Reinventing organizational control

2017 ◽  
Vol 30 (4) ◽  
pp. 795-820 ◽  
Author(s):  
Marion Brivot ◽  
Yves Gendron ◽  
Henri Guénin
Keyword(s):  
Design Methodology ◽  
Management Control ◽  
Organizational Control ◽  
Accounting Firms ◽  
Content Type ◽  
Reputational Risk ◽  
New Directions ◽  
Control Research ◽  
Big Four ◽  
Insight Into

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach Following the approach suggested by Janesick (1998) and Denzin and Lincoln (1998), the authors undertook an in-depth qualitative analysis of a large number of data sources including interviews, best-selling books by renowned SM specialists, relevant press articles drawn from a Factiva search, and documents published by the Big Four firms and professional accounting institutes in Canada on how organizations should use SM to protect their reputational capital. Findings Four competing SM reputational risk control perspectives inductively emerged from the analysis: the Beyond Control frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter. Originality/value The control literature has been criticized by many scholars as being in urgent need of updating. By inductively theorizing four original control frames in the SM arena, the research aims to move management control research in new directions.

The management of accounting firms: time as an object of professional and commercial goals

2020 ◽  
Vol 16 (1) ◽  
pp. 71-92 ◽  
Author(s):  
Georg Josef Loscher ◽  
Stephan Kaiser
Keyword(s):  
Qualitative Study ◽  
Design Methodology ◽  
Structured Interviews ◽  
Accounting Firms ◽  
Content Type ◽  
Use Of Time ◽  
Professional Goals ◽  
Professional Management ◽  
Big Four

Purpose This study aims to explore how commercial and professional management instruments are combined in accounting firms. Design/methodology/approach The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole practitioners to Big Four) in Germany. The study mainly draws from the literature on the management of accounting firms. Findings The findings of this study indicate that professional and commercial management instruments structure the use of time by accountants. In these management instruments, professional and commercial goals are interwoven by three mechanisms revealed in this study and named as ambivalence, assimilation and integration. The authors further identify the managerial aspects of professional instruments. Originality/value This paper offers three mechanisms that combine commercial and professional goals in the management of accounting firms. The authors thereby contribute to the literature on the management of accounting firms by analysing these mechanisms that enable the pursuit of both goals simultaneously. Further, the authors argue that the minimum organisation, defined by regulators, of accounting firms is an essential infrastructure for the commercialisation of accounting.

Management control research in the banking sector

2013 ◽  
Vol 10 (2) ◽  
pp. 144-171 ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Design Methodology ◽  
Banking Sector ◽  
Banking Industry ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Control Research ◽  
Management Controls ◽  
Sizeable Number

PurposeThis paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research.Design/methodology/approachThe review was carried out principally by consulting leading accounting journals, followed by other relevant journals covering all publications from the inception of the particular journal to 2010. The published articles are categorized by their research topics, theories, methodologies and settings.FindingsThe review reveals a dearth of detailed studies on management controls in the banking sector. As evident from the sizeable number of descriptive studies, most prior studies do not engage in an in‐depth inquiry into control issues of banks, and most lack clear articulation either theoretically or methodologically. It finds that currently little is known on the concerns encountered by banks and the nature of management control practices deployed.Research limitations/implicationsThis review is selective and, while illustrative of the state of management control research in the banking sector, does not attempt a comprehensive coverage of all research. However, it identifies gaps in the current literature and makes calls for further research on a number of management control issues in the banking industry. Further, in light of the review findings, the paper offers some lessons and insights for practicing managers.Originality/valueAlthough some general reviews on various facets of management accounting across time have been undertaken by past researchers, industry‐based reviews have not been their focus. Through a systematic review of management control research in the banking arena, this paper shows that despite both the significant position occupied by the banking industry in nations' economies and the importance of management controls for banks, there remains a need for researchers to pay adequate attention to exploring control issues in this sector.

Line-item budgeting and film-production

2015 ◽  
Vol 12 (4) ◽  
pp. 321-345 ◽  
Author(s):  
Ivar Friis ◽  
Allan Hansen
Keyword(s):  
Creative Process ◽  
Management Control ◽  
Point Of View ◽  
Self Control ◽  
Film Production ◽  
Content Type ◽  
Positive Effects ◽  
Control Research ◽  
Insight Into

Purpose – This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the positive effects that budgetary constraints can have on creativity. Design/methodology/approach – Using Elster’s (2000) constraint theory as a basis for the research, this paper conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed on the director had positive effects in terms of the pre-commitments entailed, which aided in protecting the director against the negative aspects of passion (e.g. distorted thought processes, myopia and weakness of will) in the creative process and in terms of the ability of the constraints to channel creativity in certain directions, thus preventing the availability of too many options from hampering the creative process. Originality/value – The paper contributes to management control research in two ways. By addressing calls to provide more insight into the positive effects management control constraints might have on creativity, this study explores somewhat ignored aspects of line-item budgeting, adding greater insight into the interrelations between creativity and control. By exploring the ways in which line-item budgeting might take on the role of pre-commitment advice and devices in the creative process, this paper further exposes the links between accounting constraints and self-control.

scholarly journals Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saiful Alam ◽  
Seuwandhi B. Ranasinghe ◽  
Danture Wickramasinghe
Keyword(s):  
Developing Countries ◽  
Sri Lanka ◽  
Design Methodology ◽  
Management Control ◽  
Content Type ◽  
Accounting Research ◽  
The Past ◽  
Control Research ◽  
Auto Ethnography

PurposeThe purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka.Design/methodology/approachThis paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research.FindingsGlobal developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. Inspired by post-positivistic traditions, they aimed to explore how these reforms are predicated upon cultural-political milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions.Originality/valueThe authors unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.

Incumbent audit firm pricing: a response to entry of the Big Four accounting firms in India

2015 ◽  
Vol 5 (4) ◽  
pp. 382-394
Author(s):  
Barri Litt ◽  
Vikram Desai ◽  
Renu Desai
Keyword(s):  
Emerging Market ◽  
Multivariate Regression Analysis ◽  
Professional Services ◽  
Accounting Firms ◽  
Content Type ◽  
Audit Market ◽  
Price Cutting ◽  
Pricing Dynamics ◽  
Big Four ◽  
Insight Into

Purpose – The purpose of this paper is to explore the audit price reactions of local accounting firms to the entry of the Big Four accounting firms into the Indian audit market, providing unique insight into emerging market dynamics. Design/methodology/approach – Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature. Findings – This study finds evidence of a price-cutting strategy on behalf of the local incumbent accounting firms in response to the entry of the Big Four firms. It also shows small-sized incumbent firms to cut prices more drastically relative to medium-sized incumbent firms. Originality/value – This study provides empirical insight into the pricing dynamics of professional services in an emerging market setting. Such insight is increasingly important in our evermore globalized economy where emerging markets are frequently the targets of expansion.

Rethinking bibliographic utilities for library consortia

2020 ◽  
Vol 37 (8) ◽  
pp. 7-9
Author(s):  
Israel Odede
Keyword(s):  
Literature Review ◽  
Paradigm Shift ◽  
Design Methodology ◽  
Distributed Network ◽  
Network Resources ◽  
Content Type ◽  
Library Consortia ◽  
Individual Ownership ◽  
Insight Into

Purpose The paper aims to critically examine the bibliographic utility as a roadmap to increase library consortia and provide an insight into a new library consortia strategy that integrates librarians into a system of sharing both resources and knowledge. Design/methodology/approach This study adopted a literature review approach with a focus on bibliographic utility as a necessary prerequisite for effective library consortia, which is a paradigm shift from the concept of individual ownership to a collective access of distributed network resources and knowledge. Findings The reviewed literature indicated that significant bibliographic utilities and integrated library systems are factors that shaped and developed consortia activities in libraries. Originality/value The bibliographic utility has limited literature, and a few published scholarly studies have combined bibliographic utility and library consortia as strategies to share resources and knowledge

Formation of contracts for the international sale of goods under Korean law and the CISG

2017 ◽  
Vol 21 (3) ◽  
pp. 208-223
Author(s):  
Byung Mun Lee
Keyword(s):  
Comparative Study ◽  
Design Methodology ◽  
Case Law ◽  
The Other ◽  
Basic Question ◽  
Content Type ◽  
International Sale Of Goods ◽  
The Comparative Study ◽  
International Sales ◽  
Insight Into

Purpose The purpose of this paper is to describe and analyze the rules on the formation of contracts under Korean law and the Contracts for the International Sale of Goods (CISG) in a comparative way and introduce the relevant proposed rules under the Amendment Draft of the Korean Civil Code (KCC). In addition, it attempts to compare and evaluate them in light of the discipline of comparative law. Design/methodology/approach In order to achieve the purposes of the study, it executes a comparative study of the rules as to the formation of contracts of the CISG, Korean law and the Amendment Draft of the KCC. The basic question for this comparative study is placed on whether a solution from one jurisdiction is more logical than the others and to what extent each jurisdiction has responded to protect the reasonable expectations of the parties in the rules as to the formation of contracts. Findings The comparative study finds that most of the rules under the CISG are quite plausible and logical and they are more or less well reflected in the proposals advanced by the KCC amendment committee. On the other hand, the other rules under the CISG which have brought criticisms in terms of their complexity and inconsistent case law invite us their revision or consistent interpretation. The drawbacks of the CISG have also been well responded in the Amendment Draft of the KCC. Nevertheless, it is quite unfortunate that the Amendment Draft of the KCC still has a rule that regards any purported performance with non-material alteration of the terms of an offer as an acceptance. Originality/value This study may provide legal and practical advice to both the seller and the buyer when they enter into a contract for international sales of goods. In addition, it may render us an insight into newly developed or developing rules in this area and show us how they interact with each other. Furthermore, it may be particularly useful in Korea where there is an ongoing discussion for revision of the KCC.

Professionals freaking out: the case of accreditation in Dutch higher education

2009 ◽  
Vol 21 (5) ◽  
pp. 473-485 ◽  
Author(s):  
Everard van Kemenade ◽  
Teun W. Hardjono
Keyword(s):  
The Netherlands ◽  
Design Methodology ◽  
Iso 9000 ◽  
Preliminary Survey ◽  
External Evaluation ◽  
Content Type ◽  
Evaluation Systems ◽  
System A ◽  
Engineering And Technology ◽  
Insight Into

PurposeThe purpose of this paper is to define what factors cause willingness and/or resistance among lecturers in universities towards external evaluation systems, especially accreditation.Design/methodology/approachA model has been designed to describe possible factors of willingness and/or resistance towards accreditation based on Ajzen and Metselaar. A literature review has been undertaken on the effects of external evaluation like ISO 9000 as well as accreditation systems such as Accreditation Board for Engineering and Technology and European Quality Improvement System. A questionnaire has been administered to a group of 63 lecturers from three departments at Fontys University in The Netherlands. The results of this preliminary survey have been presented to 1,500 academics in The Netherlands and Flanders to collect empirical data.FindingsResistance to accreditation can be found in the consequences of accreditation for the work of the lecturer (workload), negative emotions (stress and insecurity); the lack of knowledge and experience (help from specialists is needed); and lack of acceptance (other paradigm).Originality/valueThe paper provides more insight into the difficulties that organizations, especially universities, have to commit their employees to external evaluation. It might be possible to generalize the findings to other professionals in other organizations. Little research in this field has been undertaken so far.

scholarly journals The future of financial markets and regulation: what strategy for Europe?

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Jean-Baptiste Gossé ◽  
Dominique Plihon
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Financial Stability ◽  
Design Methodology ◽  
Financial Integration ◽  
Content Type ◽  
Realistic Option ◽  
The Future ◽  
Unstable Environment ◽  
Insight Into

Purpose – This article aims to provide insight into the future of financial markets and regulation in order to define what would be the best strategy for Europe. Design/methodology/approach – First the authors define the potential changes in financial markets and then the tools available for the regulator to tame them. Finally, they build five scenarios according to the main evolutions observed on the financial markets and on the tools used by the regulator to modify these trends. Findings – Among the five scenarios defined, two present highly unstable features since the regulator refuses to choose between financial opening and independently determining how to regulate finance in order to preserve financial stability. Three of them achieve financial stability. However, they are more or less efficient or feasible. In terms of market efficiency, the multi-polar scenario is the best and the fragmentation scenario is the worst, since gains of integration depend on the size of the new capital market. Regarding sovereignty of regulation, fragmentation is the best scenario and the multi-polar scenario is the worst, because it necessitates coordination at the global level which implies moving further away from respective national preferences. However, the more realistic option seems to be the regionalisation scenario: this level of coordination seems much more realistic than the global one; the market should be of sufficient size to enjoy substantial benefits of integration. Nevertheless, the “European government” might gradually increase the degree of financial integration outside Europe in line with the degree of cooperation with the rest of the world. Originality/value – Foresight studies on financial markets and regulation are quite rare. This may be explained by the difficulty to forecast what will be their evolution in the coming decades, not least because finance is fundamentally unstable. This paper provides a framework to consider what could be the best strategy of regulators in such an unstable environment.

Correlation between sustainability education and engineering students’ attitudes towards sustainability

2018 ◽  
Vol 19 (3) ◽  
pp. 459-472 ◽  
Author(s):  
Kuok Ho Daniel Tang
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Engineering Students ◽  
Sustainability Education ◽  
Content Type ◽  
Fundamental Knowledge ◽  
Students Attitudes ◽  
Development Course ◽  
Beliefs And Attitudes ◽  
Insight Into

Purpose The purpose of this study is to investigate the impacts of a sustainable development course on the beliefs, attitudes and intentions of a cohort of engineering students in a university in Miri, Malaysia, towards sustainability. Design/methodology/approach Questionnaire survey was conducted among the cohort of students encompassing the three facets mentioned. Findings The respondents expressed low to medium agreement towards all the survey items related to beliefs, attitudes and intentions. A sense of moral obligation towards sustainability is linked to higher sustainability awareness, willingness to safeguard sustainability and a sense of responsibility towards sustainable development. The respondents were generally perceived to have fundamental knowledge of sustainable development. Research limitations/implications This study shows that a sustainable development course called Engineering Sustainable Development offered in a university in Miri, produced positive impacts on the beliefs, attitudes and intentions of the engineering students towards sustainable development. Sustainable development courses are generally instrumental to impart the value and practices of sustainability among university students. Originality/value As limited correlational studies on whether sustainable development courses effectively shape the beliefs and attitudes of students have been previously conducted, this study provides insight into the effectiveness of one of such courses and how the course can be further improved to enhance its effectiveness.

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