| 1. |
- Ahlgren, Per Christian, et al.
(författare)
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The Nordic research on accounting in inter-organizational relationships - the foundations of a microprocessual research approach to classical issues
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Ingår i: Journal of Accounting and Organizational Change. - 1839-5473 .- 1832-5912. ; 19:1, s. 115-141
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research. Design/methodology/approach Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments. Findings The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties. Originality/value The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.
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| 2. |
- Argento, Daniela, et al.
(författare)
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Reforming the Dutch water chain : how radical ambitions turned into a moderate pace of change
- 2009
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Ingår i: Journal of Accouting & Organizational Change. - 1832-5912 .- 1839-5473. ; 5:3, s. 321-343
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory.Design/methodology/approach – This paper is a case study at the organizational field level of the Dutch water sector.Findings – In order to enhance efficiency and transparency, Dutch Central Government initially attempted to enforce top-down radical changes, including the formation of integrated water chain companies. However, after discussions and reactions of the interested parties, the central government authorised a bottom-up approach, giving discretional powers to the individual water organizations. This transition to a bottom-up approach can mainly be explained by the limited pressure exerted by the central government to change and the powerful position of the relevant organizations within the water sector, as well as their ability to establish strong coalitions to avoid mandatory radical changes.Research limitations/implications – The theoretical background is useful in analysing thechange processes in other public sectors.Practical implications – The Dutch way of consensus seeking might be threatened by its own inertia, and in the case of ineffectiveness, it could be replaced by a more top-down and radical reformpackage.Originality/value – Unravelling public sector reform into goals, means and approaches is useful, because although goals can remain the same during the change process, the means and approachesmay be altered. Resistance to radical changes might stimulate convergent change options, such as reinforcement of the existing means of reform and may also decrease the embededdness and impermeability of the institutional fields.
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| 3. |
- Carlström, Eric D., 1957-
(författare)
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Strategies for change : Adaptation to new accounting conditions
- 2012
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 8:1, s. 41-61
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to identify middle managers' strategies during changed accounting conditions. Design/methodology/approach - Middle managers from hospitals, primary care and community care were interviewed about their strategies during change processes. Each middle manager selected changes that had played the greatest part in a ten-year period. Findings - Each change was dominated by one strategy that corresponded to the tactics of middle managers during change. They ITquestioned/IT new control models, they ITexperimented/IT with smart budget strategies and they ITimplemented/IT new IT technology. These strategies formed transitions in a continuous circular change model based on Hinings and Malholtra. The study points to two key findings. First, strategies that can be perceived as irrational are organised within a context of plausible explanations; and second, middle managers in public organisations are likely to adopt innovations supported by management policy voluntarily and to question or even reject those prohibited. Research limitations/implications - Criticism may be directed towards the fact that the theoretical model presented in the analysis has an element of determinism. In the model, the managers' control strategies are given limited influence. The theoretical model's strength is that it measures the development in slow-to-change public organisations with long histories and deeply rooted practices. Practical implications - The results can be used to understand the motives of the middle managers' strategies for change. It provides support to management that hesitates between defending a well-established but criticised organisational model, and implementing new and untested approaches. Originality/value - Theoretical change models frequently originate from a management perspective or differentiate between "top-down" and "bottom up" change. In this paper, change is regarded as a generalised process where different phenomena are connected. This forms a circular model that moves between stable phases without change and transformative phases of major change. © 2012 Emerald Group Publishing Limited. All rights reserved.
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| 4. |
- Funck, Elin, et al.
(författare)
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The persuasion of performative technologies : constructing calculating selves in universities
- 2024
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473.
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.Design/methodology/approachThe research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.FindingsThe findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.Originality/valueThe paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics' thoughts and actions.
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| 5. |
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| 6. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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Managing and measuring employee health and wellbeing : a review and critique
- 2010
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:4, s. 436-459
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.
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| 7. |
- Höglund, Linda, 1972-, et al.
(författare)
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Public value accounting and the use of performance measurements as a management tool in a context of various assessments
- 2023
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 19:4, s. 603-621
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders. Design/methodology/approachAn interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division. FindingsPMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders. Originality/valueThe authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.
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| 8. |
- Lindvall, Jan, 1957-, et al.
(författare)
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Creating a global network of shared service centres for accounting
- 2011
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 7:3, s. 278-305
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to contribute to the understanding of the practice of IT‐enabled management control change, in particular how IT‐driven change is made possible from a practical perspective in a global context. It does so by investigating the redesign of the telecommunications company Ericsson's global finance and accounting function from an independent structure of numerous national chief financial officer units into one interdependent global network of shared service centres.Design/methodology/approachEricsson's transformation was followed by drawing mainly on interviews and documents. The data were analysed using narrative and temporal bracketing strategies for theorising from process data.FindingsThe paper illustrates how IT‐enabled management control change unfolds as a continuous interaction between a dynamic organisational structure (social dimension) and a less, but still, dynamic IT (material dimension) across time. The study also highlights how such a process is metaphorically similar to the form of a hermeneutic spiral rather than the common perspective of an arrow from the present to the future.Research limitations/implicationsThe focus of the paper is on positive organisational change and how transformation is possible from a strategic and managerial point of view. Hence, less focus is placed on the employee perspective.Practical implicationsThis paper stresses the importance of pre‐understanding, an openness to trials and learning, and a dynami stance towards the moving targets of IT and organisation.Originality/valueThe paper provides rich empirical material. The analysis includes contemporary issues, and the practice of IT‐enabled management control change.
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| 9. |
- Rad, Alexander
(författare)
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Risk management–control system interplay : case studies of two banks
- 2016
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 12:4, s. 522-546
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems.Design/methodology/approachThis study is based on 31 interviews with personnel of two banks in a European country.FindingsThe main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one.Originality/valueThis is one of very few studies investigating the interplay between risk management and control systems in banks.
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| 10. |
- Schiller, Stefan, 1949-
(författare)
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Management accounting in a learning environment
- 2010
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Ingår i: Journal of Accouting & Organizational Change. - Yorks, UK : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:1, s. 123-148
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings - By introducing and elaborating on the concept of Local Management Accounting System (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value - By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
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| 11. |
- Stockenstrand, Anna-Karin, 1977-
(författare)
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Accountability Dilemmas and Identity Struggles
- 2019
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Ingår i: Journal of Accouting & Organizational Change. - 1832-5912 .- 1839-5473. ; 15:1, s. 2-29
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially identity issues.Design/methodology/approachThe paper is based on a comparative case study of two professional chamber orchestras, one in Sweden and one in the UK. The two orchestras had significantly different funding conditions and had different relations with funders and were thus exposed to different kinds of accountability dilemmas. The two organisations were studied using and ethnographically inspired approach. The developments of various parts of the organisations were studied, such as funding, management, strategy, management control and identity issues.FindingsThe paper illustrates how the solution to accountability dilemmas in an organisation can, over time, result in the protection or the dilution of a perceived organisational core and thus in an identity struggle. Especially, management has to deal with the balance between financial and operational accountability, where organisational members could perceive the decisions to be confirming or rejecting what they perceived as being the higher purpose of their work.Practical implicationsThis paper may help managers become more aware of the long ranging consequences of managerial decisions and how such decisions may affect the identity orientation of organisational members.Originality/valueThe paper combines the concept of identity with the concept of accountability, something that has not been done to a large extent in previous research.
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| 12. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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To be or not to be - Auditors' ability to signal going concern problems
- 2015
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 11:2, s. 175-192
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper aims to chart Swedish auditors' likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs. Design/methodology/approach - The empirical data are based on annual reports and audit reports for 2,547 limited companies that went bankrupt in 2010 in the wake of the financial crisis and had filed a financial statement in the year before the bankruptcy. Findings - The findings indicate that Swedish auditors seldom issue GCWs. Moreover, there is a positive relationship between audit fee level and the likelihood of issuing GCWs, and Big 4 auditors being more likely to issue such warnings than other auditors. However, the analyses identify differences between audit firms (within the group of Big 4 firms and within the group of other audit firms) in terms of their predictions of client bankruptcies. This suggests a need for further investigation of firm-specific differences. Contrary to what was predicted, authorized auditors are not more likely to issue GCWs than approved auditors. Research limitations/implications - This paper did not investigate the impact of audit experience and tenure or the possibility that auditors may signal survival problems by resigning. Practical implications - Levying appropriate audit fees creates opportunities for thorough audits, but auditors' formal competence based on training and qualification is not a factor that enforces audit quality. Based on the findings, the authors also suggest some clarifications of existing standards to reduce ambiguity regarding the reporting of survival problems. Originality/value - The Swedish setting is a context in which most companies are small, creditor interest in accounting and auditing is strong and auditors must issue a modified audit opinion if half of the shareholders' equity is spent. This setting offers a unique research opportunity because the formal competence differs between Sweden's two categories of certified auditors, and it allows exploration beyond the dichotomy of Big 4 versus other audit firms. © Emerald Group Publishing Limited.
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| 13. |
- Elliot, Viktor
(författare)
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Institutional entrepreneurship and change A contemporary history of the Swedish banking industry and its performance management systems
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald. - 1832-5912. ; 12:2, s. 223-251
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - Using Arroyo's (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs). Design/methodology/approach - The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations' first quarter of a century. Findings - The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time. Social implications - The paper tests Arroyo's (2012) multi-level framework in an accounting setting and specifically focuses on top managers' interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks' PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets. Originality/value - Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a "wider perspective" on PMS change.
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| 14. |
- Funck, Elin K.
(författare)
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The balanced scorecard equates interests in healthcare organizations
- 2007
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Ingår i: Journal of Accounting & Organizational Change. - : Emerald, Bradford. - 1832-5912. ; 3:2, s. 88-103
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Tidskriftsartikel (refereegranskat)abstract
- Abstract:Purpose – This paper investigates how the balanced scorecard (BSC) has been translated to fit the public healthcare environment. The paper discusses how the context, consisting of politicians, administrators, and medical professionals has influenced the design and function of the BSC.Design/methodology/approach – A qualitative case study approach involving semi-structured interviews were conducted with key informants on the political, administrative, and medical professional levels of a Swedish county council.Findings – The study indicates that different interests are made visible within the perspectives of the BSC without giving priority to one interest over another. Thus, the BSC plays an important role in the formation of an equal relationship between organizational interests.Originality/value – This paper contributes to the accounting change literature by identifying a function of the BSC that has not been observed previously within the public healthcare context.
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| 15. |
- Haraldsson, Mattias, et al.
(författare)
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Compromise and avoidance : The response to new legislation
- 2014
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912. ; 10:3, s. 288-313
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach: The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. Weobtained complete data from 250of Sweden's 290 municipalities. The data are analyzed by statistical methods. The explanations are based on an institutional theory. Findings: Most of the organizations surveyed in this study had taken measures in line with the new regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the industry has responded to the new regulation by compromise and avoidance. The statistical analyses show that compliance with legislation and GAAP is associated with legal form, minority governance, fee, tax base, population growth and audit firm. Research limitations/implications: This paper provides insight into the factors that explain compliance with accounting regulation. Future research would benefit from researching the decision process when organizations choose to comply or not to comply with specific accounting regulations in the public sector. Originality/value: Few prior studies focus on the actual compliance of accounting practices at the municipal level in relation to accounting regulation and the factors that explain the level of compliance. Knowledge of the factors that explain compliance to accounting regulation will benefit from future policy decisions on regulation and auditing of public sector accounting.
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| 16. |
- Haraldsson, Mattias
(författare)
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Transparency and accountability lost? : Full cost accounting reporting in the Swedish municipal solid waste business
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - 1832-5912. ; 12:3, s. 254-280
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms - the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability. Design/methodology/approach: To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms. Findings: The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a "negative" direction. Practical implications: From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency. Originality/value: Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.
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| 17. |
- Hellström, Caroline
(författare)
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Service innovation or collaborative tradition? : Public motives for partnerships with third sector organisations
- 2020
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Ingår i: Journal of Accounting and Organizational Change. - 1832-5912. ; 17:1, s. 71-90
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to investigate public partners’ motives for seeking and/or accepting partnerships with third sector organisations.Design/methodology/approachThe approach is to seek to identify and explain motives from different perspectives; as responses to government failure or voluntary failure, as related to governance structures, and/or as driven by resource dependencies. The empirical material was gathered through semi-structured interviews with public employees in Swedish municipalities. The aim of the interviews was to grasp the public partners’ motives for partnerships with third sector organisations. Each interview started with questions on the presence and forms of partnerships, thus creating a backdrop for the motives, both during the interview and as a map of the partnership landscape.FindingsThe most prominent motives for public engagement in partnerships with third sector organisations are related to democratic values, the need to solve concrete problems, and economic rationality. The motives vary with the type of partnership of which there is considerable variation in scale, content and contribution; the types of partnership vary with different policy fields and services. Different perspectives highlight different motives but none of them excludes other perspectives.Originality/valueThe main contribution of the paper is the empirically based findings of a multi-layered public–third sector partnership landscape where policy fields, forms and complex motives are intertwined.
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| 18. |
- Jönsson, Jayne, et al.
(författare)
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Responding to funding scarcity : governance challenges in Swedish and South African development partnerships
- 2020
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Ingår i: Journal of Accounting and Organizational Change. - 1832-5912. ; 17:1, s. 91-110
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: In the context of the general funding scarcity in the nonprofit sector, this paper aims to inquire into the governance challenges facing nonprofit aid organizations in a donor–recipient partner relationship. In particular, the authors focus on the challenges of commercial diversification as the espoused alternative to aid-funding. Design/methodology/approach: A qualitative design was deployed to collect and analyze data collected from interviews conducted in three case organizations in an aid development partnership. Findings: The various responses at the organizational level are presented as well as analyses of the inter-organizational aspects. All organizations have responded strategically to reductions in funding from state/government and other aid sources by attempting to diversify commercially yet at the same time maintain dependency on aid-funding. This entailed tensions between the logics of the market and mission. These tensions are manifest not only within the organizations but also in the relations between them. Originality/value: Analyses of the twin-track strategies have highlighted that maintaining aid dependency and resource diversification have different and conflicting relational prerequisites and require diverse and conflicting internal capabilities. The paper develops a conceptual framework for capturing the governance challenges of this strategic dilemma and concludes that the choices of pursuing continued aid-funding and seeking new commercial opportunities are invariably mutually exclusive.
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| 19. |
- Kallio, Kirsi-Mari, et al.
(författare)
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Guest editorial: Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks
- 2023
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Ingår i: Journal of Accounting & Organizational Change. - 1832-5912. ; 19:4, s. 537-542
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Tidskriftsartikel (refereegranskat)abstract
- Over the past three decades, numbers, particularly those that can be expressed in financial terms, have come to be presented as a form of truth. Today, numbers guide and govern us, and shape and influence who we are, or who we should try to become (Kurunmäki et al., 2016). A few decades ago, this quantifying movement was restricted to a few fields. Today, however, it appears as if no one can escape the movement: higher education, health care and the public and private sectors in general have all witnessed a radical uptick of new management models, methods and calculative practices (Grossi et al., 2020; Argento et al., 2020; Eyraud, 2022; Parker et al., 2023). The so-called audit culture (Shore and Wright, 2015a) or audit explosion (Power, 2003) has resulted in the use of financial accounting technologies to measure and rank organizations and their employees and thus use quantification and statistics as instruments of governance and power (Shore and Wright, 2015b). More recently, the quality and quality assurance (QA) of operations and services, rankings of service providers and different excellence frameworks in public organizations have received increasing attention. Not least in the form of different accreditation systems (Bell and Taylor, 2005; Alajoutsijärvi et al., 2018; Vega and Cunha, 2023). Along with the rise in auditing and rankings, a vast number of international firms specializing in accountancy and statistical ratings have emerged (Shore and Wright, 2015a). These firms measure the creditworthiness of countries and organizations (ibid.).
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