Pub Date : 2021-08-04DOI: 10.1108/jaoc-07-2020-0087
Larissa Marx Welter, S. Ensslin
Purpose The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations. Design/methodology/approach A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map. Findings The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur. Originality/value The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.
本研究的目的是验证和分组文献中实证研究报告的绩效评估系统的非预期后果(UCs);并确定这些后果是否体现在组织的管理或运营层面。设计/方法/方法使用知识发展过程-建构主义干预工具对文献进行系统回顾。从Scopus和Web of Science数据库中选取具有代表性的33篇科学相关的实证文章。数据的处理是由于对研究结果的批判性反思，在文献图中综合。研究确定了24个UCs，其中大多数为阴性。这些被分为两类:感觉/情绪和态度/暗示。大多数有意识的态度表现在管理层面，而无意识的态度则出现在操作层面。已经确定的是，员工更有可能被诱导采取不正常的行为。与PES相互作用的社会方面，如上下文和文化因素，是理解PES UCs如何发生的基础。原创性/价值本研究为希望深入研究uc主题的绩效评估领域的研究人员和专业人士提供了见解，该研究基于文献地图的拟议结构，该结构包括将结果分为感觉和态度;检查发生级别(管理级别或操作级别);辨别态度的本质，是有意识的还是无意识的。
{"title":"How do the unintended consequences of performance evaluation systems manifest themselves?","authors":"Larissa Marx Welter, S. Ensslin","doi":"10.1108/jaoc-07-2020-0087","DOIUrl":"https://doi.org/10.1108/jaoc-07-2020-0087","url":null,"abstract":"\u0000Purpose\u0000The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations.\u0000\u0000\u0000Design/methodology/approach\u0000A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map.\u0000\u0000\u0000Findings\u0000The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur.\u0000\u0000\u0000Originality/value\u0000The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"30 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83740123","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 : 2021-08-04DOI: 10.1108/jaoc-10-2020-0179
H. Fahlevi, Irsyadillah Irsyadillah, Mirna Indriani, R. S. Oktari
Purpose This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system. Design/methodology/approach A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital. Findings The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs. Originality/value This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.
{"title":"DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics","authors":"H. Fahlevi, Irsyadillah Irsyadillah, Mirna Indriani, R. S. Oktari","doi":"10.1108/jaoc-10-2020-0179","DOIUrl":"https://doi.org/10.1108/jaoc-10-2020-0179","url":null,"abstract":"\u0000Purpose\u0000This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system.\u0000\u0000\u0000Design/methodology/approach\u0000A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital.\u0000\u0000\u0000Findings\u0000The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs.\u0000\u0000\u0000Originality/value\u0000This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"16 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81967623","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 : 2021-08-02DOI: 10.1108/jaoc-01-2018-0009
Amro Abdel-halim, Mirghani N. Ahmed
Purpose This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study. Design/methodology/approach A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents. Findings A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model. Research limitations/implications The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized. Practical implications The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices. Originality/value A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.
{"title":"Evaluating the usefulness of two proposed performance management frameworks: evidence from business practice","authors":"Amro Abdel-halim, Mirghani N. Ahmed","doi":"10.1108/jaoc-01-2018-0009","DOIUrl":"https://doi.org/10.1108/jaoc-01-2018-0009","url":null,"abstract":"\u0000Purpose\u0000This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.\u0000\u0000\u0000Design/methodology/approach\u0000A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.\u0000\u0000\u0000Findings\u0000A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.\u0000\u0000\u0000Research limitations/implications\u0000The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.\u0000\u0000\u0000Practical implications\u0000The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.\u0000\u0000\u0000Originality/value\u0000A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"24 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80292526","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 : 2021-07-31DOI: 10.1108/jaoc-12-2019-0125
L. Balslev, S. Thrane, I. Friis
Purpose This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers. Design/methodology/approach The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively. Findings This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks. Research limitations/implications Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process. Originality/value Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.
{"title":"Information technology systems implementation and processes of integration and disintegration: case study evidence from Air Greenland","authors":"L. Balslev, S. Thrane, I. Friis","doi":"10.1108/jaoc-12-2019-0125","DOIUrl":"https://doi.org/10.1108/jaoc-12-2019-0125","url":null,"abstract":"\u0000Purpose\u0000This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers.\u0000\u0000\u0000Design/methodology/approach\u0000The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively.\u0000\u0000\u0000Findings\u0000This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks.\u0000\u0000\u0000Research limitations/implications\u0000Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process.\u0000\u0000\u0000Originality/value\u0000Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"8 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84189901","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 : 2021-07-27DOI: 10.1108/jaoc-11-2020-0183
C. Kassim, Noor Liza Adnan, Roziani Ali
Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.
{"title":"Institutional pressures influencing environmental management accounting adoption by Malaysian local governments","authors":"C. Kassim, Noor Liza Adnan, Roziani Ali","doi":"10.1108/jaoc-11-2020-0183","DOIUrl":"https://doi.org/10.1108/jaoc-11-2020-0183","url":null,"abstract":"\u0000Purpose\u0000Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs.\u0000\u0000\u0000Design/methodology/approach\u0000Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption.\u0000\u0000\u0000Findings\u0000The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA.\u0000\u0000\u0000Research limitations/implications\u0000The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA.\u0000\u0000\u0000Originality/value\u0000Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"53 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77489663","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 : 2021-07-16DOI: 10.1108/JAOC-02-2020-0025
O. Erin, O. Bamigboye
Purpose The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018. Design/methodology/approach The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche). Findings The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms. Research limitations/implications This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires. Practical implications This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle. Originality/value This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.
{"title":"Evaluation and analysis of SDG reporting: evidence from Africa","authors":"O. Erin, O. Bamigboye","doi":"10.1108/JAOC-02-2020-0025","DOIUrl":"https://doi.org/10.1108/JAOC-02-2020-0025","url":null,"abstract":"\u0000Purpose\u0000The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018.\u0000\u0000\u0000Design/methodology/approach\u0000The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche).\u0000\u0000\u0000Findings\u0000The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms.\u0000\u0000\u0000Research limitations/implications\u0000This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires.\u0000\u0000\u0000Practical implications\u0000This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle.\u0000\u0000\u0000Originality/value\u0000This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"32 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82925909","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 : 2021-07-09DOI: 10.1108/JAOC-09-2020-0139
D. McCarthy, Phyllis Alexander, Y. Jung
Purpose This study aims to examine the interrelationship between the employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and employee organisational commitment amongst accounts department staff in public service organisations. Design/methodology/approach Survey data is taken from tax accountants and accounts administration staff (n = 285) across seven South Korean state-owned enterprises involved in the provision of various public services (utilities, infrastructure, energy and housing). Structural equation modeling techniques are used to conduct mediation and moderated-mediation analysis. Findings Results show that both employee PSM and organisational CSR are significant in determining organisational commitment, especially where they result in value congruence. The authors also find that perceived levels of internal and external CSR are significant in moderating the impact of different dimensions of PSM. Practical implications As accounting in public service organisations faces growing professional and commercial demands to address stakeholder needs, the need for organisations to retain accounts staff with the necessary motivations is vital. The findings highlight the importance of value congruence in achieving long-term employee organisational commitment and the need for the CSR objectives of organisations to take account of both external and internal stakeholders. Originality/value Little research has examined the relationship between PSM and organisational commitment amongst accounting staff in the quasi-public/private state-owned enterprise sector. This despite the level of organisational (e.g. introduction of new public management approach) and professional change (e.g. regulatory changes) experienced over the past two decades and the importance of the sector in public service provision.
{"title":"Enhancing the organisational commitment of public sector accounting staff through the pursuit of CSR objectives","authors":"D. McCarthy, Phyllis Alexander, Y. Jung","doi":"10.1108/JAOC-09-2020-0139","DOIUrl":"https://doi.org/10.1108/JAOC-09-2020-0139","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the interrelationship between the employee public service motivations (PSM), organisational corporate social responsibility (CSR) objectives and employee organisational commitment amongst accounts department staff in public service organisations.\u0000\u0000\u0000Design/methodology/approach\u0000Survey data is taken from tax accountants and accounts administration staff (n = 285) across seven South Korean state-owned enterprises involved in the provision of various public services (utilities, infrastructure, energy and housing). Structural equation modeling techniques are used to conduct mediation and moderated-mediation analysis.\u0000\u0000\u0000Findings\u0000Results show that both employee PSM and organisational CSR are significant in determining organisational commitment, especially where they result in value congruence. The authors also find that perceived levels of internal and external CSR are significant in moderating the impact of different dimensions of PSM.\u0000\u0000\u0000Practical implications\u0000As accounting in public service organisations faces growing professional and commercial demands to address stakeholder needs, the need for organisations to retain accounts staff with the necessary motivations is vital. The findings highlight the importance of value congruence in achieving long-term employee organisational commitment and the need for the CSR objectives of organisations to take account of both external and internal stakeholders.\u0000\u0000\u0000Originality/value\u0000Little research has examined the relationship between PSM and organisational commitment amongst accounting staff in the quasi-public/private state-owned enterprise sector. This despite the level of organisational (e.g. introduction of new public management approach) and professional change (e.g. regulatory changes) experienced over the past two decades and the importance of the sector in public service provision.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"7 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82369354","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 : 2021-07-08DOI: 10.1108/JAOC-06-2020-0070
H. Sofyani, Suryo Pratolo, Z. Saleh
Purpose This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust. Design/methodology/approach This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses. Findings The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not. Originality By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.
{"title":"Do accountability and transparency promote community trust? Evidence from village government in Indonesia","authors":"H. Sofyani, Suryo Pratolo, Z. Saleh","doi":"10.1108/JAOC-06-2020-0070","DOIUrl":"https://doi.org/10.1108/JAOC-06-2020-0070","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the determinants of accountability and transparency of Indonesian village government(s), namely, the competence and organisational commitment of village government staff, and the consequences of accountability and transparency for village community trust.\u0000\u0000\u0000Design/methodology/approach\u0000This research was conducted in village governments in the province of the Special Region of Yogyakarta, covering four regencies: Sleman, Bantul, Kulon Progo and Gunung Kidul. A total of 128 village governments participated in this research. Data were collected by distributing a questionnaire survey, and a partial least squares technique was used to test the research hypotheses.\u0000\u0000\u0000Findings\u0000The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition, it was discovered that transparency is positively associated with village community trust but accountability is not.\u0000\u0000\u0000Originality\u0000By testing the determinants and consequences of accountability and transparency following the ratification of the new village law regulating village government governance, this study is, to the best of the authors’ knowledge, pioneering research.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"11 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78746992","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 : 2021-06-18DOI: 10.1108/JAOC-05-2020-0064
Meghna Goswami
Purpose This study aims to investigate the influence of social intelligence and collective efficacy on the fearlessness of change. Furthermore, this study investigates the mediation effect of collective efficacy and moderating role of management commitment to change in the relationship between social intelligence and fearlessness of change. Design/methodology/approach The analysis is based on data collected from 296 members of information technology and Banking Financial Services Industry organisations using a survey questionnaire. Hypotheses have been tested using structural equation modelling. Findings The findings show that social intelligence and collective efficacy positively influence fearlessness of change. Social intelligence also impacts collective efficacy positively. Further, collective efficacy acts as a mediator and management commitment to change acts as a moderator in the relationship between social intelligence and fearlessness of change. Research limitations/implications This study highlights the relevance of social intelligence in fostering a fearless attitude towards change for easy transition from the current organisational state to a new or desired state. Practical implications Organisational leaders must strive to develop a climate of fearlessness in organisations undergoing change so that the employees acquire this attitude of fearlessness and face the hurdles that come with change with a positive mind set. Originality/value This study is amongst the few such studies that examined the relationship amongst variables of this study.
{"title":"Promoting fearlessness of change through social intelligence: mediating role of collective efficacy and moderating role of management commitment to change","authors":"Meghna Goswami","doi":"10.1108/JAOC-05-2020-0064","DOIUrl":"https://doi.org/10.1108/JAOC-05-2020-0064","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the influence of social intelligence and collective efficacy on the fearlessness of change. Furthermore, this study investigates the mediation effect of collective efficacy and moderating role of management commitment to change in the relationship between social intelligence and fearlessness of change.\u0000\u0000\u0000Design/methodology/approach\u0000The analysis is based on data collected from 296 members of information technology and Banking Financial Services Industry organisations using a survey questionnaire. Hypotheses have been tested using structural equation modelling.\u0000\u0000\u0000Findings\u0000The findings show that social intelligence and collective efficacy positively influence fearlessness of change. Social intelligence also impacts collective efficacy positively. Further, collective efficacy acts as a mediator and management commitment to change acts as a moderator in the relationship between social intelligence and fearlessness of change.\u0000\u0000\u0000Research limitations/implications\u0000This study highlights the relevance of social intelligence in fostering a fearless attitude towards change for easy transition from the current organisational state to a new or desired state.\u0000\u0000\u0000Practical implications\u0000Organisational leaders must strive to develop a climate of fearlessness in organisations undergoing change so that the employees acquire this attitude of fearlessness and face the hurdles that come with change with a positive mind set.\u0000\u0000\u0000Originality/value\u0000This study is amongst the few such studies that examined the relationship amongst variables of this study.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"109 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75530219","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 : 2021-06-18DOI: 10.1108/JAOC-05-2020-0057
Vien Chu, Belinda G. Luke
Purpose - This study investigates how NGO managers balance accountability to donors and beneficiaries, and the role of felt responsibility in this process. Design/methodology/approach - Using concepts of accountability theory, practices of microenterprise development (MED) NGOs are examined in two countries - Bangladesh and Indonesia - through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data. Findings - Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective. Originality/value - Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors, and beneficiaries. Key words Downward accountability, felt responsibility, microenterprise, NGOs, upward accountability
{"title":"“Felt responsibility”: a mediator for balancing NGOs’ upward and downward accountability","authors":"Vien Chu, Belinda G. Luke","doi":"10.1108/JAOC-05-2020-0057","DOIUrl":"https://doi.org/10.1108/JAOC-05-2020-0057","url":null,"abstract":"Purpose - This study investigates how NGO managers balance accountability to donors and beneficiaries, and the role of felt responsibility in this process. Design/methodology/approach - Using concepts of accountability theory, practices of microenterprise development (MED) NGOs are examined in two countries - Bangladesh and Indonesia - through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data. Findings - Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective. Originality/value - Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors, and beneficiaries. Key words Downward accountability, felt responsibility, microenterprise, NGOs, upward accountability","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"87 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89040545","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}
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