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Article
Publication date: 10 August 2015

Sirinuch Nimtrakoon and Michael Tayles

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these…

1155

Abstract

Purpose

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies.

Design/methodology/approach

Contingency theory, proposing a fit between MAPs and a comprehensive set of strategic typologies is used. Factor analysis, cluster analysis, and Kruskal-Wallis one-way ANOVA is applied to analyze the data and test the hypotheses.

Findings

It was observed that firms pursuing differentiation/prospector/entrepreneurial/build strategies significantly report higher benefit from contemporary MAPs. Firms with a cost leadership strategy were, as expected, found to obtain higher benefit from traditional MAPs. Contrary to expectations, entrepreneurial firms reported higher benefit from traditional MAPs than conservative firms.

Research limitations/implications

Like all survey work this relies on questionnaire responses of individual organization members. A selection approach was adopted so no direct relationship with organization performance was investigated.

Practical implications

Although use of the full range of MAPs is reported there is still reliance on traditional MAPs. Hence further exposure of businesses and practitioners to contemporary techniques is recommended in training, professional development, and interactions with international partners.

Originality/value

The paper provides insight into MAPs in Thailand, an emerging economy and one with limited published academic research in management accounting. It incorporates four strategic typologies which previously have been mainly used individually in MA research.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 9 September 2013

Ching Choo Huang, Robert Luther, Michael Tayles and Roszaini Haniffa

The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such…

1322

Abstract

Purpose

The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries.

Design/methodology/approach

Financial analysts and fund managers were interviewed to obtain opinions on the importance attributed to human capital information and whether their desired information is disclosed in the annual reports. Content analysis was then used to assess the extent and nature of human capital information actually provided in the annual reports of 100 listed companies in Malaysia.

Findings

Interviewees seek information on company management and key corporate decision makers who could provide a firm with competitive advantage. However, the human capital information provided is limited, and tends to focus on directors, many of whom may be figureheads with little impact on the way companies are run and in creating value for the firm. Accordingly, analysts rely on alternative sources to get their desired information – a costly process for private shareholders.

Originality/value

The paper contributes to the literature on the demand for, and disclosure of, human capital information in the context of developing countries. It identifies the inadequacy of current human capital disclosure practices in company annual reports. The authors theorise that in developing countries, resource dependence, legitimacy-seeking and “culture” cause companies to pay relatively more attention to figureheads than value creators.

Details

Journal of Applied Accounting Research, vol. 14 no. 2
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 6 July 2010

Ching Choo Huang, Michael Tayles and Robert Luther

The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size…

2211

Abstract

Purpose

The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal intellectual capital (IC) information.

Design/methodology/approach

A questionnaire was developed and posted to the managers of Malaysian companies. A multiple regression statistical technique was employed to analyse the data.

Findings

It is found that business strategy and technological advancement of customer service relate positively to the availability of internal IC information in Malaysian companies.

Research limitations/implications

The relatively small response of usable replies to the questionnaire survey is a limitation of this paper. The finding implies that companies with more internal IC information are more likely to be those of product differentiators and those who have undergone technological advancement of customer service. Malaysian companies tend to have a strong customer orientation and place great emphasis on managing customer capital (CC). Future research can investigate the types of IC information used by Malaysian managers to manage their CC.

Originality/value

This paper contributes to the literature as it examines the relationship between context and IC within a contingency theory framework. Unlike other research which relates to external IC disclosures with firm‐specific variables, this research links contingency factors to internal IC information from related fields (management accounting and external IC reporting).

Details

Journal of Financial Reporting and Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 17 May 2013

Yulia Kasperskaya and Michael Tayles

Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved…

1463

Abstract

Purpose

Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable statistical associations. This paper seeks to provide a discussion on the “problematic” of causality in a performance measurement setting.

Design/methodology/approach

This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling.

Findings

The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause‐and‐effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action.

Research limitations/implications

Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction.

Practical implications

Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged.

Originality/value

This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

Details

Managerial Auditing Journal, vol. 28 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 31 July 2007

Ching Choo Huang, Robert Luther and Michael Tayles

Though intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definition. IC is a multi‐disciplinary…

2161

Abstract

Purpose

Though intellectual capital (IC) has received much attention for more than a decade, there is a lack of consensus on its components and definition. IC is a multi‐disciplinary concept and the understanding of it varies across different business‐related disciplines. This paper seeks to propose a grouping of IC items based on empirical evidence in the form of managers' responses to questions about the availability of information about IC inside their companies.

Design/methodology/approach

A postal questionnaire was implemented across 520 companies listed on the main board of Bursa Malaysia. The empirical grouping of IC derived by factor analysis is compared with a priori groupings constructed from the IC literature.

Findings

It is found that the conventional three a priori categories – namely human capital, customer capital and structural capital – expand into eight facets. Nevertheless, there is remarkable consistency between literature‐based expectations and empirical groupings.

Research limitations/implications

The paper takes a broad scope perspective and in this rapidly evolving field, is based on information in place in 2005. In addition, the usual limitations of postal questionnaire surveys apply. Extension of this research approach to other cultures may reveal a different set of groupings and such research is encouraged.

Practical implications

Managers and designers of information systems may use the findings as a benchmark against which to evaluate their own systems or proposals. More significantly, the eight‐factor model facilitates conceptualisation, measurement and management of IC and the preparation of IC reports.

Originality/value

This evidence‐based confirmation of the broad three‐category model, together with the empirical identification of more detailed facets, makes a contribution to the as yet largely normative literature on the classification of the components of intellectual capital.

Details

Journal of Intellectual Capital, vol. 8 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Available. Content available
Article
Publication date: 31 July 2007

Rory L. Chase

289

Abstract

Details

Journal of Intellectual Capital, vol. 8 no. 3
Type: Research Article
ISSN: 1469-1930

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Publication date: 10 December 2013

Giovanni Battista Derchi, Michael Burkert and Daniel Oyon

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers…

Abstract

Purpose

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.

Approach

We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.

Findings

Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.

Value

The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.

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Article
Publication date: 25 September 2007

Chandana Alawattage, Trevor Hopper and Danture Wickramasinghe

This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in…

3429

Abstract

Purpose

This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs).

Design/methodology/approach

The conclusions are drawn from desk research generally and the articles contained in this collection.

Findings

This paper finds that accounting research in LDCs needs to address issues of poverty reduction, corruption, community involvement, history, culture, and politics, and examine a wider spectrum of organisations ranging from households to non‐governmental organisations.

Practical implications

Effective management accounting in LDCs may require broader, simpler, open and transparent, sometimes informal systems developed locally.

Originality/value

This paper presents a collection of mainly empirical papers on an important but neglected topic, namely how management accounting might aid economic development in poor countries.

Details

Journal of Accounting & Organizational Change, vol. 3 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 7 February 2020

Jaime A. Morales Burgos, Markus Kittler and Michael Walsh

The purpose of this paper is to provide insight into the capital budgeting decision-making of Canadian and Mexican entrepreneurs in small businesses in the food sector. The…

2475

Abstract

Purpose

The purpose of this paper is to provide insight into the capital budgeting decision-making of Canadian and Mexican entrepreneurs in small businesses in the food sector. The objective is to understand the capital budgeting decisions through the lens of bounded rationality and how these decisions are affected by different (national) contexts.

Design/methodology/approach

This is a comparative study in which the use of constructivist grounded theory allowed deep conversations about capital budgeting decisions. Data was collected from forty semi-structured interviews with entrepreneurs/managers in two regions, Mexico and Canada.

Findings

Insights from this study suggest that entrepreneurs’ capital budgeting decisions are not only taken under conditions of bounded rationality but also suggest a prominent role of context in how bounded rationality is applied differently towards investment decisions.

Research limitations/implications

While the findings cannot simply be generalized, exploring how capital budgeting decisions are made differently across two regional contexts adds to the understanding of the nexus of context, bounded rationality and capital budgeting decision-making.

Practical implications

Using a bounded rationality lens, this study contrasts and explains similarities and differences in the entrepreneur’s capital budgeting decision-making within small businesses. The insights add to the body of knowledge and help entrepreneurs to reflect on their approach to decision-making.

Originality/value

The paper uses a less commonly applied approach to understand two under-researched regional contexts. We use constructivist grounded theory to explore entrepreneurs’ capital budgeting decision-making in small businesses in two regions, Canada and Mexico. The comparative approach and the findings add to the understanding of decision-making, highlight the prominent role of context and also challenge some insights from previous research.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Article
Publication date: 6 February 2009

2187

Abstract

Details

International Journal of Operations & Production Management, vol. 29 no. 2
Type: Research Article
ISSN: 0144-3577

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