The globalisation of a profession: comparative management accounting in emerging and developed countries

Brandau, Michael; Hoffjan, Andreas; Wömpener, Andreas

doi:10.1504/ejim.2014.058485

Cited by 10 publications

(7 citation statements)

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“…The results enable us to affirm that Hypothesis 1 was accepted, which confirms previous studies (Amans et al, 2015;Oyadomari et al, 2008;Ozdil & Hoque, 2017;Russo et al, 2016). Most of the companies in the studied context have international capital (Sindusrfarma, 2018), configuring a relationship of a headquarters with an affiliate, which is a factor that may lead managerial accounting to converge towards the same standards which increases its utility, according to previous studies (Brandau et al, 2013;Brandau et al, 2014). From this perspective, it is believed that peculiarities of isomorphism suffered by the pharmaceutical sector have influenced the utility associated with budget purposes.…”

Section: Discussion Of the Resultssupporting

confidence: 89%

“…With this, it is expected that institutional isomorphism positively influences the purposes of the budget. Brandau et al's study (2013) found that managerial accounting practices are converging towards the same standards due to pressure from the three pillars of isomorphism, and the results are reinforced by Brandau et al (2014). In the studied companies, managerial accounting practices are being implemented as a consequence of isomorphism, increasing the importance of the utilized artifacts.…”

Section: Research Hypothesesmentioning

confidence: 92%

“…Homogenization is called isomorphism and comes from three types of mechanisms which lead to institutional change, coercive, imitative and normative. This classification is not always distinct empirically, but tends be derived from different conditions (DiMaggio & Powell, 1983, Judge, Li & Pinsker, 2010Brandau, Hoffjan & Wömpener, 2014;Ozdil & Hoque, 2017) In examining the process of homogenization, Oliver (1991) argues that the agents involved in the institutionalization process do not always display passive behavior in relation to institutions and their responses depend on predictive factors of institutional pressure.…”

Section: Strategic Responses To Institutional Isomorphismmentioning

confidence: 99%

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Influência do isomorfismo institucional na aceitação do orçamento mediada pelas finalidades de planejamento e diálogo

Luz

Lavarda

2021

Rev. contab. organ.

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O estudo teve como objetivo examinar a influência do isomorfismo institucional na aceitação do orçamento, mediada pelas finalidades do artefato. Realizou-se uma survey com gerentes das empresas do setor farmacêutico vinculadas ao Guia da Farmácia com amostra de 147 respostas válidas. Para a análise de dados e teste de hipóteses foi utilizada a Modelagem de Equações Estruturais pelos mínimos quadrados parciais. Os resultados apontam que os fatores coercitivos, miméticos e normativos advindos do ambiente levam a uma maior utilidade do artefato no contexto estudado. Aponta-se também para a influência positiva e significativa das finalidades de planejamento e a resposta estratégica de aceitação. O isomorfismo institucional ainda apresentou influência positiva e significativa na aceitação do orçamento. Encontrou-se ainda a mediação parcial das finalidades do orçamento na relação entre isomorfismo institucional e a resposta estratégica de aceitação. Infere-se que para uma maior aceitação faz-se relevante, além de utilizar o artefato para responder as pressões institucionais, dar utilidade às finalidades do orçamento nas atividades cotidianas da empresa. Como contribuições a teoria, o estudo reforça a complementaridade entre as proposições de isomorfismo institucional de DiMaggio e Powell (1983) e o modelo de respostas estratégicas propostas por Oliver (1991), trazendo a utilização do modelo para a literatura orçamentária. Aponta-se também a inclusão das finalidades do orçamento como variável mediadora na relação entre o isomorfismo institucional e a aceitação do orçamento.

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Section: Discussion Of the Resultssupporting

confidence: 89%

Section: Research Hypothesesmentioning

confidence: 92%

Section: Strategic Responses To Institutional Isomorphismmentioning

confidence: 99%

See 1 more Smart Citation

Influência do isomorfismo institucional na aceitação do orçamento mediada pelas finalidades de planejamento e diálogo

Luz

Lavarda

2021

Rev. contab. organ.

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“…. .occupy different positions in various countries which results in low or high recognition as a profession Ahrens and Chapman (2000), Brandau et al (2014), Goretzki et al (2013), Goretzki and Messner (2019), Lambert and Pezet (2011) . .…”

Section: Findings Of the Reviewed Articlesmentioning

confidence: 99%

What we know about management accountants’ changing identities and roles – a systematic literature review

Wolf

Küttner

Feldbauer‐Durstmüller

et al. 2020

JAOC

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Purpose Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective. Design/methodology/approach This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles. Findings This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities. Originality/value To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

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“…The conducted analysis can contribute to wider application of ABC in SMEs in developing economies. Unlike other studies that deal with management accounting practices in developed and developing economies [11], our study focuses on a single developing country. Hence, our study fills the gap regarding the lack of empirical research into ABC in SMEs and especially the lack of empirical research on ABC in developing countries.…”

Section: Introductionmentioning

confidence: 99%

Expectations and limitations of activity-based costing application in small and medium-sized enterprises

Todorović¹,

Janjić²,

Pašić³

2018

Ekonomika preduzeća

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U ovoj studiji ispitujemo primenu obračuna troškova po aktivnostima (ABC) u malim i srednjim preduzećima (SMEs). Ključno pitanje je koji faktori utiču na to da li će ABC unaprediti performanse i konkurentnost malih i srednjih preduzeća. Cilj naše studije je da se identifikuju efekti (očekivanja) i ograničenja primene ABC u malim i srednjim preduzećima. Pored ostalih faktora, očekivane koristi i potencijalna ograničenja su ključni faktori implementacije ABC, potencijalnog unapređenja performansi i konkurentnosti malih i srednjih preduzeća. Analiza je sprovedena na uzorku od 33 preduzeća iz sektora malih i srednjih preduzeća Srbije. Studija je pokazala da unapređenje performansi i obezbeđenje tačnijih informacija predstavljaju ključne koristi od implementacije ABC. Takođe, jedan od ključnih ograničavajućih faktora šire primene ABC u sektoru malih i srednjih preduzeća predstavlja nedostatak profesionalnih znanja i praktičnih veština.

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The globalisation of a profession: comparative management accounting in emerging and developed countries

Cited by 10 publications

References 0 publications

Influência do isomorfismo institucional na aceitação do orçamento mediada pelas finalidades de planejamento e diálogo

Influência do isomorfismo institucional na aceitação do orçamento mediada pelas finalidades de planejamento e diálogo

What we know about management accountants’ changing identities and roles – a systematic literature review

Expectations and limitations of activity-based costing application in small and medium-sized enterprises

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