Management Accounting Research最新文献_第5页

Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control? 成本系统设计的选择是否调解了战略导向和成本信息的使用之间的联系，以进行决策和控制?

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-05-18 DOI: 10.1016/j.mar.2023.100854

Piyada Daowadueng , Sophie Hoozée , Ann Jorissen , Sophie Maussen

{"title":"Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?","authors":"Piyada Daowadueng , Sophie Hoozée , Ann Jorissen , Sophie Maussen","doi":"10.1016/j.mar.2023.100854","DOIUrl":"10.1016/j.mar.2023.100854","url":null,"abstract":"<div><p>This study investigates the mechanisms that link strategic orientation to choices regarding the purposes of cost information use. We do so by examining whether costing system design choices regarding complexity and diversity mediate the relationships between an exploitation or exploration orientation and cost information usage for decision making and control. Our hypotheses are mainly based on information-processing theory and organizational learning. Using survey data collected from 191 business units of medium- and large-sized Thai manufacturing and service firms, structural equation modelling demonstrates different patterns of results between an exploitation and an exploration context. As predicted, we find that costing system design choices are mediating mechanisms only in the context of exploration. More specifically, an exploration orientation is related to more complex costing systems, which, in turn, results in greater usage of the subsequent cost information for decision making. Similarly, costing system diversity also operates as a channel enacting a link between exploration and cost information usage for both decision making and control. For exploitation, we find a significant direct positive effect on cost information usage for decision making as well as for control. By providing insight into antecedents and consequences of costing system design choices, our study complements prior costing research as well as studies on management control practices across different innovation modes.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"61 ","pages":"Article 100854"},"PeriodicalIF":4.6,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45730198","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: 1

The interaction of subjective and objective performance information in fixed payment schemes 固定薪酬方案中主客观绩效信息的交互作用

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-05-13 DOI: 10.1016/j.mar.2023.100853

Jörg Budde

引用次数: 0

The diffusion of management fashions as software in an intermediated market: The case of continuous accounting 管理模式作为软件在中间市场的扩散:连续会计的案例

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-05-02 DOI: 10.1016/j.mar.2023.100852

Grégory Jemine , François-Régis Puyou , Christophe Dubois

{"title":"The diffusion of management fashions as software in an intermediated market: The case of continuous accounting","authors":"Grégory Jemine , François-Régis Puyou , Christophe Dubois","doi":"10.1016/j.mar.2023.100852","DOIUrl":"10.1016/j.mar.2023.100852","url":null,"abstract":"<div><p>Increasingly, management techniques and trends in accounting are incorporated into software. Continuous accounting, understood as the automated processing of firms’ accounting records to deliver real-time financial information, can be seen as a contemporary illustration of a shared belief that newly developed software stand at the forefront of progress in accounting. While such technologies are usually pictured as promising, the dynamics underlying their diffusion among accounting firms have drawn limited scholarly interest so far. Consequently, this paper sets out to explore how management fashions diffuse when they are embedded into software from the outset and sold on intermediated markets where resellers shape the interactions between fashion setters and fashion users. While extant literature on management fashions has mostly investigated cases where innovators actively promote new management concepts and ideas towards fashion users, the paper unveils the crucial role played by market intermediaries in the selection, processing, and dissemination of innovations sold as software. A revised framework of management fashion setting in intermediated markets is developed, which simultaneously contributes to the literature on management accounting innovations embedded into software and to the management fashion theory by highlighting how market intermediaries strive to maintain control over the diffusion of innovations.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"61 ","pages":"Article 100852"},"PeriodicalIF":4.6,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41983823","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: 1

The effect of mood and information sequence on third party evaluation of escalating capital investment projects 情绪和信息序列对升级资本投资项目第三方评价的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-03-01 DOI: 10.1016/j.mar.2022.100819

Chang-Yuan Loh , Mandy M. Cheng , Rodney Coyte

{"title":"The effect of mood and information sequence on third party evaluation of escalating capital investment projects","authors":"Chang-Yuan Loh , Mandy M. Cheng , Rodney Coyte","doi":"10.1016/j.mar.2022.100819","DOIUrl":"10.1016/j.mar.2022.100819","url":null,"abstract":"<div><p>Third party evaluation of capital investment projects has been proposed as an effective means of controlling escalation of commitment. Prior research shows that such effectiveness can be limited by cognitive bias or task-related affective reactions but has not examined the influence of moods, known to impact how people process information, on third party evaluation of escalating capital investment. We argue that incidental moods (caused by factors unrelated to the decision context) can affect third party consultants’ evaluation of capital investment projects by influencing: (1) the consultants’ effort in processing project information; and (2) the consultants’ susceptibility to arrive at different decisions when presented with the same project information in different sequences. We conducted an experiment to test our propositions in an escalation of commitment context. We find that consultants in a negative mood spend more effort processing project information during the decision task than those in a positive mood. We also observe an interaction between mood and information presentation sequence, such that consultants in a positive mood are more likely to recommend project continuation when a project’s narrative information is viewed after numerical information rather than the reverse. In contrast, we observe no differences in project continuation recommendations for consultants in a negative mood irrespective of sequence. These results suggest that moods can influence the effectiveness of consultants as a control mechanism to prevent project escalation, and that organizations wishing to adopt a more conservative approach to preventing escalation of commitment should design project reports to present numerical information after narrative information.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"58 ","pages":"Article 100819"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48809176","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

Measuring management accounting practices using textual analysis 使用文本分析衡量管理会计实践

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-03-01 DOI: 10.1016/j.mar.2022.100818

Fangjuan Qiu , Nan Hu , Peng Liang , Kevin Dow

引用次数: 13

Cooperate or compete? The impact of vertical wage dispersion on employees’ behavior in tournaments 合作还是竞争?纵向工资差异对员工锦标赛行为的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2023-03-01 DOI: 10.1016/j.mar.2022.100817

Lan Guo , Kun Huo , Theresa Libby

{"title":"Cooperate or compete? The impact of vertical wage dispersion on employees’ behavior in tournaments","authors":"Lan Guo , Kun Huo , Theresa Libby","doi":"10.1016/j.mar.2022.100817","DOIUrl":"10.1016/j.mar.2022.100817","url":null,"abstract":"<div><p>We investigate the effect of vertical wage dispersion, defined as the difference in wages between superiors and subordinates, on subordinates’ behaviors in competition. We propose that higher vertical wage dispersion increases subordinates’ desire to reduce the vertical pay gap through collusion against their superiors in a setting where collusion reduces subordinate effort while increasing subordinates’ pay. Our two experiments test our prediction in one-shot (Study 1) and repeated (Study 2) tournament settings. In Study 1, we find that rather than increasing collusion, high vertical wage dispersion increases competitiveness and effort contribution. In Study 2, we find support for our prediction that high vertical wage dispersion increases collusion and reduces effort contribution due to the trust building between subordinates that is facilitated by repeated tournaments. We contribute to the growing research on pay dispersion by studying how vertical wage dispersion affects lower-level employees’ interaction with their peers. We also extend tournament research by studying how a contextual variable outside the tournament, i.e., <em>ex ante</em> vertical wage dispersion, could affect employees’ willingness to compete or to collude in tournaments. An implication of our finding is that high vertical wage dispersion may make competitive incentives more or less effective, depending on the context.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"58 ","pages":"Article 100817"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48013548","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

Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency? 供应链中共享审计师提供的非审计服务能否减轻牛鞭效应对投资效率的影响?

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.mar.2022.100816

Jengfang Chen , Woody Liao , Thomas W. Lin

{"title":"Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?","authors":"Jengfang Chen , Woody Liao , Thomas W. Lin","doi":"10.1016/j.mar.2022.100816","DOIUrl":"10.1016/j.mar.2022.100816","url":null,"abstract":"<div><p>Amplified demand variability along the supply chain due to the bullwhip effect often leads to a mismatch between actual and planned demand. We study whether this demand distortion leads to less efficient investments for upstream suppliers than for downstream suppliers in the supply chain and whether this effect can be mitigated by non-audit services (NAS) provided by a shared auditor – an auditor that provides audit services to both a supplier and its major customer. Using a dataset of firms in different tiers of the supply chain, we find that suppliers farther upstream in the supply chain tend to have lower investment efficiency. However, upstream suppliers can mitigate this negative impact by purchasing NAS from a shared auditor in the supply chain. We find that the mitigating effect of NAS provided by a shared auditor is driven mainly by tax-related NAS, which is consistent with the notion that tax-related NAS improve investment efficiency by enhancing the design of business processes. Further supporting this interpretation, we show that upstream suppliers with a greater need for improved business processes, such as those with longer operating cycles and less bargaining power over customers, benefit more from purchasing tax-related NAS from a shared auditor. Overall, we identify a novel consequence of the bullwhip effect for the supply chain, namely reduced investment efficiency for upstream suppliers, and demonstrate that NAS provided by a shared auditor in the supply chain can mitigate this negative impact.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"57 ","pages":"Article 100816"},"PeriodicalIF":4.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42245642","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

Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation 为什么对等方可观察到的信息类型很重要：对等方监控和绩效衡量操纵

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.mar.2022.100815

Sabra Khajehnejad , Stefan Linder

引用次数: 1

Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism 对多维绩效评估体系的不对称反应:非病理性自恋的作用

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.mar.2022.100806

Kelsey Kay Dworkis, Lorenzo Patelli

{"title":"Asymmetric responses to multidimensional performance evaluation systems: The role of non-pathological narcissism","authors":"Kelsey Kay Dworkis, Lorenzo Patelli","doi":"10.1016/j.mar.2022.100806","DOIUrl":"10.1016/j.mar.2022.100806","url":null,"abstract":"<div><p>We experimentally investigate how narcissism affects individuals’ responses to multidimensional performance evaluation systems (PES). Because these systems are characterized by cognitive conflict, which inhibits performance, prior research has explored how exogenous control systems, such as the provision of feedback, can enhance task performance. Our experimental evidence shows that narcissism moderates the performance implications of conflict and of the tone with which feedback is provided under multidimensional PES. In Experiment 1, we find that task performance among participants with a low (high) level of narcissism is (not) significantly worse under PES associated with higher conflict. In Experiment 2, we find that, while task performance of all participants is better (worse) when feedback is provided with encouraging (discouraging) tone, the effects are stronger among participants with a high level of narcissism. Collectively, our findings suggest that under multidimensional PES, task performance among narcissists is less susceptible to conflict consistent with their analytic cognitive-perceptual style and abnormal need for self-enhancement, and more susceptible to feedback tone, consistent with their grandiose self-image. Hence, we inform both research and practice on the effectiveness of multidimensional PES by examining the role of personality.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"57 ","pages":"Article 100806"},"PeriodicalIF":4.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48158259","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: 1

The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity 绩效评估系统设计与TMT认知冲突对创新双元性的共同影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-12-01 DOI: 10.1016/j.mar.2022.100805

David S. Bedford , Josep Bisbe , Breda Sweeney

{"title":"The joint effects of performance measurement system design and TMT cognitive conflict on innovation ambidexterity","authors":"David S. Bedford , Josep Bisbe , Breda Sweeney","doi":"10.1016/j.mar.2022.100805","DOIUrl":"10.1016/j.mar.2022.100805","url":null,"abstract":"<div><p>Prior research examining the consequences of specific performance measurement system (PMS) design attributes is largely focused on processes and decisions at an individual level. We extend this research by examining how PMS design attributes interact with group socio-cognitive processes to influence firm level outcomes. Specifically, we examine how the interaction between two PMS design attributes related to comprehensiveness – scope and integration – and top management team (TMT) cognitive conflict affect the achievement of innovation ambidexterity. Based on cross-sectional data collected from a survey of TMT members of 90 firms operating in innovative industries, we find that PMSs with broad scope positively interact with cognitive conflict, leading to higher innovation ambidexterity, while highly integrated PMSs negatively interact with cognitive conflict, leading to lower innovation ambidexterity. Overall, our study demonstrates the importance of disentangling the interplay of different PMS design attributes with group socio-cognitive processes for understanding how firms achieve innovation ambidexterity.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"57 ","pages":"Article 100805"},"PeriodicalIF":4.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44297209","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: 5