scholarly journals From ‘Traditional’ Budgeting to ‘Better’ Budgeting: Navigating through ‘Stability’ and ‘Change’

2021 ◽  
Vol 4 ◽  
pp. 27-50
Author(s):  
Thisali Liyanage ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Institutional Theory ◽  
Qualitative Methodology ◽  
Management Accounting ◽  
Business Environment ◽  
Manufacturing Firm ◽  
Stability And Change ◽  
Study Approach ◽  
Evolutionary Changes ◽  
Budgetary Control

Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better budgeting rather than embracing beyond budgeting. It adopts the qualitative methodology and case study approach and mobilises the theoretical notions; ‘stability’ and ‘change’ under institutional theory. The field data illustrate how Citrus Lanka instigated evolutionary changes (towards better budgeting) rather than revolutionary changes (towards beyond budgeting), witnessing ‘stability’ of budgeting and ‘change’ towards better budgeting. This paper contributes by adding to the burgeoning budgetary control literature and extends the use of institutional theory in management accounting research by espousing how the notions of ‘stability’ and ‘change’ can co-exist. The better budgeting practice presented in this paper is a pragmatic approach. It offers practitioner pointers to managers grappling with limitations of traditional budgeting and practical difficulties of beyond budgeting on improving budgetary control through better budgeting approaches. Such an understanding is useful for managers beyond the case study firm to those across different industries and nations in adapting to the ever-changing business environment by drawing on management accounting insights.

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.

scholarly journals Educación superior inclusiva: Un reto para las prácticas pedagógicas

2017 ◽  
Vol 21 (3) ◽  
pp. 1
Author(s):  
Ruth Zárate-Rueda ◽  
Sonia Patricia Díaz-Orozco ◽  
Leonardo Ortiz-Gumán
Keyword(s):  
Students With Disabilities ◽  
Social Communication ◽  
Qualitative Methodology ◽  
Research Process ◽  
Scientific Article ◽  
Structured Interviews ◽  
Pedagogical Strategies ◽  
Study Approach ◽  
The Social

 This scientific article shows the results of a research process whose objective was to analyze the practices and pedagogical strategies implemented by teachers of the Industrial University of Santander (UIS) and the Autonomous University of Bucaramanga (UNAB); these teachers have students with sensory disabilities in their classrooms. For this goal, a qualitative methodology was adopted with a case-study approach; 27 subjects participated in this process: 20 educators and 7 students from the programs of Law, International Business, Accounting, Social Communication, Gastronomy, Music, and Philosophy. Based on a sample of homogenous cases of intentional type and semi-structured interviews, it was possible to conclude that, despite the significant advances made so far, it is required for universities to promote institutional guidelines articulating participatory work with the educational community. This community intervenes in the social reality of students with disabilities, as well as in the axes of accessibility and communication.

scholarly journals Strategic Management Accounting Tools as a ‘Package’: A Case Study

2021 ◽  
Vol 16 (2) ◽  
pp. 59-93
Author(s):  
Hiruni Rathwatta ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Face To Face ◽  
Study Approach ◽  
Strategic Management Accounting ◽  
Prior Literature ◽  
And Performance ◽  
Informal Communications ◽  
Learning Points

Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to crucial implications in the form of interactions and contradictions, which were managed through reconciliation statements, analysis of variances, discussions, meetings, and informal communications. This research contributes to the management accounting literature by developing novel insights on the notion of 'SMA tools as a package'. From a theoretical stance, it offers a framework to explore SMA tools as a package, capitalising on prior literature and field data from the case study firm. It also provides learning points to practitioners regarding the simultaneous use of a collection of SMA tools as a 'package' to support organisational decision making. Keywords: strategic management accounting, package, case study

scholarly journals Role of On-Time & Honest Customer Services in the Success of Small Construction Companies in Saudi Arabia

2019 ◽  
Vol 13 (1) ◽  
pp. 182-188
Author(s):  
Abdulrahman Bageis ◽  
Abdullah Alshehri
Keyword(s):  
Saudi Arabia ◽  
Success Factors ◽  
Strong Association ◽  
Business Environment ◽  
Just In Time ◽  
Construction Companies ◽  
Study Approach ◽  
Customer Services

Background: The construction companies need to maintain their success levels to survive in the competitive business environment. The concept of just-in-time plays a significant role to reduce the costs and fulfill the needs of valued customers. Objective: The study aims to evaluate the role of honest customer services that are provided to the construction companies in Saudi Arabia. Methods: The study has used a case study approach to analyze the role of on-time and honest customer services in the success of small construction companies. Interviews were conducted to gather details and characteristics of the associated company. It mainly focused on the interactions and behaviors of participants, rather than calculations. Results: The results have provided a great understanding of the success of construction companies based on success factors. The organizational culture, delayed schedule, required quantity, and just-in-time purchasing are amongst the exceptional and highly effective factors on just-in-time delivery and customer experience. Moreover, organizing and planning were considered to be important factors contributing to company success. Conclusion: There is a strong association between the delivery of honest customer services and the success of construction companies in Saudi Arabia.

scholarly journals Appearance, Disappearance and Reappearance of Activity Based Costing: A Case Study from a Sri Lankan Manufacturing Firm

2019 ◽  
Vol 14 (3) ◽  
pp. 49-81
Author(s):  
Chamali Wijerathne ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Network Theory ◽  
Actor Network Theory ◽  
Sri Lankan ◽  
Activity Based Costing ◽  
Manufacturing Firm ◽  
Actor Network ◽  
Study Approach ◽  
Prior Literature ◽  
Human Actors

The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance and reappearance of ABC drawing field data from a Sri Lankan porcelain manufacturing firms, called Gamma. Guided by the theoretical underpinnings of the Actor-Network Theory (ANT), and the translation process therein, we follow organizational managers (human actors) and their interactions with various objects and systems (non-human actors) within the particular context of Gamma, during the different phases of the ABC project. Our findings suggest that the appearance, disappearance and reappearance of ABC have been shaped by a network of actors comprising both humans and non-humans, and that the implementation and continuation of ABC is constrained by the interests of these various actors both inside and outside of the firm. While most prior research has focused on a single phase of ABC implementation, such as the success or the failure, this study brings out its reappearance, following a phase of appearance and disappearance, hence it is a useful addition to prior literature. Furthermore, the findings of this research have important implications for practitioners who are striving to revive projects, such as ABC in organizations. Keywords: activity based costing, appearance, disappearance, reappearance, actor-network theory, case study

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 Peran Ninik Mamak Dalam Pencegahan dan Pengurangan Resiko Penyakit HIV/AIDS pada Remaja di Kota Solok 2019

2021 ◽  
Vol 16 (2) ◽  
pp. 89-98
Author(s):  
Abdul Gafar ◽  
Syahrum Syahrum
Keyword(s):  
Cultural Values ◽  
Qualitative Methodology ◽  
Study Approach ◽  
Close Relationship ◽  
And Function ◽  
Role And Function ◽  
Depth Interviews ◽  
Hiv Aids

To inhibit the increase and spread of HIV-AIDS, it is necessary to partnership between civil society, people with HIV-AIDS, government and the role of community leaders. In Minangkabau Ninik Mamak is obliged to educate nephews in the field of religion, customary values, culture in community life to be able to live harmoniously. Data from the Solok City Health Office with HIV-AIDS in 2019 amounted to 54 cases and 30 of them died. The purpose of this study is to find out how Ninik Mamak's role in the application of indigenous and cultural values to the prevention and reduction of the risk of HIV-AIDS disease in adolescents in solok city. This research uses qualitative methodology with a case study approach, data collected through in-depth interviews. The results of the study of most ninik mamak have not played a role in maximally applying and instilling the values of Indigenous and Cultural Minangkabau to the youth nephew about the prevention and reduction of the risk of HIV-AIDS disease. Ninik Mamak as an informal leader who has a close relationship with the nephew must provide motivation, direction, guidance, and teaching wisely and wisely to the nephew to do it in everyday life. Suggestions that Ninik Mamak increase its role and function to instill indigenous values and Minangkabau culture in the daily life of youth nephews as an awareness effort in the prevention and reduction of the risk of HIV-AIDS disease.

scholarly journals Process drama in the classroom

2021 ◽  
Vol XV (1) ◽  
pp. 56-75
Author(s):  
Dearbhla McDonnell ◽  
Aisling O'Boyle
Keyword(s):  
Focus Group ◽  
Qualitative Methodology ◽  
Video Recording ◽  
Process Drama ◽  
Teaching Methodology ◽  
Case Study Approach ◽  
Study Approach ◽  
Research Journal ◽  
Study Participants

This paper reports on a study of the use of process drama in an international primary school in the Netherlands. The research investigated the extent to which using process drama could develop participation for advanced EAL learners. In addition, we sought to understand pupils’ perspectives. Using a qualitative methodology, we undertook a case study approach focusing on six advanced EAL learner pupils (9-10-year-olds). We implemented the process drama approach during a series of nine science lessons. We collated and analysed Video recording of lessons, the class teacher’s written observations, a research journal, two interviews and a focus group with the case study participants using an arts-based framework of participation, previously employed by Pérez-Moreno (2018). We deployed embodied research methods. The findings suggest that using process drama as a teaching methodology increased participation, but not immediately. In addition, pupils who had not previously spoken out in lessons began to volunteer their ideas. All case study pupils reported that they considered that their participation increased.

scholarly journals Memahami Strategi QISCUS untuk Unggul dalam Ketidakpastian Lingkungan Bisnis yang Tinggi

2019 ◽  
Vol 5 (2) ◽  
pp. 97
Author(s):  
Luqman Tifa Perwira ◽  
Sito Meiyanto
Keyword(s):  
Stakeholder Involvement ◽  
Major Change ◽  
Business Environment ◽  
Strategic Investment ◽  
Study Approach ◽  
Depth Interview ◽  
Internal Stakeholder ◽  
Research Findings ◽  
High Uncertainty

Technology based company operates in a very dynamic business environment. As one of the fast growing technology company, Qiscus has proven themselves to be able to survived after several major change in their business. This study aimed to find out what strategies taken by Qiscus, as a startup company and how their strategy can be used to deal with this high uncertainty business environment. A qualitative method with case study approach was used to answer these research questions. Data were gathered from 8 informants (2 founders and 6 senior employees). Through the in-depth interview and observation processes, the study found six strategic themes which were then categorized into internal and external strategies. The research findings showed that Qiscus had implemented six strategies: high involvement organization, pivot, building brand image, maintaining users experience, strategic investment and market education. The findings support previous studies that stated organizations with strong internal stakeholder involvement tend to have better performance and productivity.

scholarly journals Factors influencing the non-disclosure of sustainability information on Malaysian district councils' websites within an institutional theory framework

2011 ◽  
Vol 8 (1) ◽  
pp. 1 ◽  
Author(s):  
Corina Joseph
Keyword(s):  
Institutional Theory ◽  
Development Program ◽  
Organizational Factors ◽  
Case Study Approach ◽  
Structured Interviews ◽  
Study Approach ◽  
Factors Influencing ◽  
Lack Of Commitment ◽  
Theory Framework

This study examined why Malaysian district councils did not report sustainability information on their websites. It is a case study approach using semi-structured interviews. Results indicated that internal and external organizational factors influenced the non-reporting of sustainability information on councils' websites. In institutional theory, the lack of commitment shown by the top management in implementing sustainable development program appears to discourage the promotion of normative isomorphic pressure for disclosing sustainability information on websites. There is evidence of coerciveisomorphism relating to website bureaucratic procedures, but, not relating to disclosure of sustainability information. The overall findings may assist in formulating policiesto encourage district councils to report sustainability information to stakeholders.

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