The priming role of qualitative research in constructivist management control teaching

2019 ◽  
Vol 16 (4) ◽  
pp. 463-490
Author(s):  
Annick Ancelin-Bourguignon
Keyword(s):  
Qualitative Research ◽  
Science Research ◽  
Management Control ◽  
Future Research ◽  
Educational Science ◽  
Content Type ◽  
Cross Cultural Comparison ◽  
Research Integration

Purpose Drawing on educational science research and concepts, this paper aims to organize and analyze prior accounting literature on the integration of research into teaching and provides evidence for the relevance of integrating research into constructivist management accounting teaching. Design/methodology/approach Evidence shall be drawn from the autoethnographic account of a case study, namely, an MiM course in a French business school. Findings The presentation of qualitative research plays a priming role in collective debates where knowledge is co-produced by the group of students. Research limitations/implications The analysis opens up many avenues for future research on constructivist accounting teaching (e.g. teachers’ profiles, cross-cultural comparison) and its consequences. Practical implications The case provides examples of how, in practice and beyond general principles, the constructivist teacher adapts to his/her audience and their educational heritage. It also invites a holistic consideration of teaching arrangements, the relationships between their elements and their collective impact on learning. Originality/value The case study, the analysis of which draws on educational science frameworks and concepts, provides an in-depth account of research integration into constructivist accounting teaching.

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.

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.

The responsibilities of the project owner in benefits realization

2019 ◽  
Vol 39 (4) ◽  
pp. 503-524 ◽  
Author(s):  
Ofer Zwikael ◽  
Jack R. Meredith ◽  
John Smyrk
Keyword(s):  
Smooth Transition ◽  
Future Research ◽  
Senior Executives ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Benefits Realization ◽  
Project Phases ◽  
The Individual

Purpose Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the literature of this role – in particular, the specific responsibilities of the project owner that can enhance benefits realization and operations performance. The paper aims to discuss this issue. Design/methodology/approach The paper identifies these responsibilities in practice through two studies – a qualitative study, which includes interviews with senior executives who fund projects, and an in-depth longitudinal case study, which describes a company that continuously realizes the benefits from its projects. Findings The results suggest that a project owner should have 22 key responsibilities across four project phases and that an operations manager is often the most suitable candidate to fulfill this role in operations improvement projects. When performing these project responsibilities effectively, operations managers enhance benefits realization and operations improvement. Finally, the paper proposes five hypotheses for future research. Originality/value Based on agency theory, the paper increases our knowledge of the role of the project owner in practice. This new knowledge can enhance the realization of target benefits from projects and ensure a smooth transition from the project to the operations environment.

scholarly journals Implementing process improvement initiative: the role of visualisation and standardisation methods

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mumin Abubakre ◽  
Amjad Fayoumi ◽  
Ismail Eleburuike
Keyword(s):  
Process Improvement ◽  
Business Processes ◽  
Future Research ◽  
Organisational Performance ◽  
Content Type ◽  
Delivery Times ◽  
Modelling Analysis ◽  
Single Method

PurposeDue to the difficulties organisations face in implementing process improvement initiatives (PIIs), this research explores how visualisation and standardisation of business processes help organisations achieve PIIs to improve organisational performance.Design/methodology/approachA multi-staged case study strategy that analyse qualitative data and performs a process modelling analysis of quantitative data.FindingsThe paper makes two main contributions to existing knowledge. Firstly, it explains how taking the visualised and standardised methods on PIIs can reduce service delivery times and enhance organisational performance. Secondly, it demonstrates how adopting these dual methods offers a better chance of increasing organisational performance than using only a single method.Research limitations/implicationsAlthough the paper considers the flexibility in the standardisation of business processes as it gives scope for innovation and creativity on the part of the process, it did not consider if flexibility is possible without breaking the standardised working way. Hence, future research can consider this. Also, future research can hypothesise the BPM model and test for statistical generalisability.Originality/valueThe research offers new insight into how and when both visualisation and standardisation of PIIs can benefit organisations.

Knowledge co-creation in Open Innovation Digital Platforms: processes, tools and services

2019 ◽  
Vol 34 (7) ◽  
pp. 1434-1447 ◽  
Author(s):  
Tindara Abbate ◽  
Anna Paola Codini ◽  
Barbara Aquilani
Keyword(s):  
Open Innovation ◽  
Single Case ◽  
Future Research ◽  
Case Study Method ◽  
Content Type ◽  
Digital Platforms ◽  
Innovation Intermediaries ◽  
Innovation Platform

Purpose The purpose of this paper is to understand how Open Innovation Digital Platforms (OIDPs) can facilitate and support knowledge co-creation in Open Innovation (OI) processes. Specifically, it intends to investigate the contribution of OIDPs-oriented to successfully implement all the phases of interactive coupled OI processes. Design/methodology/approach The paper carries out an exploratory qualitative analysis, adopting the single case study method. The case here investigated is Open Innovation Platform Regione Lombardia (OIPRL). Findings The case study sheds light on how OIPRL supports knowledge co-creation through its processes, tools and services as a co-creator intermediary. In its launch stage, the platform simply aimed at giving firms a tool to “find partners” and financial resources to achieve innovative projects. Now, however, the platform has developed into an engagement platform for knowledge co-creation. Research limitations/implications One limitation lies in the particular perspective used to perform the case study: the perspective of the digital platform itself. Future research should focus on the individuals engaged in the platform to better investigate the processes, tools and services used to implement the OI approach. Practical implications The paper suggests ways in which OIDPs could be used by firms for effective exploration, acquisition, integration and development of valuable knowledge. Originality/value The study conceptualizes the role of OIDPs in shaping knowledge co-creation, assuming that the platforms act as Open Innovation Intermediaries (OIIs). Specifically, OIDPs can be observed to function as “co-creator intermediaries” that define, develop and implement dedicated processes, specific tools and appropriate services for supporting knowledge co-creation activities.

Leadership, governance and the mitigation of risk: a case study

2015 ◽  
Vol 30 (2) ◽  
pp. 132-159 ◽  
Author(s):  
Jim Rooney ◽  
Suresh Cuganesan
Keyword(s):  
Risk Management ◽  
Social Relations ◽  
Financial Institution ◽  
Single Case ◽  
Management Control ◽  
Management Decision ◽  
Content Type ◽  
Management Controls

Purpose – The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results highlight the interactions between risk management strategy, management controls and actor interests at Lehman Brothers. The actions and reactions of risk management decision-makers such as Executive Committee and Board members are examined to better understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be generalised beyond this single case study. Practical implications – The paper emphasises that concern for the social relations and the performative interests of actors in a risk management network needs to be understood and considered in accounting research. It is argued that the market prices of tradable financial asset will continue to be opaque without these insights. Originality/value – This study explores an under-researched topic in the accounting literature in examining how management controls are affected by and, in turn, affect risk strategising.

Hospital accreditation systems and salience of organisational tensions

2021 ◽  
Vol 35 (9) ◽  
pp. 57-80
Author(s):  
Geraldine Robbins ◽  
Breda Sweeney ◽  
Miguel Vega
Keyword(s):  
Active Role ◽  
Management Control ◽  
External Control ◽  
Hospital Accreditation ◽  
Management Control System ◽  
Content Type ◽  
Prior Literature ◽  
Depth Interviews

PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

Influence of mission and vision on the state development: a case of Pakistan

2016 ◽  
Vol 12 (1) ◽  
pp. 52-72 ◽  
Author(s):  
Nadeem Yousaf
Keyword(s):  
Public Management ◽  
Historical Analysis ◽  
The State ◽  
Future Research ◽  
Complex Relationship ◽  
State Development ◽  
Content Type ◽  
The Future

Purpose – The purpose of this paper is to discuss the importance of mission and vision in the process of state development. Using the case of Pakistan, it will be argued that state organizations do not develop and find the right direction without outlining a clear mission and vision which will be beneficial to all citizens, who are the real stakeholders. Design/methodology/approach – Yin (2003) and Baxter and Jack (2008) argue that case study is an enriched method to explore a complex relationship. The complex relationship may be understood better by qualitative methods than quantitative. Following their suggestion, case study method will be adopted to understand the relationship between the mission and vision and state development. In this study, Pakistan will be used as a case. Moreover, the technique of historical analysis will be employed to understand this relationship. Historical analysis is important because the repercussions of current actions can only be evaluated in the future. Findings – The paper shows the importance of “mission and vision” for state development. Using Pakistan as the case, it is argued that a state can lose its direction without having a clear mission and vision. It is further contended that it is not erection of institutions or verbal/written pronouncements and slogans, but a strong commitment to the mission and the vision brings the required change, which helps to develop a state. In the future research, the researcher can further examine the role of mission and vision in relation to state development. Research limitations/implications – The limitation of this study is that it has only focussed on the leadership and politics of Pakistan. In the future, a comparative study investigation may be useful. Practical implications – The research is useful for political leaders, political scientists and public management researchers. Originality/value – The research is unique and original that it evaluates the role of leadership and the development of the state from the perspective of mission and vision, which has not been done in the earlier research. Moreover, the paper elaborates the concept of state development.

Understanding the role of the broker in business non-profit collaboration

2015 ◽  
Vol 11 (2) ◽  
pp. 201-220 ◽  
Author(s):  
Louise Lee
Keyword(s):  
Value Creation ◽  
Qualitative Methodology ◽  
Single Case ◽  
Business Community ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Employee Volunteering

Purpose – This paper aims to investigate the contribution of brokers to business non-profit collaborations, in the context of employee volunteering. It investigates the roles brokers play and ways they contribute to value creation within social alliances. Design/methodology/approach – This research focusses on a case study of a UK employee volunteering broker programme run by a local volunteer centre. A combined qualitative methodology involved document analysis and interviews, with brokers and business, community and government partners involved in employee volunteering collaborations. Findings – Brokers play three key roles in business non-profit collaboration as connectors, facilitators/co-designers and learning catalysts. These roles help stimulate manifestations of associational value, transferred resource value, interaction value and synergistic value. Research limitations/implications – Results indicate brokers play an important part in nurturing conditions underpinning innovation and value co-creation, key characteristics of transformational forms of business non-profit collaboration. This study was based on a single case study. Future research could explore broker contributions within a variety of business non-profit settings. Practical implications – For managers implementing business non-profit collaborations, this paper provides a framework depicting key broker roles and ways brokers enable collaborative value that may be useful when assessing whether to use the services of a broker. Originality/value – This paper enriches the understanding of business non-profit collaboration and the role of individual actors in affecting value creation, an under-researched area in the social alliance literature. It provides a framework for assessing broker contributions in business non-profit collaborations.

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