Sameh Farhat Ammar, Martin R.W. Hiebl and Martin Quinn
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.
Originality/value
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.
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Karen Brickman, Martin R.W. Hiebl, Martin Quinn and Liz Warren
Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and…
Abstract
Purpose
Accountants are portrayed as important advisors of small and medium-sized enterprises (SMEs). However, increasing numbers of SMEs now use software for their transactional and compliance-related accounting work. This latter work is considered to be the “entry ticket” for accountants serving in advisory roles. This study aims to examine whether the relevance of accountants as advisors to SMEs has been lost.
Design/methodology/approach
Drawing on the resource-based view and applying a qualitative cross-sectional field study, interviews with small businesses in the European craft brewing/distilling sector are the data source.
Findings
The study’s analysis paints a concerning picture of the use of external accountants by SMEs. While not suggesting that accountants are incapable of offering value-adding advice, the findings suggest that the involvement of potentially value-adding accountants by SMEs is rare. The interviewees note that they would not approach their accountants for advice due to the existence of more cost-attractive alternatives. The study finds that external accountants are not imperfectly imitable and can be substituted, particularly by social media and community groups.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the role of accountants in the craft brewing/distilling industry and one of the first to assess empirically the importance of accountants as advisors to SMEs with audit exemptions and to consider the increasing threat of substitution by software. The findings suggest that accountants have lost relevance as advisors to the businesses studied, or have never had much relevance.
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Ashley Brown, Clair Woods-Brown, Kathryn Angus, Nicola McMeekin, Kate Hunt and Evangelia Demou
Smoke-free prison policies have been introduced in some countries, in part to address very high levels of tobacco use in people in prison. However, relapse rates post-release…
Abstract
Purpose
Smoke-free prison policies have been introduced in some countries, in part to address very high levels of tobacco use in people in prison. However, relapse rates post-release remain high. This papers aims to improve understanding of post-release smoking and/or vaping behaviour is necessary to inform support for a priority population.
Design/methodology/approach
The authors searched health, social science and criminal justice databases for studies about smoking/vaping behaviours among people released from smoke-free prisons. Studies were included if they reported primary data and were published between January 2017 and March 2024 in English; the population was adults/young people (16 yr+) imprisoned or formerly imprisoned, in prisons with comprehensive smoke-free policies; and at least one of the following was reported: pre-release intention to smoke, vape or remain abstinent post-release; smoking/vaping behaviour post-release and factors influencing smoking/vaping behaviour; attempts to quit again following post-release smoking/vaping relapse.
Findings
Nine studies met our criteria. The evidence base is small and mainly from the USA or Australia. Evidence continues to suggest that most people resume smoking after leaving a smoke-free prison. No new interventions have been successful in reducing relapse rates. No studies report on vaping post-release, although two studies report on perceived factors affecting smoking relapse post-release from prisons allowing vaping.
Research limitations/implications
Given very high rates of relapse, there remains a significant need to better understand what approaches are feasible and acceptable for reducing return to smoking post-release.
Originality/value
This review updates the limited evidence on smoking behaviours after leaving a smoke-free prison.
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Ginevra Gravili, Rohail Hassan, Alexandru Avram and Francesco Schiavone
This paper aims to examine the influence of big data (BD) on human resource management (HRM). It defines how these data can be a useful tool in the decision-making process of…
Abstract
Purpose
This paper aims to examine the influence of big data (BD) on human resource management (HRM). It defines how these data can be a useful tool in the decision-making process of companies’ human resources to obtain a sustainable competitive advantage.
Design/methodology/approach
This paper emphasizes the need to develop a holistic approach to emphasize these relations. Starting from these observations, the document proposes empirical research employing Eurostat data to test the benefits of BD in HRM decisions that optimize the relationship between training, productivity, and well-being.
Findings
The findings estimate HRM decisions and their impact in a broader macroeconomic and microeconomic perspective.
Originality/value
BD research is emerging as a crucial discipline in human resources. To overcome this problem, the paper develops an analysis of the literature on cleaner production and sustainability context; it creates a conceptual framework to clarify whether the existing studies consider the growing intensity of BD on human resources.