Jean-Francois Henri, Marc Journeault and Carl Brousseau
The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First…
Abstract
Purpose
The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First, it investigates the nature of change occurring in eco-controls by analyzing three attributes of change, namely, direction of change, scope of change and scale of change. Second, this study investigates the impact of changes in eco-controls by examining to what extent the three attributes of change specifically explain environmental performance.
Design/methodology/approach
Longitudinal survey approach is used to collect data from a sample of manufacturing firms at two points in time.
Findings
The results suggest three main conclusions: changes leading to more (less) importance devoted to eco-controls within the organization contribute positively (negatively) to environmental performance; concerted changes on all aspects of the mix of eco-controls contribute more to environmental performance than piecemeal changes on specific aspects of the mix; and the aspect which contributes to environmental performance is not the scale of that change but the mere presence of a credible signal which reflects the seriousness of the intentions.
Originality/value
This paper contributes to management accounting change literature by breaking down the nature of change of management control practices in attributes (direction, scope and scale) and examining their specific impact on performance.
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Maurice Gosselin and Marc Journeault
Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for…
Abstract
Purpose
Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation.
Design/methodology/approach
Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization.
Findings
This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC.
Originality/value
This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.
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Michel Coulmont, Sylvie Berthelot and Marc-Antoine Paul
The purpose of this study is to document the concrete practices put in place by United Nations Global Compact (UNGC) affiliated firms and their application of the UNGC…
Abstract
Purpose
The purpose of this study is to document the concrete practices put in place by United Nations Global Compact (UNGC) affiliated firms and their application of the UNGC Communication on Progress (COP).
Design/methodology/approach
The paper examines the practices implemented by firms on the Fortune 500 list that have affiliated with the UNGC and issued a COP separate from their annual report or a sustainable development report. According to the UNGC, the COP policy sets out a description of practical actions the company has taken or plans to take to implement the ten principles.
Findings
The findings tend to show that firms affiliated with the UNGC use a variety of practices to integrate these principles. Many adopt policies based on an international standard relating to a UNGC principle. However, the reporting process supported by the UNGC does not seem to fully promote the widespread application of these practices.
Originality/value
The documentation of these practices will serve as a reference for any business interested in adopting the UNGC principles or for government and non-government organisations, including accounting standard setters, aiming to promote and support the universal principles on human rights, labour, the environment and anti-corruption. In addition, the study reveals weaknesses in the UNGC COP policy that could limit more extensive application of these practices.
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Sylvie Héroux and Jean-François Henri
While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management…
Abstract
While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.
Androniki Triantafylli and Apostolos Ballas
This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems…
Abstract
This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from semi-structured interviews and a survey instrument addressed to shipping companies located in Greece. The paper finds evidence that MCS are defined in terms of the informational purposes these MCS fulfill. Analysis of responses to the questionnaire results that the choice of MCS is contingent upon the strategy pursued by the shipping companies. In addition, evidence suggests that shipping companies with an optimal fit between their strategy and their MCS experience superior performance and higher perceived usefulness of MCS. Moreover, it is concluded that Greek shipping companies adopt subjective performance measures irrespective of the MCS they implement and that this choice leads to enhanced perceived performance.