Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing

Laguecir, Aziza; Kern, Anja; Kharoubi, Cécile

doi:10.1016/j.mar.2020.100715

Cited by 20 publications

(12 citation statements)

References 53 publications

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“…Similarly, future research would likely benefit from studies inside hybrid organisations (Pache and Santos, 2013), seeking more in-depth insights into internal operational and accounting practices (e.g. Ahrens and Chapman, 2007; Jørgensen and Messner, 2010; Laguecir et al , 2021) and focusing more on the internal context where different actors operate to promote performance and accountability changes (Grossi et al , 2020).…”

Section: Conclusion and Future Research Agendasmentioning

confidence: 99%

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

Grossi

Vakkuri

Sargiacomo

2021

AAAJ

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PurposeDrawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.Design/methodology/approachThe authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.FindingsHybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.Practical implicationsThis contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.Originality/valueHybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

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Section: Conclusion and Future Research Agendasmentioning

confidence: 99%

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

Grossi

Vakkuri

Sargiacomo

2021

AAAJ

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“…A firm can learn and gain information based on its current environment and utilize it to forecast the future (Atkinson et al, 1997). Thus MAPs play a role in building a compromise between institutional pressures and organizational change in strategic planning (Laguecira, Kernc, & Kharoubid, 2020).…”

Section: Management Accounting Practicesmentioning

confidence: 99%

“…As the element of internal contingency, the strategy has become the explanatory variable in assessing the development of MAPs (Ahmad, 2012). Thus, it is essential to focus on how strategy utilization in the competing institutional pressures integrates into organizational practices (Laguecira, Kernc, & Kharoubid, 2020). In the manufacturing sector, the business strategy induced is not an ordinary matter as it will shape a company.…”

Section: Introductionmentioning

confidence: 99%

The Miles and Snow Business Strategy Typology and the Adoption of Management Accounting Practices

Mat¹,

Subri²,

Fahmi³

2021

APMAJ

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Changes in the business environment requires that a company adopts a more adaptive strategy. A business strategy is not just about planning, but it needs to be supported with meaningful information. Management accounting complements a business strategy by providing crucial information, not just limited to cost efficiency, but customer satisfaction and quality management. However, the adoption of management accounting practices (MAPs) is believed to be influenced by strategy. Using the Miles and Snow (1978) business strategy typology model, this study examined the influence of business strategy on the adoption of MAPs, focusing on how the different types of business strategies used in organizations may influence the adoption of MAPs. Data was collected from manufacturing companies in Malaysia. The result showed that most Malaysian manufacturing companies utilized three major classifications of strategies, i.e., defender, prospector, analyzer, and only a few were classified as reactors. The result showed that the adoption level of both traditional and advanced MAPs is also high. Findings from this study indicated an influence of the defender and analyzer types towards adopting traditional MAPs, whereas the prospector type had influenced the adoption of advanced MAPs. Keywords: management accounting practices, business strategy, defender, prospector, analyzer, reactor

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“…Boedker and Chua, 2013), less attention has been paid on accountability and emotions. For accountability, the underlying assumption is the satisfaction of expectancies of stakeholders (Demirag et al, 2004;Almqvist et al, 2013), which are multiple, diverse and sometimes conflicting (Grossi and Thomasson 2015;Laguecir et al, 2019Laguecir et al, , 2020. The emotions, then, are one of the elements which may shape, alter and transform such expectancies.…”

Section: Emotional Accountability Of Ppp City Hospitals 889mentioning

confidence: 99%

Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey

Demirag

Fırtın

Bilbil

2020

JPBAFM

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PurposeThis paper explores the role of the COVID-19 pandemic in the financial and parliamentary accountability mechanisms of public-private partnership (PPP) “City Hospitals” in Turkey. Diverse and changing accountability mechanisms are explored regarding budgetary, affordability and emotions during the COVID-19 pandemic.Design/methodology/approachThis is a case study of City Hospitals in Turkey. Empirical data are collected and analyzed qualitatively from publicly available government and related sources, Turkish National Audit reports (Sayistay), strategic healthcare investment plans, relevant laws, decrees and NGO reports and news articles.FindingsExisting accountability mechanisms for arranging and/or delivering value-for-money (VfM) in Turkish PPP hospitals are weak. This provided policy makers with more flexibility to manage expectations of its citizens in dealing with COVID-19 pandemic. Political decision makers, through PPPs, created political capital for themselves by engaging in emotional accountability at the expense of better financial and parliamentary accountability.Originality/valueThis article contributes to the literature by articulating how roles of accountability change in crisis and introduces the concept of emotional accountability during a period of heavy infrastructure investments in City Hospitals in Turkey.

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Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing

Cited by 20 publications

References 53 publications

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

The Miles and Snow Business Strategy Typology and the Adoption of Management Accounting Practices

Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey

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