Creativity Research in Management Accounting: A Commentary

2017 ◽  
Vol 29 (3) ◽  
pp. 49-54 ◽  
Author(s):  
Gerhard Speckbacher
Keyword(s):  
Control Systems ◽  
Creative Process ◽  
Management Accounting ◽  
Management Control ◽  
Management Control Systems ◽  
Leadership Management ◽  
Creativity Research ◽  
Process Perspective ◽  
Context Specific ◽  
And Control

ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brush concepts of creativity and control, studying how management control systems influence the creative process of divergent and convergent thinking seems a promising task for management accounting researchers. Finally, creativity in organizations is typically a team sport and thus the relation between leadership, management control, and creativity in teams seems particularly interesting.

Do management control systems in SMEs reflect CEO demographics?

2014 ◽  
Vol 21 (3) ◽  
pp. 470-488 ◽  
Author(s):  
Anne-Mie Reheul ◽  
Ann Jorissen
Keyword(s):  
System Design ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Upper Echelons ◽  
Content Type ◽  
Evaluation Systems ◽  
Upper Echelons Theory ◽  
Planning And Control ◽  
And Control

Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises (SMEs). Design/methodology/approach – The authors use survey data from 189 Belgian SMEs and perform regression analyses to investigate the relation between the CEO demographics tenure, education and experience and various aspects of MCS design, controlling for the classical contingent variables. Findings – CEO tenure and education are related to evaluation system design, but there is no link between CEO demographics and planning and control system design. The lack of managerial discretion concerning planning and control systems could be explained by their more external and observable character, giving rise to pressures to comply with institutional norms (“good practices”). The presence of discretion concerning the design of evaluation systems could be due to their internal character. Practical implications – Since evaluation systems are an important determinant of work-related attitudes and can lead to dysfunctional behavior, it is important for company owners and board members to consider the demographics of present or new CEOs, and to understand the associated inclinations reflected in evaluation systems. Originality/value – The authors apply a more comprehensive approach than (the few) existing SME studies by relating a larger number of CEO demographics to a more comprehensive set of MCS elements, controlling for a larger group of contingent variables. Moreover, the authors fill gaps in the upper echelons and MCS literature.

Management Accounting and Profitability in Private Healthcare SMEs

2019 ◽  
Vol 3 (1) ◽  
pp. 28-44
Author(s):  
Riikka Maarit Holopainen ◽  
Mervi Niskanen ◽  
Sari Rissanen
Keyword(s):  
Performance Management ◽  
Control Systems ◽  
Management Accounting ◽  
Open Data ◽  
Management Control ◽  
Financial Data ◽  
Management Control Systems ◽  
Small Companies ◽  
Comprehensive Management ◽  
Private Healthcare

The purpose of this article is to examine the management control practices in small and medium-sized health care enterprises (SMEs). Previous studies suggest that there are often few, if any, comprehensive management control systems (MCS) or there is lack of systematic management accounting or performance management (PM) monitoring in even fairly large SMEs. The first contribution of this article is to present nine years of financial data of micro companies. The data itself is quite unique and not open data for everyone. On one hand, it gives further information about diverse and complex combinations of the profitability process in the small companies and how the MA systems affect it. Based on the contingency theory conception, this article finds that the management accounting practices such as a budgeting system or increased cost knowledge of the company influence the company's performance. Further, some of the contextual factors such as size and age of the company affected the company's performance in this study.

scholarly journals Cost consciousness: conceptual development from a management accounting perspective

2015 ◽  
Vol 12 (1) ◽  
pp. 55-86 ◽  
Author(s):  
Santiago Velasquez ◽  
Petri Suomala ◽  
Marko Järvenpää
Keyword(s):  
Control Systems ◽  
Design Methodology ◽  
Conceptual Development ◽  
Management Accounting ◽  
Management Control ◽  
Management Control Systems ◽  
Content Type ◽  
Management Accountants ◽  
The Common ◽  
The Cost

Purpose – This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars. Design/methodology/approach – This paper presents the findings of a thorough literature review identifying the drivers, interpretations, definitions and results which management accounting scholars have associated with cost consciousness. Findings – This paper has synthesized the definitions and interpretations by considering their conceptual broadness and the subjects that cost consciousness characterizes. In addition, various potential drivers of cost consciousness have been identified where management control systems play a major role. Also, this paper summarizes both the positive and negative outcomes which scholars seem to expect from an increase of cost consciousness. Research limitations/implications – Given that no prior work has focused on the conceptual development of cost consciousness, it was necessary to infer most of the interpretations, drivers and results which management accounting scholars have associated to the cost consciousness notion. Originality/value – Cost consciousness is a concept that appears in hundreds of peer-reviewed articles on management accounting. However, only a handful of management accounting scholars have defined or evaluated this concept to a certain degree. As a result, what management accountants believe cost consciousness to be, how it is driven and what result may be expected from it, is nowhere to be found in any synthesized manner. The findings of this paper develop the concept of cost consciousness by illuminating the common use of the construct across various disciplines.

scholarly journals Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 174-185
Author(s):  
Suprantiningrum Suprantiningrum ◽  
Aurora Diskayani Lukas
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Control Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Control ◽  
Management Control Systems ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
The City

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

scholarly journals MANAGEMENT CONTROL SYSTEMS AND LODGING BUSINESS MODEL IN JAPANESE RYOKANS

2021 ◽  
Author(s):  
Tomohiro Kaminaka ◽  
◽  
Zubir Azhar ◽  
Dayana Jalaludin ◽  
◽  
...  
Keyword(s):  
Control Systems ◽  
Business Model ◽  
Business Models ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Model Innovation ◽  
Management Control ◽  
Management Control Systems ◽  
Tourism Policy

The lodging sector in Japan has experienced a shrinking market size of traditional lodging providers (known as ryokans). Ryokans, which account for about 40% of Japanese lodging market, have operated their lodging businesses based on a unique business model that has been in existence for over 1,000 years. About 30% of ryokans are in a declining stage, where they are unable to break away from the traditional business models and are in a negative spiral of continuing deficits. The intent of this paper is to understand how ryokans innovate their business model while maintaining some of their traditional fundamental elements. This paper adopts a multiple-case study approach based on the two high-performing ryokans with long histories. Our findings add the ryokans’ commercial-cultural context to existing literature that describes the role of management control systems (MCS) in supporting business model innovation. Understanding the achievement of their business model innovation from a long-term perspective of about thirty years provides our paper with theoretical originality. We conclude that the weights of formal and informal controls in MCS are equal in the long term regardless of the direction of their business model innovation. In recent years, tourism policy has encouraged ryokans to use management accounting information to overcome their low-profit businesses. Our practical suggestions complement the tourism policy that presupposes the use of management accounting information alone, and support ryokan managers to use it as a part of MCS.

scholarly journals Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

2019 ◽  
Vol 68 (7) ◽  
pp. 1293-1322 ◽  
Author(s):  
Tze San Ong ◽  
Hussain Bakhsh Magsi ◽  
Thomas F. Burgess
Keyword(s):  
Environmental Management ◽  
Control Systems ◽  
Environmental Performance ◽  
Structural Equation ◽  
Manufacturing Industry ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Content Type ◽  
And Control

Purpose The purpose of this paper is to analyze the influence of organizational culture (OC) on a firm’s environmental performance (EP) via the mediating variable of environmental management control systems (EMCS). Design/methodology/approach Data were collected from 314 Pakistani manufacturing firms via the questionnaire survey, and the structural equation modeling was used to test the relationships. Findings The stable and flexible values of OC affect the effectiveness of formal and informal EMCS. Informal EMCS mediates the relationship between flexible values and EP, whereas formal EMCS mediates the stable values and EP. Overall, the data reveal that the integration of environmental culture within an organization’s culture and control systems leads to improve EP. Originality/value The study is one of the first, to the author’s knowledge, that links OC, EMCS, and EP in a developing economy, in this case Pakistan.

Exploring the transformative potential of management control systems in organisational change towards sustainability

2019 ◽  
Vol 32 (5) ◽  
pp. 1210-1239 ◽  
Author(s):  
Venkateshwaran Narayanan ◽  
Gordon Boyce
Keyword(s):  
Control Systems ◽  
Environmental Sustainability ◽  
Management Accounting ◽  
Organisational Change ◽  
Management Control ◽  
Management Control Systems ◽  
Critical Examination ◽  
Bottom Line ◽  
Content Type ◽  
Prior Literature

Purpose The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change in this sphere. Design/methodology/approach Through an in-depth case study of an Australian multinational corporation in the property sector, this paper explores the possibilities for MCS to influence organisational change towards a multi-bottom-line, balanced approach to social and environmental challenges facing corporations. MCS are conceptualised using Simons’ (1995) Levers of Control framework. On the question of sustainability, the approach adopted in this paper contrasts with much of the prior literature that largely takes a predominantly pragmatist approach and equates sustainability performance with financial performance. The prior literature generally reports a positive role for MCS in organisational change efforts. By contrast, drawing on the typology developed by Hopwood et al. (2005), this paper views sustainability as requiring a balancing of economic, social and environmental concerns. Findings The findings indicate that although MCS are not irrelevant, they do not play a transformative role in enabling deep-seated organisational change towards sustainability. The critical literature on the nature of MCS is drawn upon to explore the reasons for the observed non-role. Originality/value The analysis sheds light on factors that may influence the effectiveness of conventional notions of MCS in organisational change. The findings contribute to the debate regarding the suitability of continued efforts at using conventional notions of management accounting and MCS in enabling organisational change towards greater social and environmental sustainability. The paper also highlights the value of a critical examination of the usefulness of management accounting and control practices in the context of organisational change towards sustainability.

scholarly journals A semiotic alternative to communication in the processes in management accounting and control systems

2011 ◽  
Vol 39 (1) ◽  
pp. 183-208 ◽  
Author(s):  
Ülle Pärl
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
Structuration Theory ◽  
Social Constructionist ◽  
Communication Process ◽  
Semiotic Model ◽  
Specific Alternative ◽  
Process Perspective ◽  
And Control ◽  
Behavioural Aspects

This conceptual paper addresses Management Accounting and Control Systems (MACS) from a communication process perspective as opposed to a functional design perspective. Its arguments originate from a social-constructionist perspective on the organization. Its line of argument is that building a social theory of a social phenomenon such as MACS, demands that attention be paid to the characteristics of the communication process. An existing theoretical framework that does the same is Giddens’ structuration theory, but it is only partly satisfactory because it refuses to consider communication-as-interaction from a dynamic contextual perspective, instead falling back on an argument related to the behavioural aspects of agency. An alternative is a semiotic-based communication perspective that includes context as well as addresses the epistemological level of a MACS theory based on communication. The semiotic model of Jakobson is provided and developed as a specific alternative.

It's All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research

2015 ◽  
Vol 28 (1) ◽  
pp. 39-55 ◽  
Author(s):  
S. Mark Young ◽  
Fei Du ◽  
Kelsey Kay Dworkis ◽  
Kari Joseph Olsen
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Systematic Research ◽  
Management Control System ◽  
Individual Level ◽  
Work Settings ◽  
And Performance ◽  
The Individual ◽  
And Control

ABSTRACT While the construct of narcissism has existed for well over 100 years, it has become the most discussed personality disorder of recent times and has the potential to influence organizational culture and control systems. Although systematic research on narcissism has been conducted at the individual level, research on its effects within organizations is still in its nascent stages. Our objectives in this paper are threefold: (1) to present an overview of the narcissism construct and its causes, (2) to review how narcissistic employees behave differently in work settings compared to less narcissistic employees, and (3) to develop a framework for research from which we develop testable hypotheses about how increased levels of employee narcissism can affect the design and performance of management control systems.

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