| 1. |
|
|
| 2. |
- 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 .- 1096-1224. ; 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.
|
|
| 3. |
|
|
| 4. |
- Beusch, Peter, 1967, et al.
(författare)
-
Management control for sustainability: Towards integrated systems
- 2022
-
Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 54
-
Tidskriftsartikel (refereegranskat)abstract
- 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 Simons's (1994, 1995) 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. © 2021 Elsevier Ltd
|
|
| 5. |
|
|
| 6. |
|
|
| 7. |
- Cäker, Mikael, 1972, et al.
(författare)
-
Management control in public sector Joint Ventures
- 2011
-
Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 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.
|
|
| 8. |
- 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
- 2020
-
Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 46:March
-
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.
|
|
| 9. |
- Johansson, Tobias, 1977-, et al.
(författare)
-
Why is research on management accounting change not explicitly evolutionary? : Taking the next step in the conceptualisation of management accounting change
- 2009
-
Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005 .- 1096-1224. ; 20:2, s. 146-162
-
Tidskriftsartikel (refereegranskat)abstract
- In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301–321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 3–25.]. We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accounting’s development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details.
|
|
| 10. |
|
|
