Pub Date : 2020-08-13DOI: 10.1108/jaoc-03-2020-0030
T. Berg, D. Madsen
This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.,This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.,While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.,This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.,This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.,Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.
{"title":"The historical evolution and popularity of activity-based thinking in management accounting","authors":"T. Berg, D. Madsen","doi":"10.1108/jaoc-03-2020-0030","DOIUrl":"https://doi.org/10.1108/jaoc-03-2020-0030","url":null,"abstract":"This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.,This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.,While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.,This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.,This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.,Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"38 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77654412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-08-06DOI: 10.1108/jaoc-05-2020-0063
Hanvedes Daovisan, T. Chamaratana
The purpose of this study is to apply a grounded theory (GT) approach to develop a theory of resistance to change in the financial management of Laotian family firms.,The research adopts a GT approach, using a theoretical sampling procedure. Interviews were conducted with 36 Laotian family firms between April 2017 and May 2019. The in-depth interview transcriptions were analyed using open coding, axial coding and selective coding.,The interviewees identified that strategic planning, budgeting and management processes are factors influencing resistance to change. Research results show that accounting portfolios, investment decisions and return on assets are aspects of financial management that are particularly prone to change. The authors, therefore, suggest that Laotian family firms’ reduction in confidence and loss aversion may activate resistance to the adoption of more efficient financial management practices.,To the best of the authors’ knowledge, this is the first research to attempt to use grounded data to emerge a theory of resistance to change in financial management in Laos.
{"title":"Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos","authors":"Hanvedes Daovisan, T. Chamaratana","doi":"10.1108/jaoc-05-2020-0063","DOIUrl":"https://doi.org/10.1108/jaoc-05-2020-0063","url":null,"abstract":"The purpose of this study is to apply a grounded theory (GT) approach to develop a theory of resistance to change in the financial management of Laotian family firms.,The research adopts a GT approach, using a theoretical sampling procedure. Interviews were conducted with 36 Laotian family firms between April 2017 and May 2019. The in-depth interview transcriptions were analyed using open coding, axial coding and selective coding.,The interviewees identified that strategic planning, budgeting and management processes are factors influencing resistance to change. Research results show that accounting portfolios, investment decisions and return on assets are aspects of financial management that are particularly prone to change. The authors, therefore, suggest that Laotian family firms’ reduction in confidence and loss aversion may activate resistance to the adoption of more efficient financial management practices.,To the best of the authors’ knowledge, this is the first research to attempt to use grounded data to emerge a theory of resistance to change in financial management in Laos.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"36 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73740738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-31DOI: 10.1108/jaoc-01-2019-0001
A. Taschner, Michel Charifzadeh
Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.,A content analysis is conducted including 114 higher education textbooks written in English or in German language.,The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.,There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.,To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.
{"title":"Management accounting in supply chains – what we know and what we teach","authors":"A. Taschner, Michel Charifzadeh","doi":"10.1108/jaoc-01-2019-0001","DOIUrl":"https://doi.org/10.1108/jaoc-01-2019-0001","url":null,"abstract":"Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.,A content analysis is conducted including 114 higher education textbooks written in English or in German language.,The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.,There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.,To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"38 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73567887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-31DOI: 10.1108/jaoc-02-2019-0025
T. Wolf, M. Kuttner, Birgit Feldbauer-Durstmüller, C. Mitter
Purpose Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective. Design/methodology/approach This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles. Findings This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities. Originality/value To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.
{"title":"What we know about management accountants’ changing identities and roles – a systematic literature review","authors":"T. Wolf, M. Kuttner, Birgit Feldbauer-Durstmüller, C. Mitter","doi":"10.1108/jaoc-02-2019-0025","DOIUrl":"https://doi.org/10.1108/jaoc-02-2019-0025","url":null,"abstract":"\u0000Purpose\u0000Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.\u0000\u0000\u0000Design/methodology/approach\u0000This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.\u0000\u0000\u0000Findings\u0000This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"42 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78418301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-29DOI: 10.1108/jaoc-11-2019-0116
Tapio Jukka, J. Pellinen
Purpose Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types. Design/methodology/approach This study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types. Findings This study reports a theory-based measurement construct that is initially validated with new empirical data. The authors found from the empirical data four different categories of firms based on the general type of their MCSs labelled clan, adhocracy, market and hierarchy. Originality/value This study makes two contributions to the MCS literature. Firstly, it presents a theory-based measurement construct to identify organisational and top management attributes that can be used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual reports and other publicly available data sources can be used to identify the overall MCS types of organisations.
{"title":"Exploring management control system typologies: an organisation-level view","authors":"Tapio Jukka, J. Pellinen","doi":"10.1108/jaoc-11-2019-0116","DOIUrl":"https://doi.org/10.1108/jaoc-11-2019-0116","url":null,"abstract":"\u0000Purpose\u0000Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.\u0000\u0000\u0000Design/methodology/approach\u0000This study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types.\u0000\u0000\u0000Findings\u0000This study reports a theory-based measurement construct that is initially validated with new empirical data. The authors found from the empirical data four different categories of firms based on the general type of their MCSs labelled clan, adhocracy, market and hierarchy.\u0000\u0000\u0000Originality/value\u0000This study makes two contributions to the MCS literature. Firstly, it presents a theory-based measurement construct to identify organisational and top management attributes that can be used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual reports and other publicly available data sources can be used to identify the overall MCS types of organisations.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77194553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-27DOI: 10.1108/jaoc-07-2018-0060
A. Siti-Nabiha, Teddy Jurnali
This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country.,A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.,The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.,The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.,The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.
{"title":"Institutional work and implementation of a performance measurement and management system in a developing country","authors":"A. Siti-Nabiha, Teddy Jurnali","doi":"10.1108/jaoc-07-2018-0060","DOIUrl":"https://doi.org/10.1108/jaoc-07-2018-0060","url":null,"abstract":"This paper aims to investigate the actions and activities undertaken by public managers of a local government to institutionalise an externally mandated performance measurement and management (PMM) system in a developing country.,A qualitative case study of one of the best-ranked early adopters of PMM in a local government in Indonesia was undertaken, with interviews with public officers at various organisational levels, along with an extensive documentary review. An institutional work perspective was used to explain the types of work undertaken to institutionalise PMM at the organisation.,The PMM change was shown to be centralised and directed from the top and facilitated by other public officers. The Mayors’ instrumental and political view of PMM as a tool for efficiency and societal legitimacy enabled the adoption of PMM. The political and cultural work of the Mayor and the key officers involved constructing new rules pertaining to PMM, specifically in dealing with resource allocation and its associated sanctions and rewards, which encouraged more substantive implementation. The substantive implementation of PMM had a significant influence on the norms and values of the local government.,The case organisation is the local government of a relatively medium-sized city. Therefore, it may be easier to achieve tighter control and coordination as compared to the local government of other larger cities.,The paper highlights the interrelated nature of institutional work in the creation and disruption of institutions. In addition, the three main types of institutional work, i.e. political, cultural and technical work, are not mutually exclusive. The paper also indicates the processes involved in the implementation of PMM, which unfolds from the establishment of a policy, its impact, and the role of the actors in the process.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"7 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82074040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-07-23DOI: 10.1108/jaoc-10-2018-0100
S. Simpson, L. A. Tetteh, Cletus Agyenim-Boateng
This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.,A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.,The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.,The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.,This study offers a practical implication for governments, consultants and donor agencies.,This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.
{"title":"Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana","authors":"S. Simpson, L. A. Tetteh, Cletus Agyenim-Boateng","doi":"10.1108/jaoc-10-2018-0100","DOIUrl":"https://doi.org/10.1108/jaoc-10-2018-0100","url":null,"abstract":"This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.,A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.,The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.,The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.,This study offers a practical implication for governments, consultants and donor agencies.,This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"17 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84700633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-06-26DOI: 10.1108/jaoc-09-2019-0101
J. Munck, Alexander Tkotz, S. Heidenreich, A. Wald
The study builds on existing research in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent and efficient.,The authors use dyadic data to determine the effect of 58 MC instruments on NPD process stage-specific performance and subsequent innovation and firm success. To provide empirical evidence of each MC instrument’s effectiveness, three importance-performance matrix analyses were conducted that assess the impact of each MC instrument.,The authors identify patterns in the application of MC instruments which contribute to successful innovation activities and the authors determine the impact of MC instruments on NPD performance, innovation performance and firm performance in different stages of the NPD process.,The authors provide knowledge that can be used by managers to review their actual application of MC in the NPD process and to select their instrument set.,The authors contribute to the MC literature by examining data from a cross-industry study on the effects of MC instruments during the NPD process. The authors include a comprehensive set of MC instruments and show how their effect changes between the different stages of the NPD process.
{"title":"The performance effects of management control instruments in different stages of new product development","authors":"J. Munck, Alexander Tkotz, S. Heidenreich, A. Wald","doi":"10.1108/jaoc-09-2019-0101","DOIUrl":"https://doi.org/10.1108/jaoc-09-2019-0101","url":null,"abstract":"The study builds on existing research in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent and efficient.,The authors use dyadic data to determine the effect of 58 MC instruments on NPD process stage-specific performance and subsequent innovation and firm success. To provide empirical evidence of each MC instrument’s effectiveness, three importance-performance matrix analyses were conducted that assess the impact of each MC instrument.,The authors identify patterns in the application of MC instruments which contribute to successful innovation activities and the authors determine the impact of MC instruments on NPD performance, innovation performance and firm performance in different stages of the NPD process.,The authors provide knowledge that can be used by managers to review their actual application of MC in the NPD process and to select their instrument set.,The authors contribute to the MC literature by examining data from a cross-industry study on the effects of MC instruments during the NPD process. The authors include a comprehensive set of MC instruments and show how their effect changes between the different stages of the NPD process.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"5 1","pages":"259-284"},"PeriodicalIF":1.9,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74406077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-29DOI: 10.1108/jaoc-02-2020-0022
Atthaphon Mumi, George Joseph, Shakil Quayes
Purpose Microfinance institutions (MFIs) play an important role in economic development, with the dual objectives of social outreach and financial self-sufficiency. The purpose of this study is to examine the influence of organizational structure and variations in legal systems on the MFI dual performance goals. Design/methodology/approach Using a sample that includes 1,518 MFIs from 105 different countries over a period of 20 years, this study analyzes the data by applying a model that includes six categories of organizational structures and variations of legal systems, including both civil and common law, with accounting performance measures for the dependent variables. Findings The analyses provide robust results indicating that MFIs structured as non-governmental organizations (NGOs) have better social outreach than all other types of MFIs and exhibit better financial performance than MFIs registered as commercial banks or credit unions. Legal systems also played a role in MFI effectiveness. Research limitations/implications Given the increasing importance of MFIs on economic development globally, this study has relevance on how the impact of MFI structural characteristics and macro-level influences on their dual performance criteria can be translated into management approaches and governance policies that can increase the effectiveness of these dual (i.e. social and financial) goals. Originality/value This study is more comprehensive than prior research in addressing the influence of organizational structures of MFIs and legal systems on MFI dual mission, namely, its financial performance and social outreach, thereby increasing our understanding of policy implications in sustaining the MFI’s developmental role.
{"title":"Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities","authors":"Atthaphon Mumi, George Joseph, Shakil Quayes","doi":"10.1108/jaoc-02-2020-0022","DOIUrl":"https://doi.org/10.1108/jaoc-02-2020-0022","url":null,"abstract":"\u0000Purpose\u0000Microfinance institutions (MFIs) play an important role in economic development, with the dual objectives of social outreach and financial self-sufficiency. The purpose of this study is to examine the influence of organizational structure and variations in legal systems on the MFI dual performance goals.\u0000\u0000\u0000Design/methodology/approach\u0000Using a sample that includes 1,518 MFIs from 105 different countries over a period of 20 years, this study analyzes the data by applying a model that includes six categories of organizational structures and variations of legal systems, including both civil and common law, with accounting performance measures for the dependent variables.\u0000\u0000\u0000Findings\u0000The analyses provide robust results indicating that MFIs structured as non-governmental organizations (NGOs) have better social outreach than all other types of MFIs and exhibit better financial performance than MFIs registered as commercial banks or credit unions. Legal systems also played a role in MFI effectiveness.\u0000\u0000\u0000Research limitations/implications\u0000Given the increasing importance of MFIs on economic development globally, this study has relevance on how the impact of MFI structural characteristics and macro-level influences on their dual performance criteria can be translated into management approaches and governance policies that can increase the effectiveness of these dual (i.e. social and financial) goals.\u0000\u0000\u0000Originality/value\u0000This study is more comprehensive than prior research in addressing the influence of organizational structures of MFIs and legal systems on MFI dual mission, namely, its financial performance and social outreach, thereby increasing our understanding of policy implications in sustaining the MFI’s developmental role.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"6 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86523717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-25DOI: 10.1108/jaoc-07-2019-0080
K. Song, Eunyoung Whang
Using Porter’s (1980) generic strategy to define strategic positioning of law firms, this paper aims to explain why some law firms have more/less pay inequality than others do and examine the impact of pay inequality on law firms’ partners and the job satisfaction of their associates.,This paper uses data from The American Lawyer. The strategic positioning, compensation and job satisfaction scores of 614 firm-year observations of US law firms are hand-collected over the period from 2007 to 2016.,Non-equity partners at law firms with differentiation strategy (Porter, 1980) are more likely to build rainmaking ability than those at law firms relying on billable hours. As a result, law firms with differentiation strategy have a narrower pay gap between their equity and non-equity partners than those firms relying on billable hours. After controlling for the effects of strategy on pay inequality using two-stage and three-stage least squares models, this paper finds that a wider pay gap deprives associates of job satisfaction.,Considering strategic positioning, this paper validates why some law firms have more/less pay inequality and proves how pay inequality affects job satisfaction.
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