Mika Kivimäki, Eerikki Mäki, Kari Lindström, Arto Alanko, Sanna Seitsonen and Kirsi Järvinen
Explores the quasi‐experimental study and the impact of the implementation of TQM on well‐being and work‐related perceptions among hospital staff. The survey was carried out…
Abstract
Explores the quasi‐experimental study and the impact of the implementation of TQM on well‐being and work‐related perceptions among hospital staff. The survey was carried out before and after the implementation of TQM in a surgical clinic and at the same time in two non‐TQM surgical clinics which served as the control group. The results revealed that an economically feasible TQM implementation may not necessarily alter the wellbeing (in terms of job satisfaction, work motivation, and organizational commitment) and work‐related perceptions (including goal and process clarity, openness of communication, extent of participation and innovativeness, and degree of autonomy) of the staff. However, problems in commitment to TQM emerged among the physicians.
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Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio
This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…
Abstract
Purpose
This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.
Design/methodology/approach
The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.
Findings
The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.
Originality/value
The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.
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Mogens Frank Mikkelsen and Kirsi Aaltonen
Project complexity has been researched much. The majority of publication is searching for law-like relations or development of descriptive frameworks. More prescriptive knowledge…
Abstract
Purpose
Project complexity has been researched much. The majority of publication is searching for law-like relations or development of descriptive frameworks. More prescriptive knowledge is needed to guide the project managers in navigating the project complexity in project managers' pursuit of success. Identifying the complexities of a given project is a real-world problem for project managers (Mikkelsen et al., 2021). The purpose of the paper is to investigate the research of prescriptive knowledge on the management of project complexity.
Design/methodology/approach
Based on a longitudinally case study, this paper uses Action Design Research (Sein et al., 2011) (ADR) to research the management of project stakeholder complexity. ADR is a variation of action research (AR) with inspiration from design science (Hevner et al., 2004) where an artifact is designed to solve a real-world problem. In this case study, an information system was configured in collaboration with the project managers of the recipient organization.
Findings
The findings from the research project are presented using the affordance theory (Gibson, 1977) as a framing concept and give special attention the affordance perception (Pozzi et al., 2014). Among the project managers, who were very engaged in the co-design, the majority refrained from activating the information system and got the outside view from the stakeholders. Interviews afterward identified “fear of bad project ratings from the stakeholder” as the main course of resistance to deploy the surveying information system.
Originality/value
The paper contributes on two levels. The paper presents a novel approach to researching project complexity based on engaging the stakeholder in generating a common perception of the ongoing state of the projects. The paper also contributes insights into reasons for reluctance on the part of the participants (the project managers) of the recipient organization and hereby adds to the understanding of the organizational change aspect of AR in the research of project management. The paper concludes with the identified benefits of using ADR in research on project complexity management and gives recommendations for future research.
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Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo and Matti Skoog
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of…
Abstract
Purpose
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
Design/methodology/approach
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
Findings
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
Research limitations/implications
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
Originality/value
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
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To underline that viewing entrepreneurship in the context of shifting career roles and professional identities, gendered organizational life and in the current societal context…
Abstract
Purpose
To underline that viewing entrepreneurship in the context of shifting career roles and professional identities, gendered organizational life and in the current societal context regarding working life (ageing, gender discrimination) provides us with new lenses and enables us to perceive the entrepreneurial identity as fluid and emergent.
Design/methodology/approach
A female entrepreneur's life‐story collected through a narrative interview is applied in the study. In this paper identities, organizations and societies in change form the basis for entrepreneurship. Treating entrepreneurship as a social process constrained by time and place allows it to gain new meanings and understandings of security, reliability, risk‐moderation that it has not previously seen to possess.
Findings
The paper presents the connections of time and place for entrepreneurship; first, by demonstrating how entrepreneurship as a phenomenon reflects the time and place of investigation; second, how time and place are applied as important elements in the individual story presented in the paper, and, third, how readings of time and narrative are applied to make sense of entrepreneurship in the story.
Research limitations/implications
The paper suggests that the social context (different times, places as well as, e.g. different roles, social identities and careers) should more frequently be studied within entrepreneurship research.
Practical implications
By portraying entrepreneurship from the non‐economic and non‐heroic standpoint, and reflecting the social changes that surround it, entrepreneurship is potentially made more accessible for a larger number of people.
Originality/value
The paper refuses the research of entrepreneurs as a general overriding, economic category and the quest for the “Theory of Entrepreneurship”.
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Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…
Abstract
Purpose
Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.
Design/methodology/approach
A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.
Findings
The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.
Research limitations/implications
While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.
Practical implications
Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.
Social implications
Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.
Originality/value
The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.