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Article
Publication date: 17 August 2020

Terje Berg and Dag Øivind Madsen

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of…

2001

Abstract

Purpose

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

Design/methodology/approach

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

Findings

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

Research limitations/implications

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

Practical implications

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Originality/value

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 19 June 2020

Terje Berg and Dag Øivind Madsen

This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors…

6184

Abstract

Purpose

This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package.

Design/methodology/approach

This paper employs a retrospective single-case methodology where a company is followed over a ten-year period (2005–2015). Theoretically, the paper builds on Malmi and Brown's (2008) MCP framework while also utilizing Simons' (1994) levers of control framework as well as Abrahamson's (1991) management fashion theory.

Findings

The company's MCP evolved in several ways. First, there was a change from using an interactive to a diagnostic budget. Second, the Balanced Scorecard approach was replaced by a narrow, strong focus on shareholder value. Finally, the quality system was reduced from a system for continuous learning and improvement to a system for compliance purposes only.

Research limitations/implications

This paper offers naturalistic generalization to enable a holistic understanding of the changes to a management control package over time. The findings suggest that history matters in the design and configuration of MCPs. The MCP has evolved from being balanced and interactive, resembling Beyond Budgeting, to a diagnostic approach resembling traditional budgetary control. In 2005, the different controls were complementary and used for different purposes, while in 2015 the controls solely support the creation of shareholder value. The findings also indicate that management accounting innovations such as The Balanced Scorecard and Beyond Budgeting in this specific context may be considered fashions or even fads.

Practical implications

The findings of the paper could be useful for CFOs and other managers who are involved in the design and configuration of MCPs. The findings show that internal and external events shape how much leeway managers have in the design and configuration of MCPs.

Originality/value

The paper answers a call for more empirical studies on MCPs. By adopting a retrospective approach, the paper can provide insight into the temporal evolution of a control package.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 6 June 2016

Hakim Lyngstadaas and Terje Berg

The purpose of this paper is to provide empirical evidence of whether working capital management (WCM) has an effect on the profitability of small- and medium-sized Norwegian…

4644

Abstract

Purpose

The purpose of this paper is to provide empirical evidence of whether working capital management (WCM) has an effect on the profitability of small- and medium-sized Norwegian firms.

Design/methodology/approach

The data comprise 21,075 Norwegian small- and medium-sized enterprises and 84,300 observations made between 2010 and 2013. Panel data regressions were applied with fixed effects and a two-stage least squares analysis was employed to control for endogeneity.

Findings

The results indicate that reducing cash conversion cycle will increase profitability. Even though endogeneity may exist, this does not affect the results from the previous analysis. Similar results are also obtained when industry-specific effects are controlled for, supporting the robustness of the results. The relevance of quadratic dependencies of the profitability on independent variables was also identified and suggests a decreasing trend of return on assets with increasing values of the WCM’s characteristic variables.

Research limitations/implications

Drawing on similar studies, this study confirms that WCM is relevant for firms’ profitability.

Practical implications

The practice of aggressive working capital policy in Norwegian firms is confirmed by the results of this study.

Originality/value

This study contributes to the current research on the relationship between WCM and profitability by using a large dataset to add further robustness to results, and thus verifying whether or not the results in previous studies may be confirmed or not. Moreover, this is the first published study about this relationship among Norwegian firms in different industries, thus filling a gap in similar research conducted in other European countries.

Details

International Journal of Managerial Finance, vol. 12 no. 3
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 6 June 2017

Youcef J.-T. Zidane and Nils O.E. Olsson

This paper studies how the concepts of efficiency, effectiveness and efficacy are used in project management literature. The concepts relate to the degree of success or failure of…

5824

Abstract

Purpose

This paper studies how the concepts of efficiency, effectiveness and efficacy are used in project management literature. The concepts relate to the degree of success or failure of projects and the degree to which the results are achieved. The purpose of this paper is to review the use of the concepts of efficiency, efficacy and effectiveness in project management literature and among practitioners.

Design/methodology/approach

The study is based on an extensive literature review, initially from the International Journal of Managing Projects in Business. The first phase involved searching the words “efficiency”, “effectiveness” and “efficacy” in all articles of the journal, and then quantifying the results. This was followed by a qualitative search of the same articles with the aim of understanding how the terms “project efficiency”, “project efficacy” and “project effectiveness” are used. A further intensive literature review was then conducted in other literatures in the field of project management, including, but not limited to, International Journal of Project Management and Project Management Journal. Finally, the authors complemented the review by including theories from deep searches of Google Scholar and Google Books using the parameters “project efficiency”, “project effectiveness” and “project efficacy” and checked how the three concepts are used in other fields.

Findings

This research reveals there is wide diversity in interpretations of the three concepts among research scholars and practitioners, which makes it challenging to apply these three concepts appropriately and clearly. As a consequence, the authors propose a model for describing these concepts.

Research limitations/implications

This research is based on an academic and non-academic literature review. It identifies a number of inconsistencies in existing literature regarding the three concepts.

Practical implications

This review enriches understanding of project management. Clarifying the understanding of project efficiency, project effectiveness and project efficacy will help and support organisational improvement. A clear and aligned view of these concepts can also be a basis for measurements based on possible developed indicators.

Originality/value

This paper highlights the gap in the literature concerning the practical use and interpretation of the concepts “project efficiency”, “project effectiveness” and “project efficacy”.

Details

International Journal of Managing Projects in Business, vol. 10 no. 3
Type: Research Article
ISSN: 1753-8378

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Available. Content available
Article
Publication date: 30 March 2012

Sara Cervai and Tauno Kekäle

180

Abstract

Details

Journal of Workplace Learning, vol. 24 no. 3
Type: Research Article
ISSN: 1366-5626

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Article
Publication date: 3 March 2022

Muhammad Ayat, Malikah, Azmat Ullah and Changwook Kang

This study examines scholarly communications in the International Journal of Managing Projects in Business (IJMPB) and identifies the journal's leading trends from 2008 to 2019.

571

Abstract

Purpose

This study examines scholarly communications in the International Journal of Managing Projects in Business (IJMPB) and identifies the journal's leading trends from 2008 to 2019.

Design/methodology/approach

This study analyzed a sample of 522 articles published in the IJMPB since its inception in 2008 until 2019. A set of bibliometric measures was used in the study to identify publication trends, citation structures, leading authors, institutions and countries. Additionally, analysis of research methodologies, industrial sectors and research themes of the articles was carried out through a rigorous content analysis. To examine the changes in journal expansion over time, the duration of publications (from 2008 to 2019) was divided into three subperiods.

Findings

The study findings show that 793 authors from 370 institutions and 58 countries contributed to the journal during this period. In terms of contributions, Australia and the Scandinavian countries are at the top, while Asian and African countries occupy a lower position. Moreover, among authors, Derek H.T. Walker was found to be the most prolific, with the highest weighting score and number of articles. Similarly, RMIT University of Australia emerged as the most productive institution. The articles were predominantly case studies followed by mixed methods (i.e. both surveys and interviews are used for data collection). Most of the articles in the sample were related to project management in general. However, several articles reported on construction, information technology (IT) and manufacturing projects.

Practical implications

This study is useful for the researcher community to understand the journal's scientific productivity. Further, it will also help identify dominant topics in the field of project management.

Originality/value

This is the first comprehensive review article presenting a general overview of the journal's leading trends and researchers since its inception in 2008.

Details

International Journal of Managing Projects in Business, vol. 15 no. 3
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 10 May 2022

James Connor, Vanessa McDermott and Wilma Gillies

The fundamental challenge for project management is dealing with people and their feelings. While there has been sporadic attention to the importance of emotions in project work…

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Abstract

Purpose

The fundamental challenge for project management is dealing with people and their feelings. While there has been sporadic attention to the importance of emotions in project work, project management practices tend to neglect the role of emotions and emotional reflexivity. The authors use a symbolic interaction framework to present an in-depth exploration of emotions and emotional reflexivity in projects.

Design/methodology/approach

Empirical data was gathered in 19 semi-structured interviews with diverse project managers to assess their experience of emotion (15 male, 4 female, early 20s to late 50s, 3–38 years of expertise). Transcribed interviews were thematically analysed using a sociology of emotions informed, grounded theory, interactional framework.

Findings

The data revealed that emotional states are framed by factors specific to project management, including organisational change, project constraints and dealing with stakeholders. Explicitly managing emotions improved team engagement and project performance by acting as a catalyst for engaging in reflective practice and intuitive decision making.

Practical implications

Given the widely held misconceptions of emotion as maladaptive, project management education must focus on empathy in communication and leadership if practitioners are to master valuable soft skills. Techniques for emotional reflection and learning feeling lessons must be incorporated into practice.

Originality/value

The authors contribute to the emerging understanding that emotions matter in project management. The authors demonstrate the centrality of emotions in projects and the substantial impact they have on the wellbeing of practitioners and staff. Emotional reflexivity in practice, which is widely acknowledged yet tends to be ignored, is an essential part of the project manager's toolkit.

Details

International Journal of Managing Projects in Business, vol. 15 no. 5
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 6 August 2021

Wilmar Cidral, Carlos Henrique Berg and Maria Lúcia Paulino

The major contribution of this paper is to propose a theoretical framework to coachee success and to identify the most relevant resources for coachee success.

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Abstract

Purpose

The major contribution of this paper is to propose a theoretical framework to coachee success and to identify the most relevant resources for coachee success.

Design/methodology/approach

This article attempts to determine the constructs of coaching success through a systematic literature review. The review identified 1,048,880 papers. From these, the authors selected 39 articles for the research. From these articles, the main elements of coaching success were identified.

Findings

The main elements of coaching success are coach quality, coachee engagement, coaching process, coaching reflection, behaviors resulting from coaching and coachee success. Coach quality, coaching process and coachee are often considered as key variables to success. Coachee's behavior is linked to performance but approaches to effectful coaching vary.

Practical implications

Coachee success is connected with the coach's emotional skills and the formality process. Success requires communication, interpersonal relationship, planning, goal setting and progress monitoring. An interplay between the coach and the coachee's emotional skills and the formality process enables success. In business, where employees usually work in their chosen profession, coaching is a tool for education and improvement that brings positive results to the organization.

Social implications

On a personal level, it can lead to greater self-knowledge and to improvement in the quality of life. Coaching as a facilitator of the coachee's success must be more than a process in itself. It is a way of allowing the coachee to make a critical contribution in a broader context to an organizational culture that values human capital.

Originality/value

It contributes to the understanding of the mechanisms that lead to success in coaching. This systematic review adds to the few articles found on coachee success from over a million papers analyzed. It offers a proposed theoretical framework to coachee success, through a holistic approach.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 3
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 25 May 2020

Jan Terje Karlsen and Morten Emil Berg

This paper aims to study the influence of project managers’ signature strengths on project team resilience.

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Abstract

Purpose

This paper aims to study the influence of project managers’ signature strengths on project team resilience.

Design/methodology/approach

The authors performed a qualitative multiple case study design to explore the research question. Open-ended interviews, site visits, observations and documents were the data sources. The authors used character strengths and virtues within positive psychology as a theoretical framework in the data analysis.

Findings

The main finding of this study is that the project manager’s use of signature strengths influences the resilience of the project team. The cross-case analysis revealed four signature strengths – leadership, open-mindedness, persistence and hope – that influenced team resilience in all three studied cases.

Research limitations/implications

Future research should investigate other organizations, types of projects and countries so that the findings may be generalized.

Practical implications

This paper provides managers and teams with useful insights on signature strengths and team resilience. The findings stress the importance of managers being aware of their signature strengths and knowing how to use them. As the working situation today is often more complex, uncertain and difficult than ever, it is important to have resilient managers and teams.

Originality/value

This study contributes to increased knowledge on signature strengths and team resilience.

Details

Team Performance Management: An International Journal, vol. 26 no. 3/4
Type: Research Article
ISSN: 1352-7592

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Article
Publication date: 19 September 2016

Morten Emil Berg and Jan Terje Karlsen

The purpose of this paper is to describe and discuss how project managers practice a coaching leadership style (CLS).

9652

Abstract

Purpose

The purpose of this paper is to describe and discuss how project managers practice a coaching leadership style (CLS).

Design/methodology/approach

This paper is based on a case study of an organization practicing coaching in projects.

Findings

The research findings show that to succeed with a CLS, project managers must have a large toolbox, which includes signature strengths, self-management and a give culture. Further, the paper describes how a model consisting of two learning processes can help to implement a CLS in practice.

Research limitations/implications

This study is exploratory, contributing to the development of a substantive theory. Theory testing as well as more in-depth investigation of mental models of a CLS would be valuable.

Practical implications

Coaching leadership theories offer insights that can be leveraged to make project management more effective through improved research foundations.

Originality/value

This paper focuses on how a CLS is carried out in projects and how it can be improved and should thus be of interest to managers searching for tools and models for effective leadership.

Details

Management Research Review, vol. 39 no. 9
Type: Research Article
ISSN: 2040-8269

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