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- 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. |
- Curry, Amanda
(författare)
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Management Accounting Above and Under Ground : Field Studies of Operations Managers’ Everyday Work
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis concerns operations managers who are required to adhere to both management accounting and operational concerns in their everyday operational work. The question addressed in this thesis is how management accounting is implicated in the everyday operational work of operations managers and their team members in production environments. The purpose is to explore management accounting practices in the everyday work of operations managers and their team members in production environments, and to theorize about their practices at the intersection of management accounting and operations. The research process drew upon ethnographic ideas and included travels back and forth between theory and practice at a mining company. This thesis shows that operations managers use management accounting in an analytical manner when they draw upon management accounting frames of reference to organize and mobilize action in their everyday operational work. An analytical use of management accounting suggests that management accounting extends beyond accounting departments and meeting rooms at operational levels and reaches out to the shop-floor and the mines. In such settings, operations managers are found doing accounting when they alternate between management accounting and operational frames of reference to interpret, construct and talk accounting in their everyday operational work. Management accounting enables operations managers to make sense of operational situations, and to gain and exert agency in their operational work. The results indicate that management accounting becomes a ‘way of doing things’ in everyday operational work via mimetic mechanisms. At times, operations managers are required to abide by management accounting in their everyday operational work via coercive mechanisms. The first conclusion is that management accounting is implicated in the everyday operational work of operations managers and their team members through its presence as a frame of reference. Operations managers do not always need to rely on accounting artefacts to mobilize action. Rather, they can rely on their developed management accounting knowledge. The second conclusion is that management accounting is implicated in the everyday work of operations managers and their team members through its presence as a practice. Management accounting influences operational routines and activities, which enables operations managers and their team members to handle the intersection between management accounting and operations by developing ways of practicing management accounting in everyday operational work. One contribution to the accounting practice literature is presenting how operations managers are shown to engage in management accounting, thereby making it a practice in their everyday work. Another contribution to the literature on the intersection between management accounting and operations is showing that operations managers gain agency via management accounting in their everyday work, which helps them navigate between management accounting and operational concerns.
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| 3. |
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| 4. |
- Curry, Amanda, et al.
(författare)
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Operations managers’ use of (ir)relevant management accounting information : A mixed-methods approach
- 2019
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Ingår i: The Nordic Journal of Business. - : Association of Business Schools Finland. - 2342-9003 .- 2342-9011. ; 68:1, s. 5-33
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Tidskriftsartikel (refereegranskat)abstract
- This paper focuses on the operations managers’ use of non-financial information in their operational work and examines whether this use increases their satisfaction with management accounting systems. Survey responses from 168 operations managers in a Swedish mining company unexpectedly demonstrate a positive relationship between operations managers’ use of traditional management accounting and management accounting system satisfaction. Our findings from a subsequent qualitative workshop in which operations managers participated suggest that trust in integrated systems is damaged by careless handling of input in such systems and interpretation difficulties caused by a lack of effective guidance from accountants. Operations managers perceive traditional management accounting as objective and appear to use it collectively as a basis for learning and improvement. Operations managers use traditional management accounting proactively with their teams, but simultaneously seek help from ‘business-oriented’ accountants to navigate in operational situations.
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| 6. |
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| 7. |
- 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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| 8. |
- Lillis, Robert J., et al.
(författare)
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MOSAIC: A satellite constellation to enable groundbreaking mars climate system science and prepare for human exploration
- 2021
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Ingår i: Planetary Science Journal. - : Institute of Physics (IOP). - 2632-3338. ; 2:5
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Tidskriftsartikel (refereegranskat)abstract
- The Martian climate system has been revealed to rival the complexity of Earth's. Over the last 20 yr, a fragmented and incomplete picture has emerged of its structure and variability; we remain largely ignorant of many of the physical processes driving matter and energy flow between and within Mars' diverse climate domains. Mars Orbiters for Surface, Atmosphere, and Ionosphere Connections (MOSAIC) is a constellation of ten platforms focused on understanding these climate connections, with orbits and instruments tailored to observe the Martian climate system from three complementary perspectives. First, low-circular near-polar Sun-synchronous orbits (a large mothership and three smallsats spaced in local time) enable vertical profiling of wind, aerosols, water, and temperature, as well as mapping of surface and subsurface ice. Second, elliptical orbits sampling all of Mars' plasma regions enable multipoint measurements necessary to understand mass/energy transport and ion-driven escape, also enabling, with the polar orbiters, dense radio occultation coverage. Last, longitudinally spaced areostationary orbits enable synoptic views of the lower atmosphere necessary to understand global and mesoscale dynamics, global views of the hydrogen and oxygen exospheres, and upstream measurements of space weather conditions. MOSAIC will characterize climate system variability diurnally and seasonally, on meso-, regional, and global scales, targeting the shallow subsurface all the way out to the solar wind, making many first-of-their-kind measurements. Importantly, these measurements will also prepare for human exploration and habitation of Mars by providing water resource prospecting, operational forecasting of dust and radiation hazards, and ionospheric communication/positioning disruptions.
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| 9. |
- Sodergren, Erica, et al.
(författare)
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The genome of the sea urchin Strongylocentrotus purpuratus.
- 2006
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Ingår i: Science. - : American Association for the Advancement of Science (AAAS). - 1095-9203 .- 0036-8075. ; 314:5801, s. 941-52
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Tidskriftsartikel (refereegranskat)abstract
- We report the sequence and analysis of the 814-megabase genome of the sea urchin Strongylocentrotus purpuratus, a model for developmental and systems biology. The sequencing strategy combined whole-genome shotgun and bacterial artificial chromosome (BAC) sequences. This use of BAC clones, aided by a pooling strategy, overcame difficulties associated with high heterozygosity of the genome. The genome encodes about 23,300 genes, including many previously thought to be vertebrate innovations or known only outside the deuterostomes. This echinoderm genome provides an evolutionary outgroup for the chordates and yields insights into the evolution of deuterostomes.
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