TY - HEAR T1 - A field study of management control in a family business: An appreciative inquiry approach Y1 - 2019 A1 - Akroyd,Chris A1 - Biswas,Sharlene KW - Accounting JA - 4th AIMA World Conference on Management Accounting Research CY - Monterey Peninsula, California U2 - c U4 - 184616167424 ID - 184616167424 ER - TY - HEAR T1 - Role of different levers of control on a family business’s professionalisation journey Y1 - 2019 A1 - Akroyd,Chris A1 - Biswas,Sharlene A1 - O'Grady,Winnie A1 - Mitchell,Kate KW - Accounting JA - Asia Pacific Interdisciplinary Research in Accounting Conference CY - Auckland, New Zealand U2 - c U4 - 184616134656 ID - 184616134656 ER - TY - HEAR T1 - Management Control in a Rapidly Growing Family Business Y1 - 2017 A1 - Biswas,Sharlene A1 - Akroyd,Chris KW - Accounting JA - Global Accounting & Organizational Change Network Conference CY - Melbourne, Australia U2 - c U4 - 166199672832 ID - 166199672832 ER - TY - JOUR T1 - The Governance of Inter-firm Co-development Projects in an Open Innovation Setting JF - Pacific Accounting Review Y1 - 2016 A1 - Biswas,Sharlene A1 - Akroyd,Chris KW - Accounting AB - Purpose - 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. VL - 28 CP - 4 U2 - a U4 - 127103715328 ID - 127103715328 ER - TY - JOUR T1 - How Management Control Practices Enable Strategic Alignment during the Product Development Process JF - Advances in Management Accounting Y1 - 2016 A1 - Akroyd,Chris A1 - Biswas,Sharlene A1 - Chuang,Sharon KW - Accounting AB - Purpose – 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. VL - 26 U2 - a U4 - 69576675328 ID - 69576675328 ER -