Multilevel institutional analysis of accounting change in public management

2018 ◽  
Vol 26 (1) ◽  
pp. 91-106 ◽  
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Public Sector ◽  
Multilevel Analysis ◽  
Public Management ◽  
Institutional Analysis ◽  
Accounting System ◽  
Institutional Pressures ◽  
Content Type ◽  
Study Approach ◽  
Interpretive Case Study

Purpose This paper aims to provide a multilevel institutional analysis of public sector accounting change. It seeks to explain the implementation of changes to state-sector budgeting systems, taking into account the complex of factors that drive and shape the cumulative processes of accounting change. Design/methodology/approach The study presents the results of an interpretive case study set in a Jordanian public organization, Jordan Customs. It uses triangulation of data collection methods including interviews, observations and documents and archival records. The study adopts a multilevel analysis of institutions to better understand the implications of public accounting changes for the re-engineering and improved delivery of public services in Jordan. Findings The paper concludes from its analysis of public sector organizations that change in their accounting systems has occurred on three institutional levels. New budgeting methodologies were produced and reproduced based on re-consideration and re-enacting of theoretical accounting bases and procedures. Through this process, accounting change was itself reformed and new accounting routines further embedded extant accounting institutions and norms. Budgeting change, as a fundamental accounting change, is in this conception generated by external pressures and institutionalized in accounting routines over time. Research limitations/implications The paper is subject to the limitations of the case study approach. The propositions presented from the case studied need to be confirmed in further research into accounting system changes in other public organizations. The authenticity of the conclusions of this study would be greatly enhanced if supported by findings from other studies. The study has significant implications for the ways in which the dynamics of accounting change emerge at three levels of institutional analysis. By explaining the interaction between the “external” sources of and “internal” responses to change, accounting practice is shown to be both formed by and formative of broader socioeconomic processes. This overall sensitivity to the nature of accounting has significant implications for how accounting change can be studied. Originality/value The paper presents an interpretive case study of the practical issues of organizational change in a multilevel analysis that considers the experience of institutional pressures from the perspective of organizational actors. The study contributes to both management accounting literature and institutional theory by providing further understanding of the dynamics of accounting change in a developing nation’s public sector.

Management accounting change and the implementation of GFMIS: a Jordanian case study

2017 ◽  
Vol 25 (2) ◽  
pp. 242-261 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Mayada Abd El-Aziz Youssef
Keyword(s):  
Social Context ◽  
Financial Management ◽  
Management Accounting ◽  
Institutional Analysis ◽  
Accounting System ◽  
Institutional Pressures ◽  
Content Type ◽  
Political Processes ◽  
The Government

Purpose The purpose of this paper is to explain the processes of management accounting change (MAC) in the Jordanian Customs Organization (JCO) within its social context following public sector reforms. It focuses on the regulative way in which a new accounting system of government financial management information system (GFMIS) was implemented throughout three levels of an institutional framework. Design/methodology/approach The paper uses an interpretive case study in which the GFMIS was imposed by the government. It draws on a framework that comprises three institutional approaches: old institutional economics; new institutional sociology; and power mobilization. Findings In the JCO case, the GFMIS contributed effectively to the development of a comprehensive approach to the preparation of the budget while it works to facilitate the estimated process of expenditures and revenues. The study recognizes that the implementation of GFMIS may have emerged primarily as a response to external political and economic pressures. The MAC was carried out in the “from-top-to-bottom” level of institutional analysis, which confirms the “path-dependent” and evolutionary nature of the change. It concludes that the evolutionary MAC in the JCO case study was not only a decorative innovation in management accounting, but was also represented in the working practices. It has produced comprehensive and timely information about strategic planning, chart of accounts and classification of assets, liabilities, and revenues and expenses at all levels of management and programs. The study also confirms that management accounting is not a static phenomenon but one that changes over time to reflect new systems and practices. Research limitations/implications The need for having an integrated GFMIS in the authors’ case arises from two key dimensions: increasing pressures from the International Monetary Fund to improve fiscal management and reporting, and the government needs to respond to the demand of better information disclosure. GFMIS has provided an integrated solution for public financial management through the automation of the entire life cycle of budget preparation, budget execution, and financial reporting. The system operates across all budget organizations to ensure transparency and accountability in all public resources transactions, including allocation, use, and monitoring. Hence, it has important implications for policy decision makers through linking all budget organizations, for the purposes of supporting the process of decision making in an informed manner. The study has important implications for the ways in which change dynamics can emerge, diffuse, and implement at three levels of institutional analysis. It also explains the interaction between the external origins and internal accounts, which identified that GFMIS is both shaped by, and is shaping, wider socio-economic and political processes. Originality/value This study fills a gap in the literature, as it explains the processes of MAC associated with the introduction of GFMIS in the JCO within its social context. It recognizes the institutional pressures that affected the emergence and diffusion of GFMIS and how they interacted through three levels of institutional analysis.

scholarly journals Preparing sports graduates for employment: satisfying employers expectations

2017 ◽  
Vol 7 (4) ◽  
pp. 354-368 ◽  
Author(s):  
Track Dinning
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Case Study Approach ◽  
Content Type ◽  
Face To Face ◽  
Study Approach ◽  
Interpretive Case Study ◽  
Thematic Review ◽  
Industry Professionals

Purpose The purpose of this paper is to explore from an employer’s perspective the skills, attributes and capabilities required of a sports graduate, whilst also discovering how a student is expected to demonstrate these skills in the context of a sports organisation. Design/methodology/approach This study adopted a qualitative interpretive case study approach through the use of face-to-face interviews with six employers from sports organisations involved in the delivery of sport. Interviews lasted between 30 and 42 minutes and were recorded. This was followed by a thematic review to allow for common themes to be selected and represented. The results were then reviewed and evaluated by a further 15 industry professionals and sports educators. Findings The results suggest employers seek skills that are characteristically enterprise/entrepreneurship skills, together with an articulation of a “sports graduate” mindset. This mindset is described by the employers as being something which is demonstrated through a combination of behaviours and attributes. The paper concluded that in the classroom, the use of case studies and challenges, where students have to respond to and solve problems by the very nature of the activity, is optimal. Originality/value The originality of this paper lies in both the context of study and the integration of enterprise and entrepreneurship skills that are needed for the changing world of work in sport. The value of the papers is in both the employer’s description of the graduate mindset and also examples of how the skills can be applied in the context of sport.

scholarly journals Improving public sector knowledge sharing through communities of practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rasmus Jørgensen ◽  
Kasper Edwards ◽  
Enrico Scarso ◽  
Christine Ipsen
Keyword(s):  
Public Sector ◽  
Communities Of Practice ◽  
Knowledge Sharing ◽  
Work Performance ◽  
Content Type ◽  
Practice Improvement ◽  
Study Approach ◽  
Development Framework ◽  
The Impact

Purpose This paper aims to study the impact of intentionally developed communities of practice (CoPs) on knowledge sharing and practice improvement in an administrative public sector organisation (PSO). Design/methodology/approach A case study approach was used to analyse the impact of the CoPs intentionally developed by four different teams at a Danish PSO. The study applied a CoP development framework suggested by the literature to develop the CoPs. Findings Three out of the four CoPs were successfully developed, and they positively affected knowledge sharing and practice improvement. CoP participants engaged in conversations to explore individual ways of working, share knowledge and ultimately improve practice. Standardisation and boundary spanning were identified as contextual factors influencing the CoP activities. Research limitations/implications The findings verify the framework and contribute to a better understanding of the factors affecting the development of CoPs that positively impact knowledge sharing and practice improvements in a PSO context. Practical implications The study provides operations managers in PSOs with a framework for developing CoPs to improve work performance through better knowledge sharing among employees. Originality/value The paper provides case study evidence for the relevance of CoPs in PSO settings and highlights the necessity of investing resources in employee knowledge-sharing interactions.

Beyond Budgeting and change: a case study

2014 ◽  
Vol 10 (3) ◽  
pp. 409-423 ◽  
Author(s):  
Niels Sandalgaard ◽  
Per Nikolaj Bukh
Keyword(s):  
Management Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Content Type ◽  
Study Approach ◽  
Data Source ◽  
Global Company ◽  
Made In ◽  
Management Accounting System

Purpose – This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative. Findings – The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgeting at lower levels in the organization may focus on a larger number of line items. Research limitations/implications – The study is subject to the usual limitations of case-based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting. Practical implications – This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company’s owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner-based Beyond Budgeting literature. Originality/value – The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting.

scholarly journals Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?

2017 ◽  
Vol 13 (1) ◽  
pp. 112-130 ◽  
Author(s):  
Fidelis Kedju Akanga
Keyword(s):  
Poverty Alleviation ◽  
Secondary Data ◽  
Unintended Consequences ◽  
Institutional Pressures ◽  
Microfinance Institutions ◽  
Content Type ◽  
Study Approach ◽  
Local Actors ◽  
Accountability Practices

Purpose The purpose of this study is to use empirical findings to identify the different forms of accountability practices existing in Cameroon microfinance institutions (MFIs) and explore how such practices have evolved and institutionalised within the microfinance sector in Cameroon through time. Design/methodology/approach This study is designed to investigate if the institutionalised accountability practices within the microfinance sector in Cameroon are a cure or a curse for poverty alleviation. This study is based on the new institutional sociology (NIS) and on a case study approach and combines in-depth interviews and secondary data sources. Findings This study identifies three principal forms of accountability practices common with MFIs in Cameroon: dysfunctional, manipulative and dribbling accountabilities. Originality/value This paper is novel because it extends the NIS into the microfinance sector and explains how conflicting institutional pressures resulting from differences of accountability practices can be resolved and also exposes the unintended consequences of both resistance and passive actions of local actors on microfinance, the poor and poverty alleviation.

The impact of types of trust in the public sector – a case study approach

2019 ◽  
Vol 32 (3) ◽  
pp. 247-263 ◽  
Author(s):  
Linda Höglund ◽  
Maria Mårtensson ◽  
Aswo Safari
Keyword(s):  
Public Sector ◽  
Single Case ◽  
Public Organization ◽  
Case Study Method ◽  
Content Type ◽  
The Public ◽  
Study Approach ◽  
Different Types ◽  
The Impact

Purpose The purpose of this paper is to study how different types of trust develop and change over time in the collaboration between an organization and its board. Design/methodology/approach This paper is a response to a recent call to apply the concept of trust in understanding the collaboration between a public organization, its board, and other stakeholders. Here, the authors study a single case, and based on a longitudinal in-depth case study method covering the period of 2003–2015, the authors have conducted 27 interviews, including the CEO and all the board members. Findings The authors introduce and advance the concept of trust in the public sector literature on board work. This paper shows that trust is complex and multidimensional at different units of analysis. The types of trust discussed in this paper are cognitive, affective, contractual, competence, and goodwill. Different types of trust are developed to make the collaboration between a governed organization and its board to work. Research limitations/implications Because this paper uses the case study method and only studies one single case, the findings of this paper might be questioned on the issue of generalization. Originality/value The authors conceptualize and adopt trust as a multidimensional, dynamic concept, and with different units of analyses, capture the nature of the collaboration between a public organization and its board, and its complexity.

Improving firm performance using market orientation and capabilities: a case study approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sandeep Narula ◽  
Sudhir Rana ◽  
Shakul Srivastava ◽  
Manjeet Kharub
Keyword(s):  
Public Sector ◽  
Firm Performance ◽  
Competitive Advantage ◽  
Market Orientation ◽  
Business Development ◽  
Business Strategies ◽  
Marketing Capabilities ◽  
Content Type ◽  
Study Approach

PurposeThis study explores the relationship between market orientation (MO), marketing capabilities, competitive advantage and firm performance with a focus on productivity and growth. This study answers on how MO and capabilities can enhance the performance of a firm. The following research points have been looked into: (1) business development in uncertain times, (2) strategies that complement both business development and competitive advantage at the same time and (3) how proactive MO helps the business organization to improve performance and attain category leadership in the desired therapeutic segment.Design/methodology/approachThis article is based on an intensive case study that provides a thorough description, interpretation and understanding of the case. To accomplish the given goals, a public sector firm was carefully chosen and data were gathered through interviews with managers from different levels of the case company.FindingsResults of this study explain that the MO concept is highly effective in building the marketing capabilities and sustaining the performance. The study offers business development strategies for the businesses where product differentiation is low and price ceiling is practiced on a certain category of products. MO when combined with marketing capabilities gives the organization a competitive advantage which ultimately enhances the firm performance.Originality/valueThe manuscript is based on a case study representing niche and mid-sized Indian pharmaceutical company, “Indian Immunologicals Limited” (IIL, a public sector firm), that adopted MO along with competitive business strategies in highly competitive, regulated and price control therapeutic category, anti-rabies vaccine. The company with a judicious mix of business strategies, operational excellence and MO not only enhanced productivity but also market share and created new business units for future.

Accounting changes and beyond budgeting principles (BBP) in the public sector

2019 ◽  
Vol 33 (2/3) ◽  
pp. 165-189
Author(s):  
Nizar Mohammad Alsharari
Keyword(s):  
Developing Countries ◽  
Public Sector ◽  
Good Evidence ◽  
Content Type ◽  
The Public ◽  
Political Processes ◽  
Study Approach ◽  
Cumulative Processes ◽  
Accounting Changes

Purpose The purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional framework. It also looks beyond the outcomes of implementing budgeting changes to take into account the complexities of the factors that drive and shape the cumulative processes of accounting change. Design/methodology/approach The study presents the results of an interpretive case study in the Jordan Customs (JC) as good evidence from developing countries. It uses the triangulation of data collection methods including interviews, observations, and documents and archival records. Findings The paper found that JC changes to their accounting systems were influenced by the BBP, with the new budgeting systems implemented based on reconsideration and re-enacting of theoretical accounting bases and procedures. As a result, the accounting changes were managed by modifying the laws and regulations. Among the accounting changes included in the Beyond Budgeting (BB) approach in JC was relative performance evaluation, as an alternative to fixed budget targets. Rolling forecasts were prepared the BB and were employed in JC’s revenues section and the technical aspects of preparing those relied on E-views software. Most BBP were successfully implemented as values, controls, teams, goals, rewards, resources, coordination and governance. Other BBP have faced some resistance in areas of transparency, trust and accountability. Research limitations/implications The paper uses the case study approach that yielded insightful lessons. It reveals the organizational interaction with the external environment and how BBP is influenced and shaped by isomorphic pressures. It also shows the successful and unsuccessful BBP with-(out) resistance in the public sector. This paper has important implications for change dynamics that can emerge from a BBP approach at the institutional level. It also explains the interaction between the “external” origins and “internal” accounts, which identified that accounting is both shaped by and shaping socio-economic and political processes. This broad sensitivity to the nature of accounting has important implications for how accounting change along with BBP is studied. Originality/value The paper is one of the few case studies in the accounting literature on organizations that change budgeting practice by adopting BBP. The study provides a detailed explanation of the dynamics of accounting changes through BBP in the public sector. It also provides pieces of evidence about the IPSAS and public accounting reforms in developing countries.

Applying modern accounting techniques in complex manufacturing

2015 ◽  
Vol 115 (3) ◽  
pp. 402-418 ◽  
Author(s):  
Andreas Myrelid ◽  
Jan Olhager
Keyword(s):  
Accounting System ◽  
Cost Information ◽  
Content Type ◽  
Study Approach ◽  
Industrial Setting ◽  
Value Streams ◽  
Lean Accounting ◽  
Manufacturing Environments

Purpose – The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT). Design/methodology/approach – The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting. Findings – Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams. Research limitations/implications – The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks. Practical implications – Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company. Originality/value – This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.

Procurement strategy formation: (re-)designing rail infrastructure project alliances

2016 ◽  
Vol 9 (1) ◽  
pp. 53-73 ◽  
Author(s):  
Henrico Plantinga ◽  
André Dorée
Keyword(s):  
Public Sector ◽  
Strategic Management ◽  
Development Process ◽  
Strategy Formation ◽  
Content Type ◽  
Study Approach ◽  
Management Perspective ◽  
Rail Infrastructure ◽  
Infrastructure Project

Purpose – The purpose of this paper is to provide insights into the reasoning behind the development of new procurement approaches by public sector clients. Design/methodology/approach – A case study approach focuses on a procurement development process by a public sector client. It investigates the reasoning behind various applications of the project alliancing concept in rail infrastructure projects over a period of 15 years. Alliancing applications are singled out and mapped against a number of criteria derived from literature on alliancing. The reasoning behind these applications and their differences are reconstructed from contextual documentation. Theories and concepts from the fields of strategic management and knowledge management literature are used to analyse the results. Findings – The development process seems to be evolutionary rather than deliberately planned. The uncovered variations in alliancing applications can only to a very limited extent be explained by the reconstructed reasoning. This suggests that the applied designs are mostly based on implicit reasoning by individual project teams. From a strategic management perspective, the development pattern resembles the emergent type of strategy formation. Originality/value – This study offers an initial insight into the reasoning processes behind the (re-)design of procurement approaches within a public sector client organization. A unique feature of this study is that these reasoning processes are explored from the strategy formation perspective that conceptually links the design of new procurement approaches to strategic management theory.

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