Management Accounting Research最新文献_第4页

Organizational constraints and outsourcing under demand uncertainty: Evidence from the Brazilian electricity distribution industry 需求不确定性下的组织约束与外包:来自巴西配电行业的证据

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-09-01 DOI: 10.1016/j.mar.2023.100838

Rajiv Banker , Soojin Lee , Han-Up Park

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引用次数: 0

Compromises and compromising: Management accounting and decision-making in a creative organisation 妥协与妥协：创造性组织中的管理会计与决策

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-09-01 DOI: 10.1016/j.mar.2023.100839

Paola Trevisan, Jan Mouritsen

{"title":"Compromises and compromising: Management accounting and decision-making in a creative organisation","authors":"Paola Trevisan, Jan Mouritsen","doi":"10.1016/j.mar.2023.100839","DOIUrl":"10.1016/j.mar.2023.100839","url":null,"abstract":"<div><p>This paper explores how actors handle multiple values in decision-making practices in a creative organisation. Drawing on Boltanski and Thévenot’s notion of compromise as a situation that includes and transcends multiple principles of value for the sake of a common, yet unarticulated, good, this paper analyses valuation practices that lead to production decisions in an opera house. It proposes compromising and compromises as two modalities that are used to understand the role of accounting and control objects in decision-making in cultural and creative organizations. In compromising situations, actors mobilize relations of equivalence that enable them to trade off, negotiate and mediate different principles through dynamic valuation practices that involve critiques and justifications. Here, both accounting and inspiration objects are mobilised to persuade actors, constrain decisions and mediate between values. In compromises, in contrast, actors create ambiguous associations between industrial, market and inspiration values that suspend critiques and requests for clarifications. Here, accounting and controls are mobilised as ambiguous objects, both becoming a resource for a higher common good and articulating an industrial order of worth that is plastic and vibrant.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"60 ","pages":"Article 100839"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47061845","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}

引用次数: 0

Controllers and strategic decision-making: The role of cognitive flexibility in controller-manager collaboration 控制者与战略决策:认知灵活性在控制者-管理者协作中的作用

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-09-01 DOI: 10.1016/j.mar.2023.100840

Sebastian P.L. Fourné , Daniel Guessow , Maximilian Margolin , Utz Schäffer

引用次数: 2

How senior managers use interactive control to manage strategic uncertainties: An attention-based view 高级管理人员如何利用互动控制来管理战略不确定性：基于注意力的观点

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-08-06 DOI: 10.1016/j.mar.2023.100864

Rachael L. Lewis , Nicole Sutton , David A. Brown

{"title":"How senior managers use interactive control to manage strategic uncertainties: An attention-based view","authors":"Rachael L. Lewis , Nicole Sutton , David A. Brown","doi":"10.1016/j.mar.2023.100864","DOIUrl":"10.1016/j.mar.2023.100864","url":null,"abstract":"<div><p>We adopt an attention-based view to examine how interactive control enables the management of strategic uncertainties. An attention-based view invites consideration of the focus of managerial attention, as well as the situational and structural factors that systematically shape the issues to which managers pay attention. Our theoretical framework extends existing accounts of how interactive control enables the management of strategic uncertainties by explaining how discussion is shaped by senior managers’ choices about how, when and with whom to meet. We further explain how interactive meetings operate within a broader structure of communication channels, which determine the manner in which teams are formed and the connections between them. In all, our findings suggest that the management of strategic uncertainties may require not just a single forum for interaction, but rather an interlocking series of meetings which enables the progression of issues over time and through different management groups.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"62 ","pages":"Article 100864"},"PeriodicalIF":4.6,"publicationDate":"2023-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500523000343/pdfft?md5=6b922f7ad4afcc562be85a68a14b1b5f&pid=1-s2.0-S1044500523000343-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46818184","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}

引用次数: 0

Cost decisions of supplier firms: A study based on the customer-supplier link 供应商企业的成本决策：基于客户-供应商关系的研究

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-06-28 DOI: 10.1016/j.mar.2023.100856

Nishant Agarwal , Swetha Agarwal

{"title":"Cost decisions of supplier firms: A study based on the customer-supplier link","authors":"Nishant Agarwal , Swetha Agarwal","doi":"10.1016/j.mar.2023.100856","DOIUrl":"10.1016/j.mar.2023.100856","url":null,"abstract":"<div><p>We examine the association between the cost decisions of suppliers and their key customers. Using a U.S.-based sample of customer-supplier pairs, we document that an increase in the key customer firm’s cost stickiness in the prior period results in a significant increase in their suppliers’ cost stickiness in the current period. This finding suggests that suppliers observe and incorporate the cost decisions of their key customers into their own cost decisions. Further, we find that this relationship is concentrated in the sub-sample where the likelihood of information frictions in the supply chain is high, the customer firms have a positive future demand outlook, and the customer firms’ managers have fewer opportunities to engage in empire-building activities. This paper contributes to the growing literature on cost behavior and supply chains by documenting the role of cost decisions of customers in mitigating the adverse effect of information frictions in supply chains. This paper also provides industry-related implications by suggesting that an increase in the cost stickiness of customer firms could act as a signaling mechanism for the supplier firms allowing them to prepare for a potential change in future demand.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"62 ","pages":"Article 100856"},"PeriodicalIF":4.6,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43538313","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}

引用次数: 0

Under which circumstances are enabling control and control extensiveness related to employee performance? 在哪些情况下，实现控制和控制的广泛性与员工绩效有关？

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-06-01 DOI: 10.1016/j.mar.2023.100831

Sander van Triest, Helena Kloosterman, Bianca A.C. Groen

引用次数: 3

Announcement: David Solomons Prize Supported by CIMA 公告:大卫·所罗门奖由CIMA赞助

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-06-01 DOI: 10.1016/j.mar.2023.100841

引用次数: 0

Small sample field study:The effects of team-based recognition on employee engagement and effort 小样本实地研究：基于团队的认可对员工敬业度和努力的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-06-01 DOI: 10.1016/j.mar.2022.100829

Adam Presslee , Greg Richins , Sasan Saiy , Alan Webb

{"title":"Small sample field study:The effects of team-based recognition on employee engagement and effort","authors":"Adam Presslee , Greg Richins , Sasan Saiy , Alan Webb","doi":"10.1016/j.mar.2022.100829","DOIUrl":"10.1016/j.mar.2022.100829","url":null,"abstract":"<div><p>Firms have long used recognition programs to engage and motivate employees. However, minimal research has examined the effectiveness of these programs in actual organizational settings. We predict that the adoption of a team-based recognition program will be associated with improvements in employee engagement and effort. We test our predictions using a pre-post research design administered at six fast-food franchise restaurant locations for a 12-week period. Employees at each location were eligible to receive non-monetary recognition (i.e., thank-you card, token gift) as a team every two weeks. The results support both predictions. We also find evidence of indirect effects of team recognition on effort through employee engagement. Our findings should be of interest to compensation system designers in settings where employee motivation is low and individual performance is costly or difficult to measure. We show that team-based recognition can be effective in such settings. In so doing, we also extend the academic literature that has primarily focused on the behavioral effects of individual-level recognition.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"59 ","pages":"Article 100829"},"PeriodicalIF":4.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44009740","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}

引用次数: 2

Green incentives for environmental goals 环境目标的绿色激励

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-06-01 DOI: 10.1016/j.mar.2022.100830

Giovanni-Battista Derchi , Antonio Davila , Daniel Oyon

引用次数: 5

Out of control? Tracking system technologies and performance measurement 失控？跟踪系统技术和性能测量

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-05-20 DOI: 10.1016/j.mar.2023.100855

Pier-Luc Nappert , Matthew Bamber

{"title":"Out of control? Tracking system technologies and performance measurement","authors":"Pier-Luc Nappert , Matthew Bamber","doi":"10.1016/j.mar.2023.100855","DOIUrl":"10.1016/j.mar.2023.100855","url":null,"abstract":"<div><p>This article explores how sophisticated and intrusive socio-technological surveillance advances, particularly tracking systems, have become normalized in the North American baseball industry. To make sense of the extensive archival and interview data, we draw on a Deleuzo-Guattarian framework. To this end, we argue that baseball has evolved into a society of control, facilitated and maintained by a rhizomatic surveillance network. We find that the introduction of new technologies has disrupted and changed performance measurement and management control practices in three key ways: (i) establishing the prospect of an ‘objective’ information utopia; (ii) transforming performance measurement into something independent of context; and (iii) measuring processes, not outcomes. Next, in the spirit of Deleuze and Guattari, we consider how the surveillance is being resisted. To this end, we find that instead of formal resistance, players voluntarily co-construct the system. We offer explanations for this, but we also turn our gaze on the consequences of the ever-expanding network of surveillance. Specifically, we consider the identity construction challenges for the target; which we refer to as the dark side of surveillance. We discuss the wider implications of our findings and challenge managers, regardless of workplace, to consider the consequences of introducing ever-more sophisticated monitoring and measurement systems, especially for those whom the systems target.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"61 ","pages":"Article 100855"},"PeriodicalIF":4.6,"publicationDate":"2023-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49053701","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}

引用次数: 0