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  • Ax, Christian, et al. (författare)
  • Adoption of management accounting innovations : Organizational culture compatibility and perceived outcomes
  • 2017
  • Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005. ; 34, s. 59-74
  • Tidskriftsartikel (refereegranskat)abstract
    • Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and characteristics of innovations. The study presented in this paper contributes to the literature that examines the adoption of innovations at the firm level of analysis. We develop and test an adoption model which draws on two recently introduced ideas about innovation adoption the notion of compatibility between organizational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses. In synthesising these models, we assume that a diffusing innovation that is compatible with a firm's values and beliefs is adopted early if it is perceived as delivering adequate gains while the innovation is rejected if it is not perceived as doing so, and that a diffusing innovation that is incompatible with a firm's values and beliefs is adopted late if it is perceived as reducing the likelihood of incurring losses while the innovation is rejected if it is perceived as not doing so. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms on the diffusion of the balanced scorecard across those firms. In most respects, the pattern of results this study finds supports our model and assumptions.
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  • Cäker, Mikael, et al. (författare)
  • Management control in public sector Joint Ventures
  • 2011
  • Ingår i: Management Accounting Research. - 1044-5005. ; 22:4, s. 330-348
  • Tidskriftsartikel (refereegranskat)abstract
    • Cooperation among public sector organizations (PSOs) is increasingly important in the management of resources in welfare systems. A Joint Venture (JV) is an organization form that enables PSOs to cooperate with each other in order to achieve economies of scale. However, JVs contain interrelated horizontal and vertical control relationships (between the owners and between the owners and the JV Company) that complicate their control. The first aim of this paper is to map the dynamics in vertical and horizontal control packages in municipal JVs and to describe the relational factors that affect them. Based on three case studies we conclude that vertical control packages are affected by: goodwill trust and competence trust; parent differences in management style and size in combination with control competence; parent diversification (low relatedness between the JV's activity and the parents’ other activities); and the horizontal control package (e.g., rules for parent interaction and distribution of work). Horizontal control packages are affected by: goodwill trust, system trust and calculative trust; parent differences in size; and efforts to achieve equality. The second aim of the paper is to contribute to the discussion on the relationship between trust and control. We observed that trust is potentially unaffected by the introduction of formal controls. We also found that trust has an inverted “crowding out” effect on control. A high ambition to maintain trust leads to underdeveloped formal controls. In addition, we found that the ambition to preserve trust may inhibit the realisation of economies of scale.
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  • Englund, Hans, 1971-, et al. (författare)
  • Management accounting and the paradox of embedded agency : A framework for analyzing sources of structural change
  • 2018
  • Ingår i: Management Accounting Research. - Elsevier. - 1044-5005. ; 38, s. 1-11
  • Tidskriftsartikel (refereegranskat)abstract
    • In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.
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  • Englund, Hans, et al. (författare)
  • Transferring knowledge across sub-genres of the ABC implementation literature 
  • 2008
  • Ingår i: Management Accounting Research. - 1044-5005. ; 19:2, s. 149-162
  • Tidskriftsartikel (refereegranskat)abstract
    • In the last decade, a continuous stream of empirical articles has investigated howvarious implementation process factors (including, top management support, adequate resources, and ABC training) influence ABC implementation success. However, at the same time, a growing number of researchers have criticised this ‘mainstream approach’ for, among other things, neglecting issues of power and politics and for viewing ABC implementations as something inherently positive. Based on Lukka and Granlund’s [Lukka, K., Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc. 27, 165–190] call for communication between various streams of ABC research, the purpose of this paper is to discuss how the ‘mainstream’ implementation literature may benefit from insights made in the politically oriented literature. A key conclusion is that such an analysis not only provides us with enriched explanations of the relatively strong and coherent findings in the ‘mainstream’ ABC implementation literature, but has also the potential to explain ‘unexpected’ and ‘contradictory’ results found in this stream of research. Based on these observations, a number of directions for future research are proposed.
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  • Holm, Morten, et al. (författare)
  • The interactive effect of competition intensity and customer service competition on customer accounting sophistication - Evidence of positive and negative associations
  • 2019
  • Ingår i: Management Accounting Research. - 1044-5005 .- 1096-1224.
  • Tidskriftsartikel (refereegranskat)abstract
    • Recent research implies that the association between competition intensity and management accounting system (MAS) design varies with the type of competition involved, depending on the purpose of the MAS in focus. This study finds that competition intensity can be positively or negatively associated with customer accounting (CA) sophistication depending on the extent to which firms tailor their activities and offerings to meet individual customer needs (engage in a particular type of competition labelled ‘customer service competition’). When customer service competition is high there is a positive relationship between competition intensity and CA sophistication, whereas when customer service competition is low this relationship is negative. Drawing on archival data and survey responses collected from 209 firms, we obtained results that support this hypothesis. The study provides the first empirical evidence of a crossover interaction effect between competition intensity and competition type on MAS design. Moreover, the study extends earlier work on CA by developing and finding empirical evidence supporting a model which provides a more nuanced understanding that explains why certain firms implement sophisticated CA practices while others are content with simpler CA.
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  • Johansson, Tobias, et al. (författare)
  • Governing cooperation hazards of outsourced municipal low contractibility transactions : An exploratory configuration approach
  • 2011
  • Ingår i: Management Accounting Research. - 1044-5005. ; 22:4, s. 292-312
  • Tidskriftsartikel (refereegranskat)abstract
    • Increasingly, public sector organizations (PSOs) outsource the delivering of important welfare services. This gives rise to important questions of how PSOs can control their suppliers. The purpose of this paper is to show how PSOs manage cooperation hazards of low contractibility transactions, i.e., activities expected to be difficult to govern. The paper applies a taxonomic configuration approach which means we apply a holistic view on the governance of suppliers and search for internally congruent governance packages that also are adapted to the context of the transactions. Three theoretically meaningful and qualitative different configurations appear in the empirical material. We find indications of the importance of internal congruence in governance packages in order to effectively deal with cooperation hazards and that the intensity in and types of controls in inter-organizational relationships are affected by the amount of cooperation hazards. A conflict between a relational and a market-based governance package in one of the configurations is argued to be the main driver behind lower expectations about positive behaviour from suppliers
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