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- Ax, Christian, et al.
(författare)
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Adoption of management accounting innovations : Organizational culture compatibility and perceived outcomes
- 2017
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Ingår i: Management Accounting Research. - Amsterdam : Elsevier. - 1044-5005 .- 1096-1224. ; 34, s. 59-74
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Tidskriftsartikel (refereegranskat)abstract
- Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and characteristics of innovations. The study presented in this paper contributes to the literature that examines the adoption of innovations at the firm level of analysis. We develop and test an adoption model which draws on two recently introduced ideas about innovation adoption the notion of compatibility between organizational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses. In synthesising these models, we assume that a diffusing innovation that is compatible with a firm's values and beliefs is adopted early if it is perceived as delivering adequate gains while the innovation is rejected if it is not perceived as doing so, and that a diffusing innovation that is incompatible with a firm's values and beliefs is adopted late if it is perceived as reducing the likelihood of incurring losses while the innovation is rejected if it is perceived as not doing so. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms on the diffusion of the balanced scorecard across those firms. In most respects, the pattern of results this study finds supports our model and assumptions.
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- Beusch, Peter, 1967, et al.
(författare)
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Management control for sustainability: Towards integrated systems
- 2022
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 54
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Tidskriftsartikel (refereegranskat)abstract
- Companies struggle to integrate sustainability into their corporate strategy and implement it in their business activities. To examine this issue, we develop an extended version of Gond et al.’s (2012) integration typology that considers all four of Simons's (1994, 1995) levers of control. We then present a longitudinal study of the efforts made by a multi-national industrial firm to align its management control system and sustainability control system in an integrated sustainability strategy. Our results provide three insights into control system integration for sustainability. First, intensive dialogues among managers at different organizational levels and in different organizational functions mitigate challenges to the technical and organizational integration of sustainability along a firm's value chain. Second, the degree to which the firm's strategic-level managers focus on external sustainability drivers influences how well the firm develops and markets sustainability-related products and services. Finally, a committed CEO and strategic-level management can avoid marginalizing sustainability by communicating their beliefs about it through intensive dialogues across management levels. Our results support the position that a firm can manage sustainability by making incremental changes in management control practices. © 2021 Elsevier Ltd
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- Carlsson-Wall, Martin, et al.
(författare)
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Performance measurement systems and the enactment of different institutional logics: Insights from a football organization
- 2016
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 32, s. 45-61
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of performance measurement systems (PMS) in managing the co-existence of different institutional logics in a football organization. We show that while the sports and business logics at times compete with each other, in other situations they are in harmony. We explain this with reference to an ambiguous cause-effect relationship between these logics which allows for different ways of enacting the logics. Our study thus demonstrates that compatibility of logics may vary not just between fields and organizations, as the literature has emphasized, but also between situations within an organization. Furthermore, our paper highlights how varying outcomes of the performance measures affect the way in which compromises between the two logics are made. While the literature has mostly focused on examining how compromises can be designed into the PMS, we draw attention to how situation-specific compromises are made on the basis of such PMS. The meaning attributed to different levels of sports performance was key for understanding the differences in compromising behaviour.
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- Carlsson-Wall, Martin, et al.
(författare)
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The interdependencies of intra- and inter-organisational controls and work practices-The case of domestic care of the elderly
- 2011
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 22:4, s. 313-329
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Tidskriftsartikel (refereegranskat)abstract
- The paper gives a grounded account of inter-organisational controls and work practices in the public sector to complement previous literature's strong focus on inter-organisational customer–supplier relationships in the private sector. We draw theoretically on Hopwood's (1974) administrative, social and self controls, which enable us to analyse the influence of non-managerial controls on behaviour. Empirically, a case study of inter-organisational cooperation between home help units and health centres is used as the basis of analysis. Most inter-organisational controls were developed locally and involved a mix of administrative, social and self controls. Intra- and inter-organisational social and self controls were important forms of control which impacted on intra- and inter-organisational work practices and we see the need for a broad conceptualisation of control (Van der Meer-Kooistra and Scapens, 2008). Inter-organisational social controls created an informal hierarchy that by-passed the formal hierarchies of the two organisations. Self controls reinforced the importance of being flexible to accommodate pensioner's wishes and needs in specific care situations. We also show the importance of the internal financial situation of home help units for the analysis of the interdependencies of intra- and inter-organisational controls and work practices.
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- Christner, Carl Henning, et al.
(författare)
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Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation
- 2015
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Ingår i: Management Accounting Research. - : Elsevier: 24 months. - 1044-5005. ; 28:1, s. 50-67
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the role of accounting in the development of a biotech innovation, called the Pyrosequencing technology, intended for the scientific and commercial analysis of human DNA. Building on an extensive case study, we follow the development of this technology from its inception to the eventual downfall of the company built around the technology, Pyrosequencing AB. Using the concept of mediating instruments (Miller and O'Leary, 2007), we focus on how accounting calculations participated in shaping particular development trajectories by connecting and mediating between discrete domains and dispersed actors. We follow the development process in three different stages: first, when it was in the hands of the scientific founders; then when it became a commercial company, partially owned by a venture capital firm, HealthCap; and, finally, when Pyrosequencing AB became listed on the stock exchange. We find that different accounting calculations were used in each of these stages, and we analyse how these shaped the development process by forging particular linkages between scientific and economic ideas and different actors. Our study contributes to the literature on the relationship between accounting and product innovation in several ways: firstly, it provides an analysis of how certain accounting calculations enable particular development trajectories by mediating between different actors and domains. Secondly, our findings show the importance of attending to the shifting economic domains and economic ideas to which development processes may be linked. Finally, the results contribute to the discussion about the enabling or constraining role of accounting by showing how the enabling of particular development trajectories entails the constraining of alternative courses of action. This research adds a longitudinal perspective to the enabling/constraining question, which has often been examined using a cross-sectional design. We introduce the concept of calculative momentum as a way to increase our understanding of the role accounting play in this regard.
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