Exploring the programmability of management accounting work for increasing automation: an interventionist case study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tuomas Korhonen ◽  
Erno Selos ◽  
Teemu Laine ◽  
Petri Suomala
Keyword(s):  
Management Accounting ◽  
Actual Process ◽  
Data Set ◽  
Content Type ◽  
Accounting Practice ◽  
Work Tasks ◽  
The Individual ◽  
Decision Technologies ◽  
Practical Implications

PurposeThe purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work.Design/methodology/approachWe build upon the literature on digitalization in management accounting and draw upon the pragmatic constructivist methodology to understand how digitalization takes place at the individual actors' level in accounting practice. The paper uses a data set from an interventionist case study of a machinery manufacturer.FindingsWe examine an actual process of automating management accounting tasks. During this development process, surprisingly, calculation tasks remained more fit for humans than machines though, initially, they were thought to be programmable.Research limitations/implicationsAccording to our findings, practitioners may interpret experts' nonprogrammable work tasks as programmable and seek to automate them. Only identifying the factual possibilities for automating accounting-related work can lead to automation-improved efficiency. Our findings can be increasingly relevant for advanced analytics initiatives and applications within management accounting (e.g. robotic process automation, big data, machine learning and artificial intelligence).Practical implicationsPractitioners need to carefully analyze the entity they wish to automate and understand the factual possibilities of using and maintaining the planned automatic system throughout its life cycle.Originality/valueThe paper shows that when processes are assessed from a distance, the nonprogrammable management accounting tasks and expertise can become misinterpreted as programmable, and the goal of automating them has little chance of success. It also shows possibilities for human accountants to remain relevant in comparison to machines and paves the way for further studies on advanced decision technologies in management accounting.

scholarly journals Accounting and accountability in the Anthropocene

2019 ◽  
Vol 33 (1) ◽  
pp. 152-177 ◽  
Author(s):  
Jan Bebbington ◽  
Henrik Österblom ◽  
Beatrice Crona ◽  
Jean-Baptiste Jouffray ◽  
Carlos Larrinaga ◽  
...  
Keyword(s):  
Design Methodology ◽  
Well Being ◽  
Content Type ◽  
Human Interactions ◽  
Accounting Practice ◽  
Depth Analysis ◽  
Social Environmental ◽  
Further Development ◽  
Practical Implications

Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Research limitations/implications The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates. Practical implications While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship. Social implications Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought. Originality/value This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

Assessment of performance using MPSS based DEA

2015 ◽  
Vol 22 (4) ◽  
pp. 624-642 ◽  
Author(s):  
Subhadip Sarkar
Keyword(s):  
Principal Component ◽  
Original Data ◽  
Data Envelopment ◽  
Data Set ◽  
Content Type ◽  
Cost Strategy ◽  
A New Technique ◽  
Most Productive Scale Size ◽  
Practical Implications

Purpose – Identification of the best school among other competitors is done using a new technique called most productive scale size based data envelopment analysis (DEA). The paper aims to discuss this issue. Design/methodology/approach – A non-central principal component analysis is used here to create a new plane according to the constant return to scale. This plane contains only ultimate performers. Findings – The new method has a complete discord with the results of CCR DEA. However, after incorporating the ultimate performers in the original data set this difference was eliminated. Practical implications – The proposed frontier provides a way to identify those DMUs which follow cost strategy proposed by Porter. Originality/value – A case study of six schools is incorporated here to identify the superior school and also to visualize gaps in their performances.

Individual intellectual capital versus collective intellectual capital in a meta-organization

2016 ◽  
Vol 17 (2) ◽  
pp. 279-297 ◽  
Author(s):  
José Vale ◽  
Manuel Castelo Branco ◽  
João Ribeiro
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Content Type ◽  
Intellectual Assets ◽  
Managerial Implications ◽  
The Individual ◽  
Practical Implications ◽  
Level Of Analysis ◽  
Over Time

Purpose – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members. Design/methodology/approach – A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC. Findings – Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization’s IC or in its members’ IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time. Research limitations/implications – Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner. Practical implications – This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance. Originality/value – Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences’ research on seaports.

Maddi Faith in conversation with Jerome Carson

2019 ◽  
Vol 24 (1) ◽  
pp. 13-16
Author(s):  
Maddi Faith ◽  
Jerome Carson
Keyword(s):  
Mental Health ◽  
Design Methodology ◽  
Mental Health Problems ◽  
Single Case ◽  
Health Problems ◽  
Health Issues ◽  
Content Type ◽  
The Individual ◽  
Practical Implications

Purpose The purpose of this paper is to provide a profile of Maddi Faith. Design/methodology/approach In this single case study, Maddi gives a short background and the origins of her mental health issues and is then interviewed by Jerome. Findings Maddi tells the authors how her problems developed in her childhood and of the journey she has been on since. Research limitations/implications Single case studies provide a single perspective. Yet are they of any less value than a commentary by an academic? On the contrary, many offer unique insights into how the authors provide services for people with mental health problems, and of better ways to help them. Practical implications Maddi raises the issue of “falling between services”, with the result that the individual concerned does not receive the help they need. Social implications The persistent stigma of mental health problems is an issue that will need to be addressed for decades if it is to be overcome. Personal witness is vital in tackling this issue. Maddi has already done a lot to address this through her work at University. Originality/value The Trust the second author worked for, for many years used to have a staff “Made a Difference” award. Maddi surely deserves such an award for her own efforts to develop our understanding of the realities of mental health problems.

scholarly journals Identification of organisational pathologies

Kybernetes ◽  
2019 ◽  
Vol 49 (2) ◽  
pp. 285-312 ◽  
Author(s):  
Pedro Pablo Cardoso Castro ◽  
Angela Espinosa
Keyword(s):  
Design Methodology ◽  
Action Research Project ◽  
Data Set ◽  
Content Type ◽  
Qualitative And Quantitative ◽  
Combined Use ◽  
Participative Methods ◽  
Viable System ◽  
Practical Implications

Purpose The purpose of this is to explore the potential of the combined use of the viable system model (VSM) and social network analysis (SNA) to identify organizational pathologies. Design/methodology/approach Using a well-documented case study based on an academic consultancy intervention and Action Research Project, participative methods for the diagnostic of the VSM and questionnaires for the collection of connectivity data for the SNA were used to develop a heuristic to integrate these two tools and identify organizational pathologies. Findings This study provides empirical evidence of the benefits of the combined use of SNA to enhance the identification of organizational pathologies in VSM interventions, by providing an additional qualitative and quantitative framework for the interpretation of findings coming from VSM organizational diagnostics. Research limitations/implications This work explores some analytic routines of SNA frequently used in management. The validation is constrained to the nature of the data set from a case study. The document invites to a discussion of further and more advanced applications on the integration of the VSM and SNA. Practical implications The enhanced identification of organizational pathologies can contribute to the emerging new interest in applications of the VSM in management, providing robustness to the structural analysis of organizations. Originality/value This paper proposes a guideline to exploit the potential of the combined use of SNA and VSM. It opens new avenues for the study of organizational pathologies.

scholarly journals E‐books from MyiLibrary at the University of Worcester: a case study

2007 ◽  
Vol 41 (3) ◽  
pp. 217-226 ◽  
Author(s):  
Alison Taylor
Keyword(s):  
Technical Problems ◽  
Content Type ◽  
Library Users ◽  
User Access ◽  
Set Up ◽  
The Individual ◽  
The University ◽  
Practical Implications ◽  
Selection Of

PurposeThe purpose of this paper is to describe how an e‐books project was set up at the University of Worcester Information and Learning Services with the aim of improving user access to the range of textbook materials available.Design/methodology/approachDetails of the background and circumstances of the University and the effect of these on the process undertaken by the e‐books project group are described. The selection of an e‐books provider, MyiLibrary, and subsequent ordering, cataloguing and promotion activities are outlined.FindingsThis paper outlines the importance of tailoring the approach to e‐books acquisition to the individual institution. It is found that authentication is a major issue and that for e‐books packages to be successful, technical problems need to be kept to a minimum.Practical implicationsExamples to assist others in setting up e‐books provision are given. Technical difficulties and the range of titles available are both impediments to providing a full e‐books service.Originality/valueE‐books appear to provide greater access and flexibility to library users. Information and Learning Services fully intends to extend the range of e‐books available to students. This paper looks at the practicalities of setting up and expanding such a service.

scholarly journals Trust in manufacturing engineering project systems: an evolutionary perspective

2015 ◽  
Vol 26 (7) ◽  
pp. 1013-1030 ◽  
Author(s):  
Michel Leseure
Keyword(s):  
Vertical Integration ◽  
Evolutionary History ◽  
Engineering Project ◽  
Data Set ◽  
Content Type ◽  
Body Of Knowledge ◽  
Classification Technique ◽  
Manufacturing Engineering ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the robustness of the emerging body of knowledge about collaborative supply chains in the context of Engineered-to-Order (ETO) manufacturing engineering project systems. Design/methodology/approach – This paper uses an evolutionary classification technique to build an evolutionary history for an industry case study: the French ETO machine design industry. Findings – The evolutionary history shows that collaborative forms of governance have been used in this industry after an era of failed transactional market-based governance. The industry, however, has abandoned collaborative forms of governance to return to its historical roots towards more vertical integration. Research limitations/implications – Findings are only relevant in the context of the investigated industry. Practical implications – In certain industrial settings managers should consider the promise of collaboration and trust with cautious. Originality/value – The data set supports Williamson’s (1993) rejection of trust as a mode of governance and calls for a more careful delineation of the conditions of recourse to trust in managerial situations.

Leading the resettlement of adults with profound learning difficulties from hospital accommodation to supported housing in the community

2014 ◽  
Vol 10 (1) ◽  
pp. 31-43
Author(s):  
Roger Ellis ◽  
Elaine Sylvia Hogard ◽  
David Sines
Keyword(s):  
Learning Difficulties ◽  
Analytical Description ◽  
Supported Housing ◽  
Content Type ◽  
Leadership Behaviour ◽  
History Of ◽  
The Individual ◽  
Practical Implications

Purpose – The purpose of this paper is to provide an analytical description of the leadership provided by an official identified as “P” in the resettlement of adults with profound learning difficulties from hospital care to supported housing in the community. His story, presented as a case study, is contextualised in the history of the resettlement and its policy context, and in the evaluation of the resettlement. Design/methodology/approach – This is a case study of the leadership activities and style of an individual based on evidence from a series of interviews; documentary evidence; and the results of a formal evaluation. Findings – The leadership was highly effective in achieving a resettlement which had to overcome numerous hurdles and which achieved externally evaluated outcomes in improving the quality of life of the service users concerned. Research limitations/implications – This is a case study of an individual with the attendant difficulties of scientific generalisation. The achievements of the individual in terms of outcomes were evaluated through the use of valid and reliable measures. Practical implications – The descriptions of leadership behaviour and style and the obstacle overcome should be illuminating to those facing comparable management challenges. Originality/value – This would be the only case study in the literature of leadership in this area. The evaluation which measures its success is also unique.

Andrea Handley in conversation with Jerome Carson

2020 ◽  
Vol 24 (3) ◽  
pp. 125-130
Author(s):  
Andrea Handley ◽  
Jerome Carson
Keyword(s):  
Mental Health ◽  
Case Studies ◽  
Mental Health Problems ◽  
Individual Case ◽  
First Person ◽  
Short Account ◽  
Content Type ◽  
The Individual ◽  
Practical Implications

Purpose The purpose of this paper is to provide a profile of Andrea Handley. Design/methodology/approach In this case study, Andrea gives a short account of her background and is then interviewed by Jerome. Findings Andrea outlines a number of issues from her childhood that led to her later mental health problems. Research limitations/implications Individual case studies are of course just the story of one person’s difficulties. For too long in psychiatry, case studies were written by professionals about their lives and problems. First person accounts allow the individual to tell their own narrative. Practical implications Andrea is not the first person to talk about the delay in access to mental health services. As she notes, 16 years on, she is still waiting for that referral! She notes that a friend of her could not wait even the three months that she had been and tragically took her own life. Social implications So much of Andrea’s story is overshadowed by loss, especially the death of her brother when she was a teenager. As a society, we are no as well “prepared” for death, as older generations. The coronavirus pandemic is bringing our mortality home to all of us. Originality/value Patricia Deegan once asked, “How much loss could a human heart hold?” In this moving account Andrea lets us see the huge losses she has sustained and yet she is still determined to try and help others who are suffering. Hers is truly a remarkable life.

scholarly journals Exploring strategic agency in sustainability-oriented entrepreneur legitimation

2018 ◽  
Vol 24 (2) ◽  
pp. 429-450 ◽  
Author(s):  
Orlagh Reynolds ◽  
Maura Sheehan ◽  
Rachel Hilliard
Keyword(s):  
Prior Knowledge ◽  
Participant Observation ◽  
Content Type ◽  
Study Approach ◽  
Strategic Value ◽  
Seeking Behavior ◽  
The Individual ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to look at the role played by three archetypal constructs pertaining to the individual sustainability-oriented entrepreneur, namely prior knowledge, sustainability orientation and sustainability intention, in legitimation behavior and explores their strategic utility. Design/methodology/approach The author studies legitimacy-seeking behavior in the case of ten sustainability-oriented entrepreneurs. A qualitative case study approach is used, capturing evidence of legitimation behavior in the startup phase through interviews, participant observation and documentation analysis. Findings Prior knowledge and sustainability orientation appear to offer little value beyond their role as necessary factors in maintaining legitimacy. Both appear to have limited strategic value for legitimation in comparison to sustainability intention. Intention as a construct embodies the “paradox” of sustainability-oriented entrepreneurship, and learning to successfully overcome this paradox to strategically utilize intention in legitimation is crucial for these entrepreneurs. Practical implications Knowledge of these factors could assist sustainability-oriented entrepreneurs in strategically utilizing these factors as agency when dealing with diverse stakeholder expectations to achieve their enterprising goals. Strengthening knowledge on factors important for legitimacy is pertinent in supporting this shared value approach to entrepreneurship. Originality/value Little theoretical or empirical attention has been paid to the complexity of strategic legitimation behavior of sustainability-oriented entrepreneurs. This paper provides novel empirical insight into what role these archetypal factors play in legitimation behavior and how they can be strategically utilized.

Sign in / Sign up

Export Citation Format

Share Document