Addressing directions in interdisciplinary accounting research

2014 ◽  
Vol 27 (8) ◽  
pp. 1218-1226 ◽  
Author(s):  
Lee D. Parker ◽  
James Guthrie
Keyword(s):  
Growth And Development ◽  
Design Methodology ◽  
Content Type ◽  
Measurement Systems ◽  
Accounting Research ◽  
Policy Practice ◽  
Current State ◽  
Performance Measurement Systems ◽  
University Performance ◽  
Institutional Actors

Purpose – The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach – An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings – It observes the creeping currency of the financial economics-based accounting research tradition, with its attendant limitations in scope and policy/practice relevance of its subject matter and findings. The paper reveals the persistent growth and development of an interdisciplinary accounting community despite the pressures of careerist research score-based goal displacement produced by government and university performance measurement systems. Originality/value – The interdisciplinary movement is seen as offering issues focused and innovation-driven research that aims to engage with the complexities of the organisational and institutional actors’ worlds. This remit remains essential to the challenge of the accounting academy's pursuit of issues of societal significance.

A dream deferred: interdisciplinary accounting in the US

2014 ◽  
Vol 27 (8) ◽  
pp. 1265-1270 ◽  
Author(s):  
Timothy J. Fogarty
Keyword(s):  
North American ◽  
Design Methodology ◽  
Content Type ◽  
Research Perspective ◽  
Accounting Research ◽  
Policy Practice ◽  
The North ◽  
Current State ◽  
The Us ◽  
The Usa

Purpose – The purpose of this paper is to set out to examine and critique the current state and future trajectory of interdisciplinary accounting research in the USA. Design/methodology/approach – The analysis is based on the author's involvement in and research into accounting research and publication contexts, drivers and patterns in the accounting discipline. Findings – In all likelihood, research will continue established traditions that prevent the explorations of economics and finance from material broadening. This paper identifies how that which everyone believes to be such a good idea cannot bear fruit. Research limitations/implications – Conventional economics-based accounting research has proliferated in volume but has largely exhausted its potential for significant contributions to knowledge. Failure to embrace broadened interdisciplinary perspectives risks a crisis of accounting research contribution to policy, practice, and society. Originality/value – This critique reveals the serious weaknesses and serious risks to international accounting scholarship of the continuance and global mimicking of the North American pursuit of an exclusively economic accounting research perspective.

scholarly journals Taxonomizing performance measurement systems’ failures

2016 ◽  
Vol 65 (5) ◽  
pp. 672-693 ◽  
Author(s):  
Jelle Van Camp ◽  
Johan Braet
Keyword(s):  
Performance Measurement ◽  
Design Methodology ◽  
Data Gathering ◽  
Research Literature ◽  
Original Research ◽  
Content Type ◽  
Measurement Systems ◽  
Current State ◽  
Performance Measurement Systems ◽  
Research Domain

Purpose – After more than 30 years of research, literature on performance measurement systems (PMS) is characterized by diversity and fragmentation. Due to the multidisciplinarity of stakeholders and researchers involved the basis of literature is expanding, but not converging. The purpose of this paper is to dispersedly discuss failures of PMS in the abundance of literature written. Design/methodology/approach – Over 250 articles related to PMS have been analyzed in order to shortlist failures of PMS. Two criteria have been used: explicitly referenced being a failure; or mentioned as being essential for a successful PMS. Next steps were clustering, cross-checking with academics and professionals and re-allocation to appropriate levels. Findings – This paper identifies 36 failures and proposes an easy taxonomy for further referencing by attribution to three levels: metric, framework and management. Failures range from uncertainties in data gathering, lack of knowledge and dealing with complexity, toward the allocation of necessary resources. Research limitations/implications – Limitations are attributed to the abundance of research published on PMS. Consequently, incorporated papers are a subset representing the current state of the research domain. Furthermore, the completeness of the list can be discussed as well as the level of generalization of the proposed taxonomy. Originality/value – Both academics and professionals can benefit from this study as it creates an awareness of the risks involved when constructing, implementing and managing a PMS. Therefore, this original research ought to be seen as a catalyst for a learning curve, as it puts the research of PMS in a different perspective.

scholarly journals Managerial attitudes towards the incompleteness of performance measurement systems

2018 ◽  
Vol 15 (1) ◽  
pp. 84-103 ◽  
Author(s):  
Syrus Islam ◽  
Ralph Adler ◽  
Deryl Northcott
Keyword(s):  
New Zealand ◽  
Firm Performance ◽  
Performance Measurement ◽  
Design Methodology ◽  
Environmental Services ◽  
Structured Interviews ◽  
Content Type ◽  
Strategic Objectives ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs. Design/methodology/approach This paper draws on an in-depth field study conducted in an energy and environmental services provider based in New Zealand. The data, which were obtained from 20 semi-structured interviews, were triangulated against on-site observations and company documents. Findings The findings suggest that whether the incompleteness of a PMS is considered problematic or non-problematic depends on the role that the PMS plays in implementing a firm’s strategy. The authors show that when the PMS is mainly used to trigger improvement activities on and around strategic objectives and managers perceive adequate improvement activities to exist, then they consider the incompleteness of the PMS in relation to these strategic objectives to be non-problematic. Originality/value This study contributes to the nascent literature on managerial attitudes towards the incompleteness of PMSs by identifying conditions under which the incompleteness is considered problematic or non-problematic. The authors also contribute to the literature on the association between design qualities of PMSs and firm performance by suggesting that poor design qualities of a PMS (such as incompleteness) may not always translate into poor firm performance.

Reflections on interdisciplinary critical intellectual capital accounting research

2019 ◽  
Vol 32 (8) ◽  
pp. 2282-2306 ◽  
Author(s):  
John Dumay ◽  
James Guthrie
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Human Condition ◽  
Future Research ◽  
Research Needs ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Current State ◽  
The Status

Purpose In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue. Design/methodology/approach This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future. Findings We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world. Research limitations/implications This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants. Originality/value We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.

Research from Brazil provides framework to design performance measurement systems (PMS) in nonprofit and public administration organizations

2020 ◽  
Vol 28 (5) ◽  
pp. 29-31
Keyword(s):  
Public Administration ◽  
Systematic Study ◽  
Design Methodology ◽  
Financial Sustainability ◽  
Research Papers ◽  
Content Type ◽  
Measurement Systems ◽  
For Profit ◽  
The Past ◽  
Performance Measurement Systems

Purpose In the past models of PMS have been used from the for-profit sector, but the goals are often different. The researchers advised that it was essential to understand how the differences between for-profit businesses and NPOs influenced the design of PMSs. Design/methodology/approach The authors produced their list of 10 factors after a systematic study of 29 research papers Findings The authors said their work presented a conceptual framework that could influence the design of PMSs for these organizations. The findings also revealed that there are factors which are unique to the NPO sector, such as fairness, volunteering and financial sustainability. Originality/value This area has received little attention in the research, but there is increasing pressure for NGOs and public administration organizations to measure performance.

They did not start the fire: reviewing and resolving the issue of physician stress and burnout

2017 ◽  
Vol 31 (4) ◽  
pp. 410-417 ◽  
Author(s):  
Julie Christine Babyar
Keyword(s):  
Design Methodology ◽  
Intervention Studies ◽  
Future Research ◽  
Organizational Strategies ◽  
Physician Burnout ◽  
Content Type ◽  
Current State ◽  
The Usa ◽  
Research Accountability ◽  
Physician Stress

Purpose Physician stress and burnout is a serious and common concern in healthcare, with over half of physicians in the USA meeting at least one criterion for burnout. The paper aims to discuss these issues. Design/methodology/approach A review on current state of physician stress and burnout research, from 2008 to 2016, was undertaken. A subsequent perspective paper was shaped around these reviews. Findings Findings reveal research strength in prevalence and incidence with opportunities for stronger intervention studies. While descriptive studies on causes and consequences of physician burnout are available, studies on interventions and prevention of physician burnout are lacking. Future research on physician stress and burnout should incorporate intervention studies and take care to avoid limitations found in current research. Accountability and prevention of physician burnout is the responsibility of the healthcare industry as a whole, and organizational strategies must be emphasized in future research. Originality/value The value of this research comes in the original comprehensive review, international inclusion and succinct summary of physician burnout research and strategies.

Executing strategy through comprehensive performance measurement systems

2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Company Performance ◽  
Content Type ◽  
Cost Leadership ◽  
Measurement Systems ◽  
Comprehensive Performance ◽  
Different Types ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kaveh Asiaei ◽  
Zabihollah Rezaee ◽  
Nick Bontis ◽  
Omid Barani ◽  
Noor Sharoja Sapiei
Keyword(s):  
Performance Measurement ◽  
Corporate Performance ◽  
Equation Modeling ◽  
Knowledge Assets ◽  
Content Type ◽  
Knowledge Resources ◽  
Measurement Systems ◽  
Resource Orchestration ◽  
Performance Measurement Systems ◽  
The Relationship

Purpose The pivotal role of knowledge management (KM) and its extensive implications have been debated in the academic literature with insufficient focus on its link to particular organizational control mechanisms such as performance measurement systems (PMS). To bridge this gap and building on resource orchestration theory, this paper aims to investigate the relationships between KM factors, PMS and corporate performance. Design/methodology/approach Based on a survey data set of 92 listed companies in Iran, the framework and hypotheses were tested using structural equation modeling (SEM) based on partial least squares (PLS). Findings The SEM-PLS results indicate that knowledge assets are significantly associated with both PMS and corporate performance while knowledge process capabilities (KPC) are not significantly associated with PMS and corporate performance. This study also shows that PMS mediates the relationship between knowledge assets and corporate performance. Practical implications The results suggest that the use of appropriate management control systems plays an effective role in synchronizing, aligning and orchestrating a company’s various knowledge resources, which, in turn, can lead to superior overall performance. Originality/value Building on a unique synthesis of resource orchestration theory and the knowledge-based view of the firm, the results of this study provide the first empirical evidence on how PMS intervenes in the relationship between knowledge resources (knowledge assets and KPC) and corporate performance.

Administrative and legal mechanisms for combating corruption

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nataliia A. Lytvyn ◽  
Olena V. Artemenko ◽  
Svitlana S. Kovalova ◽  
Maryna P. Kobets ◽  
Elena V. Kashtan (Grygorieva)
Keyword(s):  
Design Methodology ◽  
International Experience ◽  
Legal Regulations ◽  
Positive Experience ◽  
Legal Analysis ◽  
Content Type ◽  
Current State ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
Practical Implications

Purpose The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive experience in the fight against corruption. Design/methodology/approach Among the methods used to study the problems of the stated subject, the dialectical, comparative-legal, systems, historical and legal, formal and legal, analysis and synthesis can be distinguished. Findings The authors investigated the experience of foreign countries in combating corruption and suggested implementing international experience in national legislation for the successful fight against corruption. In the course of the study, the current state of legal regulations governing anti-corruption activities was characterised, corruption and the main reasons for committing corruption acts were investigated, the problems that arise in the fight against corruption were identified, the main administrative and legal mechanisms for combating corruption were established and the effectiveness of applying these mechanisms in practice was studied. Practical implications The provisions that are enshrined in this paper are of practical value for individuals whose activities are aimed at fighting corruption, as Ukraine is one of the states where corruption flourishes and where the fight against corruption has not been directly implemented in practice for many years. Originality/value Based on the example of international experience in the fight against corruption, proposals and recommendations for improving administrative and legal mechanisms for combating corruption have been developed.

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