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- Asadi, Maryam, et al.
(author)
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Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?
- 2024
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In: Journal of Accouting & Organizational Change. - : Elsevier. - 1832-5912 .- 1839-5473.
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Journal article (peer-reviewed)abstract
- Purpose: This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks. Design/methodology/approach: The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses. Findings: The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation. Practical implications: The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders. Social implications: The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices. Originality/value: Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.
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| 2. |
- Funck, Elin, et al.
(author)
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The persuasion of performative technologies : constructing calculating selves in universities
- 2024
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In: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 20:6, s. 1-26
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Journal article (peer-reviewed)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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| 4. |
- Hellström, Caroline
(author)
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Service innovation or collaborative tradition? : Public motives for partnerships with third sector organisations
- 2020
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In: Journal of Accounting and Organizational Change. - 1832-5912. ; 17:1, s. 71-90
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Journal article (peer-reviewed)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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| 5. |
- Höglund, Linda, 1972-, et al.
(author)
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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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In: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 19:4, s. 603-621
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Journal article (peer-reviewed)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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| 6. |
- Jönsson, Jayne, et al.
(author)
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Responding to funding scarcity : governance challenges in Swedish and South African development partnerships
- 2021
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In: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 17:1, s. 91-110
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Journal article (peer-reviewed)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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| 7. |
- Jönsson, Jayne, et al.
(author)
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Responding to funding scarcity : governance challenges in Swedish and South African development partnerships
- 2020
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In: Journal of Accounting and Organizational Change. - 1832-5912. ; 17:1, s. 91-110
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Journal article (peer-reviewed)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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| 8. |
- Kallio, Kirsi-Mari, et al.
(author)
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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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In: Journal of Accounting & Organizational Change. - 1832-5912. ; 19:4, s. 537-542
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Journal article (peer-reviewed)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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