Pub Date : 2021-07-09DOI: 10.1108/QRAM-06-2019-0074
Rudy M. Harahap
Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.
{"title":"Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation","authors":"Rudy M. Harahap","doi":"10.1108/QRAM-06-2019-0074","DOIUrl":"https://doi.org/10.1108/QRAM-06-2019-0074","url":null,"abstract":"\u0000Purpose\u0000This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation.\u0000\u0000\u0000Design/methodology/approach\u0000A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically.\u0000\u0000\u0000Findings\u0000The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation.\u0000\u0000\u0000Research limitations/implications\u0000The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design.\u0000\u0000\u0000Practical implications\u0000The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs.\u0000\u0000\u0000Social implications\u0000Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice.\u0000\u0000\u0000Originality/value\u0000The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89146759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","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/QRAM-05-2020-0067
K. Jayasinghe
The study addresses the possibility of integrating some elements of the ‘radical constructivist’ approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a ‘radical constructivist’ foundation to guide active learning? and in which ways can management accounting educators use qualitative methods to facilitate ‘radical constructivist’ education? The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of ‘radical constructivism’, to engage students with ‘externalities’ at the center of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mind-sets of the management accounting students since it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) as well as educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. The paper provides proof of the ability of accounting educators, as change-agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.
{"title":"Constructing constructivism in management accounting education: reflections from a teaching cycle with innovative learning elements","authors":"K. Jayasinghe","doi":"10.1108/QRAM-05-2020-0067","DOIUrl":"https://doi.org/10.1108/QRAM-05-2020-0067","url":null,"abstract":"The study addresses the possibility of integrating some elements of the ‘radical constructivist’ approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a ‘radical constructivist’ foundation to guide active learning? and in which ways can management accounting educators use qualitative methods to facilitate ‘radical constructivist’ education? The study uses a teaching cycle that implements innovative learning elements, e.g. learning from ordinary people, designed following the principles of ‘radical constructivism’, to engage students with ‘externalities’ at the center of their knowledge construction. It adopts an ethnographic approach comprising interviews and participant observation for the data collection, followed by the application of qualitative content and narrative analysis of the data. The study findings and reflections illustrate that the majority of students respond positively to radical constructivist learning if the educators can develop an innovative problem-solving and authentic environment that is close to their real lives. The radical constructivist teaching cycle discussed in this study has challenged the mind-sets of the management accounting students since it altered the traditional objectivist academic learning approaches that students were familiar with. Its use of qualitative methods facilitated active learning. Student feedback was sought as part of the qualitative design, which provided a constructive mechanism for the students and educators to learn and unlearn from their mistakes. This process enriched the understanding of learners (students) as well as educators of successful engagement in radical constructivist management accounting education and provides a base upon which to design future teaching cycles. The paper provides proof of the ability of accounting educators, as change-agents, to apply radical constructivist epistemology combined with multiple qualitative research methods by creating new constructive learning structures and cultures associated with innovative deep-learning tasks in management accounting education.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","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":"82544440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
COVID-19 pandemic era is very potential in changing the mindset of students in the accounting field in seeing their future careers. It cannot be denied that there are several factors in how they view the prospects for the accounting profession amid this pandemic. This research was conducted at a university located in Malang City, Indonesia. The data was obtained through interviews with 70 students of the Accounting Department, Faculty of Economics. Interviews were conducted in person for approximately three months in 2020. In connection with the COVID-19 pandemic, interviews were conducted online. It is revealed that financial performance rewards and an ideal work environment are the two main factors that accounting students consider in determining their career path.
{"title":"THE BASICS ON ACCOUNTING PROFESSION SELECTION: LATEST CAPTURE DURING COVID-19 PANDEMIC ERA","authors":"N. Azizah, F. Purnamasari","doi":"10.33508/RIMA.V4I1.3048","DOIUrl":"https://doi.org/10.33508/RIMA.V4I1.3048","url":null,"abstract":"COVID-19 pandemic era is very potential in changing the mindset of students in the accounting field in seeing their future careers. It cannot be denied that there are several factors in how they view the prospects for the accounting profession amid this pandemic. This research was conducted at a university located in Malang City, Indonesia. The data was obtained through interviews with 70 students of the Accounting Department, Faculty of Economics. Interviews were conducted in person for approximately three months in 2020. In connection with the COVID-19 pandemic, interviews were conducted online. It is revealed that financial performance rewards and an ideal work environment are the two main factors that accounting students consider in determining their career path.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","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":"87920094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using Instagram for business activities became a specific activity among young people, especially students. One of the online businesses run by young people today was a food and beverage business, the other business was in the clothing and apparel field. The need for food products was increasing on Instagram users who preferred to make online purchases through Instagram. The content of a professional chef's Instagram account was one that influenced individuals to buy food or beverage products through Instagram social media. Professional chef was an interesting profession known by the public and it made young people interested in becoming a professional chef as one of the career professions. Professional chefs also used Instagram media for live career promotion and branding, food product promotions, recipes and even cooking course invitations. The main subject of this research was the Instagram account of a professional chef. The research sample was 218 President University students who had Instagram accounts and made online purchases on Instagram. Data collection used was questionnaires using quantitative research methods. Validity, reliability tests, data analysis used was SEM with SmartPLS. It found that verified Instagram accounts and the intention of following updated Instagram content had influenced the purchase intention of a product, but Instagram content and users' interest in following instagram accounts did not affect the purchase intention of a product.
{"title":"INFLUENCE OF INSTAGRAM CONTENTS TOWARDS BUYING FOOD PRODUCT INTEREST ON INSTAGRAM (A CASE STUDY OF BUYING INTEREST THROUGH PROFESSIONAL CHEF'S INSTAGRAM POST ON PRESIDENT UNIVERSITY STUDENTS)","authors":"N. Salsabila, Jony Oktavian Haryanto","doi":"10.33508/RIMA.V4I1.3085","DOIUrl":"https://doi.org/10.33508/RIMA.V4I1.3085","url":null,"abstract":"Using Instagram for business activities became a specific activity among young people, especially students. One of the online businesses run by young people today was a food and beverage business, the other business was in the clothing and apparel field. The need for food products was increasing on Instagram users who preferred to make online purchases through Instagram. The content of a professional chef's Instagram account was one that influenced individuals to buy food or beverage products through Instagram social media. Professional chef was an interesting profession known by the public and it made young people interested in becoming a professional chef as one of the career professions. Professional chefs also used Instagram media for live career promotion and branding, food product promotions, recipes and even cooking course invitations. The main subject of this research was the Instagram account of a professional chef. The research sample was 218 President University students who had Instagram accounts and made online purchases on Instagram. Data collection used was questionnaires using quantitative research methods. Validity, reliability tests, data analysis used was SEM with SmartPLS. It found that verified Instagram accounts and the intention of following updated Instagram content had influenced the purchase intention of a product, but Instagram content and users' interest in following instagram accounts did not affect the purchase intention of a product.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","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":"85717364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ega Jenny Gunardi, LukyPatricia Widianingsih., Anastasia Filiana Ismawati
This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure.
{"title":"THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY","authors":"Ega Jenny Gunardi, LukyPatricia Widianingsih., Anastasia Filiana Ismawati","doi":"10.33508/RIMA.V4I1.3130","DOIUrl":"https://doi.org/10.33508/RIMA.V4I1.3130","url":null,"abstract":"This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However, environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","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":"75712506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-05DOI: 10.1108/QRAM-03-2020-0028
T. Gooneratne, Z. Hoque
Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.
{"title":"The fate of the balanced scorecard: alternative problematization and competing networks","authors":"T. Gooneratne, Z. Hoque","doi":"10.1108/QRAM-03-2020-0028","DOIUrl":"https://doi.org/10.1108/QRAM-03-2020-0028","url":null,"abstract":"\u0000Purpose\u0000This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization.\u0000\u0000\u0000Design/methodology/approach\u0000Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank.\u0000\u0000\u0000Findings\u0000This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes.\u0000\u0000\u0000Research limitations/implications\u0000Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system.\u0000\u0000\u0000Practical implications\u0000This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks.\u0000\u0000\u0000Originality/value\u0000The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75197952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study aims to examine the direct relationship between intellectual capital and competitive advantage. The contribution of this paper is that there is a proxy competitive advantage the study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes competitive advantage a dependent variable for intellectual capital and competitive advantage variables using market share proxy. The result of this study is intellectual capital has a positive effect on competitive advantage.
{"title":"INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE (EVIDENCE FROM INDONESIA’S MANUFACTURING SECTOR)","authors":"Peggy Delita Merida","doi":"10.33508/RIMA.V4I1.3058","DOIUrl":"https://doi.org/10.33508/RIMA.V4I1.3058","url":null,"abstract":"The study aims to examine the direct relationship between intellectual capital and competitive advantage. The contribution of this paper is that there is a proxy competitive advantage the study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes competitive advantage a dependent variable for intellectual capital and competitive advantage variables using market share proxy. The result of this study is intellectual capital has a positive effect on competitive advantage.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77075898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-04-08DOI: 10.1108/QRAM-01-2019-0023
Alice Jones, N. Valero-Silva
Purpose English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing this rise in the practice, specifically within this sector; the mechanisms that enable it to be effectively implemented within an individual organisation and the outcomes of successful implementation for individual organisations and more widely across the sector and beyond. Design/methodology/approach A realist theory-based approach is applied to the study of a small number of social housing organisations and leaders within the sector to explore the use of social impact measurement. The paper addresses three questions: Why is social impact measurement being adopted in this sector? How is it successfully implemented? And what happens (outcomes) when it is successfully implemented? Addressing these questions necessitates deeper insight into the contextual pressures that have brought to the fore social impact measurement within the sector and the beneficial outcomes the practice provides (or is anticipated to provide) to social housing providers. The methodological approach of Realist Evaluation (Pawson and Tilley, 1997, 2004) is used to structure and analyse the empirical data and findings into a programme theory for social impact measurement. Realist Evaluation provides a programme theory perspective, seeking to answer the question “what works, for whom and in what circumstances?”. In this research, the “whom” refers to English social housing providers and the circumstances are the contextual conditions experienced by the sector over the past decade. The programme theory aims to set out the links between the contextual drivers for social impact measurement, the mechanisms that bring about its implementation and the outcomes that occur as a result. Within this, greater detail on the implementation perspective is provided by developing an implementation theory using a Theory of Change approach (Connell et al., 1995; Fulbright-Anderson et al., 1998). The implementation theory is then embedded within the wider programme theory so as to bring the two elements together, thereby creating a refinement of the overall theory for social impact measurement. In turn, this paper demonstrates its importance (the outcomes that it can achieve for organisations and the sector) and how it can effectively be implemented to bring about those outcomes. Findings Social housing providers use social impact measurement both internally, to determine their organisational priorities and externally, to demonstrate their value to local and national governments and cross-sector partners then to shape and influence resource allocation. The practice itself is shown to be an open and active programme, rather than a fixed calculative practice. Research limitations/implications The intensive nature of the research means that only a limited number of cases were explored. Further research could t
目的:英国的社会住房提供者越来越多地转向社会影响测量来评估其社会价值。本文旨在了解在实践中导致这种上升的背景因素，特别是在这个部门内;使其能够在单个组织内有效实施的机制，以及单个组织成功实施的结果，以及更广泛地在整个行业内外实施的结果。设计/方法/方法基于现实主义理论的方法被应用于对少数社会住房组织和部门内的领导者的研究，以探索社会影响测量的使用。本文解决了三个问题:为什么社会影响测量被采用在这个部门?它是如何成功实施的?成功实施后会发生什么(结果)?解决这些问题需要更深入地了解背景压力，这些压力使该部门的社会影响测量脱颖而出，并为社会住房提供者提供(或预期提供)有益的结果。现实主义评价的方法论方法(Pawson和Tilley, 1997,2004)用于构建和分析实证数据和发现，形成社会影响测量的方案理论。现实主义评估提供了一个程序理论的视角，试图回答“什么有效，对谁有效，在什么情况下有效?”在这项研究中，“谁”指的是英国的社会住房提供者，环境是该部门在过去十年中所经历的背景条件。计划理论旨在阐明社会影响测量的背景驱动因素、实现其实施的机制和结果之间的联系。在此基础上，通过使用变革理论方法(Connell et al.， 1995;Fulbright-Anderson et al.， 1998)。然后将执行理论嵌入到更广泛的方案理论中，以便将这两个要素结合在一起，从而对社会影响测量的总体理论进行改进。反过来，本文展示了它的重要性(它可以为组织和部门实现的结果)以及如何有效地实施它来实现这些结果。社会住房提供者在内部使用社会影响测量，以确定其组织优先事项，并在外部使用社会影响测量，向地方和国家政府以及跨部门合作伙伴展示其价值，然后塑造和影响资源分配。实践本身是一个开放和积极的程序，而不是一个固定的计算实践。研究的局限性/意义研究的密集性意味着只探讨了有限数量的病例。进一步的研究可以根据从更广泛的案例(例如，其他类型的提供者或非采用者)收集的证据来检验这里提出的理论。实践意义:基于对因果机制、它们如何相互作用以及结果的更深入理解，该研究以重新概念化社会影响测量如何被证明是有效的形式，对实践做出了重大贡献。这对该行业是有价值的，因为这些信息可以帮助其他组织了解社会影响测量的价值，并为如何有效实施社会影响测量提供实用指导。社会影响随着影响测量实践的不断发展，从业者将需要意识到这些背景因素的任何变化，并考虑诸如:背景是否仍然支持影响测量?实践是否需要调整以满足当前背景的需要?例如，最近发生在格伦费尔大厦(Grenfell Tower)的悲剧促使人们重新思考社会住房的作用;目前正在起草新的绿皮书(住房、社区和地方政府部，2018年)。这可能会对社会影响测量产生一些影响，例如重新平衡强调与环境改善相关的结果，转向与租户福祉相关的结果。原创性/价值现有文献主要局限于技术指南。本文将理论评价与实践相结合，为社会住房实践提供参考。
{"title":"Social impact measurement in social housing: a theory-based investigation into the context, mechanisms and outcomes of implementation","authors":"Alice Jones, N. Valero-Silva","doi":"10.1108/QRAM-01-2019-0023","DOIUrl":"https://doi.org/10.1108/QRAM-01-2019-0023","url":null,"abstract":"\u0000Purpose\u0000English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing this rise in the practice, specifically within this sector; the mechanisms that enable it to be effectively implemented within an individual organisation and the outcomes of successful implementation for individual organisations and more widely across the sector and beyond.\u0000\u0000\u0000Design/methodology/approach\u0000A realist theory-based approach is applied to the study of a small number of social housing organisations and leaders within the sector to explore the use of social impact measurement. The paper addresses three questions: Why is social impact measurement being adopted in this sector? How is it successfully implemented? And what happens (outcomes) when it is successfully implemented? Addressing these questions necessitates deeper insight into the contextual pressures that have brought to the fore social impact measurement within the sector and the beneficial outcomes the practice provides (or is anticipated to provide) to social housing providers. The methodological approach of Realist Evaluation (Pawson and Tilley, 1997, 2004) is used to structure and analyse the empirical data and findings into a programme theory for social impact measurement. Realist Evaluation provides a programme theory perspective, seeking to answer the question “what works, for whom and in what circumstances?”. In this research, the “whom” refers to English social housing providers and the circumstances are the contextual conditions experienced by the sector over the past decade. The programme theory aims to set out the links between the contextual drivers for social impact measurement, the mechanisms that bring about its implementation and the outcomes that occur as a result. Within this, greater detail on the implementation perspective is provided by developing an implementation theory using a Theory of Change approach (Connell et al., 1995; Fulbright-Anderson et al., 1998). The implementation theory is then embedded within the wider programme theory so as to bring the two elements together, thereby creating a refinement of the overall theory for social impact measurement. In turn, this paper demonstrates its importance (the outcomes that it can achieve for organisations and the sector) and how it can effectively be implemented to bring about those outcomes.\u0000\u0000\u0000Findings\u0000Social housing providers use social impact measurement both internally, to determine their organisational priorities and externally, to demonstrate their value to local and national governments and cross-sector partners then to shape and influence resource allocation. The practice itself is shown to be an open and active programme, rather than a fixed calculative practice.\u0000\u0000\u0000Research limitations/implications\u0000The intensive nature of the research means that only a limited number of cases were explored. Further research could t","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75553911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-29DOI: 10.1108/QRAM-11-2019-0126
Antonius Sumarwan, Belinda G. Luke, C. Furneaux
Purpose – This paper explores how accountability to members is practised within credit unions. In particular, we examine formal and informal practices, and underlying approaches regarding accountability to members. Design/methodology/approach – Adopting a case study approach, this research explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis. Findings – Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach, and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members. Research limitations/implications – This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual, and financial capital. Originality/value –This study examines the socialising nature of accountability to credit union members and other stakeholders in order to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.
{"title":"Putting members in the centre: examining credit union accountability as member-based social enterprises","authors":"Antonius Sumarwan, Belinda G. Luke, C. Furneaux","doi":"10.1108/QRAM-11-2019-0126","DOIUrl":"https://doi.org/10.1108/QRAM-11-2019-0126","url":null,"abstract":"Purpose – This paper explores how accountability to members is practised within credit unions. In particular, we examine formal and informal practices, and underlying approaches regarding accountability to members. Design/methodology/approach – Adopting a case study approach, this research explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis. Findings – Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach, and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members. Research limitations/implications – This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual, and financial capital. Originality/value –This study examines the socialising nature of accountability to credit union members and other stakeholders in order to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90236423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-02-26DOI: 10.1108/QRAM-11-2020-0184
M. Johnsson, Matthew P. J. Pepper, O. Price, Lauren P Richardson
Purpose Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research. Design/methodology/approach A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis. Findings Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities. Research limitations/implications The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts. Originality/value This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.
{"title":"“Measuring up”: a systematic literature review of performance measurement in Australia and New Zealand local government","authors":"M. Johnsson, Matthew P. J. Pepper, O. Price, Lauren P Richardson","doi":"10.1108/QRAM-11-2020-0184","DOIUrl":"https://doi.org/10.1108/QRAM-11-2020-0184","url":null,"abstract":"\u0000Purpose\u0000Measurement practices have long been considered vital for informing the management of performance in organisations. Their application to local governments is a more recent, yet multi-decade phenomenon facilitated by New Public Management trends. This paper aims to review the landscape of publications that discuss performance measurement (PM) practices in Australian and New Zealand local government contexts and identify implications for future research.\u0000\u0000\u0000Design/methodology/approach\u0000A systematic review methodology was used to identify a shortlist of publications. Next, a rating-based researcher appraisal process was applied. Multiple iterations of search and appraisal were conducted to form the basis for inductive thematic analysis and synthesis.\u0000\u0000\u0000Findings\u0000Analysing 65 PM publications, two interrelated themes, namely, discourses of performance as efficiency, accountability or strategic growth and change were identified, which influence the adoption of local PM tools and frameworks. As demands for strategic growth and more complex service delivery increase, strategic and localised adaptation of PMs may be required to integrate learning and communicative competencies with technical and operational capabilities.\u0000\u0000\u0000Research limitations/implications\u0000The systematic review methodology has been applied to address some of the limitations of publication and reporting biases in literature. This research provides a starting point for future investigations and broadening of discourse in local government contexts.\u0000\u0000\u0000Originality/value\u0000This paper represents the first systematic review of 1995–2020 publications on performance management practices used by local governments in Australia and New Zealand.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76621756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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