Pub Date : 2021-06-18DOI: 10.1108/JAOC-10-2020-0165
Malik Abu Afifa, Isam Saleh
Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market. Design/methodology/approach The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection. Findings The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation. Research limitations/implications The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems. Originality/value To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.
{"title":"Management accounting systems effectiveness, perceived environmental uncertainty and enterprise risk management: evidence from Jordan","authors":"Malik Abu Afifa, Isam Saleh","doi":"10.1108/JAOC-10-2020-0165","DOIUrl":"https://doi.org/10.1108/JAOC-10-2020-0165","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and each of the three components of perceived environmental uncertainty (PEU) on ERM, using empirical evidence from the developing country's Jordanian market.\u0000\u0000\u0000Design/methodology/approach\u0000The study population includes all Jordanian companies listed on the Amman Stock Exchange at the end of 2019, and the study sample consists of all these companies (complete surveying – census population). This study chooses a quantitative method through a survey design approach using questionnaire as the best method for data collection.\u0000\u0000\u0000Findings\u0000The summation of the relationship and interaction effects (moderation) examined by this study are as follows: three of the four informational characteristics of MASE, namely, a broadness of scope, an aggregation and an integration, have a positive direct relationship with ERM. The characteristic ‘timeliness’ has non-significant negative relationship with ERM. Additionally, the interaction (moderating) effect of higher levels of two informational characteristics of MASE, namely, a timeliness and an aggregation and higher level of perceived competitor uncertainty, will result in a higher ERM implementation.\u0000\u0000\u0000Research limitations/implications\u0000The results of this study have significant ramifications for numerous companies, administrators and interested parties, as they may allow them to build and sustain effective accounting processes for management. These results support adopting sophisticated management accounting systems (MASs) instead of traditional systems in the companies to help them in improving the information quality and control levels, as well as reducing the risks by implementation of ERM. In addition, to ensure that companies are confronted with the environmental factors they face. The results of the present study will enable administrators to develop a deeper understanding of such management accounting systems.\u0000\u0000\u0000Originality/value\u0000To the best of the knowledge, this is the first study of Jordan to investigate the relationship between MASE and ERM, moderated by PEU. As such, the study raises significant findings, drawing attention to MASs and their role in Jordan.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83504331","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-03-2021-0046
Albrecht Becker, Burkhard Pedell, D. Pfaff
Purpose This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area. Design/methodology/approach This study reviews the literature and draws a critically reflective approach. Findings A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country. Originality/value The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.
{"title":"Management accounting developments in German-speaking countries: an overview and editorial reflections","authors":"Albrecht Becker, Burkhard Pedell, D. Pfaff","doi":"10.1108/JAOC-03-2021-0046","DOIUrl":"https://doi.org/10.1108/JAOC-03-2021-0046","url":null,"abstract":"\u0000Purpose\u0000This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area.\u0000\u0000\u0000Design/methodology/approach\u0000This study reviews the literature and draws a critically reflective approach.\u0000\u0000\u0000Findings\u0000A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country.\u0000\u0000\u0000Originality/value\u0000The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79531418","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 : 2021-06-16DOI: 10.1108/JAOC-09-2020-0138
Anupam Saha, T. Dunne, R. Dixon
Purpose This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading. Design/methodology/approach The green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held. Findings CED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level. Research limitations/implications The impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose. Originality/value The study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.
{"title":"Carbon disclosure, performance and the green reputation of higher educational institutions in the UK","authors":"Anupam Saha, T. Dunne, R. Dixon","doi":"10.1108/JAOC-09-2020-0138","DOIUrl":"https://doi.org/10.1108/JAOC-09-2020-0138","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the carbon emission disclosures (CED) and performance of UK higher educational institutions (HEIs) and the associated impact on their environmental reputation. The paper argues that HEIs possess distinct characteristics that make comparisons with profit-oriented companies problematic and misleading.\u0000\u0000\u0000Design/methodology/approach\u0000The green score published by the People and Planet organisation provided the population for this analysis. All universities with a 2012 score were entered into the initial sample. The association between green reputation, CED and carbon performance was examined using a robust least squared regression model. The green score published in 2019 was then compared with this to confirm whether the findings still held.\u0000\u0000\u0000Findings\u0000CED, carbon emissions and carbon audit were found to have highly significant determinant relationships with HEIs’ green reputation status at a 1% significance level.\u0000\u0000\u0000Research limitations/implications\u0000The impact of CED and carbon performance indicators needs to have a clear relationship with reputation to motivate HEIs to act and disclose.\u0000\u0000\u0000Originality/value\u0000The study is distinct in investigating the impact of CED and carbon performance by UK HEIs on their environmental reputation. The study shows whether, and how, the HEI CED and carbon performances contribute towards their environmental reputation. HEIs have distinct characteristics from profit-seeking organisations and thus tailored research is required.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89376241","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 : 2021-06-15DOI: 10.1108/JAOC-02-2020-0026
M. Youssef, H. Mahama
Purpose The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs. Design/methodology/approach Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses. Findings The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs. Practical implications The results encourage organizations to adopt BI&A to reap the full benefits of ERP. Originality/value In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.
{"title":"Does business intelligence mediate the relationship between ERP and management accounting practices?","authors":"M. Youssef, H. Mahama","doi":"10.1108/JAOC-02-2020-0026","DOIUrl":"https://doi.org/10.1108/JAOC-02-2020-0026","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the role of business intelligence and analytics (BI&A) in mediating the relationship between enterprise resource planning (ERP) and three sets of management accounting practices (MAPs): budgeting, costing and performance evaluation. It also examines the extent to which the usage of ERP affects the intensity of the application of various MAPs.\u0000\u0000\u0000Design/methodology/approach\u0000Structural equation modeling (SmartPLS 3) is used to analyze data collected from a cross-sectional survey of 82 firms in the UAE. The results indicate that the constructs are valid and reliable and that the model supports the research hypotheses.\u0000\u0000\u0000Findings\u0000The findings confirm the positive effect of the extent of using ERP systems, as a construct of modules, on the extent of applying three sets of MAPs. They also show that the extent of the use of BI&A systems partially mediates the relationship between the extent of the use of ERP systems and intensity of applying each of the three sets of MAPs.\u0000\u0000\u0000Practical implications\u0000The results encourage organizations to adopt BI&A to reap the full benefits of ERP.\u0000\u0000\u0000Originality/value\u0000In contrast to the extant research that presumes a direct influence of ERP on MAPs, this study investigates if the extent of the use of BI&A mediates the presumed relationship between the extent of the use of ERP and intensity of applying each of the three sets of MAPs.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77553498","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 : 2021-06-11DOI: 10.1108/JAOC-05-2020-0062
Huilan Zhang
Purpose There has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more sophisticated approach to examine whether hospitals’ decision for lean implementation is endogenous and test the effects of lean on hospital performance. Design/methodology/approach This study uses a publicly available data set of hospitals across the USA from 2002 to 2019 and performs two-stage least squares (2SLS) analysis. In the first stage, a probit model is used to estimate hospitals’ decision to implement lean. The fitted probability values from the first stage are used in the second stage to test the relationship between lean and hospital performance. Ordinary least squares (OLS) regression results are compared with those of the 2SLS approach. Findings The decision to implement lean is significantly associated with hospital-specific characteristics (the complexity of care, size and cost-to-charge ratio), indicating hospitals’ decision for lean implementation is endogenous. Moreover, there is strong evidence that lean implementation is positively associated with hospital financial and operational performance. The Hausman F-tests confirm the presence of endogeneity and this, in turn, suggests that OLS regressions result in unreliable estimates. Practical implications The findings of this study can help hospital managers benchmark performance and explore opportunities for profit and efficiency improvement. The findings are also relevant to policymakers who strive to lower health-care spending. Originality/value This study is motivated by the challenges facing the health-care industry. This study is among the first to investigate endogeneity in lean implementation and the association between lean and hospital performance using large-scale archival panel data. The use of the 2SLS approach provides more confidence in statistical findings.
{"title":"The effect of lean on performance: a longitudinal study of US Hospitals","authors":"Huilan Zhang","doi":"10.1108/JAOC-05-2020-0062","DOIUrl":"https://doi.org/10.1108/JAOC-05-2020-0062","url":null,"abstract":"\u0000Purpose\u0000There has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more sophisticated approach to examine whether hospitals’ decision for lean implementation is endogenous and test the effects of lean on hospital performance.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses a publicly available data set of hospitals across the USA from 2002 to 2019 and performs two-stage least squares (2SLS) analysis. In the first stage, a probit model is used to estimate hospitals’ decision to implement lean. The fitted probability values from the first stage are used in the second stage to test the relationship between lean and hospital performance. Ordinary least squares (OLS) regression results are compared with those of the 2SLS approach.\u0000\u0000\u0000Findings\u0000The decision to implement lean is significantly associated with hospital-specific characteristics (the complexity of care, size and cost-to-charge ratio), indicating hospitals’ decision for lean implementation is endogenous. Moreover, there is strong evidence that lean implementation is positively associated with hospital financial and operational performance. The Hausman F-tests confirm the presence of endogeneity and this, in turn, suggests that OLS regressions result in unreliable estimates.\u0000\u0000\u0000Practical implications\u0000The findings of this study can help hospital managers benchmark performance and explore opportunities for profit and efficiency improvement. The findings are also relevant to policymakers who strive to lower health-care spending.\u0000\u0000\u0000Originality/value\u0000This study is motivated by the challenges facing the health-care industry. This study is among the first to investigate endogeneity in lean implementation and the association between lean and hospital performance using large-scale archival panel data. The use of the 2SLS approach provides more confidence in statistical findings.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80908164","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 : 2021-06-10DOI: 10.1108/JAOC-06-2020-0081
Joseph Phiri, Pinar Guven-Uslu
Purpose This paper aims to investigate funding and performance monitoring practices in Zambia’s health sector from an institutional and stratified ontology perspective. Such an approach was deemed appropriate in view of pluralistic institutional environments characterising most African economies that are also considered to be highly stratified. Design/methodology/approach Blended with insights from stratified ontology, the paper draws on institutional pluralism as a theoretical lens to understand the institutional structures, mechanisms, events and experiences encountered by actors operating at different levels of Zambia’s health sector. The study adopted an interpretive approach that helped to investigate the multifaceted and subjective nature of social phenomena and practices being studied. Data were collected from both archival sources and interviews with key stakeholders operating within Zambia’s health sector. Findings The study’s findings indicate the high levels of stratification within Zambia’s health sector as evidenced by the three sector levels that possessed different characteristics in terms of actor responses to donor influence. This study equally demonstrates the capacity of agents operating under highly fragmented institutional environments to engage in enabling and constraining responses depending on the understanding of their empirical world. Originality/value Through blending insights from stratified ontology with institutional pluralism, the study contributes to the literature by demonstrating the enabling and constraining reflexive capacity of agents to exercise choices under highly fragmented institutional environments while responding to multiple demands and expectations to sustain the co-existence of diverse stakeholders. Accordingly, the study advances thinking on the application of institutional theory to critical accounting research in line with recent ontological and epistemological shifts in institutional theory.
{"title":"Stratified ontology, institutional pluralism and performance monitoring in Zambia’s health sector","authors":"Joseph Phiri, Pinar Guven-Uslu","doi":"10.1108/JAOC-06-2020-0081","DOIUrl":"https://doi.org/10.1108/JAOC-06-2020-0081","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate funding and performance monitoring practices in Zambia’s health sector from an institutional and stratified ontology perspective. Such an approach was deemed appropriate in view of pluralistic institutional environments characterising most African economies that are also considered to be highly stratified.\u0000\u0000\u0000Design/methodology/approach\u0000Blended with insights from stratified ontology, the paper draws on institutional pluralism as a theoretical lens to understand the institutional structures, mechanisms, events and experiences encountered by actors operating at different levels of Zambia’s health sector. The study adopted an interpretive approach that helped to investigate the multifaceted and subjective nature of social phenomena and practices being studied. Data were collected from both archival sources and interviews with key stakeholders operating within Zambia’s health sector.\u0000\u0000\u0000Findings\u0000The study’s findings indicate the high levels of stratification within Zambia’s health sector as evidenced by the three sector levels that possessed different characteristics in terms of actor responses to donor influence. This study equally demonstrates the capacity of agents operating under highly fragmented institutional environments to engage in enabling and constraining responses depending on the understanding of their empirical world.\u0000\u0000\u0000Originality/value\u0000Through blending insights from stratified ontology with institutional pluralism, the study contributes to the literature by demonstrating the enabling and constraining reflexive capacity of agents to exercise choices under highly fragmented institutional environments while responding to multiple demands and expectations to sustain the co-existence of diverse stakeholders. Accordingly, the study advances thinking on the application of institutional theory to critical accounting research in line with recent ontological and epistemological shifts in institutional theory.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90873631","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 : 2021-06-09DOI: 10.1108/JAOC-11-2018-0117
N. Alsharari
Purpose This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan. Design/methodology/approach The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents. Findings The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential. Research limitations/implications This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes. Practical implications This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM. Originality/value This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.
{"title":"Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism","authors":"N. Alsharari","doi":"10.1108/JAOC-11-2018-0117","DOIUrl":"https://doi.org/10.1108/JAOC-11-2018-0117","url":null,"abstract":"\u0000Purpose\u0000This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan.\u0000\u0000\u0000Design/methodology/approach\u0000The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents.\u0000\u0000\u0000Findings\u0000The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential.\u0000\u0000\u0000Research limitations/implications\u0000This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes.\u0000\u0000\u0000Practical implications\u0000This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM.\u0000\u0000\u0000Originality/value\u0000This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87962343","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 : 2021-06-01DOI: 10.1108/JAOC-03-2020-0035
S. K. Nkundabanyanga, Bruno Muramuzi, Kassim Alinda
Purpose The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms. Design/methodology/approach The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda. Findings Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA. Research limitations/implications The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved. Originality/value Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.
{"title":"Environmental management accounting, board role performance, company characteristics and environmental performance disclosure","authors":"S. K. Nkundabanyanga, Bruno Muramuzi, Kassim Alinda","doi":"10.1108/JAOC-03-2020-0035","DOIUrl":"https://doi.org/10.1108/JAOC-03-2020-0035","url":null,"abstract":"\u0000Purpose\u0000The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms.\u0000\u0000\u0000Design/methodology/approach\u0000The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda.\u0000\u0000\u0000Findings\u0000Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA.\u0000\u0000\u0000Research limitations/implications\u0000The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved.\u0000\u0000\u0000Originality/value\u0000Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84226401","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 : 2021-05-27DOI: 10.1108/JAOC-07-2020-0089
Hanna Schachel, M. Lachmann, Christoph Endenich, Oliver Breucker
Purpose This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ in their perceptions of MCS categories and examines the relevance of MCSs for their investment decisions. Design/methodology/approach This study collects data through a cross-sectional survey sent to equity and debt financiers actively investing in startups. The results are based on survey responses from 73 financiers. Findings The results show that financial MCSs are considered most important, followed by strategic MCSs, while human resources MCSs are perceived as only moderately important. This paper finds significant differences in the perceived importance of MCS categories between equity and debt providers, which can be explained by differing risk profiles and monitoring needs. Although debt financiers consider financial and strategic MCSs to be less important for their portfolios’ startups than equity financiers do, debt financiers perceive MCSs as more important for their initial investment decisions. Originality/value The study sheds new light on the importance of different MCS categories in startups by analyzing external financiers’ perceptions. Overall, the empirical study provides insights that are particularly valuable for startups seeking external financing for company growth.
{"title":"The importance of management control systems for startup funding – empirical evidence from external financiers","authors":"Hanna Schachel, M. Lachmann, Christoph Endenich, Oliver Breucker","doi":"10.1108/JAOC-07-2020-0089","DOIUrl":"https://doi.org/10.1108/JAOC-07-2020-0089","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ in their perceptions of MCS categories and examines the relevance of MCSs for their investment decisions.\u0000\u0000\u0000Design/methodology/approach\u0000This study collects data through a cross-sectional survey sent to equity and debt financiers actively investing in startups. The results are based on survey responses from 73 financiers.\u0000\u0000\u0000Findings\u0000The results show that financial MCSs are considered most important, followed by strategic MCSs, while human resources MCSs are perceived as only moderately important. This paper finds significant differences in the perceived importance of MCS categories between equity and debt providers, which can be explained by differing risk profiles and monitoring needs. Although debt financiers consider financial and strategic MCSs to be less important for their portfolios’ startups than equity financiers do, debt financiers perceive MCSs as more important for their initial investment decisions.\u0000\u0000\u0000Originality/value\u0000The study sheds new light on the importance of different MCS categories in startups by analyzing external financiers’ perceptions. Overall, the empirical study provides insights that are particularly valuable for startups seeking external financing for company growth.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82083843","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 : 2021-05-06DOI: 10.1108/JAOC-06-2020-0071
Carmen Gallego, G. Hernández
Purpose This paper aims to comprehend organizational transformation (OT) as a permanent, continuous and iterative system, which integrates large transformations that, in turn, require smaller, additional transformations. For OT implementation, a conceptual model is proposed, called the four orders of OT. Design/methodology/approach Case study with a qualitative approach, used critical incident interviews, which were applied to describe both successful and unsuccessful events. Participants were chosen by convenience, and information was processed with Nvivo software. Findings The Colombian family holding studied was founded in 1974, and in its 47 years of existence, has implemented important transformations in its three companies. These showcase the four types of OT proposed, although third order support has been applied most often. The events that triggered said transformations are mainly of exogenous character, and broad responsibility was found on both the upper management and work team levels for implementation processes. This was also found for the indicator use and the various planning approaches used, depending upon the transformation type. Practical implications Future research is required, so as to refine and validate the conceptual OT model proposed in other types of companies and development contexts. The proposed construct permits company managers to design and more efficiently manage transformations, while satisfying the diverse orders proposed in the theoretical model. Originality/value An integrative conceptual model called “the four orders of OT” is proposed and validated in a Colombian family businesses group, which is composed of three companies.
{"title":"An alternative model for the comprehension of organizational transformation in emerging economies","authors":"Carmen Gallego, G. Hernández","doi":"10.1108/JAOC-06-2020-0071","DOIUrl":"https://doi.org/10.1108/JAOC-06-2020-0071","url":null,"abstract":"\u0000Purpose\u0000This paper aims to comprehend organizational transformation (OT) as a permanent, continuous and iterative system, which integrates large transformations that, in turn, require smaller, additional transformations. For OT implementation, a conceptual model is proposed, called the four orders of OT.\u0000\u0000\u0000Design/methodology/approach\u0000Case study with a qualitative approach, used critical incident interviews, which were applied to describe both successful and unsuccessful events. Participants were chosen by convenience, and information was processed with Nvivo software.\u0000\u0000\u0000Findings\u0000The Colombian family holding studied was founded in 1974, and in its 47 years of existence, has implemented important transformations in its three companies. These showcase the four types of OT proposed, although third order support has been applied most often. The events that triggered said transformations are mainly of exogenous character, and broad responsibility was found on both the upper management and work team levels for implementation processes. This was also found for the indicator use and the various planning approaches used, depending upon the transformation type.\u0000\u0000\u0000Practical implications\u0000Future research is required, so as to refine and validate the conceptual OT model proposed in other types of companies and development contexts. The proposed construct permits company managers to design and more efficiently manage transformations, while satisfying the diverse orders proposed in the theoretical model.\u0000\u0000\u0000Originality/value\u0000An integrative conceptual model called “the four orders of OT” is proposed and validated in a Colombian family businesses group, which is composed of three companies.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86606943","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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