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  • 1.
    Ax, Christian
    et al.
    School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden.
    Greve, Jan
    Örebro University, Örebro University School of Business.
    Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes2017In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 34, p. 59-74Article in journal (Refereed)
    Abstract [en]

    Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and characteristics of innovations. The study presented in this paper contributes to the literature that examines the adoption of innovations at the firm level of analysis. We develop and test an adoption model which draws on two recently introduced ideas about innovation adoption the notion of compatibility between organizational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses. In synthesising these models, we assume that a diffusing innovation that is compatible with a firm's values and beliefs is adopted early if it is perceived as delivering adequate gains while the innovation is rejected if it is not perceived as doing so, and that a diffusing innovation that is incompatible with a firm's values and beliefs is adopted late if it is perceived as reducing the likelihood of incurring losses while the innovation is rejected if it is perceived as not doing so. Hypotheses are generated and tested using data provided by a web-based survey of Swedish manufacturing firms on the diffusion of the balanced scorecard across those firms. In most respects, the pattern of results this study finds supports our model and assumptions.

  • 2.
    Englund, Hans
    et al.
    Örebro University, Örebro University School of Business.
    Gerdin, Jonas
    Örebro University, Örebro University School of Business.
    Management accounting and the paradox of embedded agency: A framework for analyzing sources of structural change2018In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 38, p. 1-11Article in journal (Refereed)
    Abstract [en]

    In recent years there has been a large and growing stream of management accounting research focusing on the theoretical puzzle often referred to as the paradox of embedded agency. That is, how can embedded agents come to (un-)intentionally change social structures when their interpretations, intentions, and rationalities are all shaped by these very structures? As a means of addressing this paradox we elaborate on how six qualities of social structures may work as sources of embedded agency, namely their Generality, Inadequacy, Ambiguity, Multiplicity, Embeddedness, and Reflexivity. This so-called GIAMER framework is then used to analytically disentangle common ways of explaining the paradox within the management accounting area and to propose ideas for future research. We close the editorial by presenting the three papers included in this Special Issue.

  • 3.
    Englund, Hans
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Gerdin, Jonas
    Örebro University, Swedish Business School at Örebro University.
    Transferring knowledge across sub-genres of the ABC implementation literature 2008In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 19, no 2, p. 149-162Article in journal (Refereed)
    Abstract [en]

    In the last decade, a continuous stream of empirical articles has investigated howvarious implementation process factors (including, top management support, adequate resources, and ABC training) influence ABC implementation success. However, at the same time, a growing number of researchers have criticised this ‘mainstream approach’ for, among other things, neglecting issues of power and politics and for viewing ABC implementations as something inherently positive. Based on Lukka and Granlund’s [Lukka, K., Granlund, M., 2002. The fragmented communication structure within the accounting academia: the case of activity-based costing research genres. Acc. Organ. Soc. 27, 165–190] call for communication between various streams of ABC research, the purpose of this paper is to discuss how the ‘mainstream’ implementation literature may benefit from insights made in the politically oriented literature. A key conclusion is that such an analysis not only provides us with enriched explanations of the relatively strong and coherent findings in the ‘mainstream’ ABC implementation literature, but has also the potential to explain ‘unexpected’ and ‘contradictory’ results found in this stream of research. Based on these observations, a number of directions for future research are proposed.

  • 4.
    Johansson, Tobias
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Siverbo, Sven
    Governing cooperation hazards of outsourced municipal low contractibility transactions: an exploratory configuration approach2011In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 22, no 4, p. 292-312Article in journal (Refereed)
    Abstract [en]

    Increasingly, public sector organizations (PSOs) outsource the delivering of important welfare services. This gives rise to important questions of how PSOs can control their suppliers. The purpose of this paper is to show how PSOs manage cooperation hazards of low contractibility transactions, i.e., activities expected to be difficult to govern. The paper applies a taxonomic configuration approach which means we apply a holistic view on the governance of suppliers and search for internally congruent governance packages that also are adapted to the context of the transactions. We find indications of the importance of internal congruence in governance packages in order to effectively deal with cooperation hazards. We also notice that the intensity in and types of controls in inter-organizational relationships are affected by the amount of cooperation hazards. A conflict between a relational and a bureaucracy-based governance package in one of the configurations is argued to be the main driver behind lower expectations about positive behaviour from suppliers.

  • 5.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Karlstad Business School, Karlstad University, Karlstad, Sweden.
    The appropriateness of tight budget control in public sector organizations facing budget turbulence2014In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, no 4, p. 271-283Article in journal (Refereed)
    Abstract [en]

    In the public sector, budget deviations are an important performance dimension. Because of political and institutional pressures, it is crucial that public sector organizations neither overspend, nor underspend. Budget deviations actualize the issue of tight budget control. In this article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional response that increases the likelihood of meeting budget targets. Our study, combining survey and archival data from 196 Swedish municipalities, confirms our hypothesis. If budget turbulence is substantial, public sector organizations benefit from tight budget control as they seek to control budget deviations, but if turbulence is only marginal, they can conduct activities in the same manner as last year and additional direction from tight controls has no effect on budget deviations. A more general contribution of the paper is the evaluation of the effect of environment and tight budgetary control fit on budgetary performance.

  • 6.
    Johansson, Tobias
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Siverbo, Sven
    School of Business, Economics and Law, University of Gothenburg, Sweden.
    Why is research on management accounting change not explicitly evolutionary?: Taking the next step in the conceptualisation of management accounting change2009In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 20, no 2, p. 146-162Article in journal (Refereed)
    Abstract [en]

    In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301–321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 3–25.]. We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accounting’s development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details.

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