270 research outputs found
Patterns of boardroom discussions around the accountability process in a nonprofit organisation
No full textThis chapter sets out to identify patterns at play in boardroom discussions around the design and adoption of an accountability system in a nonprofit organisation. To this end, it contributes to the scarce literature showing the backstage of management accounting systems (Berry, 2005), investment policy determining (Kreander, Beattie & McPhail, 2009; Kreander, McPhail & Molyneaux, 2004) and financial planning strategizing (Parker, 2004) or budgeting (Irvine 2005). The paucity of publications is due to issues raised by confidentiality preventing attendance at those meetings (Irvine, 2003), Irvine & Gaffikin, 2006). However, often, the implementation of a new control technology occurs over a long period of time that might exceed the duration of a research project (Quattrone & Hopper, 2001, 2005). Recent trends consisting of having research funded by grants from private institutions or charities have tended to reduce the length of such undertakings to a few months or rarely more than a couple of years (Parker, 2013)
The Qualitative Research Tradition
No full textTo help those embarking on a qualitative accounting research study this chapter explains the methodological issues that must be considered. The chapter draws on literature on qualitative research alongside the experience of the authors and intends to be a practical guide to the qualitative methodology. To clarify concepts and avoid confusion, the terms methodology and methods are used in the chapter in the same way as defined by Tucker and Hoque (2017, p. 4); methodology refers to the theory of how research is undertaken, in particular, the theoretical and philosophical assumptions upon which a study is based and the implications of these for the method or methods adopted whereas methods relates to tools (questionnaires, interviews and direct and archival observation) and techniques (statistical and non-statistical analytic procedures) used to gather and analyse evidence. The Chapter is organized into six sections. In section two we discuss the main features of the qualitative research tradition with the aim of distinguishing it from quantitative research. Section three discusses the history of qualitative research in accounting investigation. The link between ontology and epistemology is explained in section four. This section describes how the methodology adopted by the researcher should be based on his/her fundamental view about reality and assumptions about how knowledge can be gained. Section five depicts some of the research methods available to accounting researchers to generate qualitative evidence while section six focuses on the field research process, from the time the researcher must choose and access the case, until the dissemination of the research outputs. Section seven concludes the chapter. <br/
The Qualitative Research Tradition
No full textTo help those embarking on a qualitative accounting research study this chapter explains the methodological issues that must be considered. The chapter draws on literature on qualitative research alongside the experience of the authors and intends to be a practical guide to the qualitative methodology. To clarify concepts and avoid confusion, the terms methodology and methods are used in the chapter in the same way as defined by Tucker and Hoque (2017, p. 4); methodology refers to the theory of how research is undertaken, in particular, the theoretical and philosophical assumptions upon which a study is based and the implications of these for the method or methods adopted whereas methods relates to tools (questionnaires, interviews and direct and archival observation) and techniques (statistical and non-statistical analytic procedures) used to gather and analyse evidence. The Chapter is organized into six sections. In section two we discuss the main features of the qualitative research tradition with the aim of distinguishing it from quantitative research. Section three discusses the history of qualitative research in accounting investigation. The link between ontology and epistemology is explained in section four. This section describes how the methodology adopted by the researcher should be based on his/her fundamental view about reality and assumptions about how knowledge can be gained. Section five depicts some of the research methods available to accounting researchers to generate qualitative evidence while section six focuses on the field research process, from the time the researcher must choose and access the case, until the dissemination of the research outputs. Section seven concludes the chapter. <br/
Rational choice theory
No full textDecision making is a critical function of management. Managers are required to make decisions such as who should their suppliers be, what price should they set for their products, and should they invest in new accounting software. This chapter introduces the rational choice theory (RCT) as a basis for understanding how and why such choices are made in organisations. The chapter proceeds as follows: the key features of the theory are presented in section two; section three discusses the concept of ‘bounded rationality’, which was developed in direct response to the narrow view of decision making offered by the economic versions of RCT; organisational links to RCT follow in section 4 including descriptions of both Weber’s bureaucracy and Principal-agent theory; the chapter then introduces RCT’s link to accounting and provides a future research agenda in section 5; and concluding remarks are offered in section 6
Rational choice theory
No full textDecision making is a critical function of management. Managers are required to make decisions such as who should their suppliers be, what price should they set for their products, and should they invest in new accounting software. This chapter introduces the rational choice theory (RCT) as a basis for understanding how and why such choices are made in organisations. The chapter proceeds as follows: the key features of the theory are presented in section two; section three discusses the concept of ‘bounded rationality’, which was developed in direct response to the narrow view of decision making offered by the economic versions of RCT; organisational links to RCT follow in section 4 including descriptions of both Weber’s bureaucracy and Principal-agent theory; the chapter then introduces RCT’s link to accounting and provides a future research agenda in section 5; and concluding remarks are offered in section 6
Privatization, management accounting change, and cultural values in a developing country: Case studies from Bangladesh
No full textIn this article, we report on a field study of how privatization programs affected management accounting and control systems in two privatized jute goods manufacturing firms in Bangladesh. The change to the organizations' structures and operations arising from privatization is explained using the notions of leadership styles, external legitimacy, and cultural values and social norms. Our findings revealed that government's privatization programs resulted in wide-ranging changes to financial and administrative junctions of the organizations. These changes included participative management styles, decentralized organizational structures, multidimensional
performance measurement systems, worker participation, and a new incentive policy for workers. Leadership styles appeared to have a significant impact on the design and operation of innovative management control systems. This new organizing paradigm is well suited to changing social, economic and cultural conditions in the organizations studied
Boardroom governance: interrogating strategizing, control and accountability processes
No full textNo abstract available
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