%0 Generic
%D 2019
%T A field study of management control in a family business: An appreciative inquiry approach
%A Akroyd,Chris
%A Biswas,Sharlene
%K Accounting
%B 4th AIMA World Conference on Management Accounting Research
%C Monterey Peninsula, California
%8 2019
%G eng
%2 c
%4 184616167424
%$ 184616167424
%0 Generic
%D 2019
%T Role of different levers of control on a family business’s professionalisation journey
%A Akroyd,Chris
%A Biswas,Sharlene
%A O'Grady,Winnie
%A Mitchell,Kate
%K Accounting
%B Asia Pacific Interdisciplinary Research in Accounting Conference
%C Auckland, New Zealand
%8 2019
%G eng
%2 c
%4 184616134656
%$ 184616134656
%0 Generic
%D 2017
%T Management Control in a Rapidly Growing Family Business
%A Biswas,Sharlene
%A Akroyd,Chris
%K Accounting
%B Global Accounting & Organizational Change Network Conference
%C Melbourne, Australia
%8 2017
%G eng
%2 c
%4 166199672832
%$ 166199672832
%0 Journal Article
%J Pacific Accounting Review
%D 2016
%T The Governance of Inter-firm Co-development Projects in an Open Innovation Setting
%A Biswas,Sharlene
%A Akroyd,Chris
%K Accounting
%X 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.
%B Pacific Accounting Review
%V 28
%P 446 - 457
%8 2016
%G eng
%N 4
%2 a
%4 127103715328
%$ 127103715328
%0 Journal Article
%J Advances in Management Accounting
%D 2016
%T How Management Control Practices Enable Strategic Alignment during the Product Development Process
%A Akroyd,Chris
%A Biswas,Sharlene
%A Chuang,Sharon
%K Accounting
%X 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.
%B Advances in Management Accounting
%V 26
%P 99-138
%8 2016
%G eng
%2 a
%4 69576675328
%$ 69576675328