Management Accounting Research最新文献

{"title":"Announcement: David Solomons Prize Supported by CIMA","authors":"Wim A. Van der Stede (Editor-in-Chief)","doi":"10.1016/j.mar.2025.100928","DOIUrl":"10.1016/j.mar.2025.100928","url":null,"abstract":"","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100928"},"PeriodicalIF":4.2,"publicationDate":"2025-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143579335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How the realized measure of a worker’s performance affects their perception of their compensation","authors":"Jeremy Douthit ,&nbsp;Michael Majerczyk ,&nbsp;Bei Shi ,&nbsp;Tyler Thomas","doi":"10.1016/j.mar.2025.100927","DOIUrl":"10.1016/j.mar.2025.100927","url":null,"abstract":"<div><div>Workers often struggle to fully appreciate the quality of their performance. Rather, workers use the measure of their performance that is realized from their firm’s measurement system, which is typically imperfect, as a guide to do so. This study examines how workers’ perceptions about their compensation depend on the realized measure of their performance. Our experimental results suggest that before performing a task, workers display a fairness sentiment whereby they expect compensation to decrease as the measure of performance suggests worse performance. However, once the measure of their performance is realized, workers’ fairness sentiments weaken, and they request higher-than-expected compensation, with this deviation increasing as the realized measure worsens. Thus, a realized measure of performance distorts workers’ perceptions about their compensation and their fairness sentiments. This suggests that the benefits of perceived “fair” worker compensation are less likely to occur once workers have realized measures of performance.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100927"},"PeriodicalIF":4.2,"publicationDate":"2025-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143437732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Decoding effort: Toward a measure – and a new understanding – of effort intensity in accounting research","authors":"Gary Hecht ,&nbsp;Kristian Rotaru ,&nbsp;Axel K.-D. Schulz ,&nbsp;Kristy L. Towry ,&nbsp;Alan Webb","doi":"10.1016/j.mar.2025.100926","DOIUrl":"10.1016/j.mar.2025.100926","url":null,"abstract":"<div><div>This study introduces pupillometry – the measurement of pupil diameter changes – as a direct approach to capturing effort intensity in management accounting research. Traditional approaches using self-reports or performance-based proxies have limited researchers’ ability to study how management control systems influence behavior through effort. Using a controlled experiment with a decoding task, we examine how piece-rate versus flat-wage compensation influences effort intensity and performance. Our findings show that pupil dilation partially mediates the relationship between incentives and performance, with this mediation strongest in early experimental rounds before weakening over time. This dynamic pattern suggests that while incentives initially influence performance through effort intensity, other mechanisms such as implicit learning emerge in later rounds. Beyond demonstrating pupillometry’s validity for measuring effort intensity, we highlight its potential applications across management accounting research streams, enabling researchers to better understand how control system elements influence behavior through effort.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100926"},"PeriodicalIF":4.2,"publicationDate":"2025-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143419838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the tensions within and among management control elements from a paradox perspective","authors":"Erik Strauss ,&nbsp;Sophie Tessier ,&nbsp;Marjo Väisänen","doi":"10.1016/j.mar.2025.100925","DOIUrl":"10.1016/j.mar.2025.100925","url":null,"abstract":"<div><div>This study examines the inner tensions within MC elements, as well as how these inner tensions influence the tensions among MC elements. To accomplish this, we draw on a qualitative case study of an international organisation, focusing on a newly acquired division and the new MC elements implanted during the integration process. By mobilising concepts from paradox theory and ideas concerning the interdependency of management control (MC) elements to analyse our data, we are able to explain that MC elements can embed various paradoxical tensions, which are interwoven, resulting in various cross-level competing or complementary effects among the MC elements. In this way, we provide a new theoretical explanation for the emergence of dynamic tensions among MC elements. Moreover, we determine that MC elements can render the opposing poles of a paradoxical tension recognisable and, therefore, manageable for actors. Thus, our results elucidate the role that MC elements can play in managing tensions within organisations.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100925"},"PeriodicalIF":4.2,"publicationDate":"2025-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143162273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrating the balanced scorecard and enterprise risk management: Exploring the dynamics between management control anchor practices and subsidiary practices","authors":"Christian Huber ,&nbsp;Kalle Kraus ,&nbsp;Anita Meidell","doi":"10.1016/j.mar.2024.100924","DOIUrl":"10.1016/j.mar.2024.100924","url":null,"abstract":"<div><div>This paper analyses the interplay between the balanced scorecard (BSC) and enterprise risk management (ERM) by employing a longitudinal case study of a large energy corporation (Global Energy). In contrast to prior research largely focusing on the ‘why’ question of BSC-ERM integration (i.e., benefits and potential pitfalls), we shift our attention to the ‘how’ question – unpacking processes underlying BSC-ERM integration over time, and the potential difficulties experienced by organisational actors during such processes. At the heart of our empirical findings was a hierarchically arranged management control infrastructure. The BSC served as the management control anchor practice (Ahrens, 2018), which was highly visible, including at the local business unit level. ERM, in comparison, assumed the role of a subsidiary practice struggling to gain visibility and traction, especially at the local level. BSC-ERM integration efforts spurred antagonistic social relationships among different actors, with our case highlighting two key additional factors – organisational structure and common mindset – that were of importance in analysing how BSC-ERM integration played out. Whilst prior work cautions that integration between ERM and other control practices may suppress alternative and potentially useful perspectives on risk, we found no such ill effects. Instead, ERM as a subsidiary control practice significantly increased its impact in Global Energy when integrated with the more established and impactful BSC anchor practice. We also extend prior literature on management control anchor practices by showing how ERM, as the subsidiary practice, did not simply execute predefined scripts determined by the anchor practice, but substantially influenced and changed the BSC anchor practice. The literature generally assumes that the anchor practice remains stable. However, in our case, input from ERM managers and the ERM practice led to significant changes in BSC performance evaluation.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100924"},"PeriodicalIF":4.2,"publicationDate":"2024-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143162246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Political control and internal governance in state-owned enterprises: Evidence from party-building reform in China","authors":"Fangjun Wang ,&nbsp;Jiyuan Li ,&nbsp;Mark Anderson ,&nbsp;Junqin Sun","doi":"10.1016/j.mar.2024.100923","DOIUrl":"10.1016/j.mar.2024.100923","url":null,"abstract":"<div><div>Previous research finds that state-owned enterprises (SOEs) that are subject to agency problems associated with political control operate less efficiently than other companies. Other research suggests that internal governance can mitigate agency problems. We combine these lines of research and examine whether the degree of cost stickiness in Chinese SOEs increases or decreases with implementation of party-building reform. Party-building reform elevates the status of the Party Decision Committee (PDC), an internal group of managers and staff representatives empowered to represent party interests. A more influential PDC may enhance political control while, at the same time, a stronger PDC may serve an internal governance role that mitigates agency-related problems. Our results provide evidence that cost stickiness is significantly lower in SOEs after implementation of party-building reform, supporting an internal governance effect as opposed to a political control effect of the PDC on management decision-making. Our evidence indicates that the reduction in cost stickiness occurs when the PDC is more independent from managers and more actively engaged in governance. Further analysis shows that the effect of PDC internal governance is more pronounced in firms where agency problems are apparently greater, traditional governance mechanisms are weaker and political influence is lower, supporting our main results.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100923"},"PeriodicalIF":4.2,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143419839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The mobilisation of self-created workplace artifacts for management accountants’ identity work","authors":"Ferdinand Kunzl","doi":"10.1016/j.mar.2024.100915","DOIUrl":"10.1016/j.mar.2024.100915","url":null,"abstract":"<div><div>This paper investigates how self-created workplace artifacts complement management accountants’ identity work towards managers. Analysing qualitative data collected in three organisations, I illustrate how self-created artifacts can support management accountants in establishing identity-compatible interactions with managers through (1) mediating interactions and (2) formalising the division of tasks. Moreover, I suggest that producing artifacts that are both occupations-generic and speaking (Cacciatori, 2012) can support management accountants in establishing such identity-compatible interactions. By introducing self-created artifacts as an additional resource for identity work, this paper nuances our knowledge of how management accountants navigate towards the achievement of (fragile) identity aspirations. Moreover, it improves our understanding of the dynamics between workplace artifacts and management accountants’ identity (work), emphasising how artifacts can play a central and active role in this regard.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100915"},"PeriodicalIF":4.2,"publicationDate":"2024-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143420338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Using emphasis frames to embed values in the interpretation of multiple performance criteria","authors":"Patricia Martyn ,&nbsp;Breda Sweeney ,&nbsp;Anne M. Lillis","doi":"10.1016/j.mar.2024.100914","DOIUrl":"10.1016/j.mar.2024.100914","url":null,"abstract":"<div><div>In addressing the well-understood challenges of goal congruence and management of multiple competing performance criteria, prior literature points to the importance of management controls that emphasise ethics and values. However, we lack insight into how potentially abstract values are mobilised and become central in influencing managers’ interpretation of performance criteria and inducing goal congruent behaviours. We propose emphasis frames as a pivotal psychological process bridging the chasm between abstract organisational values and instrumental performance criteria. Drawing on a single case study, we identify two theoretically important precursors to goal congruence: (i) creation of overarching points of reference, and (ii) connection of these points of reference to performance criteria through active emphasis framing. We augment this primary case with a literal replication (a similar firm in the same industry). We find that the two case firms have similar mission statements and similar critical areas of performance. We identify emphasis frames in both cases but they differ in nature. The main contribution of this paper is to unpack the microprocesses (rituals and cues) and psychological states (resonance) that the firms use to focus attention on critical performance areas, while at the same time drawing attention back to the important goals that underpin but are potentially under-specified in those criteria. Furthermore, we observe the operation of these mechanisms from the perspective of managers charged with competing performance demands. In so doing, we provide insight into how these mechanisms influence the deliberations of managers. Finally, the study informs practising managers on how values can be effectively mobilised to induce goal congruent behaviour by facilitating reference to underlying goals in interpreting competing performance priorities in day-to-day managerial work.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100914"},"PeriodicalIF":4.2,"publicationDate":"2024-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143429022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Controllership effectiveness and digitalization: Shedding light on the importance of business analytics capabilities and the business partner role","authors":"Xenia Boerner ,&nbsp;Martin Wiener ,&nbsp;Thomas W. Guenther","doi":"10.1016/j.mar.2024.100904","DOIUrl":"10.1016/j.mar.2024.100904","url":null,"abstract":"<div><div>Digital technologies and related capabilities, such as business analytics capabilities (BAC), are transforming firms and management control (MC). While the development of BAC and its underlying dimensions is currently a top priority for many MC departments, it remains unclear from the existing literature how they can benefit from these capabilities in terms of controllership effectiveness. Against this background, our study examines the relationships between three core BAC dimensions (tangible BA resources, intangible BA resources, and human skills for BA) and controllership effectiveness (in terms of controllership output quality and controllership impact on management decisions), with a particular focus on the mediating effects of the business partner role of the MC department. To do so, we adopt the resource-based view and use partial least squares structural equation modeling (PLS-SEM) to analyze survey data from 322 large German firms. The results of our study show that all of the examined relationships are positively mediated by the business partner role, while those between tangible BA resources and both elements of controllership effectiveness, as well as that between human skills for BA and controllership impact on management decisions are even fully mediated by this role. Thus, our results highlight the importance of the business partner role in enabling MC departments to benefit from the development of the BAC dimensions in terms of improved controllership effectiveness. Furthermore, through a series of post hoc analyses, we provide empirical support for our three-dimensional conceptualization of BAC, and for the importance of the business partner role relative to the still dominant scorekeeper role. Theoretical and practical implications are discussed.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"66 ","pages":"Article 100904"},"PeriodicalIF":4.2,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142249128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmental management control systems and environmental innovation: Unintended consequences of the EU non-financial reporting directive","authors":"Carla Antonini,&nbsp;Jacobo Gomez-Conde","doi":"10.1016/j.mar.2024.100903","DOIUrl":"10.1016/j.mar.2024.100903","url":null,"abstract":"<div><div>We examine the effect of <em>regulatory-driven</em> environmental management control systems (EMCS) on environmental innovation by exploiting the non-financial reporting Directive 2014/95/EU as a quasi-natural experiment. One explicit aim of this directive is to improve the <em>measuring, monitoring, and managing of undertakings’ performance and their impact on society</em>. A regulated context may compel managers to prioritize external regulatory requirements over their specific organizational contingencies. This shift could lead to a decrease in flexibility, which is needed to effectively accelerate environmental innovation, arguably one of the corporate flagships for enhancing environmental performance. We perform a difference-in-differences design using the EU directive as a plausible exogenous shock to EMCS and environmental innovation. Our results suggest that: (i) the directive under study increases the adoption of EMCS, (ii) <em>non-regulated</em> EMCS foster environmental innovation and, even more importantly, (iii) <em>regulatory-driven</em> EMCS have a short-term (temporary) lessening effect on environmental innovation. In further analysis we find that this lessening effect reverses from <em>t+1</em> onwards, once internal frictions are overcome, with the effect being positive in the long run.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"65 ","pages":"Article 100903"},"PeriodicalIF":4.2,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}