| 1. |
- Curry, Amanda
(författare)
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Across the great divide : A literature review of management accounting and operations management at the shop floor
- 2019
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Ingår i: Management Review Quarterly. - : Springer. - 2198-1620 .- 2198-1639. ; 69:1, s. 75-119
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Tidskriftsartikel (refereegranskat)abstract
- Management accounting’s ability to provide relevant information in production environments has long been discussed in the fields of management accounting (MA) and operations management (OM). Researchers from each field play a major part not only in disseminating their research results, but also in channelling their perceptions of management accounting in production environments through journal publications. The thesis of this paper is that via an examination of the paradigms, theories, and methods in the fields of MA and OM our understanding of the prevailing assumptions about management accounting in production environments in the academic community can be enhanced. The review shows a divide between the fields where the field of OM is oriented towards problem-solving, and the field of MA is more theory oriented. The review points out that the understanding of practice is a divider between the fields, but it also suggests that incorporation of practicing production members into research is a promising path forward. The paper then concludes that OM problematizes management accounting in production environments as a starting point for their research agenda and that both fields portrayal of management accounting in production environments need to be nuanced. There is a need to challenge the research expectations and to accept unconventional research methods to enhance knowledge about management accounting in production environments.
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| 2. |
- Hopp, Christian, et al.
(författare)
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Revisiting the influence of institutional forces on the written business plan: a replication study
- 2018
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Ingår i: Management Review Quarterly. - : Springer Science and Business Media LLC. - 2198-1620 .- 2198-1639. ; 68:4, s. 361-398
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Tidskriftsartikel (refereegranskat)abstract
- The present paper re-analyzes and extends a study on institutional forces and the written business plan (Honig and Karlsson in J Manag 30(1):29–48, 2004). We attempt to examine to what extent critical decision making is evident in model and variable choice, and whether the implications provided by systematic replication efforts may serve to provide additional and perhaps unrecognized theoretical and/or empirical observations. We find that the key result—formal business planning does not affect performance, does not hold. In fact, we find evidence that formal business planning affects survival but not profitability. The re-analysis also reveals, that institutional antecedents to formal planning appear to be fragile and prone to researcher biases due to different coding and assumptions. Our study underscores the consequences of access to original data and coding material, and to rely upon current methodological explanations for subsequent analyses.
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| 3. |
- Strauss, C., et al.
(författare)
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Analyzing digital communication : a comprehensive literature review
- 2024
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Ingår i: Management Review Quarterly. - : Springer. - 2198-1620.
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Forskningsöversikt (refereegranskat)abstract
- Digital communication has become an essential part of both personal and professional contexts. However, unique characteristics of digital communication—such as lacking non-verbal cues or time asynchrony—clearly distinguish this new form of communication from traditional face-to-face communication. These differences raise questions about the transferability of previous findings on traditional communication to the digital communication context and emphasize the need for specialized research. To support and guide research on the analysis of digital communication, we conducted a systematic literature review encompassing 84 publications on digital communication in leading journals. By doing so, we provide an overview of the current body of research. Thereby, we focus on distinct fields of communication, methods used to collect and analyze digital communication data, as well as common methodological limitations. Building on these insights, we derive a series of comprehensive guidelines from five distinct areas for the collection and analysis of digital communication that can guide future research and organizational practice.
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