Levers of control, complementariness, tensions and budget use: a case study

2020 ◽  
Vol 24 (3) ◽  
pp. 401-416
Author(s):  
Kaveesha Rathnasekara ◽  
Tharusha Gooneratne
Keyword(s):  
Qualitative Methodology ◽  
Management Control ◽  
Domain Theory ◽  
Content Type ◽  
Face To Face ◽  
Study Approach ◽  
Control Framework ◽  
Budgetary Control

Purpose The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels. Design/methodology/approach This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents. Findings The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances. Research limitations/implications This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study. Practical implications It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed. Originality/value Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

Enabling characteristics of new budgeting practice and the role of controller

2016 ◽  
Vol 13 (1) ◽  
pp. 31-56 ◽  
Author(s):  
Tiina Henttu-Aho
Keyword(s):  
Design Methodology ◽  
Relevant Information ◽  
Management Control ◽  
Holistic View ◽  
New Developments ◽  
Role Change ◽  
Content Type ◽  
Paper Company

Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

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 The interplay between product and retail service meaning

2020 ◽  
Vol 49 (1) ◽  
pp. 105-120
Author(s):  
Federico Artusi ◽  
Emilio Bellini
Keyword(s):  
Design Methodology ◽  
Industry Data ◽  
Content Type ◽  
Study Approach ◽  
Retail Service ◽  
Retail Services ◽  
Retail Format ◽  
Different Sources

PurposeThe innovation of meaning paradigm is a strategy to radically innovate product and service meanings. While researchers have focussed on the role of product and retail space meanings as interlinked in the pursuit of innovation, no investigation has been directed towards understanding when the two meanings differ. This research explores how companies can manage two different meanings offered through their retail services and the products sold.Design/methodology/approachDue to the highly intangible and subjective nature of meaning, as well as the exploratory aim of the research, a case study approach has been adopted. In particular, the research compares two case studies of similar companies in the beauty industry. Data were triangulated across three different sources: a panel of experts, ethnographic research in the two companies' stores and extensive academic and practitioner publications.FindingsFindings suggest that innovating the service meaning can be a viable strategy to differentiate a retail offering the product meaning which is no longer perceived as different with respect to competitors.Originality/valueThe study applies the innovation of meaning concept to retail services, distinguishing the meaning given to the store from that given to products, thereby offering managers a strategy to innovate a suffering retail format.

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.

scholarly journals Environmental management control systems for carbon emissions

2017 ◽  
Vol 1 (1) ◽  
pp. 39-50 ◽  
Author(s):  
Nadia Di Giacomo ◽  
James Guthrie ◽  
Federica Farneti
Keyword(s):  
Environmental Management ◽  
Carbon Emissions ◽  
Management Practices ◽  
Air Travel ◽  
Management Control ◽  
Policy And Practice ◽  
Content Type ◽  
Case Study Analysis ◽  
Study Approach

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications The study has implications for both policy and practice for organisations seeking to improve their sustainability performance. Originality/value The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

Employee resource groups as learning communities

2018 ◽  
Vol 37 (7) ◽  
pp. 634-648 ◽  
Author(s):  
Wendy M. Green
Keyword(s):  
Learning Communities ◽  
Learning And Development ◽  
Content Type ◽  
For Profit ◽  
Study Approach ◽  
The Usa ◽  
Employee Resource Groups ◽  
Executive Level

Purpose The purpose of this paper is to explore the role of employee resource groups (ERGs) in a multi-national, for-profit corporation. The paper focuses on how ERGs facilitate learning. Design/methodology/approach A qualitative case study approach was used to examine six social identity based ERGs in one multi-national for-profit organization headquartered in the USA. Findings The study found that ERGs facilitate learning and development activities in order to support their membership. ERGs, operating as communities of practice, also engaged in informal learning opportunities that were designed to shift perspectives of non-members and executive-level leaders in the organization. Originality/value There is a growing body of literature on ERGs across organizations and higher education that examine how these groups engage in activism, advocacy, recruitment, retention and education. This study examines the processes by which these groups facilitate learning and development activities and the benefits perceived by the membership. The paper provides value to human resources professionals and others who are interested in how ERGs function as learning communities and outcomes the membership perceive as most important.

The role of egocentric networks in achieving resilience: a case study from the apparel sector

2018 ◽  
Vol 48 (7) ◽  
pp. 682-697 ◽  
Author(s):  
Jyotirmoyee Bhattacharjya
Keyword(s):  
Supply Network ◽  
Financial Health ◽  
Multiple Perspectives ◽  
Egocentric Networks ◽  
Content Type ◽  
Study Approach ◽  
Egocentric Network ◽  
The Impact

Purpose The purpose of this paper is to explore the egocentric network-based strategies used by upstream firms to ensure their own resilience when the disruptions originate with downstream partners. Design/methodology/approach The paper adopts a case study approach as this is well-suited to the investigation of a complex phenomenon from multiple perspectives. Findings The study finds that the egocentric networks of upstream firms participating in the supply network of a retailer could ensure their own resilience even after the sudden demise of the downstream entity. Originality/value The study addresses the lack of adequate empirical research examining resilience from the perspectives of multiple entities in a supply network. It is also one of the few papers to address resilience from the perspective of upstream players in the context of a disruption originating with downstream partners. The findings suggest that the lack of visibility in relation to the financial health of more powerful downstream partners could be problematic from a supplier’s perspective. It identifies well-developed egocentric networks as being essential for minimizing consequences of limited downstream visibility and the impact on social capital.

Over-tourism and sustainable consumption of resources through sharing: the role of government

2019 ◽  
Vol 6 (1) ◽  
pp. 99-116 ◽  
Author(s):  
Elizabeth Agyeiwaah
Keyword(s):  
Sustainable Consumption ◽  
Political Support ◽  
Specific Reference ◽  
Role Of Government ◽  
Content Type ◽  
Study Approach ◽  
Local Residents ◽  
Residents Attitudes

Purpose Over-tourism signifies the dilemma of managing tourism growth in cities. With growing media sensationalism and an oversimplification of the phenomenon of over-tourism, its academic theorization has become extremely important. Using Macau, a Special Administrative Region of China as a case in point, the purpose of this paper is to theoretically explore the nexus between over-tourism and sustainable consumption in cities, highlighting governments’ inevitable role in this successful convergence. Design/methodology/approach The study is based on a selective systematic literature review (SLR) of existing studies in the form of both news material and academic journals. It investigates the growing concern of over-tourism and the contribution of sustainable consumption grounded in strong political support. It also adopts a case study approach with specific reference to Macau. Findings The general overview of the literature provides evidence of an age-old concept that has re-emerged to make local residents’ voice more pronounced. Generally, the studies concentrate on understanding residents’ attitudes, the perceived impact of over-tourism, community resilience and sustainable strategies to tackle the problem. Most popular studies are recent (i.e. 2018 and beyond) and empirically set in developed cities of Europe. Research limitations/implications The SLR used in the current study requires further empirical testing to validate some of the proposed concepts in the literature. Practical implications The study highlights the role of government in ensuring that sustainable consumption is sustainably implemented in the context of over-tourism. Originality/value Given the re-emergence of over-tourism, yet with few theoretical discussions on the concept, this study serves as a knowledge-base for future studies both empirically and theoretically.

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