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- 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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- 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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- 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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- Dybtsyna, Elena, et al.
(författare)
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The rhetoric and practice of business research collaboration among high north universities
- 2019
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Ingår i: Barents Studies. - : Lapin yliopisto. - 2324-0652. ; 6:1, s. 87-104
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Tidskriftsartikel (refereegranskat)abstract
- International research collaboration and business development in the High North have become hot topics at the governmental policy level in many countries. However, despite prior research on co-operation between Nordic universities, there is a dearth of research specifically addressing the practice of High North research collaboration in business studies. We ask the following research question: how are the prospects for business research collaboration among High North Universities portrayed in national policy documents and to what extent is business research in the High North collaborative in practice? We address this question by analyses and comparisons of publicly available governmental Arctic strategies and bibliographic data on joint publications between researchers from High North universities in Finland, Norway and Sweden. The empirical results reveal diverging yet far-reaching national aspirations at the policy level which do not match the rather modest research collaboration in practice evidenced by our bibliographic data. Our conclusions suggest that the rhetoric of High North business research collaboration and the practice of actual collaboration among High North universities are decoupled from each other. We theorize about explanatory circumstances behind decoupling in the area of research collaboration and provide suggestions for further research.
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- Ekström, Cecilia, 1989-
(författare)
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Enabling and Coercive Control : Coexistence in the Case of Banking
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis focuses on subjects of control and attitudinal outcomes of formalized control in organizations. Previous research have concluded contradicting results of whether formalized control is positive or negative for the employees and propose that not only degree of formalization, but also type of formalization, can explain attitudinal outcomes.With the theoretical perspective of Adler and Borys’ concepts of enabling and coercive types of control, this thesis explore the concepts and practices of enabling and coercive control, and their relationships with attitudinal outcomes. This is done with a focus on the banking industry, which serve as a case of an extensively regulated context. An assumption put forth in this thesis is that the context in which individuals are part must be considered in the study of attitudinal outcomes of control.The analysis show that both enabling and coercive control can be found in banking, for example in business plans and regulations. However, the picture emerging is more complex than enabling control leading to positive attitudes, and coercive control leading to negative attitudes. Also, coexistence of enabling and coercive control is responded to with decoupling and acquiescence, and by drawing on global transparency.Based on these findings, together with theoretical elaborations, this thesis contribute to the literature of enabling and coercive control in a number of ways. First, it make explicit central concepts and relationships within the theory, such as design vs. perception, the role of zone of indifference as an outcome of control, and enabling and coercive control as dual roles or qual-ities of control. Moreover, this thesis suggests that multiple-level explanations to attitudinal outcomes of control, where contextual and institutional structures are considered, helps us understand attitudes to control in this context. Lastly, this thesis contribute to the notion of coexistence of enabling and coercive control by showing that coexistence can be simultaneous systems, and simultaneous cognitions, where a control can be perceived as both enabling and coercive at the same time.
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- Elliot, Viktor, et al.
(författare)
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Internprissättning
- 2018. - 11
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Ingår i: Controllerhandboken. - Stockholm : Liber. - 9789147127016 ; , s. 343-365
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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