Assessing the quality of evidence in empirical management accounting research: The case of survey studies

Stede, Wim A. Van der; Young, Susan; Chen, Clara Xiaoling

doi:10.1016/j.aos.2005.01.003

Cited by 314 publications

(198 citation statements)

References 118 publications

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“…The second follow-up included the questionnaire and a new cover letter, sent to only those who had not answered. We received 144 mailed questionnaires (of 387), 11 for a response rate of 37.2%, which is similar to the rates reported in comparable studies (Van der Stede et al, 2005). Thirteen questionnaires had to be discarded: nine because they were incomplete and four because the hospitals they represented were too small to have formal control systems in place (i.e., fewer than 50 beds).…”

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confidence: 68%

“…First, our empirical study considers the strategic priority an exogenous variable, without empirically addressing how the priority has been formulated and emphasised. Second, the results are based on a survey and thus suffer from survey-related limitations (Van der Stede et al, 2005 Furthermore, despite the substantial stream of literature related to the design of incentive systems for lower-level managers, we note poor attention to the relationship between the use of PMS and incentive systems for physicians in public hospitals. This relationship may be problematic, considering the difficulties associated with aligning performance metrics, organisational strategies, and goals with highly specialised, powerful, and influential physicians who develop professional activities in bureaucratic organisations that are often forced to rely on the decreasing financial resources provided by public authorities.…”

Section: Discussionmentioning

confidence: 99%

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Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

Harlez

Malagueño

2016

Management Accounting Research

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This study aims to respond to recent calls for a better understanding of the factors that support the effectiveness of formal control practices in hospitals. Based on survey data from 117 top-level managers in Belgian hospitals KeywordsPerformance measurement systems; strategic priorities; personal background; hospital performance; interactive use IntroductionHospitals face growing regulatory and competitive pressures to develop management control systems (Cardinaels and Soderstrom, 2013). However, formal management control systems (MCS) are seen to be problematic in hospitals (Aidemark and Funck, 2009).Questions about the use of monetary incentives for goal congruence, the power of physicians and nurses over operational processes, various priorities imposed by a large diversity of influential stakeholders, and austere budgets that constrain expansion and restructuring combine to create unparalleled complexities for the effective use of MCS (Abernethy et al., 2007). Previous research in management accounting thus calls for a better understanding of MCS in hospitals (e.g., Bai et al., 2010;King and Clarkson, 2015), especially factors that influence the effectiveness of formal performance measurement systems (PMS) (Ballantine et al., 1998;Cardinaels and Soderstrom, 2013). 2Over the past two decades, the literature on MCS in hospitals has emphasised the importance of aligning the use of MCS with hospital strategies (e.g., Aidemark and Funck, 2009;Ballantine et al., 1998;Chilingerian and Sherman, 1987;Wardhani et al., 2009), an alignment that should lead to positive organisational outcomes, such as hospital performance 2 Management control systems are defined as "formal, information-based routines and procedures managers use to maintain or alter patterns in organisational activities" (Simons, 1995, p. 5). Formal performance measurement systems are an essential aspect of formal management control systems (Chenhall, 2005;Henri, 2006). 3( King et al., 2010). Inherent in these arguments is the implicit assumption that the individual behaviour of clinicians dominating the core operations of a hospital can be controlled towards the successful achievement of hospital strategies. However, several management accounting studies (e.g., Abernethy and Stoelwinder, 1991, 1995;Jones, 2002) report that regular conflicts between the professional objectives of administrators and clinicians curtail the effectiveness of MCS. Coombs (1987, p.391) notes that bureaucratic control mechanisms attempted by administrators have "the potential to substantially affect the motivations and practices of a relatively cohesive and powerful occupational group who frequently defend their professional autonomy quite effectively". Therefore, our knowledge of how PMS are effectively used to support hospital strategies remains incomplete and fragmented.In the hospital management literature, significant attention has concentrated on the role of "doctor managers" (i.e., managers with a clinical background) in the management team and the implication...

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confidence: 68%

Section: Discussionmentioning

confidence: 99%

Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

Harlez

Malagueño

2016

Management Accounting Research

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“…A pesquisa emprega o nível de análise do indivíduo, considerando múltiplos respondentes dentro de uma única organização (Van der Stede, Young, & Chen, 2005). Esse tipo de metodologia pode refletir razoavelmente as crenças de diversas áreas, assim como a crença da organização como um todo, o que foi contemplado no presente trabalho ao abranger executivos de todas as diretorias da organização.…”

Section: Desenho Metodológicounclassified

“…Outros estudos em controle gerencial utilizaram essa mesma metodologia (Brownell & Hirst, 1986;Chow, Kato, & Merchant, 1996), apesar de se considerar que não seja a mais frequente (Van der Stede et al, 2005). A escolha dessa metodologia originou-se da importância de se estudar os fenômenos de modo mais profundo, tendo a lógica de um único contexto organizacional.…”

Section: Desenho Metodológicounclassified

As Múltiplas Funções do Orçamento Empresarial

2016

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Resumo O orçamento é um dos principais artefatos de gestão e é utilizado para diferentes propósitos. Estudos têm desconsiderado que esse artefato pode ser utilizado para múltiplas funções e ser percebido diferentemente por executivos dentro de uma mesma organização. Este artigo discute a ideia de múltiplas funções do orçamento empresarial e investiga sua associação com a percepção de utilidade e relevância do artefato. Foi realizado um survey single entity, em uma empresa do setor elétrico brasileiro a partir de um questionário que foi enviado a executivos de diversas áreas abrangendo uma amostra de 75 gestores. O estudo revelou que a importância do orçamento para desempenhar as funções de planejamento e diálogo está associada à percepção de utilidade e de relevância do artefato. Especificamente, constatou-se que as funções de diálogo (ex post) estão mais fortemente associadas à utilidade para gestão e relevância para a tomada de decisões, do que as funções de planejamento (ex ante). Como consequência, são obtidos indícios de que o orçamento empresarial não deveria ser visto como um artefato estático de planejamento, e preocupações em relação à motivação, à comunicação, cujas funções são de diálogo, deveriam ser consideradas fundamentais para que o artefato possa ser explorado com maior intensidade no ambiente organizacional.

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“…For example, surveys are used to judge quality in fields such as the humanities (Hug, Ochsner, & Daniel, 2013) and accounting (Brinn et al, 2001;Lowe & Locke, 2005;Lowensohn & Samelson, 2006;Northcott & Linacre, 2010). Another method is to judge the quality of evidence using surveys as the technique for the studies' data collection (Van der Stede, Young, & Chen, 2005). Additionally, some contextual factors affect perceptions about quality, such as the researcher's geographic origin, research orientation, and the respondent's affiliation with a journal (Ballas & Theoharakis, 2003).…”

Section: Judging the Research Quality Of Journals: Perception Studiesmentioning

confidence: 99%

Quality in the process of scientific production in accounting in Brazil

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Assessing the quality of evidence in empirical management accounting research: The case of survey studies

Cited by 314 publications

References 118 publications

Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance

As Múltiplas Funções do Orçamento Empresarial

Quality in the process of scientific production in accounting in Brazil

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