteau (2016), is found to be pivotal when an individual integrates into a new field.,This study encourages business schools to review expectations regarding doctoral performance. These expectations should be clear, but they should also leave room for PhD students to preserve their academic aspirations.,It is beneficial to empirically clarify the influence of performance expectations in academia on the reflexivity of PhD students, as the majority of studies exploring this topic mainly leverage auto-ethnographic data.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86920912","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":"BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE","authors":"Hamzah Ahmad, Sri Ayu Saputri, M. Muslim, Darwis Lannai, Musliha Shaleh","doi":"10.33508/rima.v3i1.2745","DOIUrl":"https://doi.org/10.33508/rima.v3i1.2745","url":null,"abstract":"This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91356657","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 accountants’ role and coercive regulations: evidence from the Italian health-care sector","authors":"C. Oppi, E. Vagnoni","doi":"10.1108/qram-02-2019-0040","DOIUrl":"https://doi.org/10.1108/qram-02-2019-0040","url":null,"abstract":"This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control over organizations’ activities on management accountants’ relationship with clinician managers, who are the recipients of accounting information for decisional processes in health-care organizations. To achieve this aim, the research focuses on management accountants’ perception of their role and whether they perceive role conflict and role ambiguity.,A case study was undertaken in a public university hospital in the Emilia-Romagna region, Italy; 9 management accountants and 11 clinician managers were interviewed and secondary data analyzed.,Management accountants show low capabilities to support clinician managers’ decisional processes. Following the enactment of regulations, management accountants perform their role with a primary focus on functional responsibility. The focus on the provision of information to address regulations influenced management accountants’ capability to act as business partners in the organization. Because of the conflicting information needs from regulations and clinician managers, management accountants experience role conflict and ambiguity.,The paper has implications for policymakers, underlining the consequences of strict regulations on management accountants’ role. It also emphasizes the importance of revising accounting techniques to satisfy both regional requirements and clinician managers’ needs for decision-making.,The article contributes to knowledge related to the role of management accountants in health care. It explores, in particular, the consequences of coercive regulations in health-care organizations, adding knowledge to a field that remains quite unexplored.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86068189","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}