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| 2. |
- Ax, Christian, et al.
(författare)
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Adoption of management accounting innovations : Organizational culture compatibility and perceived outcomes
- 2017
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Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005 .- 1096-1224. ; 34, s. 59-74
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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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| 3. |
- Carlsson-Wall, Martin, et al.
(författare)
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Performance measurement systems and the enactment of different institutional logics: Insights from a football organization
- 2016
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 32, s. 45-61
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of performance measurement systems (PMS) in managing the co-existence of different institutional logics in a football organization. We show that while the sports and business logics at times compete with each other, in other situations they are in harmony. We explain this with reference to an ambiguous cause-effect relationship between these logics which allows for different ways of enacting the logics. Our study thus demonstrates that compatibility of logics may vary not just between fields and organizations, as the literature has emphasized, but also between situations within an organization. Furthermore, our paper highlights how varying outcomes of the performance measures affect the way in which compromises between the two logics are made. While the literature has mostly focused on examining how compromises can be designed into the PMS, we draw attention to how situation-specific compromises are made on the basis of such PMS. The meaning attributed to different levels of sports performance was key for understanding the differences in compromising behaviour.
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| 4. |
- Christner, Carl Henning, et al.
(författare)
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Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation
- 2015
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 28:1, s. 50-67
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of accounting in the development of a biotech innovation, called the Pyrosequencing technology, intended for the scientific and commercial analysis of human DNA. Building on an extensive case study, we follow the development of this technology from its inception to the eventual downfall of the company built around the technology, Pyrosequencing AB. Using the concept of mediating instruments (Miller and O'Leary, 2007), we focus on how accounting calculations participated in shaping particular development trajectories by connecting and mediating between discrete domains and dispersed actors. We follow the development process in three different stages: first, when it was in the hands of the scientific founders; then when it became a commercial company, partially owned by a venture capital firm, HealthCap; and, finally, when Pyrosequencing AB became listed on the stock exchange. We find that different accounting calculations were used in each of these stages, and we analyse how these shaped the development process by forging particular linkages between scientific and economic ideas and different actors. Our study contributes to the literature on the relationship between accounting and product innovation in several ways: firstly, it provides an analysis of how certain accounting calculations enable particular development trajectories by mediating between different actors and domains. Secondly, our findings show the importance of attending to the shifting economic domains and economic ideas to which development processes may be linked. Finally, the results contribute to the discussion about the enabling or constraining role of accounting by showing how the enabling of particular development trajectories entails the constraining of alternative courses of action. This research adds a longitudinal perspective to the enabling/constraining question, which has often been examined using a cross-sectional design. We introduce the concept of calculative momentum as a way to increase our understanding of the role accounting play in this regard.
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| 5. |
- Englund, Hans, 1971-, et al.
(författare)
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Management accounting and the paradox of embedded agency : A framework for analyzing sources of structural change
- 2018
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005 .- 1096-1224. ; 38, s. 1-11
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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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| 6. |
- Kraus, Kalle, et al.
(författare)
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Internal/inter-firm control dynamics and power-A case study of the Ericsson-Vodafone relationship
- 2016
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Ingår i: Management Accounting Research. - : Elsevier. - 1044-5005. ; 33, s. 61-72
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Tidskriftsartikel (refereegranskat)abstract
- This paper has analysed the role of power in shaping internal/inter-firm control dynamics in the Ericsson-Vodafone relationship. While previous studies have tended to either neglect issues related to power, or focus on only one aspect of power, resource power, our contribution lies in detailing how the combination of resource, process and meaning power is key to understanding internal/inter-firm control dynamics. Vodafone mobilised resource power to bring about changes in inter-firm control, and subsequently mobilised process, meaning and resource power to implement additional inter-firm control as well as dictate changes needed in Ericsson's R&D structure, which resulted in more financially oriented internal control within Ericsson's R&D units. Our study also details how 'accounting talk' was important for determining the trajectory of internal/inter-firm control dynamics and the intimate relationship between such 'talk' and the mobilisation of power. In this respect, we extend the Hardy and Redivo (1994) power framework by showing that language is important not only in the mobilisation of meaning power (as Hardy and Redivo point out), but also resource power. (C) 2016 Published by Elsevier Ltd.
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| 7. |
- Kraus, Kalle, et al.
(författare)
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Management control in pulsating organisations-A multiple case study of popular culture events
- 2017
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 35, s. 20-34
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Tidskriftsartikel (refereegranskat)abstract
- Major events comprise an important aspect of popular culture. The pulsating nature of event organisations implies that they quickly expand at the time of the event and then contract. By examining six sport event organisations, detailed action planning was found to be crucial to ensure that both the structure and flexibility were guaranteed when the event took place. Detailed action planning served as the backbone in the chain of control in each case, connecting the evaluation based on non-financial measures with the budgeting, and with policies and procedures that were applied during the process. It created a shared understanding of the breakdown of responsibilities and duties and made it possible to clarify the role each individual played within the system and to determine when and how improvisation was needed. Our findings thereby provide important boundary conditions to the literature on 'minimal structures' by making it clear that 'minimal' management controls are not sufficient to handle the balance between structure and flexibility in pulsating organisations, which often rely on thousands of inexperienced employees to work together for a very short period of time. Detailed action planning helped create 'operational representation' (Bigley and Roberts, 2001), i.e. the basic cognitive infrastructure permitting individuals and groups to effectively integrate their behaviours with those of others on a moment-to-moment basis as the event unfolds. We also contribute by explaining important management control differences across the six organisations through the distinction between participation-and spectator-driven events. (C) 2016 Elsevier Ltd. All rights reserved.
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| 8. |
- 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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| 9. |
- 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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