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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency‐driven approaches adopted by a large stated‐owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far‐reaching socio‐economic, environmental, and human consequences. Data for the study were derived through document analysis and conducting unstructured, semi‐structured, and email interviews. Our findings show that the internalization of efficiency as a corporate value at LAMC was further rationalized through the adoption of new public management (NPM)‐based management accounting practices (MAPs) embedded within the market‐led development approach. These MAPs connected agencies and structures in a dialectic way and continued reproducing efficiency through day‐to‐day operations and by enabling the company to champion itself as a successful NPM adopter. However, throughout this process, the socio‐environmental and human costs relating to "the dam project" were overlooked, making the disaster inevitable. The paper questions the market‐led development approach, and NPM‐based MAPs, and calls for further empirical work delineating how MAPs can be implicated in public value creation and promoting publicness in emerging economies. Such work is of paramount importance not only to prevent the "unexpected and unwanted effects of public sector accounting" under NPM and market‐led development but also to save the lives and livelihoods of poor and vulnerable community members in emerging economies. [ABSTRACT FROM AUTHOR]

Purpose: This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with "the self." Design/methodology/approach: Using field-based studies in a mining organization, the study draws on Goffman's backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting. Findings: The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an "entry ticket" that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by "putting on a mask" to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work. Originality/value: This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage. [ABSTRACT FROM AUTHOR]

Purpose: Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability. Design/methodology/approach: We utilise the psychological ownership theory to investigate how MAs' professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs. Findings: We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs' own perceptions of their professional role may impede the stimulation of the routes. Originality/value: From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs' professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia's National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people's behaviour toward certain ends. Design/methodology/approach: Publicly available data has been crafted into an autoethnographic case study of one fictitious person's experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina's experiences are then analysed through the lens of Foucault's concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services. Findings: Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS's strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people's autonomy and subjecting them to intervention and control. Originality/value: This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS's algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times. [ABSTRACT FROM AUTHOR]

The Journal of International Accounting Research focuses on articles that enhance our understanding of international accounting and reporting practices. It welcomes research on various accounting specialties and uses a wide range of research methods. The review process is rigorous and aims to provide constructive feedback to improve the quality of manuscripts. Authors are required to disclose any conflicts of interest and obtain approval for studies involving human subjects. The journal also requires authors to disclose the use of generative AI and AI-assisted tools in their work. [Extracted from the article]

The scope for environmental management accounting (EMA) has perpetually received attention in recent years, and it has become a pillar of sustainability in addressing environmental and service delivery challenges. Most scholars focused on EMA in a corporate context, limited attention has been given to local governments in available scholarly articles except for various initiatives by the United Nations to guide local governments in adopting and implementing sustainable environmental management practices. This has continued to affect the uptake of EMA in local governments, particularly in developing economies, as the question concerning the role of EMA practices (EMAPs) in environmental and service delivery remains unexplored. A systematic literature review (SLR) through the use of Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify EMAPs and their role in promoting environmental and service delivery performance (SDP) in local governments was employed. Articles from Google Scholar and Scopus published between 2000 and 2023 were considered. The researchers identified and evaluated energy accounting, material flow accounting, water management accounting, carbon management accounting and biodiversity management accounting as effective EMAPs to address local governments' environmental and service delivery challenges. Furthermore, a conceptual framework to integrate EMAPs with environmental improvement and service delivery plans was developed and has implications for policymakers, communities, government and environmental specialists. The lessons learned from the research are pertinent to developing sustainable cities in emerging economies and further expose the need for further research to consider accounting approaches from higher-income countries as benchmarks for future development of ecosystem accounting to assist local governments in managing environmental challenges. [ABSTRACT FROM AUTHOR]

This study demonstrates that perceived accounting information reliability is biased by the information user's assessments of the information provider's narcissism as well as the user's own narcissism levels. We examine the specific subtypes of user narcissism driving these biases. Ninety-nine business professionals acting as information users read a simulated interview with an information provider (a corporate accountant) focused on a possible revenue misstatement and then assessed the perceived reliability of the information. We also examined the influence of perceived provider communion on reliability assessments. Consistent with narcissistic tolerance, information reliability assessments were higher when both the user and provider were higher in agentic narcissism. Consistent with narcissistic hypocrisy, assessments were lower when both the perceiver and provider were higher in antagonistic narcissism. Also, perceived provider communion was positively associated with reliability assessments. We discuss the theoretical and practical significance of these findings for future management accounting research and practice. Data Availability: Data are available from the first author. JEL Classifications: M41. [ABSTRACT FROM AUTHOR]

This study investigates the impact of distributed streams on viewer engagement. Using the difference-in-differences (DiD) method, viewer engagement is analyzed based on whether the stream contains game updates. The research dataset contains 2,063 videos randomly selected from 130 streamers from January to March 2024. This study investigates the relationship between streaming releases and viewer engagement by tracking daily viewer growth and controlling for variables such as streaming account age, number of past followers, and number of existing videos. Research results show that streaming media that reflects game updates can initially increase viewer engagement, a key performance indicator that supports decision making. This study contributes to the management accounting and accounting information system literature by emphasizing the need for management control systems to incorporate viewer engagement metrics. This integration aids in making informed decisions within the streaming industry and highlights the critical role of data analytics in improving performance. Data Availability: Data will be made available on request. JEL Classifications: L82; L86; M31; O33. [ABSTRACT FROM AUTHOR]

How do managerial bureaucracies emerge? We consider this central question of Chandlerian business history by examining how Tata and Sons governed its steelmaking company TISCO, 1907–1925. Tata had no steelmaking knowledge and was reliant upon American expertise and personnel. This knowledge imbalance skewed power in favour of autocratic American steelmasters who wielded complete operational control. Unable to impose its will on TISCO, Tata was forced to govern through everyday diplomacy. Through everyday diplomacy, Tata introduced accounting routines to establish a hierarchy and render the American steelmasters accountable to the parent company. Every administrative and accounting process suggested by Tata's diplomat, B.J. Padshah, was resisted by the American steelmasters as an erosion of their absolute power. We contribute to our understanding of how a uniquely Indian type of enterprise, the managing agency, governed their loosely coupled subsidiaries. We extend Foucault's power/knowledge by introducing everyday diplomacy as the vehicle for establishing organisational discipline. [ABSTRACT FROM AUTHOR]

Telecommuting has increased during recent years, and the COVID-19 crisis has accelerated its development even further. Despite various opinions, causal evidence about the effect of telecommuting remains scarce and the implications for management accounting are unclear. In a computerized experiment designed to distinguish between location and selection effects, we study individuals' effort intensity and reporting. The results reveal no difference in effort intensity between the workplace and telecommuting, but individuals misreport more when telecommuting. This increased misreporting is due to a selection effect, where less honest individuals prefer to telecommute. A small-scale follow-up survey with practitioners corroborates our findings with respect to the reporting behavior. Moreover, although we again find no difference in effort intensity, the results provide preliminary evidence into location effects on other effort dimensions (duration, direction, and learning). Overall, our study shows that telecommuting has important implications for designing effective management control systems. Data Availability: Data are available from the authors upon request. JEL Classifications: M4; M5. [ABSTRACT FROM AUTHOR]

The Journal of Management Accounting Research (JMAR) aims to publish high-quality applied and theoretical research to advance the theory and practice of management accounting. It serves a global community of scholars and practitioners working in various organizational settings, including profit and not-for-profit organizations, service, retail, and manufacturing organizations, and domestic, foreign, and multinational firms. JMAR encourages new theories, topical areas, and research methods that can improve practice and disseminate the best managerial accounting practices. The journal follows strict guidelines for manuscript submission, review process, and ethical considerations, including disclosure of conflicts of interest and approval for studies involving human subjects. [Extracted from the article]

This study examines the issue of understanding management accounting practices in Romanian financial and accounting service firms, a subject of significant relevance due to the influence of accounting on organizational decision-making and strategic planning. The research examines 21 distinct management accounting practices, utilizing hierarchical clustering analysis refined by the Bayesian Information Criterion (BIC) to discern patterns and classifications within these practices. The findings indicate eight unique clusters, distinguished by differences in cluster size, withincluster heterogeneity, total within-cluster sum of squares, and Silhouette scores, which explain the diversity of practices and their organizational implications. The research enhances the literature by delineating the present state of management accounting practices in Romania and providing a more refined comprehension of the interrelationships among these practices, as guided by institutional theory. This method surpasses other attempts by emphasizing the diversity within clusters, uncovering distinct traits and strategic consequences. The findings indicate that various groupings of practices demonstrate particular patterns of adoption and utilization, which might affect firms' strategic decision-making processes. These insights facilitate future research focused on examining the drivers and effects of accounting methods across various institutional contexts. [ABSTRACT FROM AUTHOR]

Management accounting holds a position of utmost significance within the public sector due to its important role in enhancing decision-making processes by providing tailored financial information that meets the specific needs of public entities. This financial data serves a valuable purpose in predicting future outcomes, logically structuring resources, conducting in-depth analyses, making prompt decisions, and ensuring consistent monitoring, all aimed at attaining the highest levels of production efficiency.

The analysis of the performance of any activity and especially of companies has always been a topic of great interest for a multitude of categories of information users. The article focuses on the financial performance of companies, on the relevant indicators for its analysis as well as on the presentation of ways to reduce costs that can contribute to increasing financial performance. Regarding the indicators which reflects financial performance, the result obtained (Income-Expenses) or the net accounting assets (equity) are the elements that enter into the calculation of most of them or that influence the factors that are taken into account in the calculation of the indicators. At the same time, the result obtained is an item of equity. Therefore, I can say that all these indicators are directly or indirectly influenced by the result obtained and consequently by the expenses/costs of the company. The centralization/decentralization of the company's activity, the monitoring of the indicators with which the performance is valuated, the delimitation of expenses into fixed and variable, the implications of applying the cost calculation methods, the relevance of costs are aspects covered in the article that can support the managers/owners of the company in the search for solutions to increase the financial performance of companies.

The rapid advancement of Big Data and artificial intelligence (AI) has significantly transformed management accounting practices, necessitating a reevaluation of job profiles and skill-sets required for professionals in this field. This study explores managerial accounting practices in Romanian contexts, examining how digital technology aligns with competitive strategy, managerial efficiency, human resources constraints, and limited resources constraints. Grounded in technology determinism and the resource-based view theory, this research identifies factors influencing the successful implementation of and challenges associated with managerial accounting practices. A sequential mediation analysis investigates pathways wherein investments in human resources and constraints related to limited resources influence managerial advancement through digital technology and competitive strategy. This study emphasizes digital technologies' role in optimizing costs, enhancing operational processes, and facilitating strategic decision-making. This study's conclusions show that, even in situations with limited resources, digital transformation projects greatly improve managerial effectiveness and competitive strategy. The participants included 406 professional accountants from the Romanian accounting community. Practical implications for companies include the necessity for strategic planning in digital implementations to mitigate constraints and capitalize on opportunities for sustainable growth and competitive advantage. This report provides a path to optimize the potential of digital technology and gives practical recommendations for researchers and business leaders. [ABSTRACT FROM AUTHOR]

Environmental management accounting (EMA) has emerged as a potentially valuable tool for companies seeking to monitor and manage their ecological impacts. However, the connection between EMA and environmental performance (EP) remains unclear, with prior studies yielding mixed results. Moreover, little is known about the mechanisms through which EMA may influence EP. Therefore, this study seeks to examine the link between EMA and EP, with a particular focus on the mediating influence of green innovation (GI) within the context of SMEs situated in least-developed countries, such as Yemen. To this end, data was gathered from 299 manufacturing SMEs in Yemen and analyzed using PLS-SEM technique via SmartPLS software. The results of the statistical analysis revealed a positive and important effect of EMA on EP. Importantly, GI serves as a partial mediator in the EMA-EP relationship. Therefore, the results of this study add significantly to the current body of literature on sustainability and provide important new perspectives. [ABSTRACT FROM AUTHOR]

Social media's potential for knowledge dissemination is under-utilized due to limited user participation. This study systematically reviews factors affecting knowledge-sharing intentions on social platforms using the ROSES protocol. We searched Scopus and Web of Science for quality, relevance, and rigor, finding that 65% of the articles shared were published in high-quality journals (Q1 or Q2), with the Journal of Knowledge Management accounting for 15%. Since 2015, 62.5% of research has been published, highlighting increased activity. Quantitative methods dominated (95%), with Zhihu being the most studied platform. We identified four key themes—psychological, technological, environmental, and social—covering 47 determinants centered on trust and attitude, primarily based on individual and social behavior theories. This is the first systematic exploration of elements influencing knowledge-sharing intentions on social media, providing insights to enhance user interaction and guide social media strategies in knowledge-centric organizations. [ABSTRACT FROM AUTHOR]

In today's knowledge-driven economy, organizations compete through their intellectual capital (IC). However, effectively leveraging IC requires robust management control systems (MCS) and sound management accounting (MA) practices. Despite theoretical arguments, empirical evidence on the interplay between these elements and their combined impact on performance remains limited. This study addresses this gap by investigating how MCS and MA influence IC development and how IC subsequently affects business performance within Saudi Arabian companies. Data were collected through a questionnaire survey sent to diverse manufacturing and service companies and analyzed using structural equation modeling with AMOS software. Findings reveal that comprehensive MCS drives increased use of MA tools, both contributing to IC development, although MCS's influence operates indirectly through MA. Importantly, this study provides strong empirical support for the positive and significant impact of IC on business performance. Interestingly, IC fully mediates the relationships between MCS/MA and performance, suggesting that the direct effects of these practices lack independent influence. These findings underscore the critical role of aligning MCS and MA with IC components. By establishing processes, systems, and environments that foster knowledge creation, information networks, organizational learning, and capabilities, companies can unlock the full potential of IC for improved performance. This study offers valuable insights for managers seeking to optimize their control and accounting practices to build a strong foundation for sustainable competitive advantage through enhanced intellectual capital. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An obstacle accounting educators face in facilitating learning effectiveness is the perennial student studying strategy—the dreaded "cramming cycle." We present a novel approach to help resolve this issue, based on W. Edwards Deming's Plan-Do-Study-Act (PDSA) cycle. This learning strategy is intended to reduce the need for cramming by providing a systematic approach to engage students in active learning, reflection, and continuous improvement processes. Following our implementation of this approach in undergraduate and graduate managerial accounting courses, our observations indicate the PDSA method increases student preparation for class, enhances participation during class, and boosts retention of material. We provide implementation guidelines that are easily adaptable to on-ground, online, and hybrid course delivery modes. [ABSTRACT FROM AUTHOR]

Along with the process of rapid economic development and integration, Vietnam is facing serious environmental problems, largely caused by manufacturing enterprises. Environmental management accounting (EMA) is a strong management tool to improve an organization's financial and environmental performance, hence supporting businesses for sustainability. This study focused on examining the factors that influence the firms' intention to adopt EMA in Vietnam. The study used the theory of planned behavior and the technology acceptance model to develop an empirical model and hypotheses. Research data was collected through a survey of 330 businesses in 4 provinces in the North region. We analyzed the data using descriptive statistics, Anova test, Cronbach' s Alpha analysis, Exploratory factor analysis, and regression. The results showed that there are 6 significant factors driving EMA applying intention including environmental attitude, perceived benefits of EMA, subjective norms, coercion and social pressure, perceived control and barrier, and policy mix condition, in which coercion and social pressure was the strongest influencing factor. From there, the study makes some implication for government and business sectors aimed at encouraging the implementation of EMA in Vietnam. [ABSTRACT FROM AUTHOR]

This study addresses the compelling need for emerging-market business organizations to excel in turbulent environments. Drawing upon a dynamic capability framework, we delve into organizational mindfulness, resilience, and performance dynamics within emerging-market contexts. Through a moderated mediation model, we investigate the impact of organizational mindfulness on organizational performance, which is mediated by organizational resilience. Additionally, we explore the moderating role of digitalized management accounting systems (MASs) use in enhancing the relationship between organizational mindfulness and organizational resilience. Utilizing partial least squares structural equation modeling (PLS-SEM), we analyze data from a two-phase survey involving 441 managers in Vietnamese organizations. Results confirm organizational resilience as a vital mediator between organizational mindfulness and organizational performance, and digitalized MAS use positively moderates the effect of organizational mindfulness on organizational resilience. This research adds to the literature on the interface between mindfulness and resilience and informs practical strategies for navigating uncertainty. By studying the interplay among mindfulness, resilience, and digitalization, we provide guidance for emerging-market organizations aiming to respond to environmental turbulence successfully. Plain language summary: Adapting in difficult times: The impact of digitalized management accounting and mindfulness on Vietnamese businesses This study investigates how businesses in emerging markets, like Vietnam, can perform well even when the business environment is uncertain and tough. We focus on how being mindful as a company, which means being mindful and resilient, can help improve a business's performance. We also examine how companies with resilience are in these challenging situations and how this affects their performance. We surveyed 441 managers from Vietnamese companies to test our hypotheses. We found that when a company is mindful, it tends to be more resilient, and this helps it perform better. We also discovered that using digital management accounting can make mindfulness even more effective in boosting resilience. This research helps us understand how being mindful and resilient can help businesses succeed despite difficult circumstances, especially in emerging markets. It gives practical advice for companies dealing with uncertainty, showing how mindfulness, resilience, and digital tools can work together for success. [ABSTRACT FROM AUTHOR]

Purpose: The paper's purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector. Design/methodology/approach: The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes. Findings: The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the "hierarchical" organisational forms used to achieve human spaceflight and then the "hybrids", insurance and regulations used to stimulate private sector investment and innovation. Originality/value: This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context. [ABSTRACT FROM AUTHOR]

Purpose: This article introduces the AAAJ special issue's content and, in so doing, aims to reflect on the contribution that accounting as a discipline is placed to make within the more contemporary context of space exploration, the space economy and public space policy. Design/methodology/approach: The paper draws together, identifies, expands upon and advances opportunities available to researchers seeking to investigate the ways in which accounting research and practice might inform the modern space sector. Findings: Papers comprising the AAAJ special issue are informed by authors with diverse research backgrounds (including various accounting subfields and non-accounting business disciplines) and varying methodological approaches, including positivist, interpretivist as well as critical research paradigms. Interestingly, the call for papers also attracted several non-accounting academics or academics who have not traditionally undertaken or engaged appreciably with accounting research. This diverse approach to addressing initial space accounting questions should help establish a firm launching point for future research advances. Originality/value: The paper's originality lies in advancing a need to engage with the unique demands of "the New Space Age", requiring fundamentally innovative approaches to many aspects of accounting such as financial accounting, management accounting and sustainability accounting as well as contextualising or re-contextualising current accounting concepts, principles and thinking to apply to a new setting. [ABSTRACT FROM AUTHOR]

This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations. [ABSTRACT FROM AUTHOR]

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing. [ABSTRACT FROM AUTHOR]

This study explores the integration of activity-based costing (ABC) and the theory of constraints (TOC) with carbon tax policies to drive decarbonization in the Taiwanese glass industry. Employing a mathematical programming approach, four distinct models are developed to assess the impact of different carbon tax structures, carbon trading mechanisms, and recycled material utilization on corporate profitability and carbon emissions. The findings reveal that strategically applying ABC and the TOC with well-designed carbon tax policies can effectively incentivize emission reduction while maintaining industrial competitiveness. The models incorporating carbon trading and tax allowances demonstrate the potential for creating win–win situations, where companies can increase profitability by investing in cleaner technologies and processes. This study contributes to the literature on sustainable manufacturing and provides actionable insights for policymakers and industry leaders seeking to implement effective carbon pricing mechanisms that drive economic growth and environmental sustainability in tandem. [ABSTRACT FROM AUTHOR]

Accounting Horizons is a journal published by the American Accounting Association (AAA) that aims to publish rigorous research addressing practice issues and problems in the field of accounting. The journal invites submissions that seek to solve current practice problems, evaluate the effectiveness of current policies, synthesize existing research, and examine future issues and opportunities in the accounting profession. The journal covers a wide range of topics including accounting ethics, data analytics, financial reporting, taxation, and more. Submitted articles undergo a peer review process and must be comprehensible to members of the accounting profession while fulfilling academic research requirements. The journal also provides guidelines for manuscript submission and review processes. [Extracted from the article]

We examine management accountants' attempts to customise their roles through job crafting behaviour. In a field survey of 284 professional management accountants, we show that role identity conflicts are associated with attempts to narrow/sideline tasks and relationships in order to achieve greater fit. We also identify two key moderators of this behaviour, namely job discretion and business involvement. Our findings contribute to discussions on how and why accountants self‐initiate changes to their roles and the boundary factors that shape these actions. In doing so, we challenge current perspectives on business partnering by exposing a dark side of high business involvement. [ABSTRACT FROM AUTHOR]

Research on enterprise risk management (ERM) has increased considerably in the past two decades. Although management accounting researchers have substantially contributed to these advancements, previous reviews of the ERM literature have not discussed in depth the role of ERM as part of the organizational control package and how management accounting research could build on its research traditions to further our collective understanding of ERM. In this paper, we therefore adopt a management control perspective to critically analyze both quantitative and qualitative empirical ERM research and specifically focus on the integration of ERM in organizational control packages. Taking a complementarity perspective and accounting for the decision-facilitating and decision-influencing purposes of management accounting and control systems (MACS), we recommend several broader avenues for future management accounting research on ERM. [ABSTRACT FROM AUTHOR]

The article, "Plenty to Be Thankful for: Influences, Sense of Purpose, and Community," is a personal reflection on the author's career in management accounting. The author expresses gratitude towards various individuals and organizations that have positively influenced their career, such as professors, mentors, and colleagues. The article emphasizes the importance of influences, sense of purpose, and community in shaping one's career. It provides insight into the author's journey and the significant role played by people in their professional development. The author also discusses the relevance of management accounting research and its impact on practice, highlighting the growth in scope and methodology. They express gratitude for their involvement in the Management Accounting Section (MAS) community and acknowledge the support of their partner throughout their career. [Extracted from the article]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As an emerging business modality and Internet format, live streaming e-commerce has developed rapidly since its emergence in 2016, especially since the outbreak of the COVID-19 epidemic in late 2019, when an increasing number of businesses from other industries attracted participation. However, with the development of the live streaming e-commerce industry, the industry's market environment is becoming increasingly chaotic. Therefore, during this period, government departments continuously formulate and implement relevant industry policies. In order to exploring the cooperation network structure, policy content distribution, and implementation effectiveness characteristics among publishers, this paper constructs a three-dimensional analysis framework of policy from the perspective of policy tools, policy effectiveness evaluation and policy publishers. The results show that in terms of policy tools, the overall structure of policy tools in the live streaming e-commerce industry is unreasonable, and different types of policy tools are significantly diverse. The proportion of environmental policy tools is greater than that of demand-based and supply-based policy tools, accounting for 62.97%, and among them, the tools related to industry regulation and management account for the largest proportion of the total, which greatly suppresses the enthusiasm of various entities in the industry for development. In terms of policy effectiveness evaluation, most of the policies do not formulate detailed long-, medium-, or short-term goals, nor are the policy priorities, incentive measures, or action modes perfect, indicating that the government's pushing and pulling forces for the live streaming e-commerce industry are insufficient. Finally, in the subject dimension of policy release, the synergy of relevant subjects is constantly improving, but there is also a phenomenon of over-concentration in the synergistic departments. [ABSTRACT FROM AUTHOR]

Integrating information into internal reports amplifies top management decisions to implement a single database that gathers cross-departmental information from across the institution. Enterprise Resource Planning (ERP) systems create this possibility by integrating data flow and information exchange brings the advantage of easy access to information through simple, reliable and complete reports. The need to report financial and non-financial information is also a legal obligation specific to certain types of entities operating in the European Union vin addition to the internal need to account for financial information. Current research into the best methods of reporting human capital elements aims to improve managerial decision-making based on data processed in the finance-accounting and human resources departments of each organisation. It has to be mentioned that the non-financial motivation of employees is complementary to the financial one. In this paper, the processes that determine the results quantification are extensively analysed. The research methods, the functionality and quality of information due to ERP systems, the analysis and interpretation of data, the identification of legal procedures and their comparison aim to substantiate the best decisions on personnel policy. Therefore, this paper aims to be a catalyst in the decision-making processes on human potential and seeks to enrich the literature with quality and relevant information in such a complex field where results are so important for management, shareholders, investors, creditors, employees, the state with its bodies, researchers etc. [ABSTRACT FROM AUTHOR]

The analysis of the performance of any activity and especially of companies has always been a topic of great interest for a multitude of categories of information users. The article focuses on the financial performance of companies, on the relevant indicators for its analysis as well as on the presentation of ways to reduce costs that can contribute to increasing financial performance. Regarding the indicators which reflects financial performance, the result obtained (Income-Expenses) or the net accounting assets (equity) are the elements that enter into the calculation of most of them or that influence the factors that are taken into account in the calculation of the indicators. At the same time, the result obtained is an item of equity. Therefore, I can say that all these indicators are directly or indirectly influenced by the result obtained and consequently by the expenses/costs of the company. The centralization/decentralization of the company's activity, the monitoring of the indicators with which the performance is valuated, the delimitation of expenses into fixed and variable, the implications of applying the cost calculation methods, the relevance of costs are aspects covered in the article that can support the managers/owners of the company in the search for solutions to increase the financial performance of companies. [ABSTRACT FROM AUTHOR]

This case allows students to apply managerial accounting concepts and analytical skills to solve a new, relevant, and ambiguous problem. Using the COVID-19 pandemic as the backdrop setting, this case takes students on a roller-coaster ride as they help a CEO of a high-tech startup company cut costs and increase sales to weather a highly uncertain and financially precarious environment. Based on a past budget report, students incorporate uncertainty into the planning process and provide managerial accounting insights to the CEO to make decisions as the company changes its business model in response to the pandemic. They analyze costs, revise the budget, predict cash runway under different scenarios, and integrate nonfinancial considerations with quantitative analysis in the decision-making process. JEL Classifications: L21; L26; M13; M41. [ABSTRACT FROM AUTHOR]

Management accounting tools are based on the idea that total costs are composed of fixed and variable components. Textbooks usually teach five methods to identify fixed and variables costs, including two that are outdated (scatterplot and high-low). Account analysis and industrial engineering are sometimes useful, but regression is best for its objectivity. Despite its importance, few cases address cost estimation using regression. This case requires students to use regression analysis to estimate a cost function from 108 monthly observations of unit-level data from a hotel chain. Although the case is intended for use with R or Python, instructors can also use Excel. Students learn how to address important data and model specification issues, including outliers, autocorrelation, and inflation. Students are excited to acquire relevant tools and skills they can apply to future work projects. [ABSTRACT FROM AUTHOR]

The purpose of this study is the need to apply a system of effective tools for the economic transformation of subjects of the national economy in modern conditions in order to ensure their competitiveness and efficiency of functioning. The article proves and verifies the hypothesis about the need to use strategic analysis and strategic management accounting as necessary and justified tools for the persistent transformation of subjects of the national economy in the modern conditions of their management. The necessity of using the McKinsey method for strategic analysis of business entities at the macro- and meso-level has been proven. It has been substantiated that in order to ensure the assessment and control of the persistent transformation of business entities, it is necessary to apply strategic management accounting at all levels of their research. [ABSTRACT FROM AUTHOR]

We develop and test a moderated mediation model to explain how management accounting systems impact supply chain integration and firm performance, and how perceived environmental uncertainty influences these relationships. Partial least squares structural equation modeling was used to analyze the survey data from 158 supply chain firms in Vietnam. Results indicate that the use of management accounting systems increases the extent of supply chain integration, which in turn enhances firm performance. Furthermore, perceived environmental uncertainty moderates the positive associations between the use of management accounting systems, supply chain integration, and firm performance. This study makes several contributions to existing literature. First, it elucidates the role of supply chain integration in promoting partner integration in the Vietnamese context. Second, it reveals the performance implications of the interaction between management accounting systems and supply chain integration. Our findings have important implications for supply chain management because they emphasize the need to develop effective management accounting systems and supply chain integration strategies in the context of environmental uncertainty. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research. Design/methodology/approach: We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan. Findings: We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives. Research limitations/implications: We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism. Originality/value: We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity. [ABSTRACT FROM AUTHOR]

Purpose: In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors' aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices. Design/methodology/approach: The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data. Findings: The authors' findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation. Practical implications: This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors. Originality/value: This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits. [ABSTRACT FROM AUTHOR]

Purpose: This article analyzes the influence of switching costs and resource dependence on interorganizational cooperation between contractors (buyers) and transport companies (sellers). Originality/value: The management accounting literature has traditionally focused on intraorganizational controls. However, researchers have a growing interest in applying management accounting elements in the interorganizational scope. This study contributes to the literature on interorganizational relationships by presenting possible evidence of the relationship between resource dependence, switching costs, and interorganizational cooperation between contractors and transport companies. Design/methodology/approach: This quantitative study surveyed the perception of professionals from food and beverage sector companies about the transport companies they contract. A total of 120 professionals participated in the study, and the Structural Equations Modeling (SEM) technique was used to analyze the structural model. Findings: The relational and procedural dimensions of switching costs and resource dependence influence interorganizational cooperation positively. A total mediation of resource dependence was found in the relationship between procedural switching costs and interorganizational cooperation. The results showed that switching costs and resource dependence are antecedents of interorganizational cooperation between the firms surveyed and the transport companies they contract. As for social and managerial implications, this study offers managers a deeper understanding of the importance of switching costs and resource dependence and the impacts of these factors on interorganizational cooperation. [ABSTRACT FROM AUTHOR]

Demand for online courses continues to grow. To remain competitive, higher education institutions must accede to this demand while ensuring that academic rigor and integrity are maintained. The authors teach introductory Fundamentals of Financial and Managerial Accounting courses online. Previously, there was no proctoring of the exams. Prior experience teaching these courses led the professors to suspect a high likelihood that academic integrity on these tests was low and that cheating was high. To address academic integrity concerns, the professors utilized a remote proctoring service employing a lockdown browser with screen and webcam monitoring. The program monitors the students remotely, recording sound, video and the information appearing on the students’ screens. The videos are reviewed for detectable instances of breach of academic integrity prior to releasing the grades. Data was collected and analyzed for the average exam scores prior to and after the implementation of the remote proctoring software. The data analysis reveals a significant difference in the two sets of scores, with the average exam scores after the implementation of the remote proctoring being significantly lower than the ones before implementation. These results indicate that concern about academic integrity in online test-taking in the accounting curriculum is valid. [ABSTRACT FROM AUTHOR]