scholarly journals Accountants’ proactivity in intra-organisational networks: a strong structuration perspective

2018 ◽  
Vol 31 (6) ◽  
pp. 1691-1719 ◽  
Author(s):  
Lyn Daff ◽  
Lisa Jack
Keyword(s):  
Design Methodology ◽  
Structuration Theory ◽  
Future Research ◽  
Content Type ◽  
For Profit ◽  
Accounting Practice ◽  
Not For Profit ◽  
Internal Structures ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective. Design/methodology/approach A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study. Findings The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others. Research limitations/implications The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks. Originality/value The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

Strong structuration theory and accounting information: an empirical study

2016 ◽  
Vol 29 (7) ◽  
pp. 1152-1176 ◽  
Author(s):  
Orla Feeney ◽  
Bernard Pierce
Keyword(s):  
New Product Development ◽  
Social Action ◽  
Accounting Information ◽  
Structuration Theory ◽  
Research Strategy ◽  
Content Type ◽  
Internal Structures ◽  
Wide Range ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a complete picture of the clusters of actors involved, to comprehensively examine the relevant structures, both internal and external, and to understand how these are formed, reformed or modified through the actions of agents. Design/methodology/approach A field study of the manufacturing division of a large group was conducted which explored how managers use accounting information during NPD. Examining how these managers draw upon their conjuncturally specific structures of signification, legitimation and domination, and how these are affected by their external structural conditions and their general dispositional frames of meaning, allowed the authors to develop an in-depth understanding of the managers’ behaviour during NPD. Findings These findings suggest that the managers’ use of accounting information is determined as much by the subjective nature of the managers themselves as it is by the objective characteristics of the structures with which they interact. By using Stones’ composite research strategy, which encourages the authors to conceive of internal structures as always looking outwards and external structures as always looking inwards, the findings help the authors to understand the “connecting tissue” between the different elements of the quadripartite of structuration which has been lacking in previous research in the area. This understanding of the connecting tissue between structures was facilitated by the micro-analysis of six managers within a given conjuncture. Using the concept of the agent-in-focus as a tool with which to switch lenses from manager to manager acknowledged the web-like interdependencies between different processes of structuration. This allowed an exploration of the relationships between the various agents and structures. Originality/value This study contributes to the understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones’ model in a case study setting.

A review of superannuation fund performance studies

2017 ◽  
Vol 30 (2) ◽  
pp. 224-240 ◽  
Author(s):  
Scott Niblock ◽  
Elisabeth Sinnewe ◽  
Panha Heng
Keyword(s):  
Performance Studies ◽  
Fund Performance ◽  
Future Research ◽  
Content Type ◽  
For Profit ◽  
Management Fees ◽  
Not For Profit ◽  
Reform Period ◽  
Legislative Changes ◽  
Empirical Approaches

Purpose The purpose of this paper is to showcase empirical findings in the literature relating to Australian superannuation fund performance in the pre-reform period, from 2000 to 2014. Design/methodology/approach The authors synthesize Australian superannuation performance studies in an attempt to identify empirical approaches employed in the academic literature, showcase findings and uncover themes for future research. Findings The review highlights the following findings in the literature: actively managed “retail” superannuation funds appear to underperform passive index and/or portfolio approaches; high management fees and preference for liquid, less growth-orientated assets may be further undermining performance. It also reveals the need for future research to assess whether the recent government inquiries and the related reformative measures have achieved the desired effect of improving the Australian superannuation system. The authors therefore identify three areas of investigation that will cater for this research need: the fund performance of not-for-profit fund and self-managed super fund; the efficiency of super funds; and the appropriateness of wholesale fund benchmarks. Originality value It is expected that superannuation fund performance will be subject to heightened scrutiny to assess the effectiveness of recent legislative changes resulting from the Stronger Super reform and other public inquiries. This study provides a timely, substantive and informative review of empirical findings pertaining to Australian superannuation performance in the pre-reform period to assist researchers looking to conduct further empirical research on this topic.

scholarly journals Title sponsorship of cause-related sport events

2019 ◽  
Vol 9 (2) ◽  
pp. 185-200
Author(s):  
Norm O’Reilly ◽  
Sameer Deshpande ◽  
Guy Faulkner ◽  
Amy Latimer ◽  
Allana Leblanc ◽  
...  
Keyword(s):  
Design Methodology ◽  
Sport Event ◽  
Bank Of Canada ◽  
Research Attention ◽  
Content Type ◽  
For Profit ◽  
Lower Tier ◽  
Not For Profit ◽  
Sport Events ◽  
Insight Into

Purpose Corporations often benefit from associating their brand(s) with a sports property; in some cases, the property is owned or supported by a not-for-profit organization (NFP) championing a cause. Title sponsorship of such a sport event has received limited research attention but is important to a NFP for raising funds and in-kind contributions to support their cause. The purpose of this paper is to investigate title sponsorship of cause-related sport events. Design/methodology/approach This research examines the title sponsorship of a cause-related sport event and its effectiveness in relation to the event, the organization, the cause and other sponsors of the NFP. Specifically, this study examines these questions in the context of a specific annual event, Sports Day in Canada organized by ParticipACTION, a national Canadian NFP and whose title sponsor is Royal Bank of Canada (RBC). Findings Results show that title sponsorship has significant potential value for the sponsor and the cause, perhaps to the detriment of other (lower tier) sponsors of the event and the NFP. Originality/value This research has value to sponsors and cause-related sport events alike. In the case of sponsors, it provides insight into the value of title sponsorship vs other categories of sponsorship, for a brand considering sponsorship of cause-related sport property. For cause-related sport events, the research informs about the importance and possible revenue generation opportunity linked to the title sponsor category.

Coopetition at the sports marketing/entrepreneurship interface

2016 ◽  
Vol 34 (2) ◽  
pp. 169-187 ◽  
Author(s):  
Dave Crick ◽  
James M. Crick
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Sports Marketing ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Media Reports

Purpose – The purpose of this paper is to help develop the understanding of the nature of coopetition (collaboration as well as competition) and is set in the context of a Taekwondo organisation. Design/methodology/approach – Interviews were undertaken with 25 instructors in various clubs within New Zealand’s “International Taekwondo” (ITKD) together with 25 students and supplemented with triangulation against secondary data such as websites and media reports. Findings – The findings suggest that coopetition can be seen from various perspectives in order that the organisation as a whole benefits. Specifically, while the ITKD is a not-for-profit firm, individual clubs may compete for revenue from students joining them as opposed to rival clubs. However, clubs collaborate in various way such as once registered, students can train free at rival clubs and resources are to some extent pooled so the ITKD as a whole benefits, e.g. sending competitors overseas and bringing in senior people to undertake a promotion grading. Originality/value – The contribution is to offer insights into the nature of coopetition at the sports marketing/entrepreneurship interface by suggesting that the potential paradox of collaboration and competition can be explained by considering the benefits to an overall organisation as opposed to individual clubs within it.

scholarly journals Mapping of internal audit research: a post-Enron structured literature review

2020 ◽  
Vol 33 (8) ◽  
pp. 1969-1996 ◽  
Author(s):  
Amr Kotb ◽  
Hany Elbardan ◽  
Hussein Halabi
Keyword(s):  
Literature Review ◽  
Internal Audit ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Central Regions ◽  
The Impact ◽  
Structured Literature Review

PurposeThis paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA.Design/methodology/approachA structured literature review (SLR) was used to analyse 471 papers from 64 journals published between 2005 and 2018 based on a number of criteria, namely author, journal type, journal location, year, theme, theory, nature of research, research setting, regional focus, method and citations.FindingsThe IA literature has not significantly contributed to knowledge of the internal audit function (IAF), and one still knows relatively little about the factors that contribute to making the impact of IA practice effective and measurable. The IA literature is US-dominated (authors and journals), focussed on the American context (publicly listed companies), reliant on positivist analyses and largely makes no explicit reference to theory. Central regions (emerging economies) and key organisational settings (private SMEs and not-for-profit organisations) are largely absent in prior IA research. This paper evaluates and identifies avenues through which future research can help to advance IA in order to address emerging challenges in the field.Originality/valueThis is the first comprehensive review to analyse IA research in the post-Enron period (2005–2018). The findings are relevant to researchers who are looking for appropriate research outlets and emerging scholars who wish to identify their own research directions.

Understanding Jordanian corporate reporting regulation change using strong structuration theory

2018 ◽  
Vol 19 (4) ◽  
pp. 483-499
Author(s):  
Khaldoon Al-Htaybat
Keyword(s):  
Financial Reporting ◽  
Middle Eastern ◽  
Structuration Theory ◽  
Structured Interviews ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Interpretive Study ◽  
Corporate Reporting ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose The purpose of this paper is to investigate the change of the Jordanian corporate reporting requirements in 1998. The reasons as to why International Financial Reporting Standards (IFRS) were adopted in Jordan are outlined on the basis of strong structuration theory’s (SST) quadripartite structure. Design/methodology/approach This study is interpretive, as perceptions of the study’s participants are analysed regarding the adoption of IFRS in emerging economies. Semi-structured interviews were undertaken to collect Jordanian experts’ perceptions. The study uses elements of Stones’ strong structuration to illustrate and analyse the current study’s data. Findings The analysis illustrated that various elements pushed for the adoption of IFRS in Jordan – external structures that cause adoption of IFRS are the Gulf War and the immediate impact this had on Jordan. The internal structures seek to adopt new regulation in order to protect and support the Jordanian economy, which is part of agents-in-focus’ dispositions, and gain foreign direct investment. Agents-in-focus found that some corporations comprehended the needs of external investors, thus, sought to provide such information voluntarily. Research limitations/implications A limitation of this paper is the number of participants, which for future studies needs to be considered. Practical implications Reasons as to why new regulation is adopted are illustrated, which can support other countries seeking to do adopt new corporate reporting rules. Originality/value This study contributes to the sparse body of studies using SST in financial accounting. It is also one of the few studies investigating the change of regulation and the reasons for this adoption in the Middle Eastern and Jordanian context, in an interpretive study.

scholarly journals The bridge between ontological concepts and empirical evidence: an interview with Rob Stones

2016 ◽  
Vol 29 (7) ◽  
pp. 1145-1151 ◽  
Author(s):  
Rob Stones ◽  
Lisa Jack
Keyword(s):  
Empirical Research ◽  
Structuration Theory ◽  
Early Career ◽  
Content Type ◽  
Interdisciplinary Dialogue ◽  
Recorded Lecture ◽  
Research Workshop ◽  
The Status ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose The purpose of this paper is to share interdisciplinary ideas about the purpose of social theory in empirical research. Design/methodology/approach The formal interview took place in front of an audience at the Strong Structuration Theory and Management Research workshop at IAE de Paris, Université Paris I Panthéon-Sorbonne, on 10 May 2016. A recording was made, transcribed, and then edited. Elements from a recorded lecture on the same day are also included. A conversational format is retained to enhance the sense of interdisciplinary dialogue that characterises the research project. Findings The use of SST as a conceptual methodology is explained, and the use of agent’s conduct and agent’s context analyses is elucidated providing pointers regarding how accounting research can be developed further by basing the analysis in an understanding of the status and adequacy of knowledge on which people act to produce and reproduce structure. Originality/value The value of the interview is to provide insights into the process of empirical research and conceptualisation, which are likely to be particularly helpful for early career researchers.

scholarly journals Structuration theory: reflections on its further potential for management accounting research

2015 ◽  
Vol 12 (2) ◽  
pp. 153-171 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Othman Rashwan Kholeif
Keyword(s):  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Structuration Theory ◽  
Content Type ◽  
Accounting Research ◽  
Clear Explanation ◽  
Strong Structuration Theory ◽  
Strong Structuration

Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings – Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design. Research limitations/implications – Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens. Originality/value – This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.

Nonprofit impact measurement and collaboration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cherrie Yang
Keyword(s):  
Design Methodology ◽  
Collective Impact ◽  
Impact Measurement ◽  
Organizational Boundaries ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Key Aspects ◽  
Meaningful Connections ◽  
Collaborative Efforts

Purpose The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent situation, the need to understand and articulate the effectiveness and impact of collaborative efforts is paramount. The purpose of this paper is to explore the potential nexus between nonprofit impact measurement and collaboration. Design/methodology/approach This paper reviews key aspects of the NFP impact measurement and collaboration literature and discusses the potential nexus between these two concepts. NFP collaboration refers to the collaborative arrangements that involve NFPs with other NFPs and/or businesses and government. Findings Based on a literature review, this paper argues that NFPs must acknowledge the significance of impact measurement when engaging in collaborative efforts and the mutually reinforcing relationships between the NFP impact measurement and collaboration to make a collective impact. Originality/value Research on the nexus of NFP impact measurement and collaboration is scant, but it is urgently needed due to the COVID-19 crisis. This paper is timely to review the extant knowledge base of NFP impact measurement and collaboration and attempts to draw meaningful connections between the two concepts. The paper also has significant implications for practice as it responds to the calls for more collaboration in the New Zealand NFP sector and will be of interest to NFP leaders, managers, funders and policymakers.

scholarly journals Strong structuration theory in accounting research

2016 ◽  
Vol 29 (7) ◽  
pp. 1138-1144 ◽  
Author(s):  
Alan Coad ◽  
Lisa Jack ◽  
Ahmed Kholeif
Keyword(s):  
Financial Reporting ◽  
Structuration Theory ◽  
Environmental Accounting ◽  
The Other ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Strong Structuration Theory ◽  
Strong Structuration ◽  
The Impact

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency. Research limitations/implications The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines. Originality/value This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.

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