Management Accounting Research最新文献_第6页

The influence of organizational structure on value-based management sophistication 组织结构对价值管理复杂性的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.mar.2022.100797

Steven Nowotny, Bernhard Hirsch, Christian Nitzl

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引用次数: 8

Identity work of management accountants in a merger: The construction of identity in liminal space 企业合并中管理会计的身份认同工作：边缘空间中的身份建构

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.mar.2022.100792

Martijn Pieter van der Steen

{"title":"Identity work of management accountants in a merger: The construction of identity in liminal space","authors":"Martijn Pieter van der Steen","doi":"10.1016/j.mar.2022.100792","DOIUrl":"10.1016/j.mar.2022.100792","url":null,"abstract":"<div><p><span>In response to calls for research on the ways in which management accountants make sense of their professional identities in organisational disruptions, this paper explores their identity work during a </span>merger. Drawing on a case study of a merger between two Dutch banks, the paper examines their identity work as they found themselves in a liminal state – i.e. “betwixt and between” workplace identities. The paper identifies two types of identity work in a merger. Inside-out identity work was the process of identity negotiation through which each partnering group sought to make sense of their own distinctive liminal experiences. This type of identity work brought about intra- and inter-professional conflict. By contrast, outside-in identity work was founded on intergroup bases of identification, which were authenticated by credible role-models. This type of identity work gave rise to the construction of a superordinate workplace identity through which incoherent workplace identities could co-exist with shared intergroup identities. The paper contributes to the literature by highlighting the persistence of incoherent identity positions of management accountants in a merger and the intergroup struggles this generates. Moreover, it illuminates the processes through which these positions can ultimately be brought closer together.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"56 ","pages":"Article 100792"},"PeriodicalIF":4.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48415077","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: 6

Price formation through real estate exchange: Informing and mediating evaluation with attachment 房地产交易中的价格形成:具有依附关系的通知与中介评估

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.mar.2022.100793

Maude Plante

引用次数: 0

Productivity effects of shared peer effort and relative performance information 同伴共同努力和相对绩效信息对生产率的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-09-01 DOI: 10.1016/j.mar.2021.100779

Dimitri Yatsenko

引用次数: 2

Management control systems and real earnings management: Effects on firm performance 管理控制制度与真实盈余管理:对企业绩效的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.mar.2021.100781

Beatriz García Osma , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras

引用次数: 0

The impact of enabling performance measurement on managers’ autonomous work motivation and performance 启用绩效测量对管理者自主工作动机和绩效的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.mar.2021.100780

Evelyn Van der Hauwaert, Sophie Hoozée, Sophie Maussen, Werner Bruggeman

引用次数: 19

Performance, risk, and overflows: When are multiple management control practices related? 性能、风险和溢出:何时多个管理控制实践是相关的?

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.mar.2022.100796

Jan Mouritsen , Isabel Pedraza-Acosta , Sof Thrane

{"title":"Performance, risk, and overflows: When are multiple management control practices related?","authors":"Jan Mouritsen , Isabel Pedraza-Acosta , Sof Thrane","doi":"10.1016/j.mar.2022.100796","DOIUrl":"10.1016/j.mar.2022.100796","url":null,"abstract":"<div><p>Current research relates multiple control practices as packages, systems, or accumulations. This relationship signifies that management control practices exist as multiplicities and interact in various ways. These interactions strengthen management control practices. However, this generalisation misses the <em>when</em> of relations, which is a problem, as management control practices are not always related, for example, because they often have their own domain attached to an organisational entity’s tasks. This paper reports on a study of a firm’s (Automaker) management control of its supply chain. This was organised as two types of concern – risk and performance management – that were delegated to two organisational entities each having its associated management control practices. This organisation was a delegation of responsibilities, decision rights and control practices. The study draws on Michel Callon’s distinction between framing and overflow to analyse the framing activity involved in upholding this separation and the overflows stemming from the difficulties of upholding strong framings. In effect, the paper discusses <em>when</em> risk and performance management practices are related, un-related and re-related and concludes that the <em>when</em> helps explain how the relation works to rearrange the importance of the framings and via overflows to introduce completely new framing devices.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"55 ","pages":"Article 100796"},"PeriodicalIF":4.6,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42892663","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: 6

Towards interventionist research with theoretical ambition 有理论抱负的干预主义研究

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-06-01 DOI: 10.1016/j.mar.2022.100783

Kari Lukka , Marc Wouters

{"title":"Towards interventionist research with theoretical ambition","authors":"Kari Lukka , Marc Wouters","doi":"10.1016/j.mar.2022.100783","DOIUrl":"10.1016/j.mar.2022.100783","url":null,"abstract":"<div><p>A distinct strength of interventionist research (IVR) is the ability to establish particularly good access to a research partner organization and collect exceptionally detailed information, which may not be available to researchers who employ other approaches. Yet, a challenge of IVR is to exploit this data-gathering opportunity in full, in order to develop a theoretical contribution. We propose the ‘theoretical focus driven’ mode (TFD mode) as a ‘way of working’ for interventionist research, whereby the chosen (yet potentially flexible) theoretical focus <em>drives</em> the project. The researcher invests extra time up-front to thoughtfully generate and explicate the research questions and theoretical focus. These guide a selective and purposeful data-gathering effort, as well as the nature of the research intervention. At the same time, the researcher remains inspired by the field work and open to changes in the theoretical focus. Indeed, the TFD mode process tends to be iterative, since it is affected not only by the characteristics of abductive theorising, but also by potentially changing priorities of the target organization, and thereby the initial theoretical focus can become empirically unfeasible. Overall, rather than building on the researcher’s enthusiasm for innovative themes in practice, and casting a broad net for data gathering, the TFD researcher capitalises on the potential of IVR by strengthening the theoretical ambition.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"55 ","pages":"Article 100783"},"PeriodicalIF":4.6,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1044500522000014/pdfft?md5=19c2827fff1827c6cf4196824ea44d42&pid=1-s2.0-S1044500522000014-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54809312","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: 7

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 : 2022-06-01 DOI: 10.1016/j.mar.2022.100795

引用次数: 0

Management control for sustainability: Towards integrated systems 可持续发展的管理控制:迈向综合系统

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-03-01 DOI: 10.1016/j.mar.2021.100777

Peter Beusch , Jane Elisabeth Frisk , Magnus Rosén , William Dilla

{"title":"Management control for sustainability: Towards integrated systems","authors":"Peter Beusch , Jane Elisabeth Frisk , Magnus Rosén , William Dilla","doi":"10.1016/j.mar.2021.100777","DOIUrl":"10.1016/j.mar.2021.100777","url":null,"abstract":"<div><p><span>Companies struggle to integrate sustainability into their corporate strategy and implement it in their business activities. To examine this issue, we develop an extended version of Gond et al.’s (2012) integration typology that considers all four of </span><span>Simons’s (1994</span>, <span>1995</span><span>) levers of control. We then present a longitudinal study of the efforts made by a multi-national industrial firm to align its management control system and sustainability control system in an integrated sustainability strategy. Our results provide three insights into control system integration for sustainability. First, intensive dialogues among managers at different organizational levels and in different organizational functions mitigate challenges to the technical and organizational integration of sustainability along a firm’s value chain. Second, the degree to which the firm’s strategic-level managers focus on external sustainability drivers influences how well the firm develops and markets sustainability-related products and services. Finally, a committed CEO and strategic-level management can avoid marginalizing sustainability by communicating their beliefs about it through intensive dialogues across management levels. Our results support the position that a firm can manage sustainability by making incremental changes in management control practices.</span></p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"54 ","pages":"Article 100777"},"PeriodicalIF":4.6,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45577460","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: 17