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 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 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