The study was designed to address specific gaps in the literature by identifying a comprehensive set of antecedents and characteristics with respect to the roles of management accountants (MAs) and exploring the consequences of how these roles are discharged. Interviews were conducted with 18 financial managers (FMs) and 18 operating managers (OMs) in medium and large manufacturing firms. Theoretical lenses of management control, contingency and role theory were used in the interpretation of the findings. A comprehensive picture of the antecedents, characteristics and consequences associated with the roles of MAs emerges from the data and the findings suggest that management and the MAs themselves play a critical part in the determination of the roles of MAs. In particular, the findings reveal contingencies and conflicts with regard to the interaction between MAs and OMs including the management control consequences associated with how MAs interact with OMs. For some MAs, the paper argues that role conflict, despite its negative connotations, may facilitate more effective management control. The adoption of a 'business partner' model for MAs is found here to be ambiguous, conditional and uncertain.
Purpose The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations. Design/methodology/approach A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings. Findings The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager. Research limitations/implications The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings. Practical implications The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities. Originality/value This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.
Purpose -The purpose of this paper is to investigate the factors relating to retention of employers on an undergraduate work placement programme in a third level institution. Design/methodology/approach -An action research methodology involving problem diagnosis, intervention planning, action and evaluation is employed. The diagnosis involved a survey of 130 employers that had taken students on placement during the first two years of the placement programme. The action research also involved workshops with the work placement team and the making of an intervention with respect to enhancing the placement process through the introduction of a Priority Partner initiative for 26 of the employers. Findings -The survey findings reveal differences in the ranking of importance of college selection criteria by employers, as well the impact of the placement manager's characteristics on the placement process. The intervention findings show that the employer retention percentage increased for the Priority Partners but remained the same for the other employers.Research limitations/implications -The study reports qualitative findings in the context of a placement programme in one institution which limits external validity. Practical implications -Employer retention would seem to be improved with the development of a customer relations management orientation with employers. The role of the placement manager is pivotal to enhancing the retention of employers as is the quality and professionalism of the work placement service. Originality/value -New empirical data extends the very limited understanding of company retention on work placement programmes.
Purpose The purpose of this paper is to report on an action learning (AL) approach to curriculum design and delivery of a two-year part-time executive masters program, facilitated in part through a longitudinal work-based action research project. Program participants were a mix of mid- to senior managers operating in both the public and private sector and business owners, and all were in full-time employment. Design/methodology/approach This paper presents findings relating to participant and tutor perspectives of the program design, structure, and content. It also chronicles an AL tutor initiative run in conjunction with the inaugural program delivery, established to provide a collegial approach to learner facilitation, and to enable a research informed model of practice. Findings Findings suggest that the program allowed for greater action-reflection among and across all contributors (students, tutors, and program managers), and facilitated cross-pollination of AL perspectives, thus strengthening the interaction between practitioner and academic, and among academics themselves. Furthermore, the early involvement of tutors informed the work-based research project and larger AL program, and facilitated a matching of research interests between practitioner and tutor. Originality/value These findings suggest that an action-based model of knowledge transfer and development offers significant learning benefits to those partaking in an executive development program, resulting in the following insights: executive needs better served using a learner-centric approach; problem-oriented work-based assessment affords theory–practice balance; there is evidence of action-reflection “contagion” among all contributors; and the presented AL cycle has potential value in the conceptualization of reflective action.
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