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Article
Publication date: 14 March 2022

Randolph Nsor-Ambala

This study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices.

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Abstract

Purpose

This study aims to explore the main features of managerial performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices.

Design/methodology/approach

It is a qualitative study based on responses from mid-level managerial employees within the top companies in Ghana dubbed Ghana Club 100 (GC100). GC100 includes a balanced mix of companies across varied industry classifications and local and multinational companies (MNCs). This enriches the data and deviates from similar studies that have usually relied on data from multinational companies.

Findings

There is evidence that while MPR practices in Ghana do not significantly deviate from western approaches, the underlying reasons for such managerial practices and actions may defer on national socio-cultural lines. This study discusses how various cultural attributions explain the features and motivations for MPR practices in Ghana, including a difference in expectations about the purpose of an MPR.

Practical implications

MNCs must be guided by the findings of this study in their drive to inculcate standardised practices across organisations. It is also essential for MNCs to appreciate the more than usual reliance on verbal cues and symbols in interpreting the appropriate course of action. Regulators must consider systematic activities that reduce the tension and suspicion between them and business actors to improve information transparency. Whistleblowing schemes, while helpful, may not be effective because organisational agents within MPR practice consider themselves part of an “in-group” and manage their dissonance through categorisation, rationalisation and superficial attention to standards. Because of the excessive use of unwritten cues, auditors must consider visits to the client’s operational premises and other independent observation efforts vital to their evidence gathering process.

Originality/value

To the best of the author’s knowledge, this paper is among the first to evaluate MPR practices based on direct responses from “persons close to the MPR action” rather than the current overreliance on secondary data sources such as content analysis.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 October 2005

Shahzad Uddin and Mathew Tsamenyi

Aims to examine the changes to budgetary control and performance monitoring in the context of a series of World Bank sponsored public sector reforms.

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Abstract

Purpose

Aims to examine the changes to budgetary control and performance monitoring in the context of a series of World Bank sponsored public sector reforms.

Design/methodology/approach

The paper uses a longitudinal study of a state enterprise (the Ghana Food Distribution Corporation (GFDC)) in which the World Bank‐sponsored reforms were imposed. This paper especially draws on the dialectic of control from structuration theory.

Findings

The paper shows that budgetary practices at the GFDC did not change substantially, with the exception of the reporting practices. Budgeting remained politicised, delayed, directionless and ineffective. Reporting to the monitoring agency did not make any positive changes to accountability and performance and was thereby unable to serve public interests.

Research limitations/implications

With hindsight, the authors wished they had undertaken more in‐depth investigations of workers' and farmers' roles in whole performance contracting scenarios and public sector reforms at the GFDC. The failure so to do was mainly because of a shortage of time and the difficulty of obtaining relevant data.

Practical implications

This paper has raised a number of important but neglected issues concerning the public sector reforms in less developed countries (LDCs) for aid agencies and policy makers.

Originality/value

This paper demonstrates the usefulness of Giddens' idea of the dialectic of control in the contextual study of management controls, including budgeting and performance in the public sector in LDCs. Also, the paper makes an important contribution highlighting the public interest role of management controls especially in the context of public sector reforms.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 1992

C.S. Jones and S. Sefiane

Seeks to improve understanding of the use of accounting in thecontrol of manufacturing enterprises in Algeria. Examines by interviewin four state‐owned enterprises the use of…

775

Abstract

Seeks to improve understanding of the use of accounting in the control of manufacturing enterprises in Algeria. Examines by interview in four state‐owned enterprises the use of accounting data in pricing, output and product mix decisions in enterprises producing basic and less basic luxury goods. Reveals only limited use of such data although differences were identified according to the nature of the product. Concludes that the relative dominance of the language of production over that of accounting was related to objectives set for enterprises rather than to any dearth of accounting expertise. These objectives were expressed primarily in terms of physical output levels, based upon fulfilling societal needs, rather than upon accounting profit targets – as found in capitalist economies. Emphasis upon achieving physical output targets and coping with turbulent supply and production conditions also enabled managers/engineers to build expert power bases to the relative exclusion of accountants.

Details

Accounting, Auditing & Accountability Journal, vol. 5 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 June 2022

Nizar Mohammad Alsharari

This paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to…

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Abstract

Purpose

This paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to public sector reforms.

Design/methodology/approach

The paper uses an explanatory case study of a state-imposed RBB system, drawing evidence from in-depth interviews, document analysis, and direct observation. The paper draws on Alsharari's (2013) contextual framework which synthesizes three approaches to analyzing institutional change: Dillard et al.'s (2004) New Institutional Sociology (NIS) framework for analyzing externalities; Burns and Scapens' (2000) framework inspired by old institutional economics (OIE) for internal processes of change and Hardy (1996) power and politics mobilization model. In addition, Pettigrew's (1987) contextual framework is used for its holistic incorporation of different perspectives and to integrate theoretical perspectives.

Findings

The findings show that Jordan's National Reform Agenda represented a turning towards the New Public Management (NPM) model, following entrenched poor state budget performance. The findings also show that NPM ideas, such as results orientation and performance-based accountability, are invoked in response to common economic and social pressures, such as budget insufficiency and public antipathy to government service provision, as well as the pressures of globalization. Institutional analysis confirms the “path-dependent” and evolutionary nature of accounting change implemented in Jordan's customs agency. The study also concludes, from observation of the organization's work routines and practices, that the implementation of accounting change was not merely a symbolic innovation.

Research limitations/implications

This study has significant implications for politicians, economists, academics and government leaders as it provides fieldwork evidence about the role of RBB in the economy and public policy. Changes at the political and economic level, particularly with respect to the introduction of the fiscal reforms and customs modernization projects, have resulted in changes to structures and systems at the organizational level, particularly the implementation of RBB. This study is subject to normal limitations. The role of legitimate power in the organizational change process can be subject to further examination, especially in the public sectors of developing countries. A longitudinal study could also affirm the institutional analysis of the present case study.

Originality/value

The study contributes to accounting literature by providing further understanding and a thick explanation of the dynamics of accounting change in the Jordanian public sector. It utilizes a contextual framework for studying accounting change that attempts to overcome the limitations of single-dimension theories, such as NIS and OIE, by integrating levels of analysis. The case study provides insight into how internal dynamics interact with external pressures and recognizes the organizational field as a link between political, economic and organizational levels. It more directly addresses the dynamics of emergence, diffusion and implementation of new accounting criteria and practices.

Details

Asian Review of Accounting, vol. 30 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 2 October 2017

Hamid Nayebpur and Mohsen Nazem Bokaei

The purpose of this paper is to present a new technique to portfolio selection using a genetic algorithm (GA) and fuzzy synthetic evaluation (FSE). Portfolio selection is a…

458

Abstract

Purpose

The purpose of this paper is to present a new technique to portfolio selection using a genetic algorithm (GA) and fuzzy synthetic evaluation (FSE). Portfolio selection is a multi-objective/criteria decision-making problem in financial management.

Design/methodology/approach

The proposed approach solves the problem in two stages. In the first stage, by using a GA and FSE, the weight of criteria will be calculated. Euclidean distance between the computed overall performance evaluation and the surveyed overall performance evaluation is used to determine the weight of criteria. In the second stage, by using a GA and FSE, portfolios will be prioritized. A multi-objective GA is used to determine return and risk in the efficient frontier. A decision making approach is based on FSE to select the best portfolio from among the solutions obtained by a multi objective GA.

Findings

The main advantage of the proposed approach is to help an investor to find a portfolio which has best performance, and portfolio selection does not rely on expert knowledge.

Originality/value

The value of the paper is in it using a new approach to determine the weight of criteria and portfolio selection. It surveys firms’ performance in the stock market, based on which the weight of criteria will be determined and portfolios will be prioritized.

Details

Engineering Computations, vol. 34 no. 7
Type: Research Article
ISSN: 0264-4401

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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…

389

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: 27 March 2009

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

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Abstract

Purpose

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

Design/methodology/approach

This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research.

Findings

Research is growing, especially on accounting in state‐owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non‐governmental organisations, and transnational institutions.

Originality/value

This is the first review of this area and thus should help intending and existing scholars.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 July 2019

Elaine Lim and Yew Mun Hung

By solving a long-wave evolution model numerically for power-law fluids, the authors aim to investigate the hydrodynamic and thermal characteristics of thermocapillary flow in an…

134

Abstract

Purpose

By solving a long-wave evolution model numerically for power-law fluids, the authors aim to investigate the hydrodynamic and thermal characteristics of thermocapillary flow in an evaporating thin liquid film of pseudoplastic fluid.

Design/methodology/approach

The flow reversal attributed to the thermocapillary action is manifestly discernible through the streamline plots.

Findings

The thermocapillary strength is closely related to the viscosity of the fluid, besides its surface tension. The thermocapillary flow prevails in both Newtonian and pseudoplastic fluids at a large Marangoni number and the thermocapillary effect is more significant in the former. The overestimate in the Newtonian fluid is larger than that in the pseudoplastic fluid, owing to the shear-thinning characteristics of the latter.

Originality/value

This study provides insights into the essential attributes of the underlying flow characteristics in affecting the thermal behavior of thermocapillary convection in an evaporating thin liquid film of the shear-thinning fluids.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 29 no. 12
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 1 February 2016

Alena Pietrikova, Peter Lukacs, Dagmar Jakubeczyova, Beata Ballokova, Jerzy Potencki, Grzegorz Tomaszewski, Jan Pekarek, Katerina Prikrylova and Martin Fides

This paper aims to find an optimal surface treatment of commonly used polymeric substrates for achieve the high adhesion of printed structures. For this reason, the investigation…

1773

Abstract

Purpose

This paper aims to find an optimal surface treatment of commonly used polymeric substrates for achieve the high adhesion of printed structures. For this reason, the investigation of substrates surfaces from different perspectives is presented in this paper.

Design/methodology/approach

The contact angle measurements as well as the roughness measurements were realised for the analysis of surface properties of investigated substrates. The impact of applied chemical agents for surface treatment onto the wettability is analysed for polyimide, polyethylene terephthalate and polyethylene naphthalene substrates.

Findings

The results prove the correlation among wettability, surface energy and work of adhesion with respect to the theoretical background. The surface treatment of polymeric substrates by chemical agents, such as acetone, toluene, ethanol, isopropyl and fluor silane polymer, has a significant impact onto the wettability of substrates which affects the final deposition process of nanoinks.

Originality/value

The main benefit of the surfaces’ investigation presented in this paper lays in surface modification by readily available chemical agents for optimising the deposition process nanoinks used in inkjet printing technology.

Details

Circuit World, vol. 42 no. 1
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 October 2004

R. Bennacer, K. Sefiane, M. El‐Ganaoui and C. Buffone

A computational model is developed to describe convection in volatile liquids evaporating in capillary tubes. Experimental work has demonstrated the existence of such convective…

576

Abstract

A computational model is developed to describe convection in volatile liquids evaporating in capillary tubes. Experimental work has demonstrated the existence of such convective structures. The correlation between this convection and the phase change process has been experimentally established. Temperature distribution on the liquid‐vapour interface is considered in order to characterise the minimum of radial temperature gradient required to initiate and orientate Marangoni convection. Direct numerical simulation using finite volume approximation is used to investigate the heat and mass transfer in the liquid phase. The case of a capillary tube filled with a volatile liquid is investigated for various Marangoni numbers, to characterise heat and mass transfers under conditions close to realistic operating parameters. The simulation shows that a minimum irregularity in evaporative flux along the liquid‐vapour interface is necessary to trigger thermocapillary convection. The enhancement of heat and mass transfer by Marangoni convection is also investigated.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 14 no. 7
Type: Research Article
ISSN: 0961-5539

Keywords

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