Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems

Goretzki, Lukas; Strauß, Erik; Wiegmann, Leona

doi:10.1111/1911-3846.12357

Cited by 36 publications

(102 citation statements)

References 74 publications

(250 reference statements)

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“…As illustrated, much research attention has been devoted to how formalised accounting systems produce varied social practices (Cruz et al 2009). Yet, less is known about the ability of individual actors to also translate local practices into formalised accounting systems (see Goretzki et al 2017). Consequently, this paper argues that in order to understand the development process of SCS, the combination of control over, embedded in flexible system design, and control in situ, system use and development in a particular context, merits more scholarly attention.…”

Section: The Dual Role Of Controlmentioning

confidence: 99%

“…Free 2007; Englund and Gerdin 2015) as their analytical frame, but rarely confront the iteration between system design and use in their analyses. This is with the exception of Goretzki et al (2017) who suggest that local actors also have the potential to 'formalise' global accounting and control systems by applying local knowledge. And, although the core of Goretzki et al's argument promotes local actors as change agents, the contextual specifics of SCS may not necessarily require transferral to global equivalents; rather, SCS change may also be a local phenomenon while the global systems remain flexible enough to allow for local contingencies in the (re)design process.…”

Section: Applications In Extant Management Accounting and Control Resmentioning

confidence: 99%

“…To this end, developing the process characteristics of experimentation, experience, participation and professionalism (Wouters and Wilderom 2008) can be seen as building upon a social constructivist analytical use of the framework, in addition to its conventional functionalistic intent. Specifically, Wouters and Wilderom (2008) posit that the development process of the system is affected by employee experience, which builds upon skills and knowledge in a local context (see also Goretzki et al 2017), as well as professionalism which is indicative of positive attitudes to the formal system. This is in addition to experimentation with performance measures and transparency of the system, which both augment an enabling system from the perspective of the employees.…”

Section: Applications In Extant Management Accounting and Control Resmentioning

confidence: 99%

“…For example, Ahrens and Chapman (2004) recognise that employees are not passive recipients of system design which implicitly suggests control in situ. Meanwhile, Goretzki et al (2017) suggest that local actors both use and manipulate codified knowledge from the formal system, developing it on route. Further, Wouters and Roijmans (2011) note that a performance measurement system (PMS) should serve both management and the system's users by looking at the characteristic of experimentation in the design stage.…”

Section: Inferences Of Control In Situ Via the Process Characteristicsmentioning

confidence: 99%

“…Employees' attitude towards the system needs to be aligned with professional mind-set and competence, suggesting conditions beyond the system are necessary for its success Goretzki et al (2017) Exploring the roles of vernacular accounting systems in the development of 'enabling' global accounting and control systems Development process and explicitly the process characteristics…”

Section: System Characteristicsmentioning

confidence: 99%

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Theorising and conceptualising the sustainability control system for effective sustainability management

Johnstone

2019

J Manag Control

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This conceptual paper explores the iterative relationship between system design and use for the development process of sustainability control systems (SCS). Building upon Adler and Borys' seminal framework (Adm Sci Q 41(4):61-89, 1996) as an analytical tool, it suggests that SCS are characteristically distinct, and more research into the dual role of control (i.e. control over based on system design and control in situ based on system use by the individual user) is necessary for future theorisations of the SCS. It poses that for sustainable futures that extend beyond organisational boundaries, more attention is required on individual general employees in management accounting and control frameworks as instrumental for performance outcomes. To this end, individual values, borne from the extra-organisational context, are considered important alongside organisational ones for the development of SCS. Thus, the paper bridges perspectives on system characteristics, the individual and performance outcomes by offering a theoretical framework for future research. It also extends studies on accounting as a social practice by emphasising the extra-organisational factors that influence internal accounting systems. Finally, it expounds upon the notion of social control as an individual-level phenomenon, necessary for sustainability. This expanded theoretical perspective also has implications for practice by encouraging managers to think strategically about how systems are received from the perspective of the user. This can encourage more commitment to the sustainability cause from the outset, as well as over spatial and temporal boundaries.

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Section: The Dual Role Of Controlmentioning

confidence: 99%

Section: Applications In Extant Management Accounting and Control Resmentioning

confidence: 99%

Section: Applications In Extant Management Accounting and Control Resmentioning

confidence: 99%

Section: Inferences Of Control In Situ Via the Process Characteristicsmentioning

confidence: 99%

Section: System Characteristicsmentioning

confidence: 99%

See 3 more Smart Citations

Theorising and conceptualising the sustainability control system for effective sustainability management

Johnstone

2019

J Manag Control

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Facilitating sustainability control in SMEs through the implementation of an environmental management system

Johnstone

2021

J Manag Control

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This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through the implementation of an environmental management system, formally certified to ISO 14001. Through a qualitative study of 18 SMEs and seven auditors operating in Northern Europe, the paper draws on the theoretical framework of sustainability control as an analytical tool to explore the interplay between the formal design of control instruments and the operational use of these in practice for the studied SMEs. The study finds that both the formalised control instrument design and operational use of these controls by employees are characteristically formal and procedure based for ISO 14001 certification. Nevertheless, environmental management in daily tasks is also achieved by engaging non-managerial employees through their passionate interests and intrinsic motivations. In extension to previous sustainability control research, the findings emphasise that local level operator knowledge is not only the product of formalised control system design, and that external factors are also important for guiding employee behaviour in situ. This proposes that daily working tasks are achieved through a combination of organisational and extra-organisational individual values and beliefs about sustainability. Particularly, engaging non-managerial employees in SMEs through a combination of extrinsic and intrinsic rewards appears valuable for sustainable futures. Therefore, in addition to compliance-driven controls, SME owner-managers should ensure supportive structures where employees are given the autonomy to be creative and innovative.

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Digitalisation and accounting language games in organisational contexts

2022

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The ambition of digitalisation to create centralised knowledge for all organisational actors may lead to the risk of de-contextualising that knowledge from the situation in which the information was generated, neglecting the specificities of local organisational contexts. To prevent such risk, digitalisation should promote the spread of a common language between its users who share rules and principles that lead to the same meanings. We refer to the concept of the language game to study how accounting reports receive meanings according to their use, and thereby how the use of accounting language helps in managing the specifics of organisational contexts. Considering complex organisations where different local accounting language games coexist, management accounting studies on digitalisation fail to explain how digital technology can promote the combination of those language games.The present study aims to answer the question of how digitalisation, promoting a global accounting language game, favours the combination of the accounting language games arising from local organisational contexts.This question is addressed by examining the case of the performance measurement of the new product development process in a multidivisional company. The case evidence highlights how a digital platform, promoting a corporate accounting language game for the whole organisation, favoured the combination of divisional accounting language games.The paper points out how digitalisation affects the boundaries between local and global accounting language games in the production of knowledge for decision-making. Also, the paper shows how digital technology is beneficial only when it does not compromise interactions between the different organisational contexts.

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Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems

Cited by 36 publications

References 74 publications

Theorising and conceptualising the sustainability control system for effective sustainability management

Theorising and conceptualising the sustainability control system for effective sustainability management

Facilitating sustainability control in SMEs through the implementation of an environmental management system

Digitalisation and accounting language games in organisational contexts

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