The role of dialogue between executives and ground-level employees mediated by MACS

2014 ◽  
Vol 9 (2) ◽  
pp. 189-212 ◽  
Author(s):  
Ülle Pärl
Keyword(s):  
Control Function ◽  
Ground Level ◽  
Business Environment ◽  
Open Communication ◽  
Content Type ◽  
Lack Of Information ◽  
And Control ◽  
A Company

Purpose – The purpose is to understand the manner in which companies use management accounting and control systems (MACS) for dialogical communication in assisting collaboration and the coordination of actions. The task of the research is to answer the following questions: why is it important to support dialogical communication by MACS in the organisation? Who are the salient stakeholder(s) in a company implementing collaboration and cooperation? How does one analyse and understand the role of MACS as a medium for supporting dialogical communication? Which aspects of dialogical communication are (not) fulfilled in the implementation of MACS and why? Design/methodology/approach – This study's philosophical assumptions are based on relational constructivism as a social science perspective. This study uses a participative action and observation case study as its methodology. Findings – Based on this case study, it can be concluded that most of the assumptions that dialogue could take place were fulfilled in departments in need of changes for competition and economic reasons. In the departments that did not need changes, assumptions of mutual openness, mutual confirmation and non-manipulation were not fulfilled – information from MACS was hidden and censored. The open dialogue by MACS between ground and senior groups was prevented resulting in a lack of information on different practices at the organisational level. One assumption that was problematic even in departments in need of changes was the assumption of non-evaluation. There is a paradox or contradiction between the contemporary business environment needing innovativeness and creativity, which means free and open communication without evaluation, and the coordination and control function which is a common part of MACS. Research limitations/implications – In this study, the data collection, documentation and analysis were carefully conducted and several methods applied to deal with possible bias. Nevertheless, the problem of the observer bias cannot be entirely eliminated since an individual researcher can never be separated from his or her background, philosophical views and experiences. Practical implications – The paper makes a strong practical contribution. Based on this case study, it has been demonstrated that MACS could be a medium to support dialogue between senior and ground levels if: senior management sees the need for dialogue between organisational members; management and other organisational members support and believe in dialogue which could be mediated by MACS. Originality/value – The conceptual novelty of the research lies in tying the concept of dialogue in the environment of stakeholder capitalism with the MACS framework. The contribution of this research is to shed more light on the role of MACS as one option of mediums for supporting dialogue between top and ground-level managers.

The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

S Group’s vision for strategic transformation: “Your Own Store”

2015 ◽  
Vol 43 (4) ◽  
pp. 47-53 ◽  
Author(s):  
Kari Neilimo ◽  
Hannu Kuusela ◽  
Elina Närvänen ◽  
Hannu Saarijärvi
Keyword(s):  
Strategic Change ◽  
Transformation Process ◽  
Content Type ◽  
The Face ◽  
Practical Guidelines ◽  
Strategic Transformation ◽  
A Company ◽  
Case Organization

Purpose – The vision should ignite and facilitate strategic change as well as help a company to transform and reinvent itself in the face of competition. Too often executives use vision as a mere slogan without real relevance. The purpose of this study is to show how the vision guides strategic change. Design/methodology/approach – A case study from a successful multi-format, multi-industry service business is used to illustrate the role of vision in strategic change management. Findings – The article illustrates how the vision was used in practice in guiding the strategic transformation process of the case organization. The study presents four focal tasks of the vision and concludes with five practical guidelines for executives. Originality/value – The article highlights the role of vision as an important tool for managing strategic change.

scholarly journals Managing business networks for value creation in facilities and their external environments

Facilities ◽  
2017 ◽  
Vol 35 (1/2) ◽  
pp. 99-115 ◽  
Author(s):  
Karlos Artto ◽  
Tuomas Ahola ◽  
Riikka Kyrö ◽  
Antti Peltokorpi
Keyword(s):  
Network Formation ◽  
Business Environment ◽  
Business Networks ◽  
Business Network ◽  
Content Type ◽  
External Actors ◽  
Tenant Mix ◽  
Practical Implications

Purpose The purpose of this paper is to increase understanding of the logic of business network formation among the co-located and external actors of a facility. Design/methodology/approach The research adopts a theory-building approach through developing propositions inductively from the empirical case study on four purposefully sampled modern service station facilities. The focus is on analyzing how a facility and its inherent co-located actors represent an entity that forms a business network with external actors in the facility’s environment. Findings The findings propose that when co-located with a large number of actors, the facility and its actors represent an entity that is connected to a wide business network of multiple external actors. On the other hand, when co-located with a small number of actors, the facility becomes a part of the overall supply in the surrounding business environment with a differentiated offering for competitive advantage. Practical implications The research suggests that an appropriate co-locating strategy, for example, when planning the tenant mix of the facility, can contribute to creating a vivid business network in the external environment, which raises the facility to a role of a central entity in such a network. Originality/value The findings explaining how co-location affects the businesses within the facility and within a wider networked environment are novel to the scholarly knowledge on co-location. The research bridges the theories of co-location and business networks that have been treated as separate discourses in previous research.

Sustaining multiple logics within hybrid organisations

2017 ◽  
Vol 30 (1) ◽  
pp. 191-216 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Angelo Riccaboni
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Hybrid Organizations ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Institutional Pluralism ◽  
Mediating Role ◽  
And Control

Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested parties within processes of innovation, these practices can establish complex interconnections between conflicting perspectives and their objects of concern. Consequently, accounting and control do not address a specific logic but instead contribute to lock different parties to their own logic, allowing them to engage and generate innovation while maintaining their diversity. Originality/value Whereas previous studies have explored mechanisms for keeping the multiple logics of hybrids separate or for reconciling them, the paper shows that conflicts between these logics do not need to be reduced but can be mediated to generate innovation. Additionally, the authors contribute to the literature on accounting “in action”, by illustrating the role of accounting and control practices as boundary objects that act within a broader “ecology of objects” through which innovation materializes in a context of enduring institutional pluralism.

Moderating effects orientation and innovation strategy on the effect of uncertainty on the performance of business environment

2017 ◽  
Vol 59 (6) ◽  
pp. 1211-1219 ◽  
Author(s):  
Adji Achmad Rinaldo Fernandes ◽  
Solimun
Keyword(s):  
Business Performance ◽  
Business Models ◽  
Business Environment ◽  
Moderating Effect ◽  
Strategic Orientation ◽  
Civil Aviation ◽  
Aviation Industry ◽  
Content Type ◽  
A Company

Purpose This research aims to examine the moderating effect of strategic orientation on the effect of environmental uncertainties on business performance and the moderating effect of innovations on the effect of environmental uncertainties on performance of the business in the aviation industry in Indonesia. Design/methodology/approach Research data were collected in stages by means of interviews with corporate leaders of Indonesian airlines and branch managers of several airports, as well as with the Directorate of Civil Aviation as the regulator. A pre-test and focus group discussion (FGD) were conducted to directly determine the questionnaire aspects of the research object, following which an immediate revision was made to the questionnaire. The data from the survey used in each variable were obtained from the mail questionnaire survey. The data collected using the survey are the main data used in the present study. Findings The model of environment–strategy–performance (ESP) can work well in improving performance if supported by innovations. These findings deepen the ESP paradigm in the aviation industry (Miles and Snow, 1978; Segev 1987; Covin and Slevin, 1989; Miller and Shamsie, 1996) that during conditions of high environmental uncertainties, strategic orientation, rather than a single response, will be effective if supported by innovations that provide the strategy with flexibility. The initial implications of these modeling results generate the findings that the effect of environmental uncertainties in the aviation industry (classified as strictly regulated) on performance of a company is largely determined by the direction of the strategic orientation and the innovation level. Research limitations/implications Interactions between innovations and environmental uncertainties have a significant negative effect on the achievement of business performance of the branches with a coefficient of 0.02 and a t-value of 2.00, meaning that the innovation level of a branch has an increasingly stronger influence on the business performance of the branch in the uncertain environment with limitations or underestimated by the branch manager or the innovation level of the branch is not supported with airport facilities and services, which means that the provision of airport facilities and services is inversely proportional to the needs of the airline branches. In other words, the variable “innovations” is a moderating variable for the effect of environmental uncertainties on business performance. Practical implications The results of the modeling performed in this research also show that innovations play a major role in the implementation of the ESP model (Blumentritt and Danis, 2006). The empirical phenomena and descriptive analysis results suggest that the Indonesian airlines which have been quite successful and have demonstrated an above-average performance possess higher levels of innovations. This finding corroborates that of previous studies that environmental uncertainties and direction of strategic orientation will determine the ability of a company to overcome the barriers to innovations, by maximizing innovative resources in achieving the target of innovations (Manu, 1992; O’Regan and Ghobadian, 2005; Hult et al., 2003), and more specifically, it indicates that strategic orientation that is prospective in nature leads to a high level of innovations (Salavou et al., 2004). Social implications The research findings indicate that innovations have a central role in the ESP models and are able to offer a new concept as a modification of the ESP model which in the study is called ESIP. The role of innovations in the ESIP model puts innovations as a variable moderating the effect of environmental uncertainties on performance and the effect of strategic orientation on performance. Moreover, based on the summary of the results for the analysis of the ESIP model, the following can be explained: first, environmental uncertainties have a significant and positive effect on the innovation level or the higher the level of environmental uncertainties, the more is the number of the innovations that an Indonesian airline branch creates. External environmental conditions that are likely to be complex and dynamic found in the area of operations make the branch management more able to identify barriers to innovations and manage resources to be more creative and productive for the attainment of the targets of innovations. Originality/value Innovations in business models as a new effort in improvisation specific to the business stage of the basic model (not very valuable) become more advanced business processes to produce products that are more valuable for consumers, at a more efficient cost with better profitability (Chesbrough, 2007b). So far, research on the role of innovations in response to environmental uncertainties and implementation of strategies to improve the performance of the ESP model is still done partially, so that there is no comprehensive model to describe the role of innovations in this ESP model, or let us say that a gap exists between theories and opportunities to conduct further research on the role of innovations in the ESP model.

scholarly journals Visualising a “good game”: analytics as a calculative engine in a digital environment

2019 ◽  
Vol 32 (7) ◽  
pp. 2142-2166 ◽  
Author(s):  
Erkki M. Lassila ◽  
Sinikka Moilanen ◽  
Janne T. Järvinen
Keyword(s):  
Real Time ◽  
Development Process ◽  
Business Environment ◽  
Data Generation ◽  
Game Development ◽  
Content Type ◽  
The Real ◽  
Study Approach ◽  
And Control

Purpose The purpose of this paper is to concern the use of analytics as a calculative engine enabling coordination and control for the development process in a creative digital business environment. Design/methodology/approach This research employs an explorative field study approach, using interview data from professionals working with free-to-play mobile game development. Drawing on the concepts of cycles of accumulation, accounting as an engine and mediating instruments, this study examines how organisational actors using the analytics in a digital business environment participate in the data generation that accumulates knowledge about and new insights into the desired outcome. Findings The real-time metrics provided the means for organisational actors to continually monitor, visualise and if necessary intervene in the creative “good game” development process. Timely quantification and visualisation of user actions, collected as digital traces, enhanced the cycle of information accumulation. This new knowledge resulted in a desire for improvement and perfection, which directed the actions towards the organisational objectives. Originality/value This study furthers our understanding of the performativity of accounting as an engine and the user behavioural data trace as its “fuel” in a digital product development. It highlights the role of analytics as a “fact-generating” device, capable of transforming the raw user behavioural data, the fuel, into powerful explanations through visualisations of ideals. The real-time metrics, understood as mediating instruments, enable the generation of new insights and accumulation of knowledge guiding the further development towards the desired outcome, the “good game”.

scholarly journals Orchestrated learning: creating a company-specific production system (XPS)

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Torbjørn Hekneby ◽  
Jonas A. Ingvaldsen ◽  
Jos Benders
Keyword(s):  
Production Systems ◽  
Global Network ◽  
Master Plan ◽  
Specific Production ◽  
Retrospective Case ◽  
Content Type ◽  
Retrospective Case Study ◽  
A Company

Purpose Companies create company-specific production systems (XPS) by tailoring generic concepts to fit their unique situation. However, little is known about how an XPS is created. This paper aims to provide insights into the creation of an XPS. Design/methodology/approach A retrospective case study was conducted in a Norwegian multinational company over the period 1991–2006, using archival data and interviews. Findings The development of the XPS did not start with a master plan. Instead, dispersed existing initiatives were built upon, along with an external search for novel ideas. Widespread experimentation took place, only later to be combined into a coherent approach. Once established, the XPS was disseminated internally and further refined. The CEO orchestrated the experimentation by facilitating the adaptation and combination of different concepts and by allocating resources to institutionalize the XPS in the global network. Originality/value This paper is the first to study how an XPS is created. This study contributes with novel empirical insights, and it highlights the role of top management in facilitating experimentation and step-by-step organizational learning.

scholarly journals The entrepreneurial role within a global firm operating in a niche market

2016 ◽  
Vol 28 (2) ◽  
pp. 118-136 ◽  
Author(s):  
Abel Duarte Alonso
Keyword(s):  
Latin American ◽  
Role Theory ◽  
Business Environment ◽  
Niche Market ◽  
Content Type ◽  
Face To Face ◽  
Emerging Issues ◽  
Entrepreneurial Role

Purpose The purpose of this paper is to investigate the significance of entrepreneurial role from the perspective of a global, family-owned firm located in Uruguay and operating in a niche market. Design/methodology/approach This case study adopts role theory as its theoretical framework. Face-to-face, semi-structured, in-depth interviews were conducted with the firm’s ownership/management. The data were analysed using content analysis. Findings During the interviews, the importance of entrepreneurs’ role was highlighted in various ways. For instance, role emerged in the form of re-developing a business vision, executing strategies and ideas, anticipating events, innovating and internationalising. Together, these key elements helped build entrepreneurial resilience in light of emerging issues. An alignment with various perspectives of role theory, including “functional”, “symbolic interactionist” and “structural” was identified. Practical implications The role of the succeeding generation of the firm’s ownership not only is fundamental in reinforcing an entrepreneurial path established by the firm’s founder but also is critical in building upon the earlier foundation, continue innovating and adapting to contemporary challenges in a very dynamic business environment. Originality/value The present study makes an original contribution, by examining the significance of entrepreneurial role through the lens of role theory. In this context, the case of a medium-sized, global Latin American family business is investigated.

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