| 1. |
- Abrahamsson, Gun, et al.
(författare)
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Exploiting institutional contradictions : the role of management accounting in continuous improvement implementation
- 2006
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - Bradford : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 3:2, s. 126-144
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees’ conceptions of shopfloor worker responsibility in a company trying to implement a Continuous Improvement (CI) working practice. Methodology/approach: We use an ethnographically inspired research method where weekly CI meetings in two workgroups were observed over a period of eight months and in-depth interviews with managers and operators were conducted regularly. Findings: The study reveals that active and skilful exploiters of inconsistencies within social arrangements may use MA as one important way of transforming a traditional vertical view of worker responsibility into a more horizontally-oriented view by: creating collective reflection and reasoned analysis of the limits of the present order; and, by visualizing and justifying an alternative model(s) of social behaviour. However, the study also shows that MA may contribute to the reinforcement of a vertical view by the use of group-level measures strictly as a one-way performance monitoring device. Research limitations/implications: Arguably, it is worthwhile to explore the existence of ‘institutional heterogeneity’ because our study highlights that ‘contradictions’ between social orders may not only nurture institutional stability, but may also be a necessary (although not sufficient) condition for institutional change.
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| 2. |
- Abrahamsson, Gun, 1961-, et al.
(författare)
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On the (re)construction of numbers and operational reality : A study of face-to-face interactions
- 2016
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 13:2, s. 159-188
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.
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| 3. |
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| 4. |
- Ahrens, Thomas, et al.
(författare)
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Guest editorial : Special issue on accounting for tacit coordination … and beyond
- 2024
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Ingår i: Qualitative Research in Accounting & Management. - : Emerald Publishing. - 1758-7654 .- 1176-6093. ; 21:3, s. 253-254
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this special issue is to stimulate the scholarly debate around accounting theorising. We are particularly concerned with the social structures that keep accounting practices active and connected with one another and various other social practices. The trigger for this debate is Hendrik Vollmer’s (2019) article “Accounting for tacit coordination: the passing of accounts and the broader case for accounting theory”. The origin for this special issue lies with our surprise upon reading the article. Its essay form is unusual for accounting scholarship. Its breadth transcends the order of individual accounting literature streams. Its pursuit of the sociologically motivated problem of tacit coordination creates new connections between disparate aspect of accounting research. It makes sense but challenges its readers on the strength of its unconventional “stature” and deeply sociological involvement with everyday accounting. The paper does not purport to present a ready-made framework that can be instrumentally applied. Instead, it dares the reader to engage with considerations anchored in micro-sociology to craft their own analytical tools.
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| 5. |
- Andersson, Thomas, et al.
(författare)
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When complexity meets culture : new public management and the Swedish police
- 2009
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 6:1/2, s. 41-56
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to demonstrate how new public management (NPM) reform from the national level is implemented as practice in a local unit within the police sector in Sweden.Design/methodology/approach: A qualitative case-study approach is applied using semi-structured interviews, participant observations and analysis of documents.Findings: The paper illustrates different kinds of resistance at the organizational level. The dominant form of resistance was found to be cultural distancing. The paper demonstrates a tendency among police officers to deal with a changing and more complex work context by embracing a traditional work role.Research limitations/implications: The paper shows that reforms that add complexity may fail because of potential contradictions and the limited capacity and motivation of employees to deal with the complexity in the manner prescribed by NPM. Practical implications: The paper shows that the popular trend to adopt multi-dimensional forms of control (for instance the balanced-scorecard approach) may fail if there is a lack of consensus about what goals and measurement are important and/or there is a lack of dialogue about how the new goals should be implemented in practice.Originality/value: Research about NPM-reforms in the police sector is rare. The original contribution of this paper is to study NPM-reforms with a focus on the role of complexity in relation to resistance.
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| 6. |
- Argento, Daniela, et al.
(författare)
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The disillusion of calculative practices in academia
- 2020
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - 1176-6093 .- 1758-7654. ; 17:1, s. 1-17
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.Design/methodology/approachThis paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.FindingsThe literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.Research limitations/implicationsThis paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.Originality/valueThis paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.
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| 7. |
- Carrington, Thomas, 1974-, et al.
(författare)
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The politics of profit production
- 2022
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald. - 1176-6093 .- 1758-7654. ; 19:4, s. 441-472
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value frames that apply in different situations during this process and how the actors can benefit from the ensuing friction.Design/methodology/approach - The tensions found in the profit production process are theorized in terms of dissonance (Stark, 2009), emphasizing how multiple voices, drawing on different value frames, contribute to the search for a profit number. The authors study this by means of a case study of a large listed company in the construction industry, where, because of how judgment pervades the profit production process, the search for profit is particularly exposed.Findings - The authors find three important value frames – caution, control and compliance – which managers, accountants and auditors draw on in the profit production process, depending on the situation they find themselves in. With this finding, the authors contribute to the previous research on financial reporting and management work and the production of profits by demonstrating how the relationships between the involved actors – primarily the auditor–client relationship – can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how the dissonance created in these situations can produce generative and productive friction.Originality/value - Previous research has mostly focused on profit measurement, taking the existence of a “true” profit number for granted. The auditor–client negotiation literature typically suggests that actors endeavor to solve situations in a zero-sum game where different value frames are present. This paper, drawing on an incipient theoretical approach to accounting research which emphasizes multivocality and perspective, contributes to the nascent research on financial accounting and management work in general and the profit production process in particular. With empirical illustrations of the dissonance found in this process, this paper suggests that tensions resulting from dissonance (Stark, 2009) may be a resource in situations like the profit production process.
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| 8. |
- Curry, Amanda, et al.
(författare)
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When spaces collide : exploring the dual responsibilities of operations managers
- 2020
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 17:4, s. 614-647
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by operations managers in a variety of situations within the context of iron ore mining. The authors address a dual question: How do accounting space and production space relate to each other? And what does it mean for operations managers to reside in both those spaces at once?Design/methodology/approachThe paper is based on field studies at a mining company involving operations managers who experience tensions between accounting and production responsibilities and must prioritize between different courses of action to create value.FindingsIn contrast to the view that management accounting poses a problem for operations managers in production environments, the authors show how especially discursive tensions foster reflection and choice. Operations managers prioritize their actions in accordance with management accounting or operations based on how they experience and reflect upon the tensions they encounter, dominating artifacts and their experienced relation to space. Operations managers are not tied to specific spaces, but they prioritize their responsibility to management accounting or operations depending on the space to which they feel a sense of belongingness.Originality/valueDrawing upon a conceptualization of tensions between management accounting and operations as a spatial phenomenon, it is possible to understand the dilemmas experienced by operations managers in a dynamic and relational way. The authors propose that viewing tensions between management accounting and production as spatial phenomena enables a novel understanding of how such tensions can create reflexivity in responsibility with operations managers.
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| 9. |
- Englund, Hans, 1971-, et al.
(författare)
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What can(not) a flat and local structuration ontology do for management accounting research? : A comment on Coad, Jack and Kholeif
- 2016
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 13:2, s. 252-263
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to provide a commentary on “Structuration theory: reflections on its further potential for management accounting research”, a paper by Coad et al.Design/methodology/approach: This paper presents, discusses and challenges the critique that Coad et al. direct towards the notion of a flat and local structuration ontology in management accounting research.Findings: This paper offers a number of reflections upon Coad et al.’s key arguments against a flat and local structuration ontology in extant accounting research. Based on the authors’ understanding of such an ontology, they also elaborate on what they believe a flat and local structuration ontology “can do” and “cannot do” for accounting research. Overall, the authors agree with Coad et al. that there is indeed an ontological divide between their different views on a flat and local ontology; a divide largely related to whether researchers have an essentialist view on social phenomena. However, the authors believe that Coad et al.exaggerate how this ontological divide has affected, and may affect, future empirical management accounting research.Originality/value: This paper expands the current understanding of a flat and local structuration ontology in management accounting research.
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| 10. |
- Grossi, Giuseppe, et al.
(författare)
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Accounting for public governance
- 2014
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - 1176-6093 .- 1758-7654. ; 11:2, s. 86-91
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its majorthemes.Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue.Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders.Research limitations/implications – This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.Practical implications – The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector organisations.Originality/value – The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships withprivate and public sector entities.
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