The Utilization Process: A Conceptual Framework and Synthesis of Empirical Findings

Beyer, Janice M.; Trice, Harrison M.

doi:10.2307/2392533

Cited by 564 publications

(413 citation statements)

References 43 publications

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“…" (p. 599) In contrast to the literature discussed first, these publications do not emphasize the technical aspects of providing accounting information (supply-side perspective), but rather focus on the organizational or user perspective. This construct was first introduced by Beyer/Trice (1982) relating to the use of social science research results.…”

Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

113

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To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasing number of them has been changing towards a (partially) integrated accounting system design.In accounting literature, a debate is still on whether this change is for the better or for the worse, especially as from a normative theory perspective no dominant standard exists that provides appropriate information for any given accounting problem which would support a separate accounting system design. Our paper adds to this debate by empirically analyzing the impact of an increasingly integrated accounting system design on controllership effectiveness. Our analysis is distinctive for two reasons. First, we use a dyadic research design surveying both controllers and representatives of general management which allows us to include management's perspective into our analysis in a valid fashion. Second, we do not restrict our model to the technical or supply-side characteristics of management accounting system design, but expand our approach to the user perspective of management accounting information as a financial language.By using structural equation modeling for a sample of 149 dyads surveyed from the German Top-1500 firms in 2007, we identify no statistically significant direct effect of the technical accounting system design, but a fully mediating influence of a unified financial language on controllership effectiveness. Our results imply amongst others that consistency of management accounting with financial reporting, which results from an integrated accounting system design, is an important property of management accounting information. Especially in the context of a financially oriented management control system, controllers therefore should take special care to align their internal reporting with the financial accounting reports provided to investors.-3 -

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Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

113

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“…In terms of institutionalization (Beyer and Trice 1982), our findings suggest that WBIs are in the societal "adoption phase", generating "affective reactions" (including discussions about their role within society), whereas SDI-Cs would be at the more advanced "implementation phase", generating instead "receptive reactions" (i.e., discussions about how well messages are being understood and appropriated by different actors). WBIs engender interest, surprise, and dialogue among the interviewed policy actors, whereas SDI-Cs tend to generate conflict among producers and actors about their potential use.…”

mentioning

confidence: 86%

Can Indicators Bridge the Gap between Science and Policy? An Exploration into the (Non)Use and (Non)Influence of Indicators in EU and UK Policy Making

Sébastien¹,

Bauler²,

Lehtonen³

2014

Nature and Culture

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Article (Accepted Version) http://sro.sussex.ac.uk Sébastien, Léa, Bauler, Tom and Lehtonen, Markku (2014) Can indicators fill the gap between science and policy? An exploration of the (non) use and (non) influence of indicators in EU and UK policymaking. Nature and Culture, 9 (3). pp. 316-343. ISSN 1558-6073 This version is available from Sussex Research Online: http://sro.sussex.ac.uk/50679/ This document is made available in accordance with publisher policies and may differ from the published version or from the version of record. If you wish to cite this item you are advised to consult the publisher's version. Please see the URL above for details on accessing the published version. Copyright and reuse:Sussex Research Online is a digital repository of the research output of the University.Copyright and all moral rights to the version of the paper presented here belong to the individual author(s) and/or other copyright owners. To the extent reasonable and practicable, the material made available in SRO has been checked for eligibility before being made available.Copies of full text items generally can be reproduced, displayed or performed and given to third parties in any format or medium for personal research or study, educational, or not-for-profit purposes without prior permission or charge, provided that the authors, title and full bibliographic details are credited, a hyperlink and/or URL is given for the original metadata page and the content is not changed in any way. Can Indicators Bridge the Gap between Science and Policy? An Exploration into the (Non)Use and (Non)Influence of Indicators in EU and UK Policy-MakingLéa Sébastien, Tom Bauler, and Markku Lehtonen AbstractThis article examines the various roles that indicators, as boundary objects, can play as a science-based evidence for policy processes. It presents two case studies from the EU-funded POINT project that examined the use and influence of two highly different types of indicators: composite indicators of sustainable development at the EU level and energy indicators in the UK. In both cases indicators failed as direct input to policy making, yet they generated various types of conceptual and political use and influence. The composite sustainable development indicators served as "framework indicators", helping to advocate a specific vision of sustainable development, whereas the energy indicators produced various types of indirect influence, including through the process of indicator elaboration. Our case studies demonstrate the relatively limited importance of the characteristics and quality of indicators in determining the role of indicators, as compared with the crucial importance of "user factors" (characteristics of policy actors) and "policy factors" (policy context).

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“…From the social research surrounding Great Society programmes in the US in the 1960s (Aaron 1978) to British local government "best value" and "evidence based" initiatives around the turn of the 21 st century (Percy Smith 2002: 36) and UK national government in the early twenty-first century (Sowden and Raine 2008;Monaghan 2012) significant traces of a direct role of research in policy making have remained elusive. The literature on research utilization contains many convincing accounts of why research does not appear to be taken up by policy makers in this linear way (see Beyer and Trice 1982 for a meta-analysis), including those based on differences in timescales (Jowell 2003: 9-10), professional environments (Martin, Currie and Lockett 2011) and modes of argumentation between the worlds of science and politics (Ritter 2009) on and institutional constraints on policymaking (Waddell et al 1995), such that this lack of direct or "instrumental" influence can be described as overdetermined.…”

Section: Success and The Uptake Of Policy Researchmentioning

confidence: 99%

What’s methodology got to do with it? Public policy evaluations, observational analysis and RCTs

Page¹

2016

Handbook of Research Methods and Applications in Political Science

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The Utilization Process: A Conceptual Framework and Synthesis of Empirical Findings

Cited by 564 publications

References 43 publications

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Can Indicators Bridge the Gap between Science and Policy? An Exploration into the (Non)Use and (Non)Influence of Indicators in EU and UK Policy Making

What’s methodology got to do with it? Public policy evaluations, observational analysis and RCTs

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