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Article
Publication date: 4 February 2021

Claudia Barrios Álvarez, Pawan Adhikari and Alina Gómez Mejía

The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The…

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Abstract

Purpose

The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures and agency in the process of shaping efficiency, which has enabled the company to operate as a private enterprise, taking advantage of NPM-led reforms and management accounting technologies.

Design/methodology/approach

This is an interpretative case study of a CMC. Data for the study are derived from interviews, non-participative observations and document analysis. Giddens' structuration theory (ST) provides the theoretical approach for the study.

Findings

Results show that MAPs have shaped efficiency in a CMC, promoting the profitability criteria prevailing in private enterprises. Theoretically, the paper shows how structure and agency are embedded in shaping efficiency in an emerging economy context through MAPs. It does this by analysing both the broader influence of the School of Mines and multilateral development banks and the micro-situated practices of employees at the CMC. The employees who have worked in the company for long periods of time have transformed the profitability criteria into a corporate value that influences their day-to-day practices.

Originality/value

The paper adds to the literature that draws on the ST by illustrating a paradigmatic case, in which agents have brought in knowledge and values to a state-owned company, and changed its ethos and practices whilst remaining under state control.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 21 November 2024

Rafaela Alfalla-Luque, Juan A. Marin-Garcia, Jose A.D. Machuca and Alina Díaz-Curbelo

To explore the role of human resources (HR), specifically ability, motivation and opportunity practices (AMO) framework and supply chain orientation top management support…

44

Abstract

Purpose

To explore the role of human resources (HR), specifically ability, motivation and opportunity practices (AMO) framework and supply chain orientation top management support (SCO-TMS), in driving the dynamic capabilities of the Triple-A (agility, adaptability and alignment), which help to overcome the challenges faced by global supply chains (SC).

Design/methodology/approach

A survey is answered by managers from different functions in a sample of 287 manufacturing plants (three manufacturing sectors) and 14 countries (nine developed and five developing). The database is analyzed by PLS-SEM. In-sample and out-of-sample model predictive capacity is assessed by PLSPredict and CVPAT. A multigroup analysis (MGA) has been done to assess the possible influence of the countries’ economic development context in the model.

Findings

This research confirms significant positive relationships between AMO and SCO-TMS and AAA capabilities, with SCO-TMS showing a stronger relationship. This highlights the importance of HR aspects (AMO and SCO-TMS) as drivers of Triple-A SC, and particularly the importance of top management’s strategic vision to support SCO and develop collaborative relationships with suppliers and customers. The wide multi-country/multi-sector sample, reinforced by a good model’s in-sample and out-of-sample predictive capacity, makes these results more reliable and generalizable to other settings than other research in the field.

Practical implications

Managers are encouraged to develop AMO practices and SCO-TMS (focusing on SCO-TMS as the main lever) to enhance Triple-A SC capabilities. The analysis of the country’s economic development context still encourages the use of SCO-TMS as the main lever since its effect is higher than that of AMO. This knowledge is crucial to improving the allocation of limited resources toward developing appropriate capabilities.

Originality/value

Following the DCV and ROT perspectives, this research pioneers the analysis of HR practices (AMO) and SCO-TMS as antecedents of the Triple-A SC capabilities, making relevant contributions to the knowledge on the drivers of these relevant dynamic capabilities, an area with limited prior research.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

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