Search results

The paper proposes a place-space duality, rather than a dualism, for accounting research.

The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory.

The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research.

The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures.

The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence.

The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

This paper proposes socialisation processes as important for driving forward sustainability solutions.

This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.

The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.

The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.

To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic environments, as well as religious ideologies, during critical historical periods.

By applying institutional theory and the comparative international accounting history perspective, this study conducts a comparative analysis of archival records from two monasteries, examining how their accounting and managerial practices were influenced by differing institutional logics. The research relies on systematic archival data collection, complemented by secondary sources, to analyze how religious beliefs shaped the accounting and management practices of these institutions and the degree of convergence between the two.

This study found that both monasteries adapted their accounting and management practices to their external environments. San Placido demonstrated resilience amidst disruptions such as wars and earthquakes, while Silos showed financial sophistication through diverse income streams. The resilience of these institutions was driven by their ability to align internal operations with external political, economic and social factors. This adaptability, coupled with strategic management, enhanced their capacity to maintain financial stability, illustrating the direct link between external changes, organizational resilience and improved financial health.

This study highlights the historical interplay between religious principles and accounting management practices in Benedictine monasteries by comparing two monasteries. It reveals how external environments shape internal operations, showcasing the resilience and adaptability of these institutions in maintaining financial sustainability through the alignment of external pressures with internal resilience mechanisms, which in turn bolster their financial health.

This research contributes valuable insights to historical managerial and accounting literature, shedding light on the financial resilience and strategies used by Benedictine monasteries. It underscores the enduring respectful legacy of their accounting practices and the unique interplay between spiritual devotion and organizational structure within these institutions.

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

This paper seeks to identify a rounded understanding of two fuzzy terms in wide but muddled use in guiding corporate leadership: accountability and responsibility. Both have deep resonance discussions of strategy and corporate affairs, but their often-confused meanings both inform actions and impede understanding. Each has normative implications for the practice of corporate governance, and yet each, like an empty vessel,[1] leaves practitioners with an unhappy sense of knowing they have a use but not knowing what to do with them.

This essay examines the varied uses of these terms in academic literature and practitioner discussions, exploring their conflicting meanings through lenses of philosophy, literary writing, and management studies to show how each, in their flux, overlap and diverge.

The article analyses themes obscured by these muddy waters and clarifies them by speculating on how their ambiguity demands reflexive, thoughtful action and interaction between the parties in absence of clear hierarchy of command or greater authority. How meaningful that interaction is questionable, when the words are so full of meanings without an iterative process of understanding.

Given the prevalence of the ambiguities is usage, clarifying terms is not a realistic option. Instead, this essay proposes that insofar as these concepts reflect abilities, they represent our ability to embrace their ambiguity in a philosophically pragmatic way, and in so doing be able to act accountably and responsibly.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.