Are Routines "Really" an Organizational Concept?

Quinn, Martin

doi:10.26537/rebules.v0i28.1031

rebules

2017

DOI: 10.26537/rebules.v0i28.1031

|View full text |Cite

Are Routines "Really" an Organizational Concept?

Martin Quinn

Abstract: Since the publication of Burns and Scapens' (2000) work which draws on the concepts of rules and routines (see also Scapens, 1994), many management accounting scholars have followed their lead. Rules and routines have been adopted, adapted and clarified in many management accounting studies since then -see for example, Oliveira and Quinn

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2021

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 20 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Accounting and information systems in Irish family SME: professionalisation effects

Quinn

Cleary

Batt³

et al. 2021

JAMIS

View full text Add to dashboard Cite

Research Question: Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses? Motivation: Research indicates family businesses have more limited implementation and use of information systems (IS) coupled with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of accounting may explain such reported differences in IS use. Idea: This study tests two hypotheses around IS use and professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data: Data was collected from a survey of CFOs in a country with a strong family business tradition and strong professional accounting bodies. A response rate of 30% was achieved. Tools: A Mann-Witney test coupled with binary and multi-nominal regressions were used to test the hypotheses. Findings: Although professional accountants’ presence is a significant explanatory variable, the results show no significant difference in IS use between family and non-family-owned firms. However, contrary to similar studies in countries without strong professional accounting bodies, the analysis suggests that professionalisation is a significant explanatory factor in the similarities found. Contribution: By applying a more refined measure of professionalisation of accounting, this study provides a useful basis for further exploration of the professionalisation of the accounting function in family firms and links to IS use.

show abstract

Accounting and information systems in Irish family SME: professionalisation effects

Quinn

Cleary

Batt³

et al. 2021

JAMIS

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

hi@scite.ai

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Are Routines "Really" an Organizational Concept?

Cited by 1 publication

References 20 publications

Accounting and information systems in Irish family SME: professionalisation effects

Accounting and information systems in Irish family SME: professionalisation effects

Contact Info

Product

Resources

About