Pub Date : 2020-11-16DOI: 10.1108/jaoc-08-2020-0125
I. Lapsley
Purpose The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management. Design/methodology/approach This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research on health care and risk management. Findings The impact of the pandemic has been so massive that it has challenged the capacity of the UKs National Health Service. The political influences at work have not always promoted best practice in risk management and indicate blame-avoidance strategies by politicians. Research limitations/implications A single country experience of COVID-19. Practical implications There are major issues of asset management, of delays in decision-making, of supply chain problems and the need to reform processes of handling of crisis management. Originality/value This is an individual account of experiences of the pandemic.
{"title":"An uncertain, erratic story: the pandemic in the UK","authors":"I. Lapsley","doi":"10.1108/jaoc-08-2020-0125","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0125","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management.\u0000\u0000\u0000Design/methodology/approach\u0000This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research on health care and risk management.\u0000\u0000\u0000Findings\u0000The impact of the pandemic has been so massive that it has challenged the capacity of the UKs National Health Service. The political influences at work have not always promoted best practice in risk management and indicate blame-avoidance strategies by politicians.\u0000\u0000\u0000Research limitations/implications\u0000A single country experience of COVID-19.\u0000\u0000\u0000Practical implications\u0000There are major issues of asset management, of delays in decision-making, of supply chain problems and the need to reform processes of handling of crisis management.\u0000\u0000\u0000Originality/value\u0000This is an individual account of experiences of the pandemic.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"12 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79974459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-13DOI: 10.1108/jaoc-09-2020-0131
M. Arnaboldi, Andrea Robbiani, P. Carlucci
Purpose Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not). Design/methodology/approach This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation. Findings The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years. Originality/value In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.
{"title":"On the relevance of self-service business intelligence to university management","authors":"M. Arnaboldi, Andrea Robbiani, P. Carlucci","doi":"10.1108/jaoc-09-2020-0131","DOIUrl":"https://doi.org/10.1108/jaoc-09-2020-0131","url":null,"abstract":"\u0000Purpose\u0000Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not).\u0000\u0000\u0000Design/methodology/approach\u0000This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation.\u0000\u0000\u0000Findings\u0000The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years.\u0000\u0000\u0000Originality/value\u0000In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"31 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90716331","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}
Purpose: This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant Charity Statement of Recommended Practice (SORP)), before these are actually implemented. Methodology: Drawing on 21 semi-structured interviews with accountants in large UK and Republic of Ireland charities, the manner and extent to which forthcoming changes in charity accounting are legitimated (justified) or delegitimated (criticised) is explored. Findings: Acceptance of accounting changes in the charity sector by formal regulation may not be necessary for future required adjustments to practice to be legitimated. Using interviews carried out before the implementation of required changes, the results suggest that other factors, such as national culture, identity and mimetic behaviours, may play a major role in the homogenisation and acceptance of accounting and reporting rules. In particular, it is argued that mimetic pressures can be much more influential than regulative pressures in legitimating change in the charity sector, and are more likely to lead to the embedding of change. Originality/value: The contribution of this paper is threefold: first, it explores rhetoric and legitimation strategies used before changes are actually implemented. Second, it contributes to filling a gap in charities’ research related to intra-organisational legitimation of managerial and accounting changes, illustrating institutional-field identity at work to preserve shared organisational values and ideas. Finally, the research illuminates the importance of particular contextual pressures and individual legitimation arguments during accounting-change processes.
{"title":"Legitimating accounting change in charities: when values count more than regulation","authors":"Ciaran Connolly, Noel Hyndman, Mariannunziata Liguori","doi":"10.1108/JAOC-09-2020-0128","DOIUrl":"https://doi.org/10.1108/JAOC-09-2020-0128","url":null,"abstract":"Purpose: This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant Charity Statement of Recommended Practice (SORP)), before these are actually implemented. Methodology: Drawing on 21 semi-structured interviews with accountants in large UK and Republic of Ireland charities, the manner and extent to which forthcoming changes in charity accounting are legitimated (justified) or delegitimated (criticised) is explored. Findings: Acceptance of accounting changes in the charity sector by formal regulation may not be necessary for future required adjustments to practice to be legitimated. Using interviews carried out before the implementation of required changes, the results suggest that other factors, such as national culture, identity and mimetic behaviours, may play a major role in the homogenisation and acceptance of accounting and reporting rules. In particular, it is argued that mimetic pressures can be much more influential than regulative pressures in legitimating change in the charity sector, and are more likely to lead to the embedding of change. Originality/value: The contribution of this paper is threefold: first, it explores rhetoric and legitimation strategies used before changes are actually implemented. Second, it contributes to filling a gap in charities’ research related to intra-organisational legitimation of managerial and accounting changes, illustrating institutional-field identity at work to preserve shared organisational values and ideas. Finally, the research illuminates the importance of particular contextual pressures and individual legitimation arguments during accounting-change processes.","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"34 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89190332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-09DOI: 10.1108/jaoc-09-2020-0126
Per Ståle Knardal, John Burns
Purpose The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically, it focuses on how accounting can be implicated in handling a festival’s multiple and potentially conflicting logics. Also, through mobilising the concept of institutional work, the following builds on our knowledge of the importance of what people do, in managing an organisation’s institutional complexity. Design/methodology/approach This paper is grounded in a qualitative case study, for which the primary data derives from interviews, plus examination of internal documents and information in the public domain. Findings The festival studied is commercially successful, though ultimately one of its main organisational goals is to maximise donations to charitable causes. Other goals include: offering an alternative community through music, particularly to the young; fostering new and innovative artistry; and nurturing a festival family that is rooted to a large extent in its army of volunteers. The paper reveals how seeking such goals simultaneously requires the handling of logics that potentially can pull in opposite directions. Moreover, it highlights the efforts of festival organisers to maintain coexistence between the different logics, including the utilisation of accounting, accounts and accountability to facilitate this. Originality/value There are three main contributions of the paper. First, it offers new insight into how accounting can be purposefully used to mediate between potentially opposing logics in a complex organisational setting. Second, the paper extends our knowledge of the use of accounting specifically within a popular culture context. Third, the following adds to recent use of the concept of institutional work to understand why and how people mobilise accounting to handle institutional complexity in organisational settings.
{"title":"The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives","authors":"Per Ståle Knardal, John Burns","doi":"10.1108/jaoc-09-2020-0126","DOIUrl":"https://doi.org/10.1108/jaoc-09-2020-0126","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically, it focuses on how accounting can be implicated in handling a festival’s multiple and potentially conflicting logics. Also, through mobilising the concept of institutional work, the following builds on our knowledge of the importance of what people do, in managing an organisation’s institutional complexity.\u0000\u0000\u0000Design/methodology/approach\u0000This paper is grounded in a qualitative case study, for which the primary data derives from interviews, plus examination of internal documents and information in the public domain.\u0000\u0000\u0000Findings\u0000The festival studied is commercially successful, though ultimately one of its main organisational goals is to maximise donations to charitable causes. Other goals include: offering an alternative community through music, particularly to the young; fostering new and innovative artistry; and nurturing a festival family that is rooted to a large extent in its army of volunteers. The paper reveals how seeking such goals simultaneously requires the handling of logics that potentially can pull in opposite directions. Moreover, it highlights the efforts of festival organisers to maintain coexistence between the different logics, including the utilisation of accounting, accounts and accountability to facilitate this.\u0000\u0000\u0000Originality/value\u0000There are three main contributions of the paper. First, it offers new insight into how accounting can be purposefully used to mediate between potentially opposing logics in a complex organisational setting. Second, the paper extends our knowledge of the use of accounting specifically within a popular culture context. Third, the following adds to recent use of the concept of institutional work to understand why and how people mobilise accounting to handle institutional complexity in organisational settings.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"52 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86858774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-09DOI: 10.1108/jaoc-08-2020-0104
Steven E. Salterio
Purpose The purpose of this paper is to understand what are the best projections of these events effects on organizations and economies The onset of the COVID-19 pandemic leads to a combination of economic and public health circumstances that challenge the accounting for and accountability of organizations that are mostly outside of their experience and that of academics for the past 50 years Design/methodology/approach Through evidence-based policymaking research, evaluation and reporting tools the author draws on the extant research literature to develop estimates of likely effects of these events on organizations and economies Findings The process of investigating this subject led the author to write a short research synthesis paper (Salterio 2020a) that summarized the historical economic evidence about the Spanish flu of 1918-1920 and various simulations of potential pandemic macroeconomic effects This evidence allowed the author to quantify the potential effects of the crisis less than a month into the North American economic shutdown Originality/value Using that research synthesis the author responded to the call for papers for this special issue by reflecting on the lessons that this crisis has for managers and organizations from both an accountability and accounting perspective
{"title":"Accounting for the unaccountable – coping with COVID","authors":"Steven E. Salterio","doi":"10.1108/jaoc-08-2020-0104","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0104","url":null,"abstract":"Purpose The purpose of this paper is to understand what are the best projections of these events effects on organizations and economies The onset of the COVID-19 pandemic leads to a combination of economic and public health circumstances that challenge the accounting for and accountability of organizations that are mostly outside of their experience and that of academics for the past 50 years Design/methodology/approach Through evidence-based policymaking research, evaluation and reporting tools the author draws on the extant research literature to develop estimates of likely effects of these events on organizations and economies Findings The process of investigating this subject led the author to write a short research synthesis paper (Salterio 2020a) that summarized the historical economic evidence about the Spanish flu of 1918-1920 and various simulations of potential pandemic macroeconomic effects This evidence allowed the author to quantify the potential effects of the crisis less than a month into the North American economic shutdown Originality/value Using that research synthesis the author responded to the call for papers for this special issue by reflecting on the lessons that this crisis has for managers and organizations from both an accountability and accounting perspective","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"24 1","pages":"557-578"},"PeriodicalIF":1.9,"publicationDate":"2020-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80037990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-09DOI: 10.1108/jaoc-08-2020-0109
T. Fogarty
PurposeThe purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world Design/methodology/approachThis paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology FindingsThe opposite of what many others believe will happen is argued for Things will change more than we wish Most will change for the worse Research limitations/implicationsAccounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before Practical implicationsEveryone must do the best they can Everyone must learn to accept the new and not rage to restore that which existed in before times Social implicationsHarsher climate of interpersonal relations will be realized Originality/valueThis paper is more about change than about accounting A 30,000-foot level analysis that does not try to provide many examples An effort to rise above the specifics that vary across the world
{"title":"Lessons we never wanted to learn: pandemic as pedagogy","authors":"T. Fogarty","doi":"10.1108/jaoc-08-2020-0109","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0109","url":null,"abstract":"PurposeThe purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world Design/methodology/approachThis paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology FindingsThe opposite of what many others believe will happen is argued for Things will change more than we wish Most will change for the worse Research limitations/implicationsAccounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before Practical implicationsEveryone must do the best they can Everyone must learn to accept the new and not rage to restore that which existed in before times Social implicationsHarsher climate of interpersonal relations will be realized Originality/valueThis paper is more about change than about accounting A 30,000-foot level analysis that does not try to provide many examples An effort to rise above the specifics that vary across the world","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"211 1","pages":"621-627"},"PeriodicalIF":1.9,"publicationDate":"2020-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80673421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-06DOI: 10.1108/jaoc-03-2020-0033
Ulf Diefenbach, Benedikt Schnellbächer, S. Heidenreich
Purpose The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction program (CRP). Design/methodology/approach Based on the regulatory fit theory, a scenario-based experiment was conducted (n = 517) to investigate the effect of promotion- or prevention-oriented framing of the CRP on the acceptance and the motivation to actively contribute to the CRP using multiple ANOVAs. Findings The study results point out that the framing of the cost announcement messages should use feelings or emotions and ensure gains for promotion-focused employees to decrease the negative effects of regulatory nonfit. However, in the case of prevention-focused employees, facts and reasons should be used in combination with an assertion of nonlosses in the announcement message to prevent regulatory nonfit. Research limitations/implications This research deepens the understanding on the decision-influencing role of managerial cost announcements on employee motivation and the impact of different regulatory orientations. By this, the authors enhance the current understanding of how employees can effectively be integrated into CRPs and expand previous research on how regulatory fit theory can be used by organizations dealing with negative events. Practical implications The study findings offer several opportunities and implications for managers engaged in corporate communication. More specifically, the study findings provide helpful guidelines for organizations to align their cost reduction announcement with the regulatory focus of their employees to reach regulatory fit and thus enhance employee willingness to participate in the CRP. Originality/value Despite the increasing attention of regulatory focus and regulatory fit theory and to the best of the authors’ knowledge, this is the first attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit.
{"title":"Using regulatory fit in cost reduction announcements","authors":"Ulf Diefenbach, Benedikt Schnellbächer, S. Heidenreich","doi":"10.1108/jaoc-03-2020-0033","DOIUrl":"https://doi.org/10.1108/jaoc-03-2020-0033","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine whether and how the usage of regulatory fit in cost reduction announcements affects employees’ willingness to engage in the cost reduction program (CRP).\u0000\u0000\u0000Design/methodology/approach\u0000Based on the regulatory fit theory, a scenario-based experiment was conducted (n = 517) to investigate the effect of promotion- or prevention-oriented framing of the CRP on the acceptance and the motivation to actively contribute to the CRP using multiple ANOVAs.\u0000\u0000\u0000Findings\u0000The study results point out that the framing of the cost announcement messages should use feelings or emotions and ensure gains for promotion-focused employees to decrease the negative effects of regulatory nonfit. However, in the case of prevention-focused employees, facts and reasons should be used in combination with an assertion of nonlosses in the announcement message to prevent regulatory nonfit.\u0000\u0000\u0000Research limitations/implications\u0000This research deepens the understanding on the decision-influencing role of managerial cost announcements on employee motivation and the impact of different regulatory orientations. By this, the authors enhance the current understanding of how employees can effectively be integrated into CRPs and expand previous research on how regulatory fit theory can be used by organizations dealing with negative events.\u0000\u0000\u0000Practical implications\u0000The study findings offer several opportunities and implications for managers engaged in corporate communication. More specifically, the study findings provide helpful guidelines for organizations to align their cost reduction announcement with the regulatory focus of their employees to reach regulatory fit and thus enhance employee willingness to participate in the CRP.\u0000\u0000\u0000Originality/value\u0000Despite the increasing attention of regulatory focus and regulatory fit theory and to the best of the authors’ knowledge, this is the first attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit.\u0000","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"65 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2020-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75833153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-02DOI: 10.1108/JAOC-08-2020-0114
Noel Hyndman
PurposeThe purpose of this study is to discuss the impact of COVID-19 on the UK charity sector, outline possible opportunities for researchers in accounting/management as a consequence and discuss possible strategies to respond to the pandemic Design/methodology/approachLiterature-based personal critical reflection FindingsCOVID-19 has created a perfect storm for charities, as major swathes of income have been lost, demands on services have increased and some are unable to operate at all because of imposed constraints Originality/valuePossible avenues for research, arising from the context of the crisis in the sector, are highlighted Moreover, several useful strategies are emphasised to enable charities to navigate the crisis
{"title":"UK charities and the pandemic: navigating the perfect storm","authors":"Noel Hyndman","doi":"10.1108/JAOC-08-2020-0114","DOIUrl":"https://doi.org/10.1108/JAOC-08-2020-0114","url":null,"abstract":"PurposeThe purpose of this study is to discuss the impact of COVID-19 on the UK charity sector, outline possible opportunities for researchers in accounting/management as a consequence and discuss possible strategies to respond to the pandemic Design/methodology/approachLiterature-based personal critical reflection FindingsCOVID-19 has created a perfect storm for charities, as major swathes of income have been lost, demands on services have increased and some are unable to operate at all because of imposed constraints Originality/valuePossible avenues for research, arising from the context of the crisis in the sector, are highlighted Moreover, several useful strategies are emphasised to enable charities to navigate the crisis","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"89 1","pages":"587-592"},"PeriodicalIF":1.9,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76462068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-02DOI: 10.1108/jaoc-08-2020-0123
Paul R. Mather
Purpose The COVID-19 crisis presents significant leadership and governance challenges and opportunities for organisations This is a reflective commentary on how leaders and boards are responding to the crisis Design/methodology/approach Drawing on personal experiences as an employee, non-executive director and observing leaders Findings That leaders emphasise values and purpose and communicate with clarity, meaning and empathy is paramount It is organisations which continue to be agile and to adapt and change proactively with "out of the box" thinking who will thrive in the next normal Originality/value The lessons learned from this unique crisis for business continuity and success in the next normal
{"title":"Leadership and governance in a crisis: some reflections on COVID-19","authors":"Paul R. Mather","doi":"10.1108/jaoc-08-2020-0123","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0123","url":null,"abstract":"Purpose The COVID-19 crisis presents significant leadership and governance challenges and opportunities for organisations This is a reflective commentary on how leaders and boards are responding to the crisis Design/methodology/approach Drawing on personal experiences as an employee, non-executive director and observing leaders Findings That leaders emphasise values and purpose and communicate with clarity, meaning and empathy is paramount It is organisations which continue to be agile and to adapt and change proactively with \"out of the box\" thinking who will thrive in the next normal Originality/value The lessons learned from this unique crisis for business continuity and success in the next normal","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"18 1","pages":"579-585"},"PeriodicalIF":1.9,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73924574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-11-02DOI: 10.1108/jaoc-08-2020-0115
S. Kells
Purpose The purpose of this paper is to share personal reflections on impacts of the COVID-19 pandemic on corporate governance and assurance, international finance and economics and non-fiction book publishing The paper is intended both as a time capsule and as input for future governance and assurance reform and crisis response planning and related research Design/methodology/approach This paper is an informal capturing and distillation of some personal experiences and insights relating to corporate governance and assurance, international finance and economics and non-fiction publishing in the context of the COVID-19 pandemic Findings A key insight from the essay is that the pandemic has had diverse and wide-ranging impacts, many of which are likely to persist beyond the immediate response and recovery periods The impacts have been felt across the public and private sectors, the for-profit and not-for-profit sectors and different industries Originality/value The author, based in Melbourne, Australia, had an unusually diverse and multi-faceted experience of the pandemic The essay concludes with directions for further research
{"title":"Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections","authors":"S. Kells","doi":"10.1108/jaoc-08-2020-0115","DOIUrl":"https://doi.org/10.1108/jaoc-08-2020-0115","url":null,"abstract":"Purpose The purpose of this paper is to share personal reflections on impacts of the COVID-19 pandemic on corporate governance and assurance, international finance and economics and non-fiction book publishing The paper is intended both as a time capsule and as input for future governance and assurance reform and crisis response planning and related research Design/methodology/approach This paper is an informal capturing and distillation of some personal experiences and insights relating to corporate governance and assurance, international finance and economics and non-fiction publishing in the context of the COVID-19 pandemic Findings A key insight from the essay is that the pandemic has had diverse and wide-ranging impacts, many of which are likely to persist beyond the immediate response and recovery periods The impacts have been felt across the public and private sectors, the for-profit and not-for-profit sectors and different industries Originality/value The author, based in Melbourne, Australia, had an unusually diverse and multi-faceted experience of the pandemic The essay concludes with directions for further research","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"52 1","pages":"629-635"},"PeriodicalIF":1.9,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88562394","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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