No abstract

Purpose -The purpose of this paper is to investigate accountability for farm animal welfare (FAW) in food companies. FAW is an important social issue, yet it is difficult to define and measure, meaning that it is difficult for companies to demonstrate accountability. We investigate a proposed solution, the Business Benchmark on Farm Animal Welfare (BBFAW), and how it has disrupted the informal rules or culture of the market. Our research questions centre on the process of response to BBFAW and the necessary characteristics for BBFAW to play a performative role in the market. Design/methodology/approach -This paper employs an analysis of published BBFAW reports (2012)(2013)(2014)(2015)(2016)(2017) and case study interviews in five BBFAW firms, in order to address the research questions. Findings -We present evidence of a dynamic, repetitive process, starting with recognition of the importance of FAW and BBFAW, followed by internal discussions and the commitment of resources, and changes in communication to external stakeholders. Three necessary characteristics for performativity are proposed: common language, building networks and expanding markets. Originality/value -This paper reflects a socially important issue that is underrepresented in the accounting literature. The results provide an insight into the use of external accounts to drive collaboratively the social change agenda. The performativity process and identified characteristics contribute to expanding this literature in the accounting domain.

No abstract

No abstract

This study examines the moderating effect of perceived environmental uncertainty (PEU) and task uncertainty on relationships between performance management system (PMS) practices and organizational performance in Vietnam. We examine the five PMS practices codified by Ferreira and Otley's paper in 2009,adopting non-financial performance measures (NFPMs), decentralizing decision-making, lower-level manager participation in setting organizational performance targets, interactive use of NFPMs, and objectivity in performance evaluation and rewards. Employing partial least squares structural equation modelling (PLS-SEM) to analyze survey data obtained from managers of companies listed on the Vietnamese Stock Exchange, we find three PMS practices-adopting non-financial performance measures (NFPMs), decentralizing decision-making, lower-level manager participation in setting organizational performance targets-are positively associated with organizational performance. However, these positive associations are considerably malleable in the face of PEU and task uncertainty. Our finding suggests that only lower-level manager participation in setting organizational performance targets positively impacts organizational performance under PEU, whilst only decentralizing decision-making has a significant and positive effect on organizational performance under task uncertainty. The study contributes to a growing body of knowledge on the effectiveness of PMS practices for organizational performance, particularly in times of uncertainty.