Management Accounting Research最新文献_第7页

The impact of haggling costs on the optimal organizational design for sales forces 讨价还价成本对销售队伍最优组织设计的影响

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-03-01 DOI: 10.1016/j.mar.2021.100770

Matthias Kräkel , Anja Schöttner

{"title":"The impact of haggling costs on the optimal organizational design for sales forces","authors":"Matthias Kräkel , Anja Schöttner","doi":"10.1016/j.mar.2021.100770","DOIUrl":"10.1016/j.mar.2021.100770","url":null,"abstract":"<div><p><span>We analyze when a firm should delegate pricing authority to a sales agent who is hired to exert non-observable effort in order to search for customers. A successful search yields that the agent becomes better informed than the firm about customers’ willingness to pay, which favors delegation. However, an agent with pricing authority might grant unnecessary </span>price discounts to avoid personal costs from haggling with customers, such as opportunity costs of time or psychological costs, which can undermine the efficacy of delegation. We describe conditions under which the firm favors delegation even in the presence of substantial haggling costs and explain how the delegation decision interacts with performance measure quality. In addition, we show that the interplay between delegation and incentive pay is not univocal. Delegation and incentive pay can be complements if haggling costs are small, but will be substitutes if haggling costs are large. In the former case, the firm wants to avoid unnecessary price discounts by stipulating a large bonus to the agent for selling at a high price. In the latter case, the agent always grants the maximum feasible price discount and benefits from reciprocal customer behavior (e.g., leaving a tip or offering an in-kind gift or favor), which provides the agent with implicit incentives to search for customers.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"54 ","pages":"Article 100770"},"PeriodicalIF":4.6,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44270961","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

Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success 炫耀还是展示影响力?声誉和责任对社会企业家众筹成功的联合信号效应

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-03-01 DOI: 10.1016/j.mar.2021.100778

Florian Hoos

{"title":"Showing off or showing impact? The joint signalling effect of reputation and accountability on social entrepreneurs’ crowdfunding success","authors":"Florian Hoos","doi":"10.1016/j.mar.2021.100778","DOIUrl":"10.1016/j.mar.2021.100778","url":null,"abstract":"<div><p>In the early stages of their ventures, social entrepreneurs often struggle to attract financing in traditional financial markets and therefore use new markets, such as crowdfunding platforms. Based on two experimental studies, I examine how two different signalling strategies—the social entrepreneur’s reputation (based on awards, fellowships, and prizes) and accountability (based on a social impact measurement system)—influence crowdfunders’ decisions when evaluating an early-stage social venture. In the first 2 × 2 between-subjects experiment, I find an interaction suggesting that accountability increases the funding amount provided by crowdfunders only when the social entrepreneur does not signal a strong reputation. In a follow-up 1 × 2 between-subjects experiment, I replicate the negative effect of reputation. However, based on qualitative data, I do not find that crowdfunders consciously evaluate reputation based on awards, fellowships, and prizes as a negative signal. Overall, the results suggest that signalling accountability based on implementing a social impact measurement system is a better strategy for crowdfunding campaigns than investing in reputation building or sending both signals simultaneously in the early stages of a social venture.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"54 ","pages":"Article 100778"},"PeriodicalIF":4.6,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43722443","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: 7

Nondyadic control systems and effort direction effectiveness: Evidence from the public sector 非二元控制系统和努力方向的有效性:来自公共部门的证据

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2022-03-01 DOI: 10.1016/j.mar.2021.100769

Roland F. Speklé , Frank H.M. Verbeeten , Sally K. Widener

{"title":"Nondyadic control systems and effort direction effectiveness: Evidence from the public sector","authors":"Roland F. Speklé , Frank H.M. Verbeeten , Sally K. Widener","doi":"10.1016/j.mar.2021.100769","DOIUrl":"https://doi.org/10.1016/j.mar.2021.100769","url":null,"abstract":"<div><p>One of the main themes in the current management control literature is the study of systems of control practices. While several studies have examined pairwise (‘dyadic’) complementarities in control practices to investigate whether a control system exists, control systems may also be comprised of more than two control practices (‘nondyadic systems’). We examine whether organizations use a complementary system of three performance measurement uses to mitigate the control problem of effort direction. We illustrate how a nondyadic control system can be modeled and empirically examined using data from 162 organizational units in the public sector. Our findings are consistent with our hypothesis that operational, incentive-oriented, and exploratory uses of performance information are complementary and combine in a single system in a low contractibility setting. We also show that the intensity of use of this nondyadic control system is significantly correlated with effort direction effectiveness in conditions of low contractibility. In contrast, and consistent with our theory, we find that when contractibility is high, the combination of the three uses of performance measures is not correlated with effort direction. Jointly, our results suggest that multiple performance measurement uses combine as a nondyadic system to guide effort direction in a low contractibility setting, yet not in a high contractibility setting.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"54 ","pages":"Article 100769"},"PeriodicalIF":4.6,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100769","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137215482","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

Seduction as control: Gamification at Foursquare 诱惑即控制:Foursquare的游戏化

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-11-01 DOI: 10.1016/j.mar.2021.100765

Chris Chapman , Wai Fong Chua , Tanya Fiedler

{"title":"Seduction as control: Gamification at Foursquare","authors":"Chris Chapman , Wai Fong Chua , Tanya Fiedler","doi":"10.1016/j.mar.2021.100765","DOIUrl":"10.1016/j.mar.2021.100765","url":null,"abstract":"<div><p><span>Post-disciplinary accounting research has drawn attention to the potential for technologies such as big data analytics and social media to enact new forms of surveillance and control, thereby transforming work, identity and producing anxiety. This paper explores these concerns in the context of the growing popularity of the use of game design elements in non-game settings (gamification). By drawing on </span><span>Baudrillard’s (1990)</span> theorisation of seduction, this paper argues that gamification, as seduction, is a mode of post-disciplinary control. We develop our analysis through an illustrative case of Foursquare, a gamified location-based platform organisation. We show how Foursquare exercises control; seducing its users by creating a communal, gamified milieu of symbolic exchange which is distinct from but connected to the commodity exchanges that underpin its business model. Gamification seduces users to play, travel and ‘arrange’ their bodies in particular temporal and spatial settings in exchange for the virtual rewards, feelings of pleasure, and sense of community gamification affects. In playing, users have fun, become part of an online community, give of their bodily work and associated biodata, and so they drive commodity exchange and the production of economic value for Foursquare and its partners.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"53 ","pages":"Article 100765"},"PeriodicalIF":4.6,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100765","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41910455","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: 7

Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon 在结构性相互依存关系显著时，调解财务和业务关切之间的关系:在Kitanihon发展伪微利润中心

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-11-01 DOI: 10.1016/j.mar.2021.100766

Yves Habran , Satoko Matsugi , Jan Mouritsen

{"title":"Mediating relations between financial and operational concerns when structural interdependencies are significant: The development of pseudo micro-profit centres at Kitanihon","authors":"Yves Habran , Satoko Matsugi , Jan Mouritsen","doi":"10.1016/j.mar.2021.100766","DOIUrl":"10.1016/j.mar.2021.100766","url":null,"abstract":"<div><p>This paper analyses the development of pseudo micro-profit centres (MPCs) at Kitanihon, a Japanese manufacturer. MPCs aim to relate financial and operational concerns by sensitising operators to the financial consequences of their actions and by triggering financial improvements. MPCs, however, also create many small interdependent responsibility centres, which makes it difficult to delegate financial accountability. The paper studies the dynamic construction of relations between financial and operational concerns when structural interdependencies are important. It analyses such construction as a process of mediation. While extant studies focus on how accounting calculations, as mediating instruments, help linking dispersed people, aspirations and domains, the paper studies how accounting requires itself to be mediated to relate financial and operational concerns and to become powerful.</p><p>It shows that people, spaces and instruments form a heterogeneous ‘web of mediators’ by which relations between accounting and operations are constructed. It shows how structural interdependencies take part in this mediation of relations. Finally, this study shows that mediation does not link, but transforms mediated entities including accounting, which forms, per-forms and trans-forms along the chain of mediation it helps constituting.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"53 ","pages":"Article 100766"},"PeriodicalIF":4.6,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100766","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54809299","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: 3

Bargaining power and budget ratcheting: Evidence from South Korean local governments 议价能力和预算紧缩:来自韩国地方政府的证据

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-11-01 DOI: 10.1016/j.mar.2021.100767

Youn-Sik Choi , Mi-Ok Kim , Hyung-Rok Jung , Hyungjin Cho

{"title":"Bargaining power and budget ratcheting: Evidence from South Korean local governments","authors":"Youn-Sik Choi , Mi-Ok Kim , Hyung-Rok Jung , Hyungjin Cho","doi":"10.1016/j.mar.2021.100767","DOIUrl":"10.1016/j.mar.2021.100767","url":null,"abstract":"<div><p>Using the actual and budgeted expenditure data of 241 South Korean local governments from 2010 to 2015, we find that budget decreases in the case of underspending are larger than budget increases in the case of overspending, which is in contrast to the asymmetric budget ratcheting pattern documented in prior studies. More importantly, we find that budget increases in the case of overspending are stronger when government officials have greater bargaining power as proxied by local governments located in the metropolitan area, having greater fiscal independence, and being affiliated with the ruling party. In the case of underspending, budget decreases are larger for local governments in metropolitan areas but do not differ for levels of fiscal independence and the political affiliations of local government heads. Our findings imply that the patterns of budget ratcheting could be diverse based on how local government officials strategically respond to the dynamics between bargaining power and the pressure of justifying budgets. We suggest that “justifying budgets” could safeguard public resources from inefficient budgeting.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"53 ","pages":"Article 100767"},"PeriodicalIF":4.6,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100767","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45535750","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: 4

Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes 相对绩效信息与社会比较:探讨管理者的认知、情绪和功能失调行为过程

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-11-01 DOI: 10.1016/j.mar.2021.100768

Emma Carroll , David Marginson

{"title":"Relative performance information and social comparisons: Exploring managers' cognitive, emotional and dysfunctional behavioral processes","authors":"Emma Carroll , David Marginson","doi":"10.1016/j.mar.2021.100768","DOIUrl":"10.1016/j.mar.2021.100768","url":null,"abstract":"<div><p>We explore the cognitive and emotional processes which manifest as a result of social comparisons involving relative performance information. We also explore how and why these processes may invoke dysfunctional behaviors. We mobilize social comparison theory and affective events theory to guide our study. We gather our data from a qualitative field study of a retail organization. Regarding cognitive processes, we find that, faced with a range of relative performance information, managers contemplate and select the most meaningful measurement comparisons for them. Managers also contemplate whether they can influence and attain their selected measures of relative performance. Such contemplation vis-à-vis leaderboard thresholds shape managers' emotions and dysfunctional behaviors. We conclude that perceived control over performance outcomes appears important in understanding how and in what ways social comparison effects unfold. We further conclude that social comparison processes push managers towards continuing performance improvements, even in the context of target achievement. Counterintuitively, perhaps, this effect may not always be organizationally desirable.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"53 ","pages":"Article 100768"},"PeriodicalIF":4.6,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100768","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47199976","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: 4

Economic policy uncertainty and cost stickiness 经济政策的不确定性和成本粘性

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-09-01 DOI: 10.1016/j.mar.2021.100750

Xiaolin Jin, Hai Wu

引用次数: 22

Value-based management control systems and the dynamics of working capital: Empirical evidence 基于价值的管理控制系统和营运资金的动态:经验证据

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-09-01 DOI: 10.1016/j.mar.2021.100740

Olena Mavropulo, Marc Steffen Rapp , Iuliia A. Udoieva

{"title":"Value-based management control systems and the dynamics of working capital: Empirical evidence","authors":"Olena Mavropulo, Marc Steffen Rapp , Iuliia A. Udoieva","doi":"10.1016/j.mar.2021.100740","DOIUrl":"10.1016/j.mar.2021.100740","url":null,"abstract":"<div><p><span>We examine the relationship between the use of value-based key performance indicators in a firm’s management control system and the dynamics of working capital (WC). We hypothesize that firms with value-based management control systems (VBMCS) manage WC more cautiously, in particular regarding excessive WC. Theoretically, we link this to the argument that value-based performance measures explicitly account for the economic costs of WC by considering the opportunity cost of capital. We empirically confirm our hypothesis by analyzing an extensive hand-collected data set of listed non-financial German firms between 2002 and 2014. We document that firms with VBMCS operate at lower levels of WC and, while seemingly less willing to settle deficient WC, reduce excessive WC more quickly. The latter does not seem to produce overinvestment activities, suggesting that VBMCS are particularly valuable in firms operating in high WC environments. Consistent with this notion, we find that firms operating in high-WC </span>industries benefit more from the adoption of a VBMCS when we examine the link between firm value and the adoption of a VBMCS. Our study adds to the understanding of the influence of performance measurement within a firm’s management control system on firm behavior.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"52 ","pages":"Article 100740"},"PeriodicalIF":4.6,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100740","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45203181","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: 8

Beyond the decision to ally: Constraints on adapting to emergent control risks 超越联合决策:适应紧急控制风险的约束

IF 4.6 2区管理学

Management Accounting Research Pub Date : 2021-09-01 DOI: 10.1016/j.mar.2021.100756

Nicole Sutton, David A. Brown

{"title":"Beyond the decision to ally: Constraints on adapting to emergent control risks","authors":"Nicole Sutton, David A. Brown","doi":"10.1016/j.mar.2021.100756","DOIUrl":"10.1016/j.mar.2021.100756","url":null,"abstract":"<div><p>Partners’ efforts to manage risk extend far beyond decisions made when an alliance is formed and continue throughout its lifecycle. As an alliance matures, it is expected that partners will adapt controls to address unanticipated, emergent risks; however, empirical evidence indicates that such changes are relatively rare. This study aims to advance our understanding of the constraints on control adaptation by examining the role of governance inseparability, a condition in which partners’ prior control choices limit the range and types of subsequent strategic control options. Using a longitudinal analysis of two mature alliances, we examine episodes where partners struggled to switch from or differentiate alliance controls compromised by emergent risks. We trace these constraints to a range of sources, including contractual commitments, alliance-specific regulation, and control consistency. Furthermore, we observe how partners introduced ‘compensatory controls’, that is, additional controls to remedy secondary control problems created by the existing control infrastructure.</p></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"52 ","pages":"Article 100756"},"PeriodicalIF":4.6,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.mar.2021.100756","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44250007","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: 4