Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information*

Roijmans, Diana; Wouters, Marc

doi:10.1111/j.1911-3846.2010.01055.x

Cited by 108 publications

(60 citation statements)

References 83 publications

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“…Given the lack of research on how risk managers become influential, our research draws on an exploratory field study (Ahrens and Chapman, 2004;Free, 2007;Wouters and Roijmans, 2011) to collect empirical evidence. Since banks have been at the forefront of using risk management tools (Crouchy et al, 2001), we chose to study financial risk managers in banks.…”

Section: Site Selectionmentioning

confidence: 99%

“…Given that the organizational dynamics we aimed to observe were likely to evolve over time (Wouters and Roijmans, 2011;Ahrens and Chapman, 2004), we collected data over a six-year period. A longitudinal approach was also important in being able to explore how the development of risk management tools and associated social processes changed over time, particularly as risk managers and others in the organization gained experience (Tekathen and Dechow, 2013).…”

Section: Data Collectionmentioning

confidence: 99%

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How do risk managers become influential? A field study of toolmaking in two financial institutions

Hall

Mikes

Millo

2015

Management Accounting Research

103

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Section: Site Selectionmentioning

confidence: 99%

Section: Data Collectionmentioning

confidence: 99%

How do risk managers become influential? A field study of toolmaking in two financial institutions

Hall

Mikes

Millo

2015

Management Accounting Research

103

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“…A crucial element of such negotiations is the integration of knowledge in a new global system (cf. Wouters and Roijmans 2011;Wouters and Wilderom 2008). Such discussions can be conflict laden, as the way in which knowledge is codified in an accounting and control system affects many organizational processes, how knowledge is produced, and what roles actors play in the knowledge creation process (cf.…”

Section: Introductionmentioning

confidence: 99%

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

Goretzki

Strauß

Wiegmann

2018

Contemporary Accting Res

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This study sheds light on how self‐developed local accounting and control systems (so‐called vernacular accounting systems; VAS) can influence knowledge integration in development processes of enabling global accounting and control systems. We focus on accounting and control systems as devices that enable local actors to build on codified knowledge to create “new” knowledge that can facilitate local problem solving. We argue that local actors would evaluate a proposed global system as enabling or coercive depending on both their ability to manipulate the knowledge codified within as well as the consequences that the codified knowledge has for their authority in the local knowledge creation process. Based on a case study of the development process of a global accounting and control system, we demonstrate that VAS can play a crucial role in both local actors’ evaluation of a proposed system (as points of reference) and their influence on knowledge integration (as knowledge transformation devices). Furthermore, local actors may continue to rely on their VAS if they realize that the proposed global system does not fit their needs. Local actors can thus use their VAS (as negotiation devices) to strengthen their position in the development process as counterparts to the global system designers because the “threat” of continuing to use the VAS may prompt system designers to integrate local knowledge into the proposed global system. We thus also suggest that, if made visible to others and actively mobilized, VAS may foster productive debates that facilitate the migration of local knowledge into global systems.

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“…Além disso, o orçamento, apesar de ser um artefato tecnicamente de gestão financeira, tem um escopo muito mais amplo, pois ele formaliza o fluxo, o compartilhamento e o uso de informações entre diversas áreas/unidades das empresas (Chapman & Kihn, 2009). Desse modo, esse artigo visa atender à proposição de que é necessário discutir o que a contabilidade significa e como ela é usada por gestores de fora da área de contabilidade e finanças das empresas (Kihn, 2011;Wouters & Roijmans, 2011).…”

Section: Introductionunclassified

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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Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information*

Cited by 108 publications

References 83 publications

How do risk managers become influential? A field study of toolmaking in two financial institutions

How do risk managers become influential? A field study of toolmaking in two financial institutions

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

As Múltiplas Funções do Orçamento Empresarial

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