Pub Date : 2021-01-22DOI: 10.1108/QRAM-02-2019-0041
Katherine Ruff
Purpose This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents and conclusions of the report. Design/methodology/approach Six impact reports based on the same data from the same organization were compared to each other, to the charity data and to the devices used. Specific attention is paid to the role of the device’s sociomaterial form and discursive entanglements. Findings The six reports assessed the impact differently from each other and in ways that were consistent with the devices used. The devices performatively reconfigured the charity in impact reports through a series of omissions and misrepresentations which could be traced to the discourses hardwired into the devices themselves. The devices did not simply present the same impact assessment to different audiences or for different purposes, but (mis)represented the charity in specific ways aligned with the discursive entanglements. Research limitations/implications The performativity of sociomaterial impact devices has implications for how researchers approach the study of impact measurement. Practical implications In this study, faithful adherence to an impact device led to greater omissions and misrepresentations than less expert impact assessments. Analysts should be supported to identify biases in their devices and be aware of sorts of omissions and misrepresentations that may result. Faithful adherence may not be the mark of rigorous analysis. Originality/value Performativity of impact measurement devices is explored with a unique data set.
{"title":"How impact measurement devices act: the performativity of theory of change, SROI and dashboards","authors":"Katherine Ruff","doi":"10.1108/QRAM-02-2019-0041","DOIUrl":"https://doi.org/10.1108/QRAM-02-2019-0041","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents and conclusions of the report.\u0000\u0000\u0000Design/methodology/approach\u0000Six impact reports based on the same data from the same organization were compared to each other, to the charity data and to the devices used. Specific attention is paid to the role of the device’s sociomaterial form and discursive entanglements.\u0000\u0000\u0000Findings\u0000The six reports assessed the impact differently from each other and in ways that were consistent with the devices used. The devices performatively reconfigured the charity in impact reports through a series of omissions and misrepresentations which could be traced to the discourses hardwired into the devices themselves. The devices did not simply present the same impact assessment to different audiences or for different purposes, but (mis)represented the charity in specific ways aligned with the discursive entanglements.\u0000\u0000\u0000Research limitations/implications\u0000The performativity of sociomaterial impact devices has implications for how researchers approach the study of impact measurement.\u0000\u0000\u0000Practical implications\u0000In this study, faithful adherence to an impact device led to greater omissions and misrepresentations than less expert impact assessments. Analysts should be supported to identify biases in their devices and be aware of sorts of omissions and misrepresentations that may result. Faithful adherence may not be the mark of rigorous analysis.\u0000\u0000\u0000Originality/value\u0000Performativity of impact measurement devices is explored with a unique data set.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83899057","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}
This study aims to analyze the effect of the viability (dov) and imtentonality (doi) dimensions on customer loyalty. The research sample consisted of 43 permanent pertalite participants who made repeat purchases at DEPO PERTAMINA Prajurit Kulon, Mojokerto, through the accidental sampling method approach (Cooper & Emory, 1995). It is concluded that H1 of research: the truth is accepted, H2 of research: the truth is accepted. Where loyalty is a manifestation of the moral it is positive shown by consumers to their retailers, in line with the opinion (Autry et al. 2007). The research model is quite accurate in predicting the linear influence of brand trust (dov & doi) on customer loyalty, representing 43 permanent participants who made intention purchases.
{"title":"THE IMPACT OF BRAND TRUST TOWARD LOYALITY CUSTOMER PERTALITE IN DEPO PERTAMINA MOJOKERTO","authors":"Tri Tjahjo Poernomo","doi":"10.33508/RIMA.V3I2.3051","DOIUrl":"https://doi.org/10.33508/RIMA.V3I2.3051","url":null,"abstract":"This study aims to analyze the effect of the viability (dov) and imtentonality (doi) dimensions on customer loyalty. The research sample consisted of 43 permanent pertalite participants who made repeat purchases at DEPO PERTAMINA Prajurit Kulon, Mojokerto, through the accidental sampling method approach (Cooper & Emory, 1995). It is concluded that H1 of research: the truth is accepted, H2 of research: the truth is accepted. Where loyalty is a manifestation of the moral it is positive shown by consumers to their retailers, in line with the opinion (Autry et al. 2007). The research model is quite accurate in predicting the linear influence of brand trust (dov & doi) on customer loyalty, representing 43 permanent participants who made intention purchases.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80197536","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 : 2020-12-07DOI: 10.1108/qram-10-2019-0113
Alistair Brown
Purpose Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot. Design/methodology/approach The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use. Findings The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows. Research limitations/implications Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world. Practical implications Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo. Social implications The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history. Originality/value The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.
目的运用感性理论和McClelland et al.(2013)的隐喻分析，分析艾略特诗歌《空心人》中的会计隐喻和元隐喻。设计/方法/方法分析使用McClelland等人(2013)的五步程序来确定诗歌的隐喻使用。《空心人》将会计描述为仪式性的，会计的声音安静而无意义，而其元隐喻则将会计描述为仪式和阴影。研究局限/启示虽然《空心人》使用的形式4隐喻，既没有命名比喻性的，也没有命名字面上的源术语，让读者有责任从会计隐喻的使用中推断意义，但该分析为读者提供了一个有价值的结构，以证明会计隐喻呈现了现代世界面临的普遍会计问题。实际意义根据《空心人》的说法，会计师是空洞的，他们是掠夺者、财产和雨舞者的忠实信徒。《空心人》将对会计的追求定位为一种秩序和维持现状的仪式。《空心人》中沉浸在仪式和阴影中的会计形象与会计魔术和会计历史的概念隐喻是一致的。原创性/价值本研究的原创性在于其对McClelland等人(2013)对会计研究的隐喻分析的介绍。
{"title":"The accounting meta-metaphor of the Hollow Men by T. S. Eliot","authors":"Alistair Brown","doi":"10.1108/qram-10-2019-0113","DOIUrl":"https://doi.org/10.1108/qram-10-2019-0113","url":null,"abstract":"\u0000Purpose\u0000Using the theory of sensibility and McClelland et al.’s (2013) metaphorical analysis, this study aims to analyse the accounting metaphors and meta-metaphor of The Hollow Men, a poem written by T. S. Eliot.\u0000\u0000\u0000Design/methodology/approach\u0000The analysis uses McClelland et al.’s (2013) five-step procedure to ascertain the poem’s metaphor use.\u0000\u0000\u0000Findings\u0000The Hollow Men depicts accountants as ritualistic and accounting voices as quiet and meaningless while its meta-metaphor conveys accounting as rites and shadows.\u0000\u0000\u0000Research limitations/implications\u0000Although The Hollow Men’s use of Form 4 metaphors, where neither figurative nor literal source term is named, places an onus on the reader to infer meaning from accounting metaphor use, the analysis provides readers with a valuable structure for evincing accounting metaphors that present pervasive accounting issues facing the modern world.\u0000\u0000\u0000Practical implications\u0000Accountants, according to The Hollow Men, are hollow, devotees to plunderers and property and rain dancers. The Hollow Men situates the quest for accounting as a ritual for order and the preservation of the status quo.\u0000\u0000\u0000Social implications\u0000The Hollow Men’s mages of accounting immersion in rites and shadows accord with the conceptual metaphors of accounting as magic and accounting as history.\u0000\u0000\u0000Originality/value\u0000The originality of this study rests in its introduction to McClelland et al.’s (2013) metaphorical analysis of accounting research.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73776801","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 : 2020-12-07DOI: 10.1108/qram-11-2019-0122
Gary Spraakman, Cristóbal Sánchez-Rodríguez, Carol Anne Tuck-Riggs
Purpose This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA). Design/methodology/approach A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations. Findings Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling. Research limitations/implications The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration. Practical implications Provides a base for the existing practice of management accounting with DA. Social implications Explains the social relationship between DA and management accounting. Originality/value Documented and explained the extent of actual DA use by MA.
{"title":"Data analytics by management accountants","authors":"Gary Spraakman, Cristóbal Sánchez-Rodríguez, Carol Anne Tuck-Riggs","doi":"10.1108/qram-11-2019-0122","DOIUrl":"https://doi.org/10.1108/qram-11-2019-0122","url":null,"abstract":"\u0000Purpose\u0000This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA).\u0000\u0000\u0000Design/methodology/approach\u0000A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations.\u0000\u0000\u0000Findings\u0000Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling.\u0000\u0000\u0000Research limitations/implications\u0000The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration.\u0000\u0000\u0000Practical implications\u0000Provides a base for the existing practice of management accounting with DA.\u0000\u0000\u0000Social implications\u0000Explains the social relationship between DA and management accounting.\u0000\u0000\u0000Originality/value\u0000Documented and explained the extent of actual DA use by MA.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/qram-11-2019-0122","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72372460","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 : 2020-12-04DOI: 10.1108/QRAM-02-2019-0026
S. Adams, D. Tweedie, Kristy Muir
Purpose This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined. Design/methodology/approach This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views. Findings Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach. Practical implications Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies. Originality/value This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.
{"title":"Social impact reporting in the public interest: the case of accounting standardisation","authors":"S. Adams, D. Tweedie, Kristy Muir","doi":"10.1108/QRAM-02-2019-0026","DOIUrl":"https://doi.org/10.1108/QRAM-02-2019-0026","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate the extent to which accounting standards for social impact reporting are in the public interest. This study aims to explore what the public interest means for social impact reporting by charities; and assess the extent to which the accounting standardisation of social impact reporting supports the public interest so defined.\u0000\u0000\u0000Design/methodology/approach\u0000This study conducts a case study of how stakeholders in Australian charities conceptualise the public interest when discussing accounting standardisation. This paper distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views.\u0000\u0000\u0000Findings\u0000Stakeholder views align with the aggregative and processual concepts of public interest, however this was contested and partial. Accounting standards for social impact reporting will only serve the public interest if they also capture and implement the common good approach.\u0000\u0000\u0000Practical implications\u0000Clarifying how key stakeholders interpret the public interest can help standard-setters and governments design (or withhold) accounting standards on social impact reporting. This paper also distinguishes different practical roles for accountants in this domain – information merchants, umpires or advocates, which each public interest concept implies.\u0000\u0000\u0000Originality/value\u0000This paper extends prior research on accounting for the public interest to social impact reporting. The paper empirically demonstrates the salience of the common good concept of public interest and demonstrates the diversity of views on the standardisation of social impact reporting by charities.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78896053","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 : 2020-11-13DOI: 10.1108/qram-02-2020-0014
Tonatiuh Najera Ruiz, Pablo Collazzo
Purpose The purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques. Design/methodology/approach The study is based on 36 semistructured interviews with micro and small firm owners/managers in Mexico. Content analysis is used to identify how these enterprises use MA tools. Findings Micro and small firms consistently use MA tools. Most of them have some sort of planning, set objectives, have a costing system – even if budgeting is unusual – and use one or two metrics to monitor performance. Research limitations/implications This is exploratory research with a limited and nonrandom sample. Only a limited number of MA tools were studied. Practical implications Micro and small firms’ use of MA tools. This is arguably important because these enterprises use these techniques in a way that is different from the traditional approach used in bigger corporations. A relevant implication emerging from the findings, as a contribution to practice would be the need to include MA for micro and small businesses in formal training and textbooks. Originality/value On top of providing and assessing empirical evidence on a debate that has been so far largely theoretical, and on the back of the relative weight of micro and small enterprises in any given economy, this paper aims at reinforcing awareness on the need to further the study of the decision-making process in such firms.
{"title":"Management accounting use in micro and small enterprises","authors":"Tonatiuh Najera Ruiz, Pablo Collazzo","doi":"10.1108/qram-02-2020-0014","DOIUrl":"https://doi.org/10.1108/qram-02-2020-0014","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore if and how micro and small firms apply management accounting (MA) techniques.\u0000\u0000\u0000Design/methodology/approach\u0000The study is based on 36 semistructured interviews with micro and small firm owners/managers in Mexico. Content analysis is used to identify how these enterprises use MA tools.\u0000\u0000\u0000Findings\u0000Micro and small firms consistently use MA tools. Most of them have some sort of planning, set objectives, have a costing system – even if budgeting is unusual – and use one or two metrics to monitor performance.\u0000\u0000\u0000Research limitations/implications\u0000This is exploratory research with a limited and nonrandom sample. Only a limited number of MA tools were studied.\u0000\u0000\u0000Practical implications\u0000Micro and small firms’ use of MA tools. This is arguably important because these enterprises use these techniques in a way that is different from the traditional approach used in bigger corporations. A relevant implication emerging from the findings, as a contribution to practice would be the need to include MA for micro and small businesses in formal training and textbooks.\u0000\u0000\u0000Originality/value\u0000On top of providing and assessing empirical evidence on a debate that has been so far largely theoretical, and on the back of the relative weight of micro and small enterprises in any given economy, this paper aims at reinforcing awareness on the need to further the study of the decision-making process in such firms.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85692274","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 : 2020-11-04DOI: 10.1108/qram-05-2018-0030
Martin Carlsson-Wall, Adrian Iredahl, K. Kraus, M. Wiklund
Purpose This paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations. Design/methodology/approach Through interviews and observations, the authors analyse the Swedish Migration Agency’s management controls and study routines during the peak of the European Migrant Crisis. Findings Prior to the crisis, the strategy used by the employees was to mediate between two interests (labelled legal security and empathy) to create a workable compromise. During the crisis, however, the authors observed filtering in the form of the previous hierarchical ordering of interests was further strengthened as the employees increasingly relied on just a single interest (the interest which they previously had deemed to be the most important) at the expense of the other interest. The findings suggest that behavioural and social controls helped such filtering; social controls helped certain employees to filter the empathy interest as more important during extreme situations and behavioural controls helped other employees to filter the legal security interest as more important. This help us explain why the authors observe less mediation between the two heterogeneous interests and rather a stricter dominance of one of the interests. The authors also illustrate how especially behavioural controls may become unsupportive of the operations during extreme situations as it consisted of rule-based standards, built to cope with “normal” situations. The heterogeneous interests affected the probability of actors, at times, ignoring behavioural controls when such controls were unsupportive. Actors whose day-to-day operations were mainly guided by the legal security interest remained tightly coupled to behavioural controls even when they felt that these controls were no longer useful. On the other hand, actors who were mainly guided by the empathy interest ignored behavioural controls when they felt that they were unsupportive. Research limitations/implications The authors acknowledge that bias might arise from the reliance on retrospective views of past processes and events, which the authors primarily gathered through interviews. Practical implications The authors highlight an important relationship between heterogeneous interests (i.e. legal security and empathy) and management controls during the crisis and how this relationship can lead actors to fundamentally different actions. Originality/value The two bodies of study on the role of management controls in managing heterogeneous interests and the role of management controls during the crisis have been largely unconnected and it is in this intersection that this study contributes.
{"title":"The role of management controls in managing heterogeneous interests during extreme situations: the Swedish migrant crisis in 2015","authors":"Martin Carlsson-Wall, Adrian Iredahl, K. Kraus, M. Wiklund","doi":"10.1108/qram-05-2018-0030","DOIUrl":"https://doi.org/10.1108/qram-05-2018-0030","url":null,"abstract":"\u0000Purpose\u0000This paper aims to explore the role of management controls in managing heterogeneous interests during extreme situations.\u0000\u0000\u0000Design/methodology/approach\u0000Through interviews and observations, the authors analyse the Swedish Migration Agency’s management controls and study routines during the peak of the European Migrant Crisis.\u0000\u0000\u0000Findings\u0000Prior to the crisis, the strategy used by the employees was to mediate between two interests (labelled legal security and empathy) to create a workable compromise. During the crisis, however, the authors observed filtering in the form of the previous hierarchical ordering of interests was further strengthened as the employees increasingly relied on just a single interest (the interest which they previously had deemed to be the most important) at the expense of the other interest. The findings suggest that behavioural and social controls helped such filtering; social controls helped certain employees to filter the empathy interest as more important during extreme situations and behavioural controls helped other employees to filter the legal security interest as more important. This help us explain why the authors observe less mediation between the two heterogeneous interests and rather a stricter dominance of one of the interests. The authors also illustrate how especially behavioural controls may become unsupportive of the operations during extreme situations as it consisted of rule-based standards, built to cope with “normal” situations. The heterogeneous interests affected the probability of actors, at times, ignoring behavioural controls when such controls were unsupportive. Actors whose day-to-day operations were mainly guided by the legal security interest remained tightly coupled to behavioural controls even when they felt that these controls were no longer useful. On the other hand, actors who were mainly guided by the empathy interest ignored behavioural controls when they felt that they were unsupportive.\u0000\u0000\u0000Research limitations/implications\u0000The authors acknowledge that bias might arise from the reliance on retrospective views of past processes and events, which the authors primarily gathered through interviews.\u0000\u0000\u0000Practical implications\u0000The authors highlight an important relationship between heterogeneous interests (i.e. legal security and empathy) and management controls during the crisis and how this relationship can lead actors to fundamentally different actions.\u0000\u0000\u0000Originality/value\u0000The two bodies of study on the role of management controls in managing heterogeneous interests and the role of management controls during the crisis have been largely unconnected and it is in this intersection that this study contributes.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78483976","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 : 2020-09-24DOI: 10.1108/QRAM-12-2019-0134
A. Diab
Purpose - The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context. Design/methodology/approach - Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations. Findings - The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices. Originality/value - The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.
{"title":"Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study","authors":"A. Diab","doi":"10.1108/QRAM-12-2019-0134","DOIUrl":"https://doi.org/10.1108/QRAM-12-2019-0134","url":null,"abstract":"Purpose - The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context. Design/methodology/approach - Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations. Findings - The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices. Originality/value - The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2020-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72997463","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 : 2020-09-21DOI: 10.1108/QRAM-12-2019-0128
Marcelo S. Pagliarussi, M. A. Leme
Purpose - This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms. Design/methodology/approach - A case study was conducted in a family business group that underwent a process of adoption and transformation of its management control system. Findings - The results indicate that several non-family managers, besides the controller, played crucial roles in harmonizing the logic of a generalized practice (quality control management) with the existing rationalities of the family firm. The authors also observed that the ISO 9001/quality control management logic together with the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than the family identity have laid the groundwork for the formalization of the business group’s management controls. Practical implications - This study shows that quality control management is an accessible source of guidance for the formalization of managerial activities within an organization. Originality/value - This paper contributes to the literature by clarifying the role performed by non-family managers during the formalization of management control in family firms. It also shows how the family values of professionalism, meritocracy and an emphasis on the business’s identity rather than family identity can influence the way control is exercised within family firms.
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