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Cooper, David J., and Wayne Morgan. "Case Study Research in Accounting." Accounting Horizons 22, no. 2 (June 1, 2008): 159–78. http://dx.doi.org/10.2308/acch.2008.22.2.159.
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SYNOPSIS: We describe case study research and explain its value for developing theory and informing practice. While recognizing the complementary nature of many research methods, we stress the benefits of case studies for understanding situations of uncertainty, instability, uniqueness, and value conflict. We introduce the concept of phronesis—the analysis of what actions are practical and rational in a specific context—and indicate the value of case studies for developing, and reflecting on, professional knowledge. Examples of case study research in managerial accounting, auditing, and financial accounting illustrate the strengths of case studies for theory development and their potential for generating new knowledge. We conclude by disputing common misconceptions about case study research and suggesting how barriers to case study research may be overcome, which we believe is an important step in making accounting research more relevant.
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Chalastra, Michał, and Roman Kotapski. "The management income statement as an untapped reporting opportunity in small and medium-sized enterprises." Zeszyty Teoretyczne Rachunkowości 48, no. 1 (March 25, 2024): 11–28. http://dx.doi.org/10.5604/01.3001.0054.4083.
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Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies from different sectors and the reasons for not using such solutions in Polish companies.Research limitations/implications: The consequences of the typical ʽaccountancyʼ approach in financial reporting in SMEs is the lack of and the limited usefulness of accounting as such in managing a company.Practical implications: A properly constructed in-house plan of accounts makes it possible to pre-pare a managerial account report for decision-making.Originality/value: The article constitutes a summary and a reflection on the construction and use of managerial accounting tools in company management and SME accounting.
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Lohr, Matthias. "Specificities of Managerial Accounting at SMEs: Case Studies from the German Industrial Sector." Journal of Small Business & Entrepreneurship 25, no. 1 (January 2012): 35–55. http://dx.doi.org/10.1080/08276331.2012.10593558.
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Savchenko, Vera, Iryna Smirnova, and Nadiya Smirnova. "Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 197–210. http://dx.doi.org/10.32515/2663-1636.2021.6(39).197-210.
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Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.
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Soule, Edward. "Trust And Managerial Responsibility." Business Ethics Quarterly 8, no. 2 (April 1998): 249–72. http://dx.doi.org/10.2307/3857328.
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Abstract:This paper explores the moral responsibility a manager has toward a worker. The primary focus is upon those relationships where workers have been led to trust their managers. I argue that in such circumstances, models of the employment relationship based on rational self-interest fail to adequately describe the behavior of the actors. Rather, I show through case studies how trust operates in these environments to supercede pure, self-interested behavior. I then explore the moral implications of this finding relative to those managers who lead their workers to trust them. I make the claim that these managers cannot adequately discharge their moral obligations unless they take on positive moral obligations. I cast this responsibility as one of positive care for some portion of worker welfare and briefly discuss what this might mean in practice.
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Daniels, Roger B., and Linda M. Plunkett. "THE NATURE AND INFLUENCE OF MANAGERIAL ACCOUNTING DURING THE NEW SOUTH MOVEMENT: THE CASE OF A CHARLESTON PRINTER*." Accounting Historians Journal 21, no. 1 (June 1, 1994): 145–61. http://dx.doi.org/10.2308/0148-4184.21.1.145.
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This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
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Chen, Hsien-Chun, Amber Yun-Ping Lee, I.-Heng Chen, and Hsin-Li Wu. "The meaningfulness of managerial work: case of Taiwanese employees." Chinese Management Studies 10, no. 1 (April 4, 2016): 138–54. http://dx.doi.org/10.1108/cms-05-2015-0098.
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Purpose The importance and benefit of work meaningfulness has been recognized from many previous studies. The purpose of this study aimed at how employees in Taiwan sense their work as meaningful by introducing prosocial motivation along with two organizational-related factors – task significance and external prestige. Design/methodology/approach In total, 451 questionnaires were used to analyze the relationships among task significance, external prestige, prosocial motivation and work meaningfulness. Findings The results confirm the research hypotheses. This study advanced our understanding of how work meaningfulness arises through an integration of an individual’s psychological state with work contexts. The implications for managerial practices and future research are discussed. Originality/value This research represented an initial empirical test for measuring these constructs in Taiwanese society. While all the measurements have good reliabilities, it is only a good start. The examination of these constructs using these measurements needs additional research, preferably, in different cultural and industrial contexts.
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Opute, Abdullah Promise, and Nnamdi O. Madichie. "Accounting-marketing integration dimensions and antecedents: insights from a frontier market." Journal of Business & Industrial Marketing 32, no. 8 (October 2, 2017): 1144–58. http://dx.doi.org/10.1108/jbim-10-2016-0246.
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Purpose This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance. Design/methodology/approach The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective. Findings This study identifies information sharing and involvement as core elements of accounting–marketing integration; cultural diversity and management mechanisms (policy, structural and procedural justice) as antecedents of accounting–marketing integration; and country of origin as a mediating factor on the extent of association of some variables on their integration. Finally, this study establishes that there is a positive association between accounting–marketing integration and organisational performance. Research limitations/implications This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps. Practical implications This study draws attention to the fact that accounting and marketing are culturally diverse, and strategic managerial mechanisms must be used to maintain a relevant and effective level of information sharing and involvement towards enhancing organisational performance. Originality/value Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment & Society 12, no. 3 (September 1, 1998): 457–77. http://dx.doi.org/10.1177/0950017098012003003.
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McGovern, Patrick, Veronica Hope-Hailey, and Philip Stiles. "The Managerial Career after Downsizing: Case Studies from the `Leading Edge'." Work, Employment and Society 12, no. 3 (September 1998): 457–77. http://dx.doi.org/10.1177/0950017098123003.
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Susilowati, Endah. "Cost Management and Strategic Decision Making: The Role of Managerial Accounting." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 1 (March 31, 2023): 457–73. http://dx.doi.org/10.57178/atestasi.v6i1.855.
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This study investigates the integration of cost management and strategic decision-making, focusing on the role of managerial accounting. It aims to explore how advanced cost management techniques, particularly Activity-Based Costing (ABC), contribute to achieving competitive advantage and aligning with strategic objectives. The research employs a qualitative design, using case studies and interviews with senior managers and financial controllers in medium to large manufacturing firms. This approach provides detailed insights into the implementation and effectiveness of ABC and other cost management practices in strategic decision-making. The findings reveal that ABC enhances cost information accuracy, facilitating more informed strategic decisions regarding pricing, product mix, and process improvements. Top management support and a conducive organizational culture are crucial for successful ABC implementation. Firms that regularly update their cost management practices maintain accuracy and relevance in cost information. The balanced scorecard effectively aligns cost management with strategic objectives, improving strategic alignment and decision-making. Organizations should prioritize adopting ABC, ensure strong top management support, and foster a culture of innovation. Regular updates to cost management practices and investment in training programs enhance managerial competencies and decision-making. These findings provide valuable insights for practitioners and scholars, highlighting the strategic role of managerial accounting in driving competitive advantage.
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Linderoth, Henrik CJ. "Use of Accounting Information in a Multi-Project Organization – The Role of Temporality and Permanency." Asian Accounting and Auditing Advancement 3, no. 1 (December 31, 2012): 61–74. http://dx.doi.org/10.18034/4ajournal.v3i1.20.
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Studies on the use of accounting information have with a few exceptions not highlighted the role of the organizational form for the use of accounting information. In studies of management and organization, the multi-project organization (MPO) and its managerial implications have received increased attention during the last decade, but its implications for the use of accounting information have not been studied in any depth. Accordingly is the aim of the paper to explore how the MPO’s dimensions of temporality and permanency shape the use of accounting information in a multi-project organization. The aim will be pursued by a case study of a Swedish building and construction company. Based on the empirical data it is concluded that the temporality of operations implies that higher-level managers need more encompassing non-financial information in order to judge accounting information and by that they also get more involved in operations. At the same time, operation managers, i.e. the site manager in a project, have a central role when accounting information for higher-level managers is generated. Finally is it suggested that multi-project organizations need to be categorized in future studies of the use of accounting information in multi-project organizations?
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Rosenthal, Caitlin. "Balancing the Books: Convergence and Diversity of Accounting in Massachusetts, 1875–1895." Journal of Economic History 80, no. 3 (August 21, 2020): 782–812. http://dx.doi.org/10.1017/s0022050720000388.
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The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period. Firms using these techniques survived longer on average.
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Carneiro, Jorge, Geraldine Tonoli, Talita Barbosa Matos Peixoto, Rafael Magalhães Costa, Fábio de Matos Domingues, Carlos Falcão Maranhão, and Paulo David Tostes dos Santos. "Internationalizing concept or product? H. Stern Jewelers in Asia." Management Decision 52, no. 9 (October 14, 2014): 1703–23. http://dx.doi.org/10.1108/md-10-2013-0565.
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Purpose – The purpose of this paper is to offer instructors a real managerial dilemma faced by a prestigious Brazilian jewelry company as it decides how it should expand into two Asian countries: China and South Korea. Design/methodology/approach – The authors followed guidelines for developing teaching cases as those suggested by Gill's (2011) seminal contribution, Informing with the Case Method. Findings – Since this is a teaching case, there are no “findings” in the usual sense of the word related to traditional empirical studies. Research limitations/implications – Data for the case came mainly from the stated visions and opinions of the firm's spokesperson and may reflect his own particular (though influential) views. The authors also used public secondary data from consulting companies, market research firms and business magazines. Although these accounts may be partial, this is not a severe limitation since a teaching case is expected to provide some information, but not a full set of information, in order to better reflect real managerial situations. Practical implications – This case study may help students understand and “live trough” a real managerial dilemma, related to international expansion to a rather distinct environment from those the firm has been accustomed to. Originality/value – This teaching case brings relevant material for in-class discussion of a successful emerging market firm that has successfully paved its way into developed Western markets and now seeks to expand into Eastern lands. Decisions related to strategic positioning and international marketing make the core of the managerial dilemmas that the firm has to face.
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Oktavianus Pasoloran, Adelisa Matasik, and Fransiskus Randa. "Model of Fit Perceived Environment Uncertainty (PEU) and Budgetary Characteristics on Managerial Performance: A Residual Approach." Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (September 29, 2023): 528–45. http://dx.doi.org/10.57178/atestasi.v6i2.709.
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This study examines effects of budgetary goal characteristics that are budgetary participation, budget goal clarity, budget goal difficulty, budgetary feedback on managerial performance using regression analysis (stepwise). This study also examined the contingency theory to seen the fit between budgetary goal characteristics system and environment on organization effectiveness, in this case budgetary system and perceived environmental uncertainty (PEU) to increasing managerial performance using residual approach. The application of residual analysis is illustrated by examining the interaction fit of budgetary goal characteristics and perceived environmental uncertainty and their effect on managerial performance. Residual approach used to enhance the potential for model of fit and be unformattable for future management accounting contingency theory studies. Based on the response of 64 managers in Makassar Industrial Area. The results of the study showed that that budgetary participation and budget goal clarity tend to have positive and significant effect on managerial performance. The results related to influence of budgetary goal’s difficulty level (about right, tight but attainable, too tight) to the average of managerial performance also showed insignificant relationship. This study showed that lack of fit between budgetary participation and budgetary goal clarity to environment uncertainty have negative and significant correlation with managerial performance.
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Santoro, Gabriele, Alberto Ferraris, and Daniel John Winteler. "Open innovation practices and related internal dynamics: case studies of Italian ICT SMEs." EuroMed Journal of Business 14, no. 1 (April 1, 2019): 47–61. http://dx.doi.org/10.1108/emjb-05-2018-0031.
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PurposeThe purpose of this paper is to shed light on challenges and facilitating factors of open innovation practices (OIP) implemented by small- and medium-sized enterprises (SMEs).Design/methodology/approachThe empirical research has been conducted on eight SMEs operating in the ICT sector, through a qualitative approach involving comparative case studies.FindingsThe findings drawn from the interviews indicate that each OIP established entails specific challenges and facilitating factors that SMEs have to face to sustain the open innovation journey and foster competitiveness. These findings helped to draw some important managerial implications and provide insights to SMEs willing to open innovation processes.Originality/valueThe study identifies OIP used in empirical studies to explore specific challenges and facilitators for each OIP, in the context of SMEs. Previous studies mostly focussed on open innovation sources and scarcely investigated internal dynamics of specific OIP.
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Rad, Alexander. "Risk management–control system interplay: case studies of two banks." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 522–46. http://dx.doi.org/10.1108/jaoc-08-2014-0042.
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Purpose This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems. Design/methodology/approach This study is based on 31 interviews with personnel of two banks in a European country. Findings The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one. Originality/value This is one of very few studies investigating the interplay between risk management and control systems in banks.
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Ringane, Busisiwe Carol, and Patricia Lindelwa Makoni. "Determinants of dividend pay-out policy: a case of the South African gold mining industry." Corporate Ownership and Control 11, no. 3 (2014): 83–94. http://dx.doi.org/10.22495/cocv11i3p6.
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This paper sought to shed light on dividend policy within the gold mining industry in South Africa. Several cause-and-effect variables of dividend policy are discussed, in order to lay down the theoretical framework for the research. These are size, managerial ownership and foreign ownership. To meet the objectives of the study, data from seven mining companies listed on the Johannesburg Stock Exchange (JSE) was analysed for a 5 year (2008-2012) period. As found in earlier studies, there is a positive correlation (r = 0.59) between the dividend policy and the size of the organisation. This was expected as no cashflow is available for distribution during the early stages of exploration, hence no dividends are paid. As the organisation grows and profit increases, there is free cashflow which can be distributed to shareholders. Managerial ownership negatively correlates with dividend pay-out (r = -0.53). Contrary, a weak correlation was observed between foreign ownership and dividend pay-out.
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Moskovicz, A. "Financial Qualitative Research: A Comprehensive Guide for Case Study usage." Financial Markets, Institutions and Risks 3, no. 4 (2019): 106–16. http://dx.doi.org/10.21272/fmir.3(4).106-116.2019.
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Authors: Abraham (Abi) Moskovicz PhD, University of Bolton, U.K.; MBA Universidad de Santiago, Chile; BA Tel Aviv University, Israel Pages: 106-116 DOI: http://doi.org/10.21272/fmir.3(4).106-116.2019 Download: Views: Downloads: 49 12 Abstract Though case study based research is not uncommon in managerial and organizational accounting studies, case based research in the field of finance is pretty unusual. Must be recognized that the boundary area between the companies’ executives, the managers of the financial funding institutions, the expert’s analysis, and the financial press; is the source of many discussions in the related fields of financial management, financial reporting, and even concerning the functioning of the financial markets. It should be noted that accounting and finance academics operate primarily as one academic body in the U.K. The accounting academics have long been sympathetic to a qualitative research tradition. In addition, within a European context, many research traditions are evident. This has meant that there has been a supportive climate in the U.K. and Europe for a qualitative approach to finance and accounting related research. The purpose of this guide is to encourange researchers in the financial and the management fields to use case study basis on their work, showing the advantages of it, and to provide some tips on how this could be better executed. Keywords: financial qualitative research, case study basis.
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Macchia, Silvia. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative." MANAGEMENT CONTROL, no. 1 (March 2021): 141–64. http://dx.doi.org/10.3280/maco2021-001-s1008.
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Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descriptive and explanatory aims. The factors po-tentially influencing the firm's decision to invest in management accounting change were related to a requirement for managerial efficiency, the need to legiti-mize the company to its external stakeholders, and the behavioral aptitude of in-dividual employees in the accounting and management sections. Against propo-nents' expectations, the project proved difficult to implement because of different forms of resistance and opposition, some explicit, others less obvious, encountered during implementation.. The study provides insights into the role played by man-agement control systems in creating and fostering trust in innovation and change.
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Sotiriadis, Marios. "Pairing intangible cultural heritage with tourism: the case of Mediterranean diet." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 269–84. http://dx.doi.org/10.1108/emjb-07-2016-0019.
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Purpose The purpose of this paper is twofold: to suggest a conceptual framework for linking intangible cultural heritage (ICH) to tourism for managerial actions at destination level; and to empirically investigate and validate the value of this framework. Design/methodology/approach The paper proposes a conceptual framework for pairing ICH with tourism. The utility of this framework was empirically investigated by means of case study (Cretan Diet Festival, Greece) using the technique of interview. Findings Findings suggest that: the proposed framework constitutes a good as a planning tool useful in achieving an integrated approach and as a management tool in assessing the effectiveness of ICH projects; the crucial success factors in this area; and culinary-based festival could be a constructive platform on certain conditions. Research limitations/implications Because of its exploratory nature, the study has inherent drawbacks. The suggested framework should be finalised. Future studies could explore the perspective of visitors. More empirical studies are needed to provide further corroboration of the findings. Practical implications Practical implications of this is in the field of strategic management. It contributes to consider approach and adopt managerial action plans in the field of developing and implementing a mutually beneficial partnership between ICH and tourism. Originality/value It is the first study that suggests and empirically investigates a framework for linking ICH to tourism at destination level, taking a strategic management perspective. It provides an integrated approach incorporating the main issues.
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Morais, Ana Isabel, and Inês Pinto. "Pension plans assumptions: the case of discount rate." Accounting Research Journal 32, no. 1 (May 7, 2019): 36–49. http://dx.doi.org/10.1108/arj-02-2018-0041.
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Purpose In 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a pension plan. The revised standard became effective in 2013. The purpose of this paper is to investigate what effect this revision had on managerial discretion. The paper also examines the implications of the revision on the value relevance of accounting information. Design/methodology/approach The authors use a sample of 72 firms listed on the FTSE 100 that have defined benefit plans for the period between 2009 and 2015. The authors use a regression discontinuity design to analyse the effect from the revision of IAS 19 on the choice of managers regarding the expected rate of return-on-plan assets. The paper also investigates whether firms with higher pension sensitivity are more likely to manage earnings upward before the revision of IAS 19. Further, the paper studies the value relevance of earnings after the revision of the accounting standard. Findings Consistent with predictions, the results show that the adoption of the revised IAS 19 limits the use of the expected rate of return on assets to manage the annual expense of defined benefit plans. This finding shows a sharp increase in the value relevance of earnings. Practical implications This finding is useful for users and preparers of financial statements and regulatory bodies as it identifies not only the influence of a change in the accounting standard for earnings management but also provides evidence on the consequences of managers’ discretion. Originality/value This paper provides direct evidence on the relationship between regulation and financial reporting discretion. It also provides evidence to accounting standard setters that the revision of IAS 19 improves the value relevance of financial information, which gives additional justification to the changes introduced by regulators.
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Shonibare, Mutiu Alade, Abel Olusegun Adesanya, Ahmed Raji, Tochukwu Chinwuba Nwankwo, and Chibuike Daraojimba. "REVIEW ON THE ROLE AND IMPACT OF ACCOUNTING PRACTICES IN ENHANCING SUSTAINABILITY IN HIGHER EDUCATION MANAGEMENT." Education & Learning in Developing Nations 1, no. 1 (June 16, 2023): 120–27. http://dx.doi.org/10.26480/eldn.02.2023.120.127.
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Sustainability has emerged as a critical factor in higher education management, with institutions striving to incorporate environmentally responsible practices and social consciousness into their operations. Accounting practices play a vital role in supporting and measuring the success of sustainability initiatives in these institutions. This research paper aims to review the role and impact of accounting practices in enhancing sustainability in higher education management. The study begins with a comprehensive literature review, examining the relationship between sustainability and accounting practices in educational institutions. It explores financial, managerial, and environmental accounting tools to promote sustainability. Case studies and examples of successful sustainability initiatives are presented to highlight effective practices. The paper also identifies challenges and barriers faced while implementing sustainable accounting practices. Finally, it provides best practices and recommendations, offering policy insights for higher education institutions seeking to enhance sustainability through accounting. This research contributes to a deeper understanding of the interplay between accounting practices and sustainability in higher education. It offers valuable insights for institutional leaders and policymakers seeking positive change.
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Hwang, Yong-Sik, and Dong Chen. "A reversal theory in internationalization: case of Korean jewelry inside China." Chinese Management Studies 10, no. 1 (April 4, 2016): 82–101. http://dx.doi.org/10.1108/cms-12-2015-0297.
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Purpose This paper aims to examine Korean jewelry manufacturers operating in China to assess the relationship between their perceptions of external risks and their intentions to relocate. The authors hypothesize that foreign firms finding risk in the current external environment are more likely to consider moving their facilities outside China. In particular, this paper explores whether firm performance and technological capability moderate the relationship between perceived external risk and relocation intentions. Design/methodology/approach Korean jewelry manufacturers were among the first Korean firms entering China in the early 1990s to avoid Korea’s rising labor costs. After 20 years, they face similar external risks in China. The authors collected and analyzed 238 survey samples from Korean jewelry manufacturers operating in China to determine whether perceived external risks affect decisions to relocate. Logistic regression was used to examine the hypotheses. In addition to an empirical method, five case studies related to empirical results have been included. Findings Analysis results suggest that firms perceiving riskier managerial and competitive environments are more likely to have relocation intentions. Perceptions of risks from the governmental/political environment and macroeconomic environment have no significant relationship with relocation intentions. Also, firms’ performance and technological capability negatively moderate the relationship between perceptions of managerial competitive environment risks and relocation intentions. Originality/value This study contributes to the literature on international business relocation strategies by examining perceptions of external risks that determine whether foreign manufacturing firms will relocate. In addition, the research sheds light on the transformation of Chinese economics from labor-intensive to capital-, technological- and knowledge-intensive structures. By applying multi-methods, this research further elaborates empirical results with five case studies.
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Huerta, Esperanza, Yanira Petrides, and Denise O’Shaughnessy. "Introduction of accounting practices in small family businesses." Qualitative Research in Accounting & Management 14, no. 2 (June 19, 2017): 111–36. http://dx.doi.org/10.1108/qram-01-2015-0008.
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Purpose This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory. Design/methodology/approach A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other. Research limitations/implications First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently. Practical implications Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices Originality/value This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.
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Merlo, M., and A. Boschetti. "Environmental accounting in agriculture and forestry: a stepwise approach." Forest Systems 10, no. 3 (December 1, 2001): 69–90. http://dx.doi.org/10.5424/734.
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This paper illustrates a stepwise enterprise approach to enterprise environmental accounting. It starts with traditional balance sheets of four agricultural and forest enterprises following traditional accounting principles. A second step separates environmental/recreational activities from conventional ones, that is timber and agricultural products. A third step outlines near market values, as perceived by the entrepreneur as hidden private values. A fourth step opens up to positive and negative public effects and externalities making possible a quantification of public welfare effects. The last step, therefore, aims at incorporating all non-market benefits and costs. Satellite accounts and addenda, including physical biological aspects, can also be used. The methodology, though enlarged to environmental/social issues, remains strictly based on accounting principles. So far, it has been applied to several case studies proving to be a useful tool both in managerial economics as well in environmental and social planning and decision-making in rural areas.
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Modugno, Guido, Ferdinando Di Carlo, Manuela Lucchese, and Tommaso Agasisti. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System." International Journal of Business and Management 15, no. 7 (June 3, 2020): 20. http://dx.doi.org/10.5539/ijbm.v15n7p20.
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The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
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Vitale, Gianluca, Sebastiano Cupertino, Loredana Rinaldi, and Angelo Riccaboni. "Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study." Sustainability 11, no. 5 (February 26, 2019): 1244. http://dx.doi.org/10.3390/su11051244.
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Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process between traditional management practices and sustainability-oriented ones. Conversely, integration as an “alignment” process between different sustainability management practices represents a research field, which is currently underinvestigated. Filling this gap, the purpose of the present study is to deepen and find empirical evidence on how sustainability management accounting, control, and reporting systems can be integrated through an alignment process. To this aim, we focused our analysis on a Mediterranean holding company, which is a well-known sustainable corporate practitioner to foster sustainable development in a socioeconomic and environmental problematic context. Therefore, we developed a single business case study analyzing an Egyptian firm to give practical evidence on the role of management accounting, control, and reporting practices in addressing sustainability issues. The analysis shows that the aligning process of different management practices involves a plurality of business aspects to manage, among them cultural and organizational ones. Despite its complexity, such a process is fundamental to pursue medium–long-term goals, ensuring sustainable firm growth and social wellbeing.
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Honn, Darla D., and Joseph C. Ugrin. "The Effects of Cognitive Misfit on Students' Accounting Task Performance." Issues in Accounting Education 27, no. 4 (July 1, 2012): 979–98. http://dx.doi.org/10.2308/iace-50258.
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ABSTRACT Accounting educators have long been interested in the effects of cognitive style on student performance. Research suggests that students' cognitive styles can moderate their success across a variety of assessment methods (i.e., multiple-choice versus written reports versus case study) (Au 1997) and instructional methodologies (Ott et al. 1990). Not clear, however, is the impact of cognitive style on a student's accounting task performance. Several studies have examined the relationship between accounting students' cognitive styles and their performance on accounting tasks, but the results have been mixed (Jones and Davidson 2007; Togo 1993; Arunachalam et al. 1997; Swanson et al. 2005). Using Chan's (1996) theory of cognitive misfit, this study proposes that diminished performance will occur when there is incongruence between a student's cognitive style and the cognitive demands of an accounting task. The Felder-Solomon Index of Learning Styles was used to classify students' cognitive styles as global or sequential. In an experiment involving 138 students, the effects of cognitive misfit negatively impacted performance on a managerial accounting task, and the effect was most pronounced for students with global styles. The current study improves our understanding of cognitive factors that impact students' accounting task performance.
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Pankowska, Malgorzata. "Value Development at Online Distance Learning University." Journal of Theoretical and Applied Electronic Commerce Research 1, no. 3 (December 1, 2006): 28–41. http://dx.doi.org/10.3390/jtaer1030020.
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The paper covers different interpretations of Online Distance Learning (ODL) organization and explanation of current managerial theories that have impact on its development. In the paper, two research methods have been applied i.e. case studies and literature interpretation. First, author presents case studies and delivers characteristics of the four case studies of ODL institutions project development. In the main part of the paper, basing on the case studies and literature studies, author delivers the model of value creation and sharing at ODL university. Author argues that ODL university value creation demands a completely new approach towards educational processes. Their development requires knowledge and relationship management, IT architecture development, resource management by contracts, standardization for controllability, compatibility and interoperability. The paper contains a review of standards applicable in online distance education organizations. Author concludes that proposed value development model is important for ODL organization strategy management.
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Moskovich, Yaffa. "Management style in kibbutz industries." Management Research Review 43, no. 6 (November 18, 2019): 691–715. http://dx.doi.org/10.1108/mrr-05-2019-0188.
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Purpose This paper aims to develop a managerial style typology relevant to kibbutz industry analysis and applicable to all cooperative organizations. Design/methodology/approach This study applied qualitative methods to evaluate the organizational biographies of Factories five factories, using open interviews and document analysis. Findings The findings show that before privatization took place, these industries were managed according to socialistic democratic principles. Once they became global and capitalistic, some kibbutz industries adopted a business cooperative style that combines features of capitalism and socialism, while others underwent a crisis and opted for a stricter and more bureaucratic managerial style. Research limitations/implications This research is based on five case studies; further research is recommended to establish the current typology. Practical implications This study shows very clearly that the cooperative business style can be offered for businesses previously operated according to socialistic principles. Originality/value This study augments current literature by elucidating the speed with which business activity is conducted according to cooperative principles. It presents a typology relevant to kibbutz industry and cooperative organizations alike, addressing the cooperative managerial, cooperative business and bureaucratic styles, enabling maintenance of normative management that adapts itself to global and capitalistic environments.
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Ammar, Sameh. "Enterprise systems, business process management and UK-management accounting practices." Qualitative Research in Accounting & Management 14, no. 3 (August 7, 2017): 230–81. http://dx.doi.org/10.1108/qram-05-2016-0044.
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Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay. Findings Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics. Research limitations/implications Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components. Practical implications Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined. Originality/value The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.
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Ponnu, Cyril H., C. K. Lee, Geron Tan, T. H. Khor, and Adelyn Leong. "Corporate governance in family run business – a Malaysian case study." Corporate Ownership and Control 6, no. 4 (2009): 135–47. http://dx.doi.org/10.22495/cocv6i4p13.
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This paper addresses the debate on family run business and corporate governance before and after the Asian Financial Crisis in 1997. As there are only few studies on the corporate governance of family businesses in Malaysia, this paper aims to provide a broad view of the corporate governance practises of family run companies in Malaysia. The majority of family-run companies in Malaysia are operated by ethnic Chinese families in Malaysia. To understand the practices of corporate governance in these companies, this study selected 3 of the top 10 family run companies by market capitalization in Malaysia. This paper discusses the issues and problems related to family run businesses in the light of the separation of ownership and control, lack of board independence and protection of minority shareholders, lack of independence of external auditors, lack of transparency and disclosure as well as managerial entrenchment.
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Kamasak, Rifat. "Creation of firm performance through resource orchestration: the case of ÜLKER." Competitiveness Review 25, no. 2 (March 16, 2015): 179–204. http://dx.doi.org/10.1108/cr-02-2014-0005.
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Purpose – This study aims to investigate the complex interaction of different resource sets and capabilities in the process of performance creation within the context of resource-based theory. Design/methodology/approach – An inductive case study approach that included multiple data collection methods such as in-depth interviews, observation and documentation was utilized. Findings – Organizational culture, reputational assets, human capital, business processes and networking capabilities were found as the most important determinants of firm performance within the context of Ülker case study. Originality/value – Although large-scale empirical studies can be used to explore the direct resource–performance relationship, these quantitative methods bypass the complex and embedded nature of intangibles and provide only a limited understanding of why some resources are identified as strategic but others are not, what their roles are, and how these resources are converted into positions of competitive advantage. However, understanding of complex nature of resources that are embedded in organizations designates the need for more fieldwork-based qualitative studies. This study aims to address this gap by providing a thorough understanding about the managerial and organizational processes through which the resources become valuable.
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Lebedev, Pavel. "Interpretive Theorizing on the Development of Management Accounting in Russia: Constructivist Grounded Theory Approach." European Journal of Marketing and Economics 2, no. 3 (September 25, 2019): 35. http://dx.doi.org/10.26417/ejme.v2i3.p35-47.
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In this paper, the author discusses a method of interpretive theorizing to construct a grounded theory and discusses its application to management accounting research. It is exemplified by the study of the development and the current state of management accounting in Russia and is conducted by the author with a main phase of investigation between 2014 and 2019. These studies employed various methods including archival research, an extended survey study, and a longitudinal case-based study of particular companies, all of them having produced diverse results. An interpretive approach, as demonstrated in this paper, is an effective vehicle to pursue the ambitious goals of reconciling findings from multiple studies while searching for patterns among them. Such a process allows the author to explore, formulate, and explain a holistic, but a systematic picture of the state and development of management accounting and contribute to the development of theory. The paper demonstrates how the author applied a cornerstone of the qualitative analysis—various coding approaches—to develop categories as foundations for formulated theoretical propositions. The emerging theory claims that the influence of external factors on the development of management accounting in Russia has been spontaneous and unsustainable, while management accounting competencies of the decision-makers of mid-sized companies (internal factors) were not sufficient to arrange a proper management accounting function, which led to the “managerial dead-end” and created a “vicious circle” that does not give rise to financial leadership.
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Boyar, Lee B., and Paquita Davis-Friday. "Assessing a golden opportunity: CEO performance at McDonald’s." CASE Journal 15, no. 5 (March 30, 2019): 397–415. http://dx.doi.org/10.1108/tcj-12-2017-0118.
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Theoretical basis Financial accounting to assess stewardship: the case requires students to evaluate Thompson’s stewardship of McDonald’s, in part based on the company’s financial accounting information. Financial reporting performs an important societal role by helping control agency problems that arise from the separation of ownership and management. Since external stakeholders cannot “observe directly the extent and quality of managerial effort on their behalf […] the manager may be tempted to shirk […] blaming any deterioration of firm performance on factors beyond his/her control” (Scott, 2014, p. 23). However, although financial reporting helps hold managers accountable to shareholders, accounting information is not fully informative about managerial effort. For example, while net income provides useful information regarding the CEO’s stewardship, it is also “noisy,” due to recognition lags and other factors (Scott, 2014, p. 364). Efforts undertaken by Thompson in a particular period, such as marketing expenditures, might reduce current earnings, yet boost future profitability. Additionally, Thompson’s predecessor’s past efforts might have positive or negative effects on current earnings. Evaluating stewardship effectively involves considerable judgment, in addition to knowledge of financial accounting. The implication of poor firm performance is that the CEO is ineffective at formulating and implementing strategies and policies to enhance firm value (Dikolli et al., 2014). Specifically, it appears that missing earnings benchmarks matter more for relatively inexperienced CEOs. Don Thompson’s tenure of 33 months at McDonalds is 42 percent lower than median CEO tenure documented in academic research, where the median tenure of chief executives documented in large sample empirical studies is about 57 months (Dikolli et al., 2014). The evidence suggests that the longer a CEO serves, the less likely he is to be dismissed for performance-related reasons. This appears to be the result of the resolution of uncertainty about CEO’s ability and leads to subsequent declines in the level of monitoring by the Board of Directors. Performance evaluation and bias: a significant body of research explores the extent to which female managers are assessed differently than their male counterparts (Powell and Butterfield, 2002). For example, female CEOs face more threats from activist investors than male CEOs. Therefore, even after women achieve the highest managerial rank, they experience more professional challenges than their male counterparts (Gupta et al., 2018). However, the question of whether black CEOs are assessed differently is more challenging to answer empirically as a result of a smaller sample size (only one percent of S&P 500 companies are run by black CEOs). Our case attempts to develop the inference that if female CEOs are subject to bias, analogous forces are likely at work when black CEOs are assessed. Recent evidence further suggests that business students sometimes demonstrate bias in making assessments (Mengel et al., 2018). The authors discuss these findings – as well as strategies for including them in the case discussion – in the “Teaching Strategy” section herein below. Research methodology The case was written from the public record surrounding the appointment of Don Thompson and McDonald’s company filings. The record includes articles from The New York Times and The Wall Street Journal, as well as local and industry publications. Case overview/synopsis The case examines the role of financial accounting in evaluating CEO performance in the context of the appointment of McDonald’s first African-American chief executive and his subsequent two-and-a-half years on the job. The case deepens students’ understanding of the link between financial reporting and stewardship, while highlighting the subjectivity inherent in assessing managerial performance, particularly over relatively short time periods. As students analyze the case, they must consider the extent to which a firm’s results are attributable to luck vs skill. We use “skill” to refer to CEO effort and other controllable factors, while “luck” refers to exogenous factors, such as macroeconomic conditions. Assessing stewardship is of practical significance. It allows pay to be better aligned with performance and empowers stakeholders to identify when a change of leadership may be warranted. The case may also be used to spur reflection, in an applied context, on the importance of being alert to unconscious bias, even when evaluating seemingly objective financial reporting data. Recent research, discussed herein, suggests that business students sometimes exhibit bias when making assessments. Complexity academic level The case should be included in discussions of corporate governance, executive compensation and the role of accounting information in efficient contracting. It is appropriate in intermediate financial accounting courses for undergraduates, introductory graduate accounting courses, or other courses with an element of financial statement analysis. Standard introductory accounting textbooks offer helpful supplementary reading for students. Horngren et al.’s (2014) book, Introduction to Financial Accounting (12th ed.), Pearson, London, provides an overview of the income statement and its role in assessing performance (see Chapter 2) as well as a useful discussion on evaluating the components and trends of a business (see Chapter 12). More advanced students may benefit from the in-depth discussion of earnings quality, operating income and non-operating income found in Chapter 4 of Intermediate Accounting (9th ed.), McGraw Hill Education, New York by Spiceland et al. (2018).
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curry, Mary Jane. "Teaching Managerial Communication to ESL and Native-Speaker Undergraduates." Business Communication Quarterly 59, no. 1 (March 1996): 27–35. http://dx.doi.org/10.1177/108056999605900103.
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Management students need to learn both analytic and communication skills to be successful in the university and at work. Communicative methods used to teach English as a Second Language (ESL), such as collaborative learning, dialogue journals, peer review, and oral presentations, can be adapted readily to teaching analytical and communication skills to native and nonnative speakers of English. ESL strategies work well to enable learners to analyze readings and form and communicate well-developed opinions in the context of case studies and media critiques used in business communication.
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Daryanto, Wiwiek Mardawiyah. "Accounting in Marketing Perspective Training Batch III, Sekolah Bisnis dan Manajemen – Institut Teknologi Bandung (SBM-ITB)." Journal of Sustainable Community Development (JSCD) 3, no. 2 (November 30, 2021): 83–88. http://dx.doi.org/10.32924/jscd.v3i2.31.
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Managerial accounting is an activity or process that produces information that is useful for management for making economic decisions in carrying out management functions. Sekolah Binis dan Manajemen – Institut Teknologi Bandung (SBM-ITB) collaborated with the MarkPlus Institute to carry out the OMNI MBA Program 2020 Batch III on February 5, 2021. Out of the twelve subject topics contained in the program, one of them is entitled Accounting in Marketing Perspective that scheduled on Friday, 5 February 2021 with the author as the facilitator. The subjects include the Break-Even Point (BEP) theory, the Cost Classifications theory with the concept of Different Cost for Different Purposes, as well as related case studies. This training is expected to increase the competence and productivity of company managers in maximizing their role. This training went smoothly because of the strong enthusiasm of the participants. In addition, the inhibiting factor is the limited training time.
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Bellini, Nicola, and Marina Raglianti. "Reluctant Innovators: Dynamic Capabilities and Digital Transformation of Italian Opera Houses in the Pandemic Crisis." Administrative Sciences 13, no. 3 (March 13, 2023): 83. http://dx.doi.org/10.3390/admsci13030083.
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This paper analyzes the impact of COVID-19 pandemic on the process of digitalization of Italian opera houses. Based on a conceptual framework provided by the literature on dynamic capabilities and digital transformation, the evidence collected from six case studies is presented. Results are discussed with reference to two ideal-types of pandemic-induced paths (“back to normal” vs “new normal”) and to the variables that explain differences in strategies: history, digital mindset of human resources staff, dominance, leadership and external integration. Relevant implications for both theory and policy and managerial practice are presented with regard to present and future innovation paths.
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Kirwan, Paul, Tiago Ratinho, Peter van der Sijde, and Aard J. Groen. "The early development of International New Ventures: a multidimensional exploration." International Journal of Entrepreneurial Behavior & Research 25, no. 6 (September 2, 2019): 1340–67. http://dx.doi.org/10.1108/ijebr-12-2017-0508.
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Purpose The purpose of this paper is to investigate the early development stages of International New Ventures (INVs). Specifically, the authors explore how INVs acquire and leverage four kinds of capital – strategic, managerial, financial and social – to recognise a foreign opportunity, begin the pre-foreign entry activities, and finally start the INV. Design/methodology/approach A stage-based, multidimensional framework was used to investigate how INVs acquire and use the four capitals throughout the internationalisation process. Drawing on four case studies of high-tech INVs, this study tracks their development in three stages: foreign opportunity, pre-foreign operation and post-foreign operation. Findings Results indicate INVs build advantages and internationalisation activities occur before formal operations begin. INVs deliberately orchestrate certain kinds of capital contingent to the specific internationalisation stage. Further, the authors find that not all types of capital are equally important throughout the internationalisation process: INVs identify foreign opportunities when endowed with managerial and social capital; INVs source a majority of their managerial and financial capitals externally before internationalising; and INVs only contribute all four capitals simultaneously after internationalising. Research limitations/implications Findings contribute to knowledge about the development of INVs pre-internationalisation and pre-founding. The study is limited to a comparative sample of INVs, which impacts the generalisability. However, the findings provide a starting point for investigating similar effects using more representative samples. Practical implications Entrepreneurs can be proactive in networking activities to allow them greater opportunity to interact with potential resource providers dependent on the stage of internationalisation. Originality/value This study contributes to the international entrepreneurship literature with qualitative evidence of the micro-level processes of internationalisation. Very few studies investigate the early, pre-internationalisation and pre-foundation, development stages of INVs.
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Dillen, Yannick, Eddy Laveren, Rudy Martens, Sven De Vocht, and Eric Van Imschoot. "From “manager” to “strategist”." International Journal of Entrepreneurial Behavior & Research 25, no. 1 (January 14, 2019): 2–28. http://dx.doi.org/10.1108/ijebr-01-2017-0010.
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Purpose Few high-growth firms (HGFs) are able to maintain high-growth over time. The purpose of this paper is to find out why only a small number of firms become persistent HGFs, explicitly focusing on the role of the founding entrepreneur in this process. Design/methodology/approach Initially, 28 semi-structured interviews were performed with high-growth entrepreneurs to discover why so few founders could become persistent high-growth entrepreneurs. In a second phase, four case studies were conducted to uncover the factors that facilitate a swift evolution from the “managerial” role to the “strategic” role. Findings High-growth entrepreneurs, who quickly make a transition from a managerial role into a strategic role are more likely to keep their firm on its high-growth trajectory. This transition is made possible by: the early development of strategic skills; the presence of a high quality human capital base; and an organizational structure with characteristics from Mintzberg’s “machine bureaucracy.” Practical implications The results are vital for entrepreneurs of “one-shot” HGFs with the ambition to make their firm a “persistent” HGF. If high-growth rates are to be sustained, the three factors that emerged from the authors’ analysis should foster the delegation of managerial tasks, resulting in an easier transition toward a “strategic role.” Originality/value Insights are valuable as both founders and governmental institutions can benefit from knowing which factors contribute to a successful phase transition from “manager” to “strategist.”
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Lindholm, Anni, Teemu Juhani Laine, and Petri Suomala. "The potential of management accounting and control in global operations." Journal of Service Theory and Practice 27, no. 2 (March 13, 2017): 496–514. http://dx.doi.org/10.1108/jstp-05-2016-0106.
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Purpose The purpose of this paper is to identify the financial potential of new service businesses in the context of a global machinery manufacturer. The objective is to examine the supportive role of management accounting (MA) and control in service business development, which has not been empirically examined previously. Design/methodology/approach The paper takes advantage of an interventionist case study at a global machinery manufacturer and is empirically based on a comprehensive examination of the service business potential in the selected product category in different market areas. The researchers were actively involved in the accounting development activities underlying this paper. Findings The results suggest that the development of a global service business is necessary to build on market area characteristics. An analysis should combine financial information and equipment fleet information across product lines and organizational units. Research limitations/implications MA and control practices tend to require significant development to actually support the process of identifying and capturing the service business potentials. As the findings are limited to one case environment, further studies should address the longitudinal evolution of MA and control, and the choice and utilization of different performance measures, in similar contexts. Practical implications The paper provides managerial insights on how to utilize MA information and proposes ideas for performance indicators. Originality/value The process examined in this paper responds to the need for tools and techniques supporting service business development. MA and control could provide a comprehensive understanding of the dynamics of service business profitability potential and support in identifying and prioritizing the possible avenues of realizing such potential.
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La Rocca, Antonella, Andreina Mandelli, and Ivan Snehota. "Netnography approach as a tool for marketing research: the case of Dash-P&G/TTV." Management Decision 52, no. 4 (May 13, 2014): 689–704. http://dx.doi.org/10.1108/md-03-2012-0233.
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Purpose – Online communication technologies have profoundly affected consumption and buying behaviours, and put pressure on businesses to find ways of dealing with these developments. Businesses are increasingly experimenting with new approaches and tools to keep up, and netnography – ethnography applied to the web – has become popular. However, exploiting the potential of netnography requires companies to cope with new problems and acquire new capabilities. The purpose of this paper is to examine the organizational and managerial implications of using the netnographic approach in market research. Design/methodology/approach – After a literature review on netnography in marketing research, the authors present a case study of best practice of netnography for market research: the research project of Dash-Procter & Gamble on Motherhood Support. Findings – The authors found four issues as critical for exploiting the potential of netnography as a tool of market research: first, immersive involvement; second, mediated participation; third, the use of multiple techniques and distributed specialized capabilities; and fourth, the need for orchestrating the emergent network organization of the project. The quality of the research outcomes is related to the resources available and the integration of different roles and competences in the project. Research limitations/implications – Since netnographic studies involve collaborative research, further studies of experiences in organizing netnography projects are needed. These studies are bound to yield valuable insights. Practical implications – Exploiting the potential of netnography implies experimenting with novel approaches and solutions in marketing research practices to orient management decisions and calls for developing skills to orchestrate research project networks. Originality/value – The value of this work lies in zooming in on the methodological principles of netnography and zooming out on the networking managerial processes that make it possible to implement the networking required to exploit the potential of netnography.
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Formánková, Lenka, and Alena Křížková. "Flexibility trap – the effects of flexible working on the position of female professionals and managers within a corporate environment." Gender in Management: An International Journal 30, no. 3 (May 5, 2015): 225–38. http://dx.doi.org/10.1108/gm-03-2014-0027.
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Purpose – The aim of this paper is to analyse the experience of female part-time professionals with employee and managerial positions with the utilisation of flexible work arrangements in a corporate environment in the country with a full-time dominated work culture. The data represent a rare case study of the work environment in a Czech branch of one multinational company. This paper focusses on the position of female employees working part-time in professional and managerial positions. The reason for such an arrangement is their attempt to combine career and care for pre-school children. This paper evaluates the effects of flexible work policies in an environment where part-time work for female professionals is rarely available and, therefore, precious. In particular, this paper discusses conditions under which these arrangements are available and its impact on gender equality. Design/methodology/approach – The paper represents a rare case-study of an organisational environment. The seven analysed interviews derive from a larger study on the corporate environment which included 35 interviews and a series of participatory observations. In the analysis, the following questions are discussed: What is the position of employees working within flexible working arrangements in a specific corporate culture? Which aspects of flexible working arrangements affect the professional recognition and evaluation of the employees? To what extent and how do flexible working arrangements affect employee satisfaction with their working and private lives? Findings – The data reveal the diverse and often subtle forms of discrimination and exploitation of working mothers, who use the flexible working arrangement as a work-family reconciliation strategy. Female employees working with alternative working arrangements do not have equal bargaining power in comparison to other employees, regardless of whether they are professionals, and sometimes in managerial positions. At the formal level, the part-time professionals are restricted in pay and in access to the company benefits. In the informal relations within the workplace, their work lacks of sufficient recognition of colleagues and superiors. Overall, part-time work for female professionals and managers leads to an entrapment between the needs of their family and the expectations of their employer. Practical implications – The research reveals the practical limitation in introducing policies the work-life reconciliation policies. The results show the need to focus on promoting better conditions for employees working part-time. Also, it shows that managerial and highly demanding professional positions can be executed on a part-time basis if the work environment is open towards accepting this arrangement. Moreover, the findings outline the possibilities of developing workplace practices in the Czech Republic in a woman-friendly direction. Social implications – Specific legislative arrangements should be enacted, providing better protection for employees in non-standard employment. At the same time, the incentives for employers to enable part-time working arrangements should be provided. Originality/value – The amount of research on female professionals working part-time or from home is rather limited in context of the post-communist countries. The paper discusses the “double” tokenism of the women working in the leadership positions and at the same time in flexible working arrangements in the full-time working culture.
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Asemokha, Agnes, Ali Ahi, Lasse Torkkeli, and Sami Saarenketo. "Renewable energy market SMEs: antecedents of internationalization." critical perspectives on international business 16, no. 4 (October 29, 2019): 407–47. http://dx.doi.org/10.1108/cpoib-05-2018-0043.
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Purpose The purpose of this study is to provide a foundational understanding of the internationalization of small- and medium-sized enterprises (SMEs) operating in the context of renewable energy markets. The focus is on exploring and identifying the managerial-, firm- and environmental-level antecedents to their international expansion, which also furthers the understanding of the distinct SME’s internationalization context within the renewable energy market. Design/methodology/approach The study adopts a qualitative multiple case study approach in a Finnish SME context and identifies the antecedents’ relative prominence at the managerial, firm and environmental levels. Findings The findings indicate that, although internationalization antecedents of renewable energy SMEs differ owing to market forces such as trends, networks and changing regulatory policies, they share antecedents similar to those of SMEs in other industries. Research limitations/implications The main limitation of this study is its single-country home market empirical context. Future studies should expand analysis to different regulatory and regional environments. Originality/value To the authors’ knowledge, there are few studies that explore the antecedents of SMEs’ internationalization, especially in the renewable energy market context. Hence, this study contributes to the international business and entrepreneurship literature by illustrating the fundamental managerial-, firm- and environmental-level antecedents to the internationalization of SMEs operating in the renewable energy business. In addition, it highlights the peculiarities of renewable energy SMEs’ internationalization, suggesting that extant research on SMEs’ internationalization has not adequately captured the intricacies present in the internationalization of renewable energy enterprises.
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Lestari, Fransiska Wahyu. "The Effect of Institutional Ownership and Managerial Ownership on Earnings Management." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 14, no. 1 (October 1, 2012): 61–70. http://dx.doi.org/10.47768/gema.v14.n1.202206.
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Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.
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Bollen, Laury H., Harold F. Hassink, Rindert K. de Lange, and Saskia D. Buijl. "Best Practices in Managing Investor Relations Websites: Directions for Future Research." Journal of Information Systems 22, no. 2 (September 1, 2008): 171–94. http://dx.doi.org/10.2308/jis.2008.22.2.171.
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ABSTRACT: This study aims to suggest areas for future research on the quality of Internet investor relations based on a structured analysis of investor relations activities within companies with a high-quality investor relations website. The study is based on six case studies and examines the organizational structure and processes behind four high-quality investor relations websites and two low-quality sites. The study shows that there are particular managerial practices within companies with high-quality investor relations websites, for six of the seven elements studied. These results indicate that future research on the quality of Internet investor relations should address variables that reflect differences in managerial capabilities and organizational structures with respect to investor relations activities. The relevance of such variables also has theoretical and methodological consequences for future studies. With respect to research on the development and maintenance of investor relations websites within the information management literature, our study shows that the design of investor relations websites has a number of specific features, which may provide useful insights that could be applied in the context of other websites.
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Pérez-Bennett, Antonio, Pål Davidsen, and Luis E. López. "Supercharging case-based learning via simulators." Management Decision 52, no. 9 (October 14, 2014): 1801–32. http://dx.doi.org/10.1108/md-09-2013-0499.
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Purpose – The purpose of this paper is to examine the use of simulators as pedagogical complements to traditional case studies. The research performs experiments with a case and its accompanying simulator to assess the additional learning attained by the use of a case with its simulator as compared to using the case alone. The paper also describes the development and proposed use of cases and simulators combined. Design/methodology/approach – The paper describes the development of one companion simulators, it outlines its proposed use, and it shows the results of an experiment to assess marginal learning with the simulator. Findings – The research finds that simulators increase the understanding of subjects when used to support a case study. Students and teachers perceive the use of companion simulators as valuable. Research limitations/implications – The research provides ground for developing a new generation of case studies in which the traditional case is enhanced and augmented by simulators developed for one particular case and intended to be used only with that case. Practical implications – This research has practical implications in how management is taught and learned. Social implications – The paper has implications in terms of possible changes that can be introduced to the teaching of management in business schools. Originality/value – This research provides one of the few extant assessments of the learning that can be attained with the use of simulators in management education. The research proposes the creation of a new entity, the “Case+Sim” that draws on the traditional strengths of managerial case studies to be used in educating managers, but complements the case studies with simulators, which provide an added value in permitting students to test their thinking using a realistic interactive learning environment.
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Ievsieieva, Olga, Halyna Matskiv, Nataliia Raiter, Oleksandr Momot, and Anatolii Shysh. "The Use of Big Data in Corporate Accounting and Data Analysis: Opportunities and Challenges." Data and Metadata 3 (July 12, 2024): 430. http://dx.doi.org/10.56294/dm2024430.
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IntroductionThe era of Big Data technologies is restructuring corporate accounting, enabling a wide array of dynamic potential. This project explores how Big Data affects financial management, focusing on forecasting, risk management, and technological advances.MethodsThis work is informed by a large-scale review of scholarly literature, industry reports, and case studies. Databases like Google Scholar, PubMed, IEEE Xplore, Scopus, and Web of Science were used for data collection. Keywords included Big Data, corporate accounting, financial forecasting, risk management, data analytics, AI in accounting, machine learning in finance, and blockchain technology applied to accounting. The review was structured thematically, focusing on financial forecasting, risk management, and ethical considerations affected by Big Data practices in this domain.ResultsBig Data improves financial forecasting accuracy using historical data, market trends, and consumer behavior analytics. In risk management, Big Data facilitates effective proactive actions through thorough risk evaluation. Emerging technologies are anticipated to automate complex tasks, enhance predictive analytics, and improve the security and reliability of financial transactions.ConclusionsBig Data holds significant potential for corporate accounting, though challenges such as managerial complexity, data privacy, and expertise requirements for handling large volumes of data remain. The study highlights the importance of flexibility and technological adaptability, as well as specialized skill sets. It calls for continual dialogue and policy development to meet the ethical challenges presented by Big Data/AI, promoting responsible deployment while ensuring fairness. This review contributes to academic discourse and provides strategic guidance for practitioners in the evolving landscape of corporate accounting
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Zykova, T. B., and T. A. Kupriyanova. "Organization of accounting by responsibility centers as an element of effective performance of managing companies." Russian Journal of Industrial Economics 15, no. 3 (October 9, 2022): 344–55. http://dx.doi.org/10.17073/2072-1633-2022-3-344-355.
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The specificity of the activity of managing organizations directly influence the organization of their accounting system. Limited material and production resources and income add special significance to establishing a system of formation of the information about costs and income by responsibility centers. Organization of accounting by responsibility centres in this case becomes a tool of effective and timely control and administration of a managing company’s activity, a tool of increasing the responsibility for the performance at all levels. The article contains the authors’ study of the specificity of accounting by responsibility centers which allows for its use in the managing companies, working out the requirements for effective organization of accounting by responsibility centers. The authors provide characteristics of accounting by responsibility centers and suggest practical recommendations for organizing accounting by responsibility centers in managing organizations. A serviced apartment building is studied as a responsibility center. The authors identify indicators for control and evaluation of the corresponding centers’ performance. They define and group requirements for organizing accounting by responsibility centers in accordance with the functional feature. The suggested sequence of the accounting tasks makes it possible to optimize the process of working out managerial decisions based on correctly selected and necessary information.