No abstract

No abstract

No abstract

This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed from an institutional theory vantage point, suggesting that institutional drivers exist in every organization that shape the role of the practicing actors. The empirical evidence presented is drawn from a case study of a mining company pursuing a change program to transform its management accountants into business partners. The results illustrate how the hybrid accountant role is formed through an interplay among regulative, normative, and cognitive institutional drivers that influence the role of the management accountants in opposing directions. Because of the tension between facilitating and impeding institutional drivers, the change program toward business partnering results in a hybrid accountant role which is characterized by a combination of traditional and business partner traits. Hence, the conclusions suggest that the prevalence of hybrid accountants in management accounting practice can be explained by tensions between opposing institutional drivers that contribute to a compound role.

Purpose -The aim of this paper is to inform researchers and practitioners about the fuzzy front-end (FFE) of the innovation process in process firms. Design/methodology/approach -A multiple case study of four process firms was conducted, with a total of 64 semi-structured interviews. Findings -The paper gives new insights into the FFE in non-assembled product and process development in process firms. The FFE of non-assembled product and process development is first conceptualized and key activities are identified. Further, how the strong relationship between product and process development can be managed in the FFE is discussed. Research limitations/implications -All four firms are from the mineral and metals industry, prompting caution when generalizing the results to other contexts. This research offers insights about the FFE in process firms. Theoretical implications are added to the existing literature on the FFE and general process development literature, and the paper increases our understanding of innovation management in general. Practical implications -From a practical point of view, the paper gives advice on how managers in process firms can increase speed and clarity in the FFE. The conceptualizations and the identified front-end key activities are suggested as checklists for improving the FFE stage. Originality/value -This study compares how the FFE within two different types of innovations is conceptualized and managed. Thus, the FFE in non-assembled product and process development is explored. The FFE of process development is an unexplored context.

The literature on capital budgeting and investment proposals is rich with techniques, such as portfolio management and stage-gate project management, which rely on a rational approach to strategic capital investment projects. There is, however, a lack of research on the process of managing and coordinating strategic capital investment projects where investment proposals and decisions are seen as human constructions. The controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to create an understanding of the controller role in strategic capital investment projects and how the controller acts to contribute to create a functioning construct causality in such projects. We conducted a case study of a mining company, which had recently decided on strategic capital investments resulting in the moving of two towns to enable continued operations. Based on a two-step thematic data analysis, our results illustrate that the controller is an essential actor in strategic capital investment projects with high degrees of uncertainty and multiple decision-participants. By using the pragmatic constructivist framework we find that gap-bridging between multiple decision-participants is an essential role for controller, in order to create successful investment proposals. The case study further illustrates that controllers need to learn to speak technical and operational language and to become knowledgeable about business operations to gain trust in order create a functioning construct causality. Our study provides an actor-focused understanding of the organizational and managerial processes within strategic capital investment projects, illustrating how the controller contributes to construct causality therein.

Purpose The purpose of this paper is to identify and describe how calculations are used in the early phase of strategic capital investment projects (SCIPs) in the mining context and thereby create an understanding of what calculations do in these situations. Design/methodology/approach The authors conducted a case study based on interviews with project managers, controllers and top-level managers, as well as documents and observations. Findings The empirical evidence provides key insights into the different uses of calculations in the early phase of SCIPs in the mining industry. The authors found evidence that calculations in the early phase of SCIPs are used to generate ideas, support learning and discussions, evaluate decisions and act as a mediating device. Research limitations/implications The paper is based on a single organization, and therefore, the findings of the paper are limited to theoretical generalization. Practical implications The study has practical implications directed toward top management, controllers and project managers working with SCIPs. This study suggests that calculations in the early phase are used to unite and create a shared view in the early phase rather than to present rational answers to different investment decision. Calculations can also be used to direct attention toward important areas, sort out and prioritize among ideas, communicate a shared view and function as a template. Thus, calculations are essential in the early phase as they help to transform activities into actions. Originality/value This paper contributes to the accounting literature in which it has been emphasized that we still know little of strategic capital budgeting processes, with insights into the multiple uses of calculations in the early phase of SCIPs. We also argue that calculations act as mediating devices in the early phase of SCIPs as they provide a common frame of reference and a basis for action.

No abstract