| 1. |
- Lapsley, Irvine, et al.
(författare)
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The relevance of strategic management accounting to popular culture : The world of West End Musicals
- 2017
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 35, s. 47-55
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Tidskriftsartikel (refereegranskat)abstract
- The study of accounting and popular culture presents an exciting new research agenda for management accountants. This study examines this development from a strategy perspective. Specifically, this paper adds to our knowledge of the potential for Strategic Management Accounting in action by studying the novel setting of the world of West End Musicals. Using a case study approach, this study challenges conventional SMA thinking from a 'strategy-as-practice' perspective, using the process of developing a popular theatre portfolio of activities. Findings indicate that strategy is a complex practice which is an inherently social process: Theatre producers negotiate a route to the market that is mediated by validating intermediary organizations that contribute and communicate the reputation of new cultural products and thereby support the strategic process.
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| 2. |
- Malmi, Teemu
(författare)
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Managerialist studies in management accounting : 1990-2014
- 2016
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 31, s. 31-44
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Tidskriftsartikel (refereegranskat)abstract
- This article provides a review of managerialist studies in management accounting, as presented in ten leading accounting journals over the past 25 years. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying the constructive research approach. The contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed.
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| 3. |
- Wahlström, Gunnar
(författare)
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Risk management versus operational action: Basel II in a Swedish context
- 2009
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 20:1, s. 53-68
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Forskningsöversikt (refereegranskat)abstract
- The New Basel Capital Accord, Basel II, promotes standards for measurement of financial and operational risk in the banking industry. Its approach to Such risk measurement has been severely criticized in the literature, inevitably raising doubts concerning the effectiveness of Basel II. Using data from 25 semi-structured interviews with banking staff in four Swedish banks, the study suggests that Basel II is well established in practice, but there are significant concerns that Such measurement of risk may adversely affect banks' activities. Whilst Basel II is generally supported by banking staff who work directly with risk measurement, its usefulness is questioned by banking staff in operations. This difference between these two groups may be explained in relation to variations in their respective frames of reference. Both groups are inclined to take account of information that meshes well with their existing frames of reference and are thus more inclined to value changes that accord with their own viewpoints. One suggestion for addressing this schism within banks is to encourage a wider debate about the various approaches to implementing Basel II. (C) 2008 Elsevier Ltd. All rights reserved.
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