PurposeThis article explores the influence of duality in institutional logics on internal accounting, with a focus on a Polish public university. More particularly, we answer the research question: how does illegitimacy risk arising from the divergent pressures of the institutional environment impact management accountings in this institution?Design/methodology/approachThis paper seeks to uncover intricacies of notions of internal legitimacy façade, decoupling and counter-coupling in practice. It explores details of organizational responses involving management accounting aimed at reducing illegitimacy risk. Achieving good organizational access, the authors adopt a qualitative case study approach involving contextual appreciation/document analysis/participant observation/discussion with key actors: facilitating building upon theoretical argumentation through finding things out from the field.FindingsThe authors uncover and discuss organizational solutions and legitimizing manoeuvres applied, identifying four adaptation tactics in the struggle to support legitimacy that they term ‘ceremonial calculations’, ‘legitimacy labelling’, ‘blackboxing’ and ‘shadow management accounting’. These can be seen in relation to decoupling and counter-coupling. Ceremonial calculations supported the internal façade. Shadow management accounting supported pro-effectiveness. Legitimacy labelling and blackboxing helped bind these two organizational layers, further supporting legitimacy. In interaction the four tactics engendered what can be seen as a ‘counter-coupling’ of management accounting. The authors clarify impacts for management accounting.Research limits/implicationsThe usual limitations of case research apply for generalizability. Theorizing of management accounting in relation to contradictory logics is advanced.Practical implicationsThe article illuminates how management accounting can be understood vis-à-vis contradictory logics.Originality valueElaboration of the tactics and their interaction is a theoretical and empirical contribution. Focus on a Polish university constitutes an empirical contribution.
The main aim of the paper is to investigate and discuss the influence of digital transformation (DT) on the processes, tools, and outcomes of project management. It seems to be accepted that not only has the digital economy a great impact on the technologies used, but it affects the transition of strategies, business models, structures, or competences. The objective of the research demonstrated in this paper was to identify the main dimensions and scope of the impact of DT on the area of project management. The conclusions as to the multidimensionality of this impact were drawn on the basis of empirical investigations conducted on a sample of around a hundred of project managers and on the analyses of their perception of the most important aspects of DT. The crucial themes, as well as the advantages and barriers of DT, were discussed briefly.
Abstract-The main aim of this paper is to present the relevance of strategic management accounting for the contemporary projects and project-oriented organizations. Due to the fact that the modern project management is business-oriented and value-driven, it requires new sources of information. Therefore, the evolution from operational towards strategic project management accounting was demanded. The paper demonstrates the evolution of project management accounting from cost calculation and budgeting towards measuring project value for key stakeholders. On the basis of literature review it is discussed how value measurement is addressed in the most popular methods of project strategic management accounting.Index Terms-About project management, strategic management accounting, value creation, value measurement.
Aim/purpose-The aim of the paper is to explore the evolution of business models of health resort enterprises. The sector is perceived in this research as a case of a particular, traditional sector based on natural (here: balneological) resources which has been undergoing significant changes. In addition to the analysis of the evolution of business models, the purpose was to investigate the role of different categories of resources, e.g. infrastructure or relational competences, in substituting natural resources in the creation of business models. Design/methodology/approach-The exploration was based on a quantitative approach and survey research. The data gathered through the questionnaire were used in cluster analysis which adopted the agglomeration (hierarchical) method, i.e. grouping of features by Ward's method. Findings-Business models in the health resort sector in Poland have evolved and the major change incorporated their shift from business models focused on an idiosyncratic category of resources, i.e. natural, balneological resources, to business models based on other categories, like human resources, e.g. employees' competences, tangible resources like modern infrastructure or financial resources (for example contracts). The application of a clustering method facilitated tracing the evolution of business models from various perspectives, such as the importance of interorganiational cooperation, different value propositions, and focus on various customer segments. The evolution of business models of Polish health resort enterprises 63 Research implications/limitations-The research implication for management studies is the recognition and presentation of the categories (archetypes) of business models of health resort enterprises in Poland as well as the characteristics of the evolution of business models within the scope of their components. The primary practical implication from a managerial perspective is to provide the basis for evaluation of opportunities and threats related to the adopted business model when comparing to the alternatives currently chosen by competitors. The major limitation of the research is the small sample size. Originality/value/contribution-The paper presents the results of the original research conducted among health resort enterprises in Poland. The paper identifies and characterises various categories (archetypes) of business models of the health resort enterprises in Poland as well as the evolution of the building blocks of implemented business models. The study contributes to the discussion on the usefulness of resource-based-view (RBV) as a theoretical perspective of business model research. The results are consistent with RBV as well as adhere to competence approach and relational view. From a practical perspective, they offer a recipe (formula) for managers of health resort enterprises interested in introducing changes into their business models.
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