00559nas a2200145 4500008004100000245008700041210006900128260000900197653001500206100001800221700002000239700002000259700001900279856011500298 2021 eng d 00 aFaith at Work: Religious Norms as Cultural Control in a Management Control Package 0 aFaith at Work Religious Norms as Cultural Control in a Managemen c2021 10 aAccounting 1 aAkroyd, Chris 1 aHenderson, Kali 1 aO'Grady, Winnie 1 aPesch, Heather u/biblio/faith-work-religious-norms-cultural-control-management-control-package 02180nas a2200145 4500008004100000245006600041210006500107260000900172490000700181520172400188653001501912100001801927700001701945856007201962 2020 eng d 00 aImprinting founders' blueprints on management control systems 0 aImprinting founders blueprints on management control systems c2020 0 v46 3 aIn this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture. 10 aAccounting 1 aAkroyd, Chris 1 aKober, Ralph uhttps://www.sciencedirect.com/science/article/pii/S1044500519300228 00492nas a2200121 4500008004100000245007900041210006900120260002300189653001500212100001800227700001900245856010600264 2020 eng d 00 aThe Temporal Effect of Organizational Controls in an Uncertain Environment 0 aTemporal Effect of Organizational Controls in an Uncertain Envir aHilo, Hawaii c2020 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi u/biblio/temporal-effect-organizational-controls-uncertain-environment 01176nas a2200169 4500008004100000245007100041210006700112260000900179300001400188490000700202520067400209653001500883100001800898700001700916700001400933856005900947 2019 eng d 00 aThe emergence of management controls in an entrepreneurial company 0 aemergence of management controls in an entrepreneurial company c2019 a1805-1833 0 v59 3 aThe dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion. 10 aAccounting 1 aAkroyd, Chris 1 aKober, Ralph 1 aLi, Danni uhttps://onlinelibrary.wiley.com/doi/10.1111/acfi.12477 00544nas a2200121 4500008004100000245009600041210006900137260004100206653001500247100001800262700002100280856012100301 2019 eng d 00 aA field study of management control in a family business: An appreciative inquiry approach 0 afield study of management control in a family business An apprec aMonterey Peninsula, California c2019 10 aAccounting 1 aAkroyd, Chris 1 aBiswas, Sharlene u/biblio/field-study-management-control-family-business-appreciative-inquiry-approach 00593nas a2200145 4500008004100000245009300041210006900134260003200203653001500235100001800250700002100268700002000289700001900309856011900328 2019 eng d 00 aRole of different levers of control on a family business’s professionalisation journey 0 aRole of different levers of control on a family business s profe aAuckland, New Zealand c2019 10 aAccounting 1 aAkroyd, Chris 1 aBiswas, Sharlene 1 aO'Grady, Winnie 1 aMitchell, Kate u/biblio/role-different-levers-control-family-businesss-professionalisation-journey 02241nas a2200181 4500008004100000245010400041210006900145260000900214300001200223490000700235520158100242653001501823100002001838700002401858700002101882700001801903856013801921 2018 eng d 00 aERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research 0 aERP Systems and Management Accounting New Understandings through c2018 a120-137 0 v14 3 aPurpose:
This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin.
Design/methodology/approach:
There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.
Findings:
When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.
Research limitations/implications:
The research is limited by the relatively small samples and by the fact that these were different research projects.
Practical implications:
Nudging has an obvious impact on research that should not be ignored.
Social implications:
Unintentional nudging should be considered with all research projects.
Originality/value:
This paper makes explicit that nudging occurs in research whether intentional or unintentional. 10 aAccounting 1 aSpraakman, Gary 1 aO’Grady, Winifred 1 aAskarany, Davood 1 aAkroyd, Chris u/biblio/erp-systems-and-management-accounting-new-understandings-through-nudging-qualitative-research 00572nas a2200121 4500008004100000245012400041210006900165260003000234653001500264100001800279700001700297856013600314 2018 eng d 00 aHow founders’ organizational blueprints influence the emergence of management control systems in an early stage firm. 0 aHow founders organizational blueprints influence the emergence o aCopenhagen, Denmark c2018 10 aAccounting 1 aAkroyd, Chris 1 aKober, Ralph u/biblio/how-founders-organizational-blueprints-influence-emergence-management-control-systems-early 02477nas a2200169 4500008004100000245007200041210006900113260000900182300001400191490000700205520195300212653001502165100002202180700001802202700001802220856006902238 2018 eng d 00 aManagement Controls and Pressure Groups: The Mediation of Overflows 0 aManagement Controls and Pressure Groups The Mediation of Overflo c2018 a1644-1667 0 v31 3 aPurpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces. 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris 1 aSawabe, Norio uhttps://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747 00546nas a2200169 4500008004100000245007800041210006900119260000900188300001000197490000700207653001500214653001700229100002000246700001800266700001700284856007500301 2017 eng d 00 aBeyond Budgeting: Distinguishing Modes of Adaptive Performance Management 0 aBeyond Budgeting Distinguishing Modes of Adaptive Performance Ma c2017 a33-53 0 v29 10 aAccounting 10 aBusiness Law 1 aO'Grady, Winnie 1 aAkroyd, Chris 1 aScott, Inara uhttp://www.emeraldinsight.com/doi/abs/10.1108/S1474-787120170000029003 00423nas a2200133 4500008004100000245003700041210003700078260002400115653001500139100002200154700001800176700001800194856007700212 2017 eng d 00 aExamining sustainability reports 0 aExamining sustainability reports aNaples, Italy c2017 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris 1 aSawabe, Norio u/biblio/examining-sustainability-reports 00463nas a2200121 4500008004100000245006000041210006000101260003100161653001500192100002100207700001800228856009500246 2017 eng d 00 aManagement Control in a Rapidly Growing Family Business 0 aManagement Control in a Rapidly Growing Family Business aMelbourne, Australia c2017 10 aAccounting 1 aBiswas, Sharlene 1 aAkroyd, Chris u/biblio/management-control-rapidly-growing-family-business 00619nas a2200133 4500008004100000245014100041210006900182260002800251653001500279100001800294700002200312700001800334856013300352 2017 eng d 00 aManagement control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments 0 aManagement control rhythms in a product innovation setting Enabl aSydney, Australia c2017 10 aAccounting 1 aAkroyd, Chris 1 aJollands, Stephen 1 aSawabe, Norio u/biblio/management-control-rhythms-product-innovation-setting-enabling-adaptive-practices-highly 00393nam a2200133 4500008004100000245003600041210003600077260000900113300000800122653001500130100002000145700001800165856007600183 2017 eng d 00 aPractical Managerial Accounting 0 aPractical Managerial Accounting c2017 a204 10 aAccounting 1 aPeacock, Brooks 1 aAkroyd, Chris u/biblio/practical-managerial-accounting 00548nas a2200145 4500008004100000245007100041210006700112260003100179653001500210653001700225100001800242700002000260700001700280856010500297 2016 eng d 00 aAn adaptive management model: A beyond budgeting informed approach 0 aadaptive management model A beyond budgeting informed approach aMelbourne, Australia c2016 10 aAccounting 10 aBusiness Law 1 aAkroyd, Chris 1 aO'Grady, Winnie 1 aScott, Inara u/biblio/adaptive-management-model-beyond-budgeting-informed-approach 00594nas a2200145 4500008004100000245009200041210006900133260003100202653001500233653001700248100001800265700002000283700001700303856012800320 2016 eng d 00 aBeyond budgeting and management change: Responding flexibly to environmental turbulence 0 aBeyond budgeting and management change Responding flexibly to en aMonterey, California c2016 10 aAccounting 10 aBusiness Law 1 aAkroyd, Chris 1 aO'Grady, Winnie 1 aScott, Inara u/biblio/beyond-budgeting-and-management-change-responding-flexibly-environmental-turbulence 01996nas a2200157 4500008004100000245008700041210006900128260000900197300001400206490000700220520144300227653001501670100002101685700001801706856011401724 2016 eng d 00 aThe Governance of Inter-firm Co-development Projects in an Open Innovation Setting 0 aGovernance of Interfirm Codevelopment Projects in an Open Innova c2016 a446 - 457 0 v28 3 aPurpose - This paper examines the governance of inter-firm co-development in an open innovation setting and shows how a stage-gate product development process can be used to support this relationship. Design/methodology/approach - We adopt a qualitative case-study approach informed by ethnomethodology. Data was obtained via semi-structured interviews and document analysis. Findings - We found that in an open innovation setting - where the producing partner relies on a research partner for all product development activities - a stage-gate product development process can act as a governance mechanism as it enables the development of trust and cooperation which supports the co-development relationship. Research limitations/implications - The implication of this finding is that a stage-gate process can be a flexible governance mechanism, which can adapt over time in relation to the needs of the co-development partners in an open innovation setting. This also lays the groundwork for future research to explore the applicability of this tool in other settings e.g. outsourcing arrangements as well as help guide the design and implementation of future governance mechanisms. Originality/value - In the context of accounting research, this paper helps practitioners and academics understand how a stage-gate process can be used as a governance mechanism to manage and control co-development projects in an open innovation setting. 10 aAccounting 1 aBiswas, Sharlene 1 aAkroyd, Chris u/biblio/governance-inter-firm-co-development-projects-open-innovation-setting 02709nas a2200169 4500008004100000245010300041210006900144260000900213300001100222490000700233520209500240653001502335100001802350700002102368700001902389856013102408 2016 eng d 00 aHow Management Control Practices Enable Strategic Alignment during the Product Development Process 0 aHow Management Control Practices Enable Strategic Alignment duri c2016 a99-138 0 v26 3 aPurpose – This paper examines how the management control practices of organization members enables the alignment of product development projects with potentially conflicting corporate strategies during the product development process.
Methodology/approach – Using an ethnomethodology informed research approach we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members from new product development (NPD), marketing and finance functions as well as an external market analysis document focused on our case study company and its market.
Findings – Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that organization members at our case study company used four management control practices to enable the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.
Research limitations/implications – These finding add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.
Practical implications – While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through the use of a number of management control practices.
Originality/value – We contribute to the management accounting research in this area by extending our understanding of how organization members use management control practices during the product development process. 10 aAccounting 1 aAkroyd, Chris 1 aBiswas, Sharlene 1 aChuang, Sharon u/biblio/how-management-control-practices-enable-strategic-alignment-during-product-development 00588nas a2200133 4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013500319 2016 eng d 00 aHow the rhythm of management controls enables organizational agility in a rapidly changing environment 0 aHow the rhythm of management controls enables organizational agi aAuckland, New Zealand c2016 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi 1 aSawabe, Norio u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment 00590nas a2200133 4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013700319 2016 eng d 00 aHow the rhythm of management controls enables organizational agility in a rapidly changing environment 0 aHow the rhythm of management controls enables organizational agi aAuckland, New Zealand c2016 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi 1 aSawabe, Norio u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment-0 00449nas a2200133 4500008004100000245005300041210004900094260001900143653001500162100001800177700001900195700001800214856008300232 2016 eng d 00 aThe Influence of Budgeting on Product Innovation 0 aInfluence of Budgeting on Product Innovation aBath, UK c2016 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi 1 aSawabe, Norio u/biblio/influence-budgeting-product-innovation 00559nas a2200121 4500008004100000245012000041210006900161260001700230653001500247100001800262700002200280856013500302 2016 eng d 00 aManagement controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties 0 aManagement controls framing and overflowing The construction of aDallas c2016 10 aAccounting 1 aAkroyd, Chris 1 aJollands, Stephen u/biblio/management-controls-framing-and-overflowing-construction-boundary-relation-non-transacting 02274nas a2200157 4500008004100000245008100041210006900122260000900191300000900200490000700209520174100216653001501957100002001972700001801992856010602010 2016 eng d 00 aThe MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight 0 aMCS Package in a NonBudgeting Organisation A Case Study of Mainf c2016 a1-25 0 v13 3 aPurpose – Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. We contribute to this literature by investigating the MCS package of an organisation which has never in its history had a budget. Design/methodology approach – We carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data was collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate web site and site visits. Findings – We found that Mainfreight’s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic, and reward systems managers used to monitor key drivers of short and long term performance with a focus on profitability. Research limitations/implications – The implication of our finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting. Practical implications – We show that organisations can operate without budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic, and reward systems. Originality/value – The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package. 10 aAccounting 1 aO'Grady, Winnie 1 aAkroyd, Chris u/biblio/mcs-package-non-budgeting-organisation-case-study-mainfreight 00519nas a2200133 4500008004100000245007500041210006900116260002900185653001500214100001800229700001900247700001800266856010100284 2016 eng d 00 aThe Temporal Effect of Management Control in an Uncertain Environment 0 aTemporal Effect of Management Control in an Uncertain Environmen aMadison, Wisconsin c2016 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi 1 aSawabe, Norio u/biblio/temporal-effect-management-control-uncertain-environment 02287nas a2200169 4500008004100000245008900041210006900130260000900199300001200208490000700220520177400227653001502001100002202016700001802038700001802056856004302074 2015 eng d 00 aCore Values as a Management Control in the Construction of "Sustainable Development" 0 aCore Values as a Management Control in the Construction of Susta c2015 a127-152 0 v12 3 aPurpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilize a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation’s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values. 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris 1 aSawabe, Norio uhttp://www.emeraldinsight.com/loi/qram 00567nas a2200133 4500008004100000245009800041210006900139260003400208653001500242100001800257700001900275700001800294856012100312 2015 eng d 00 aThe Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation 0 aEffect of Budget Cycles and the Rhythm of Organizational Activit aRaleigh, North Carolina c2015 10 aAccounting 1 aAkroyd, Chris 1 aHorii, Satoshi 1 aSawabe, Norio u/biblio/effect-budget-cycles-and-rhythm-organizational-activities-product-innovation 01757nas a2200181 4500008004100000245011300041210006900154260000900223300001200232490000700244520115600251653001501407100002001422700002401442700002101466700001801487856007001505 2015 eng d 00 aEmployers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates 0 aEmployers Perceptions of Information Technology Competency Requi c2015 a403-422 0 v25 3 aManagement accountants work in a computerized workplace with information technology (IT) being used for financial ledgers and reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. This paper examines the IT knowledge and skills that employers require of management accounting graduates. An exploratory field research approach was used to gather data. Chief financial officers (CFOs) and their subordinates at some of New Zealand’s largest firms were interviewed. These respondents were consistent in their requirements. In particular they emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and familiarity with the structure and navigation of an enterprise resource planning (ERP) system to be able to process transactions such as accounts receivable or accounts payable. Of those requirements, Excel for analysis was by far the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates. 10 aAccounting 1 aSpraakman, Gary 1 aO’Grady, Winifred 1 aAskarany, Davood 1 aAkroyd, Chris uhttp://www.tandfonline.com/doi/full/10.1080/09639284.2015.1089177 00526nas a2200133 4500008004100000245007800041210006900119260002300188653001500211100001800226700002200244700001800266856010800284 2015 eng d 00 aManagement Control of Time and Space: (Re)framing the Transacting Context 0 aManagement Control of Time and Space Reframing the Transacting C aOsaka, Japan c2015 10 aAccounting 1 aAkroyd, Chris 1 aJollands, Stephen 1 aSawabe, Norio u/biblio/management-control-time-and-space-reframing-transacting-context 00505nas a2200133 4500008004100000245006600041210006400107260002600171653001500197100002200212700001800234700001800252856010100270 2015 eng d 00 aTemporality, Change and the Stand-alone Sustainability Report 0 aTemporality Change and the Standalone Sustainability Report aGalway, Ireland c2015 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris 1 aSawabe, Norio u/biblio/temporality-change-and-stand-alone-sustainability-report 00521nas a2200121 4500008004100000245008800041210006900129260002200198653001500220100002000235700001800255856012600273 2014 eng d 00 aInformation Technology Requirements for Newly Hired Management Accounting Graduates 0 aInformation Technology Requirements for Newly Hired Management A aSan Antonio c2014 10 aAccounting 1 aSpraakman, Gary 1 aAkroyd, Chris u/biblio/information-technology-requirements-newly-hired-management-accounting-graduates-0 01173nas a2200157 4500008004100000245007500041210006900116260000900185300001200194490000600206520068400212653001500896100001800911700001700929856006900946 2013 eng d 00 aGuest editorial: Introduction to Management Accounting Change in Japan 0 aGuest editorial Introduction to Management Accounting Change in c2013 a376-379 0 v9 3 aPurpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.
Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.
Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.
Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan. 10 aAccounting 1 aAkroyd, Chris 1 aKato, Yutaka uhttp://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031 00469nas a2200121 4500008004100000245006500041210006400106260002200170653001500192100002200207700001800229856010000247 2013 eng d 00 aInvestigating The Role Of Stand-alone Sustainability Reports 0 aInvestigating The Role Of Standalone Sustainability Reports aKobe, Japan c2013 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris u/biblio/investigating-role-stand-alone-sustainability-reports-0 00454nas a2200121 4500008004100000245006200041210005800103260002200161653001500183100002200198700001800220856009400238 2013 eng d 00 aThe Network Effects of Core Values on Management Controls 0 aNetwork Effects of Core Values on Management Controls aNew Orleans c2013 10 aAccounting 1 aJollands, Stephen 1 aAkroyd, Chris u/biblio/network-effects-core-values-management-controls-0 02491nas a2200169 4500008004100000245009100041210006900132260001800201300001100219490000700230520194900237653001502186100001302201700002002214700001802234856006902252 2013 eng d 00 aA Revenue Management Perspective of Management Accounting Practice in Small Businesses 0 aRevenue Management Perspective of Management Accounting Practice aBingley c2013 a92-116 0 v21 3 aPurpose: The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. Design/methodology/approach: The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings: We identify that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, we identify various attributes of small businesses that provide alternative specifications of the size contingency variable. Research limitations/implications: The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study is intended to illustrate some of the influences of small business characteristics identified in our framework. Given its narrow scope, our findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences. Practical implications: The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation. Originality/value: The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses. 10 aAccounting 1 aNg, Fred 1 aHarrison, Julie 1 aAkroyd, Chris uhttp://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-0023 00368nas a2200121 4500008004100000245002900041210002800070260002800098653001500126100002000141700001800161856006700179 2013 eng d 00 aWeeklies In, Budgets Out 0 aWeeklies In Budgets Out aLancing, Michigan c2013 10 aAccounting 1 aO'Grady, Winnie 1 aAkroyd, Chris u/biblio/weeklies-budgets-out-0 00508nas a2200121 4500008004100000245008600041210006900127260002400196653001500220100001800235700001700253856011600270 2012 eng d 00 aThe emergence and utilisation of management control systems in a high growth firm 0 aemergence and utilisation of management control systems in a hig aWashington DC c2012 10 aAccounting 1 aAkroyd, Chris 1 aKober, Ralph u/biblio/emergence-and-utilisation-management-control-systems-high-growth-firm-0 00429nas a2200121 4500008004100000245005400041210005200095260002400147653001500171100001800186700001700204856008600221 2012 eng d 00 aTrust and control: The case of a high-growth firm 0 aTrust and control The case of a highgrowth firm aWashington DC c2012 10 aAccounting 1 aAkroyd, Chris 1 aKober, Ralph u/biblio/trust-and-control-case-high-growth-firm-0 01460nas a2200157 4500008004100000245008900041210006900130260000900199300001400208490000700222520095300229653001501182100002001197700001801217856006701235 2011 eng d 00 aThe Integration Substitute: The Role of Controls in Managing Human Asset Specificity 0 aIntegration Substitute The Role of Controls in Managing Human As c2011 a1055-1086 0 v51 3 aAs the integration solution to the problem of specific assets cannot be replicated on human asset specificity because slavery is illegal, economic theory states that control systems substitute for integration through a balanced structure to help align diverse interests. To understand the intricate design features of the balance, we examine a case-study firm. For low human asset specificity, the restriction and segregation of usable decision rights link with standards. However, incentives are traced to individuals only to the extent task deviations do not create relevant future costs that are difficult to be self-corrected. For high specificity, incentives are related to outputs rather than outcomes, because outcome variations reduce the attractiveness of maintaining the balance. Subjective assessment is used as an efficient alternate ‘balancing’ solution and decision control is shared when available subjective data are inadequate. 10 aAccounting 1 aSridharan, V.G. 1 aAkroyd, Chris uhttp://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X 02106nas a2200157 4500008004100000245006900041210006500110260000900175300001200184490000600196520165400202653001501856100001801871700001601889856004301905 2011 eng d 00 aThe Roles of Management Control in a Product Development Setting 0 aRoles of Management Control in a Product Development Setting c2011 a212-237 0 v8 3 aPurpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context.
Design/methodology/approach – A nine-month, in-depth field study was carried out at a subsidiary of an Australasian multinational firm which operates in the consumer foods industry. A participant observation approach was used to collect field notes and documents from the organisation, which were analysed through the lens of ethnomethodology.
Findings – The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product development setting.
Research limitations/implications – The implication of this finding is that the role of management control changes during product development due to the involvement of different organisational members (communities of practice) and the activities that they carry out. This helps build a more holistic understanding of control in product development. As this is a field study of a specific company, the findings are not generalizable to other companies or settings. Future research needs to investigate other possible roles which management control may play in this context.
Originality/value – The paper extends the research in this area by showing how and why management control can take on multiple roles in practice. 10 aAccounting 1 aAkroyd, Chris 1 aMaguire, W. uhttp://www.emeraldinsight.com/loi/qram 00555nas a2200145 4500008004100000245010100041210006900142260000900211300001100220490000600231653001500237100001400252700001800266856012500284 2009 eng d 00 aThe Management of Product Development in Buffalo Technologies: The Role of Management Accounting 0 aManagement of Product Development in Buffalo Technologies The Ro c2009 a99-109 0 v2 10 aAccounting 1 aHorii, S. 1 aAkroyd, Chris u/biblio/management-product-development-buffalo-technologies-role-management-accounting-0 01663nas a2200169 4500008004100000245010800041210006900149260000900218300001000227490000600237520104700243653001501290100001801305700001801323700001901341856013301360 2009 eng d 00 aThe use of Control Systems in New Product Development Innovation: Advancing the 'Help or Hinder' Debate 0 ause of Control Systems in New Product Development Innovation Adv c2009 a70-90 0 v7 3 aNew Product Development (NPD) innovation is a critical activity in the current economic environment. In order to manage their NPD innovation projects, firms use Management Controls Systems (MCS). However, the effect that these systems have on NPD innovation is not clear. One stream of research suggests that MCS help NPD innovation while another stream suggests MCS hinder NPD innovation. Past research has shown that the role and style of MCS used may offer explanations on why MCS can both help and hinder NPD innovation. This paper adds another explanation by examining the relationship between three models (divisional, activity/decision and conversion/response) of a commonly used MCS, known as the Stage-Gate Process1 in the NPD innovation literature, and three types of NPD innovation projects (incremental, semi-radical and radical). The insights from an ethnomethodology informed field study are used to understand how and why the firms may use a different MCS (Stage-Gate Process models) for different NPD innovation project types. 10 aAccounting 1 aAkroyd, Chris 1 aNarayan, S.S. 1 aSridharan, V.G u/biblio/use-control-systems-new-product-development-innovation-advancing-help-or-hinder-debate-0