Search results

This paper examines “how” an organisation, over time, responded, and “what strategies” were mobilised, to conform to a specific audit society-inspired model introduced in Italy by the Decree 231 (D231). D231 requires implementing an internal control and audit model and performance accounting to oversee business activities and prevent misconduct.

A case study approach was adopted for in-depth analysis of the response strategies (i.e. avoidance and compromise) and related initiatives, which were mobilised in ITAGAS, a public organisation leader in the methane gas distribution sector in Italy. Participant observation, interviews and document analysis were the primary data sources. Theoretically, our analysis is informed by insights drawn from the institutional complexity perspective (Thornton et al., 2012; Pache and Santos, 2013a, b) and Oliver’s (1991) model concerning strategic responses to institutional pressures.

Adopting D231 generated institutional complexity in our case organisation. The analysis highlights two phases: the voluntary and compulsory adoption of the D231 model. The voluntary adoption occurred via a compromising strategy that involved forms of “selective coupling” (Pache and Santos, 2013a), which allowed the organisation to strategically adopt only those structures/practices that were seen as appropriate and consistent with its organisational logics. The compulsory phase was characterised by broader adoption of the D231 model through symbolic conformity. The case organisation adopted “avoidance” strategies (Oliver, 1991) and “co-habiting means-ends” decoupling initiatives to protect the basic organisational coherence from the regulative prescriptions.

The paper presents original insights into how the D231 model, an example of an audit society-inspired model, unfolded over time in a specific organisation to achieve the desired change towards more responsible and accountable practices. Our analysis suggests the compulsory phase was less effective than when the model was voluntarily adopted. The paper also reveals that, in contrast to the voluntary phase, decoupling strategies were mobilised in the compulsory phase to reach an organisational equilibrium, which facilitated corporate survival; decoupling was the only effective solution to the imbalance generated by the compulsoriness of the D231 model.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.

A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.

The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.

A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.

An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.

This study aims to examine the factors influencing the intention of Muslim Millennial Generation in Indonesia to donate cash waqf digitally.

A quantitative approach was employed, surveying 284 Muslim Millennial Generation in Indonesia. The study integrated the Decomposed Theory of Planned Behavior (DTPB) and Technology Acceptance Model (TAM) to investigate the key factors driving the intention to contribute to cash waqf digitally. The researcher analyzed data using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The findings of this study indicate that all hypotheses related to the variables are supported, including both direct and indirect correlations, except for perceived religiosity. This study confirms that the decision of millennials to donate cash waqf online is influenced by various factors, including their attitudes, the environment they are in, their ability to control their behavior, their perception of the ease and usefulness of technology and the availability of suitable facilities. Knowledge of technology is also a decisive component. Nevertheless, this study yielded intriguing findings that the perceived level of religious devotion does not impact the millennials’ willingness to make online cash waqf donations.

This study’s findings offer valuable insights for waqf institutions, providing a better understanding of Muslim millennials’ characteristics and preferences regarding spending, donations and waqf activities. This understanding can be instrumental in enhancing innovative digital platforms for cash waqf in the digital economy era.

This study uniquely explores the determinants of digital cash waqf donations among Muslim Millennial Generation in Indonesia. Contributions include integrating the DTPB and the TAM for a comprehensive analysis. Cross-disciplinary perspectives from behavioral economics and digital marketing enrich the research. Comparative studies and potential longitudinal analysis enhance depth, providing nuanced insights into the dynamic factors shaping digital donation behavior among Muslim millennials.

Social entrepreneurship plays a crucial role in the contemporary economic and social ecosystem, defining a value proposition that incorporates a plurality of dimensions to be considered. This research work analyzes the externalities of social enterprises driven by arts and culture for the territories they operate in.

A mixed-method approach of a single case study is performed to consider multiple dimensions in the development of controlling models in the managerial field. The framework adopted is then implemented through a longitudinal analysis over the last three years.

The empirical evidence shows the evolution of the economic and financial performance, the social effectiveness and the institutional legitimacy of the case, explaining the role played in the reference community, even during crisis time. The predictive power of performance changes emerges as a direct link to socially responsible indexes that amplify the attractiveness of value proposition processes.

The results obtained are aligned with Betzlet et al. (2021) key predictor of the success of social entrepreneurship. A wide sample with multiple social enterprises operating in the cultural and creative field needs to be considered in the future, to further advance the literature through a comparative analysis.

This paper reveals that, in the cultural and creative sector, social entrepreneurship value creation is intrinsically linked to the individual and collective identity dimension able to promote cohesion and community well-being.

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and successfully achieving project objectives has yet to be explored. This research investigates the enablers and barriers that influence the elements of PCS success and drive project objectives.

This study adopts a mixed approach of descriptive analysis and regression models to explore the impact of six PCS elements on project outcomes. Petroleum and chemical projects in Saudi Arabia were selected as a case study to validate the research model.

Data from a survey of 400 project managers in Saudi’s petroleum and chemical industry reveal that successful PCS are the key to achieving all project outcomes, but they are particularly critical for meeting project cost objectives. Project Governance was identified as the most important of the six PCS elements for meeting project objectives. A lack of standard processes emerged as the most significant barrier to achieving effective project governance, while having skilled and experienced project team members was the most significant enabler for implementing earned value.

The study offers a direction for implementing and developing PCS as a strategic tool and focuses on the PCS elements that can improve project outcomes.

This research contributes to project management knowledge and differs from previous attempts in two ways. Firstly, it investigates the elements of PCS that are critical to achieving project scope, schedule and cost objectives; secondly, enablers and barriers of PCS success are examined to see how they influence each element independently.