Accounting and professional work in established NPM settings

2019 ◽  
Vol 32 (3) ◽  
pp. 897-922 ◽  
Author(s):  
Ebba Sjögren ◽  
Karin Fernler
Keyword(s):  
New Public Management ◽  
Treatment Time ◽  
Case Study Research ◽  
Professional Work ◽  
Bottom Line ◽  
Content Type ◽  
Trade Offs ◽  
Economic Considerations ◽  
Episodic Change

PurposeThe paper problematizes previous research on accountingisation, where the role of accounting in determining the scope of professional work is understood in relation to a professional/economic dichotomy and a model of episodic change. The purpose of this paper is to investigate everyday professional work in established new public management (NPM) settings, and proposes a new conceptual framework to analyze the role of accounting therein. The aim is to enable future investigations into how, when and where a situated “bottom line” emerges, by conceptualizing professional work as a process of calculation.Design/methodology/approachQualitative data from case studies of two tertiary level geriatric organizations using observations of 33 employees and four interviews. Data related to patient discharge, and the management of the discharge processes, were analyzed.FindingsFew visible trade-offs between distinctly professional or economic considerations were observed. Rather, the qualification of patients’ status and evaluation of their dischargeability centered on debates over treatment time. Time therefore operated as a situated “bottom line,” to which various other concerns were emergently linked in a process of calculation. Professional practitioners seldom explicitly evoke accounting concepts and technologies, but these were implicated in the ongoing translation of each patient into something temporarily stable, calculable and thus actionable for the professionals involved in their care. The study’s findings have implications for the conceptual understanding of professional work in established NPM settings.Research limitations/implicationsCase study research is context-specific and the role of accounting in professional work will vary due to the professional groups and accounting technologies involved.Practical implicationsThe study’s findings have implications for how to influence professional behavior through interventions in the existing landscape of accounting technologies. The possibility to change behavior through the introduction or removal of individual accounting technologies is questioned.Originality/valueTo date, research on the role of accounting in determining the scope of professional work has assumed a professional/economic dichotomy and studied episodic change linked to accounting-oriented reforms. This paper analyses the role of accounting as an on-going process with emergent boundaries between professional and economic considerations.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Let the buyer beware: how network structure can enable (and prevent) supply chain fraud

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Scott DuHadway ◽  
Carlos Mena ◽  
Lisa Marie Ellram
Keyword(s):  
Supply Chain ◽  
Network Structure ◽  
Structural Characteristics ◽  
Case Study Research ◽  
Structural Holes ◽  
Content Type ◽  
New Concepts ◽  
Bridge Collapse ◽  
Multiple Case

PurposeSupply chain fraud is a significant global concern for firms, consumers and governments. Evidence of major fraud events suggests the role of supply chain structures in enabling and facilitating fraud, as they often involve several parties in complicated networks designed to obfuscate the fraud. This paper identifies how the structural characteristics of supply chains can play an important role in enabling, facilitating and preventing fraud.Design/methodology/approachThe research follows a theory elaboration approach. The authors build on structural holes theory in conjunction with a multiple case study research design to identify new concepts and develop propositions regarding the role of network structure on supply chain fraud.FindingsThis research shows how structural holes in a supply chain can create advantages for unscrupulous firms, a role we call tertius fraudans, or the cheating third. This situation is exacerbated by structural ignorance, which refers to the lack of knowledge about structural connections in the network. Both structural holes and structural ignorance can create information gaps that facilitate fraud, and the authors propose solutions to detect and prevent this kind of fraud.Originality/valueThis paper extends structural holes theory into the domain of fraud. Novel concepts including tertius fraudans, structural ignorance and bridge collapse are offered, alongside a series of propositions that can help understand and manage structural supply chain fraud.

When organizational support yields both performance and satisfaction

2019 ◽  
Vol 48 (6) ◽  
pp. 1410-1428 ◽  
Author(s):  
Lincoln Jisuvei Sungu ◽  
Qingxiong (Derek) Weng ◽  
Johari Abdu Kitule
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Social Exchange ◽  
Organizational Support ◽  
Employee Performance ◽  
Well Being ◽  
Bottom Line ◽  
Content Type ◽  
Performance Ability

Purpose The purpose of this paper is to examine the underlying mechanism through which perceived organizational support (POS) influences job performance and job satisfaction. Specifically, the study aims at examining the contingent role of performance ability in the associations of POS and affective organizational commitment (AOC) with job performance and job satisfaction, thus highlighting the pivot role of ability in the social exchanges. Design/methodology/approach The sample of the present study included 269 employees of a University in Kenya. The data were analyzed with Mplus to test the hypotheses. Findings POS enhances AOC that, in turn, positively influences job performance and job satisfaction. Importantly, the results indicate that performance ability moderates both the direct and indirect (via AOC) effects of POS on job performance and job satisfaction. Thus, employees’ abilities for tasks are not only significant for reciprocating resources that organizations invest in employees, but also enhances employee well-being. Research limitations/implications Although satisfaction with employee reciprocation was implied based on performance levels, it was not directly tested in the supervisor–employee social exchange. It is possible that even with intentions to deliver (high AOC), the resultant reciprocation may be less satisfactory to the organization. Future research would benefit from investigating the role that reciprocity norm could have in the model, specifically, whether employer satisfaction would be a function of employee performance ability. Practical implications Most often, the bottom line goal of organizations is employee performance, whereas AOC indicates employees’ intentions and efforts to reciprocate the organization with high performance, such intentions can only go as far as the ability for such desired outcomes. Consequently, efforts should be made to ensure employee’s capabilities align with specific job tasks to enhance both organizational (job performance) and employee well-being (job satisfaction). During the employee selection process, therefore, a focus on ability cues would be more advantageous than commitment when the bottom line goal is to enhance well-being. Originality/value This is the first study that tests the moderating role of the employee’s performance ability in both the POS and AOC relationships with job performance and job satisfaction. Moreover, this is the first study to examine the relationship between POS and AOC with job satisfaction. The study opens a potential avenue to examine the micro-mechanisms that regulate reciprocity in social exchanges, and thus presents the boundary conditions for the predictions of the social exchange theory.

The collective consumption network

2014 ◽  
Vol 24 (6) ◽  
pp. 545-564 ◽  
Author(s):  
Elina Närvänen ◽  
Evert Gummesson ◽  
Hannu Kuusela
Keyword(s):  
Social Relations ◽  
Participant Observation ◽  
Case Study Research ◽  
Weak Links ◽  
Data Generation ◽  
Content Type ◽  
Face To Face ◽  
Heterogeneous Consumption

Purpose – The purpose of this paper is to introduce a network perspective to the study of collective consumption. The authors examine the characteristics of heterogeneous consumption collectives formed around a Finnish footwear brand. The case is both theoretically and practically relevant. It differs from previous research by featuring consumer grassroot activities, face-to-face interaction and strong pre-existing social relationships. Design/methodology/approach – Qualitative case study research was conducted with different methods of data generation including interviews, participant observation and cultural materials such as newspaper articles and photos. Findings – A new concept of collective consumption network is introduced. Five kinds of consumption collectives are identified, including place focussed, brand focussed, activity focussed, idea focussed and social relations focussed consumption collectives. The strength of ties as well as the role of the brand varies within the collectives. Practical implications – Suppliers should find an appropriate network position, where they can enable and support shared value creation. Developing skills to identify and cultivate weak links as well as mobilize resources are important. Originality/value – The findings illustrate the heterogeneity and complexity of collective consumption. In particular, the paper discusses the way self-organizing and emergent consumption collectives and the supplier interact and integrate resources within the network.

(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context

2020 ◽  
Vol 32 (2) ◽  
pp. 159-176 ◽  
Author(s):  
Cemil Eren Fırtın ◽  
Tom S. Karlsson
Keyword(s):  
Health Care ◽  
Health Care Quality ◽  
Treatment Time ◽  
Medical Professional ◽  
Care Quality ◽  
Medical Terminology ◽  
Professional Work ◽  
Content Type ◽  
Emergency Health Care ◽  
Number Of Patients

PurposeThis article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care have been affected by accounting as a performative device. Special attention has been paid to how accounting brings about performative consequences in shaping the medical profession and its context.Design/methodology/approachThe article employs qualitative research methods and draws its analysis on empirical data from in-depth interviews at an emergency health-care unit in Sweden.FindingsIt is demonstrated how accounting, in the form of calculations of treatment time and number of patients, enables performative consequences for medical professional work. It is also demonstrated how the use of accounting engages (re)descriptions of practices and roles, creates accounts of patients, and helps to sustain such (re)descriptions. Accounting terms (such as efficiency and control) have been reframed into medical terminology (such as health-care quality and security), ensuring and retaining (re)described medical professional work in terms of practices and emerging roles.Originality/valueThis article contributes to (1) the literature on accounting practices within health-care contexts by demonstrating a case where the accounting ideas and practices of medical professionals are coexistent and interwoven and (2) the increasing body of literature focusing on accountingization by showing how emerging calculative technologies carry performative power over medical professional work through formative (re)descriptions.

Knowledge-advanced innovative behaviour: a hospitality service perspective

2018 ◽  
Vol 30 (1) ◽  
pp. 197-216 ◽  
Author(s):  
Farag Edghiem ◽  
Yusra Mouzughi
Keyword(s):  
Case Study Research ◽  
Idea Generation ◽  
Structured Interviews ◽  
Content Type ◽  
Service Employees ◽  
Innovation Research ◽  
Hotel Service ◽  
Innovative Behaviour ◽  
Research Outcome

Purpose The purpose of this paper is to explore the nature and implications of knowledge advanced through service employees’ innovative behaviour and leading to initiating innovation within the hotel service subsector. Design/methodology/approach A case study research method was applied to achieve the research objectives, which investigated two hotel properties resembling two personal–interactive service systems. In total, 52 semi-structured interviews were conducted along with other qualitative research methods, including the direct observation of employees, review of management archives/literature and the assessment of “micro cases”. Findings The research outcome highlights the role of knowledge as supplementary to the interlinked process of idea generation and development. A novel classification of two types of knowledge is revealed as pre-encounter and encounter-dependent knowledge, implicating four patterns of service employees’ innovative behaviour. Practical implications This paper recommends practical measures to nurture service employees’ innovative behaviour, leading to innovation. Originality/value This study contributes to service innovation research by providing an in-depth assessment at the micro level, overlooked to date, of the nature of knowledge and the service employees’ role in initiating innovation within the hotel service subsector.

E-learning and information literacy at the University of Jos

2014 ◽  
Vol 35 (8/9) ◽  
pp. 607-628 ◽  
Author(s):  
Vicki Lawal ◽  
Stephen Akintunde
Keyword(s):  
Information Literacy ◽  
Teaching And Learning ◽  
Case Study Research ◽  
Content Type ◽  
E Learning ◽  
Learning Platforms ◽  
Information Skills ◽  
The University

Purpose – The purpose of this paper is to examine the potential role of information literacy (IL) within the changing context of the e-learning environment at the University of Jos in recent years. It focuses and emphasises the role of the University library in facilitating teaching and learning through the use of e-learning platforms in teaching information retrieval skills. The paper aims to identify gaps in students’ information skills that could be addressed through IL instruction. Design/methodology/approach – The study employed a case study research design while the methodology involved the administration of structured questionnaires to the two groups of respondents. Findings – Findings from the study provide useful insights to the skills challenges experienced by students and point to a need for effective collaboration between the library, faculty and management in order to promote a better approach to learning at the institution. Originality/value – By emphasising the role of the library, the paper contributes to previous studies on e-learning at the University and provides a basis for further research in this regard.

Design thinking in talent acquisition: a practitioner’s perspective

2014 ◽  
Vol 13 (4/5) ◽  
pp. 170-180 ◽  
Author(s):  
Pradeep Sahay
Keyword(s):  
Design Thinking ◽  
Engineering Practice ◽  
Bottom Line ◽  
Content Type ◽  
Customer Expectations ◽  
Strategic Role ◽  
Talent Acquisition ◽  
Inside Out ◽  
Business And Management

Purpose – The purpose of this article is to examine the applicability of design thinking to the strategic role of talent acquisition in organizations. While design thinking has become part of popular lexicon in contemporary design and engineering practice, as well as business and management, its principles can be seamlessly applied across multiple disciplines and industries. The premise is that by knowing about the process and the methods that designers use to ideate, and by understanding how designers approach problem solving, individuals and businesses will be better able to connect with and invigorate their ideation processes to take innovation to a higher level. Design/methodology/approach – The methodology used was based on empirical research drawn from the authors > 20 years of experience in the industry as also secondary research, which has been appropriately referenced in the attached article. Findings – The process of developing talent relationships forces managers to develop a more outward-looking view, staying on top of cutting-edge trends, building their company’s image and staying in sync with customer expectations. This is but the essence of the design thinking methodology – taking insights from people at the various stages, touch points of the process and build from the outside-in rather than from the inside-out. Originality/value – The article is an attempt to articulate the challenges that confront organizations today as they compete for talent in the changing talent marketplace. Hopefully, the document will elevate some awareness and discourse on the subject and finally concretize on a roadmap that turns its talent acquisition into a strategic advantage with visible impact on the bottom-line. In essence, the article is about creating innovative efficiencies within the recruiting function.

The role of hierarchical production planning in food manufacturing SMEs

2015 ◽  
Vol 35 (10) ◽  
pp. 1362-1385 ◽  
Author(s):  
Seamus O'Reilly ◽  
Anita Kumar ◽  
Frédéric Adam
Keyword(s):  
Decision Making ◽  
Production Planning ◽  
Large Scale ◽  
Product Variety ◽  
Food Manufacturing ◽  
Content Type ◽  
Hierarchical Production Planning ◽  
Trade Offs ◽  
Internal Integration

Purpose – In recent years there has been an increasing interest in make-to-stock and make-to-order combined strategies in food manufacturing operations. However, most scholarly work to-date has neglected the role of hierarchical production planning (HPP) in guiding small- and medium-sized enterprise (SME) implementation of such strategies. The purpose of this paper is to address food SME manufacturers’ readiness to adopt such strategies, in terms of internal integration and their capability to adopt formalised planning approaches. Design/methodology/approach – This study adopted an action research methodology to explore the potential impact of HPP in SME food manufacturers. Selected companies had identified product variety management as a challenge and also had recognised the need to enhance internal integration. Given this, the research team, from a theoretical perspective, proposed the use of HPP set within a broader decision-making conceptual framework to improve internal integration and planning. Findings – This paper adopts the fundamental position that HPP provides a useful framework in the establishment of strategic and tactical level constraints and priorities which then act as specific guides at the operational level, and presents empirical evidence in a food SME manufacturing context. In the cases the authors studies, the cascading effect of this decision-making framework focused attention on key metrics, encouraged greater internal integration and delivered tangible, significant improvements in performance. This was greatly facilitated by the provision of new key data on the cost of certain managerial trade-offs which these firms faced. Originality/value – SMEs are of a scale that requires a formalised planning approach; however production planning systems are typically designed for large scale enterprises. This paper addresses the need of SMEs in this regard. Well-established supply chain metrics were used to establish the benefits of both HPP and resulting improvement in internal integration and beyond, in terms of improvement in the quality of planning decisions.

The role of supply management resilience in attaining ambidexterity: a dynamic capabilities approach

2016 ◽  
Vol 31 (1) ◽  
pp. 123-134 ◽  
Author(s):  
Reham A. Eltantawy
Keyword(s):  
Dynamic Capabilities ◽  
Capabilities Approach ◽  
Supply Management ◽  
Ecological Resilience ◽  
Content Type ◽  
Turbulent Environments ◽  
Trade Offs ◽  
Exploitation And Exploration ◽  
Resilience Capabilities

Purpose – This study aims to explore the necessary role of supply management (SM) resilience capabilities in making effective trade-offs to attain an ambidextrous state, i.e. the state of attaining exploitation and exploration with dexterity, or achieving high levels of both. Sustainability requires effective trade-offs among economic, environmental and social outcomes while maintaining the longevity of the buying firm. Existing literature highlights the difficulty of making effective trade-offs due to likely tensions between divergent demands, i.e. tensions between exploitative and explorative performance goals. Design/methodology/approach – This conceptual study extends insights from the dynamic capabilities approach to explore the nature of SM resilience and its role in attaining ambidexterity. Findings – This study proposes SM resilience as a multifaceted dynamic capability that is determined by two contrasting aspects of stability (engineering and ecological resilience) that aid the buyer’s firm to ambidextrously adapt and transform in turbulent environments. Practical implications – The study highlights the competencies and resilience capabilities that managers need to develop and maintain in pursuing an effective balance of exploitation and exploration in SM. Originality/value – The proposed framework extends existing SM sustainability frameworks by examining the nature and dimensionality of resilience and linking it to ambidexterity. The proposed framework provides a platform for the integration of theoretical aspects from various research streams; socio-ecological literature, dynamic capabilities and organizational ambidexterity.

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