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The present article investigates the literary corpus on knowledge management (KM), management accounting and control (MAC) systems, and sustainability implementation. The adopted method is a systematic literature review (SLR) analysis on articles listed on Scopus and Web of Science (WoS). The authors followed a rigorous research protocol that led to a final sample composed of 61 academic articles. This body of work: (i) profiles the selected articles underscoring journals productivity, geographical scope, methodological approach, and the most cited manuscripts; (ii) identifies and classifies the six main thematic clusters detailed as: corporate social responsibility, sustainability reporting, sustainable supply chain management, human resource management, green innovation, and universities as knowledge rich organizations; (iii) allows for the proposition of a conceptual framework; and (iv) helps establish existing research gaps. The present body of work carries both theoretical and practical implications, as well as limitations associated with its methodological approach and scope. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them? Design/methodology/approach: The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM. Findings: The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings. Originality/value: Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM. [ABSTRACT FROM AUTHOR]

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal 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.)

Analyses of the practical relevance of costing methods are based on a narrow range of evaluative factors, progressively distancing themselves from the technical essence of these methods. This article examines how a better understanding of the foundational technical underpinnings can enrich the analysis of the practical relevance of a costing method. To do this, we draw on interventionist research in a French cancer centre, where the costing method, prescribed and transposed from private management methods, is widely criticized by its users and rarely analyzed in‐depth. From a theoretical point of view, the results of this article propose a model for analyzing the practical relevance of a costing method. By progressively modifying the calculation techniques of this costing method, the application of this model to the costing method studied highlights four criteria for the technical analysis of the practical relevance of this method, two of which have already been identified in the literature (cost traceability and causality), and two of which have not yet been identified (exhaustiveness of cost centres and cost/value articulation). These four criteria represent the characteristics of this method by which any change in its calculation technique also modifies its practical relevance. From a methodological point of view, this article also shows how a better knowledge of the elements of practical relevance of a costing method can facilitate the success of interventionist research in management accounting. To this end, we propose a three‐step interventionist research approach for analyzing the practical relevance of a costing method. [ABSTRACT FROM AUTHOR]

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.)

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]

Copyright of Arab Gulf Journal of Scientific Research is the property of Arabian Gulf University 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.)

In recent years, many techniques and methods have been developed in Management Accounting, leading to a distinction in the literature between traditional management accounting and strategic management accounting. The purpose of this study is to conduct a content analysis of graduate theses and articles conducted in the field of management accounting. As part of the study, theses published between 201-2023 in the YÖK national thesis center and articles accessible from the Google Scholar search engine were examined, regardless of the distinction between traditional management accounting and strategic management accounting. The data obtained were classified in an Excel environment, and the findings of the theses and articles were compared and contrasted in terms of content. As a result of the research, it was determined that the most studies in theses and articles were conducted by male authors; the case study technique was preferred more in theses and the survey technique was preferred more in articles; the universities where the most studies were conducted were Muğla Sıtkı Koçman, Manisa Celal Bayar, and Marmara University; and strategic management accounting topics were predominant. [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]

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.)

The main objective of this research is to examine the impact of political connections on the relationship between corporate governance and management accounting in companies listed on the Tehran Stock Exchange. The statistical population includes listed companies during the period from 2008 to 2023. This study is descriptive-correlational and utilizes both parametric and non-parametric statistical models. Various machine learning methods, including random forests, decision trees, SVM, and neural networks, were used for data analysis. Results indicate that variables such as the percentage of institutional shareholders (IO) and the percentage of government ownership (GO), as indicators of political connections and corporate governance, have a significant impact on the application of management accounting. Additionally, the interaction of these two variables (IO*GO) shows high importance in the model, demonstrating the influence of political connections on the relationship between corporate governance and management accounting. Moreover, profitability (PROF) and company size (SIZE) were identified as important factors affecting the implementation of management accounting. The neural network analysis results show that political connections play a significant role in shaping the relationship between corporate governance and the application of management accounting. The composite variable IO*GO (interaction between institutional shareholders and government ownership) has shown the most significant impact on this relationship. These findings indicate the profound influence of political connections on governance structures and management decisions in Iranian companies. This research emphasizes the complexities arising from the intersection of political and economic interests, suggesting the need for a review of macroeconomic policies and the establishment of more effective regulatory mechanisms. This study can assist policymakers and regulatory bodies in improving transparency, increasing efficiency, and enhancing Iran's position in international business indices. In other words, the present research emphasizes the importance of reforming existing structures and creating effective control mechanisms in the country's macroeconomic policies. It also highlights the necessity of creating a healthy and fair competitive environment in Iran's economy and strengthening anti-monopoly and conflict of interest laws. This study can help policymakers and regulatory bodies improve the business environment, increase transparency, and enhance Iran's position in international indices. [ABSTRACT FROM AUTHOR]

Multi-dimensional profit analysis (MPA) in management accounting allows banks to analyze their profit from different perspectives, the results of which provide useful information for banks to make decisions (KPMG, 2019). A comprehensive and multi-dimensional view of profits based on products, distribution channels, customers, geography, and bank staff through effective cost allocation models is increasingly important in the world. However, the intention to apply MPA applications depends on various factors, which have not been discussed well in the Vietnamese banking context. The aims of this study include finding out the factors that influence the intention to apply MPA in Vietnamese commercial banks and proposing recommendations to encourage Vietnamese commercial banks to implement. This study combines both qualitative and quantitative research methods, based on interviews of 300 managers of commercial banks to investigate the statistical significance of the determinants affecting intention to apply MPA. The results reveal some most influencing factors, ranging from the human factor to the perception of the leadership of the bank, as well as the guiding factor of the regulator. From the findings, several suggestions are proposed for the intention to apply MPA in the context of Vietnamese commercial banks. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design/methodology/approach: A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the "situated rationality" of the managers who are involved in its production. Findings: The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates. Research limitations/implications: This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations. Practical implications: This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations. Originality/value: This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance. [ABSTRACT FROM AUTHOR]

Purpose: Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation. Design/methodology/approach: A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. Findings: The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Originality/value: Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors' knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness. [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]

This paper systematically reviews the existing literature at the crossroads of management accounting and new product development. At present, the accumulated knowledge on this topic is fragmented. Different research settings, diverse research focuses, and the use of different research methods are amongst the main reasons for the existing fragmentation and lack of an overall, conceptually coherent view of the knowledge gained on the management accounting phenomenon in new product development environments. As a response to the current knowledge fragmentation, the purpose of this paper is to consolidate existing evidence, provide an overview of the literature's state-of-the-art, and propose paths for its future development. As a result of the systematisation attempt, this paper recognises the threefold identity of management accounting research in new product development and proposes a conceptual framework that collocates existing contributions along a research spectrum that gradually shifts the focus from the more technical-oriented aspects of management accounting to the more sociological-oriented aspects. Accordingly, this paper identifies the following research paths and systematise their relative contributions: (1) management accounting techniques and calculations; (2) management accounting information types and roles; (3) management accountants' involvement and roles in new product development environments. Besides allowing the systematisation of previous investigations, this paper's three research avenues provide a 'lighthouse' to those who, in future, aim to contribute to the current debate and knowledge creation at the intersection of management accounting and new product development. In this regard, the final part of the paper advances nine research propositions that emanate from the literature review and outlines a research agenda with directions for future research. [ABSTRACT FROM AUTHOR]

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.)

This research investigates the conditions under which an international organisation has adopted a successful approach to sustainability, focusing on the engagement (and perceptions) of internal actors at the operational level and on the management accounting tools that enhance and support a dialogic approach to sustainability. This study is based on an in‐depth analysis of CNH Industrial, a leading company in sustainability commitment. Data were collected through document analysis and in‐depth semi‐structured interviews with operational managers, thus using primary and secondary data. The study reveals how the internal stakeholders' dialogue is conducted and how stakeholders' engagement is built while implementing a strategy based on sustainability, highlighting the circular top‐down and bottom‐up attitude, based on a 'convergence approach'. In this context, management accounting systems act as dialogic accounting tools. The research pays attention to internal stakeholders, analysing the creation of dialogue even through management accounting tools, which paves the way to new sustainable opportunities with a convergence approach, and drawing a picture of the relevant factors in the path to sustainability. [ABSTRACT FROM AUTHOR]

Journals and citations are networks of practice in which management accounting, management control systems, and performance management carry significance. A total of 2,560 publications and 43,425 citations from the Web of Science between 2000-2020 were used to perform a citation analysis of articles, authors, and journals, along with a bibliometric study to map keywords co-occurrence. Citations and publications had an explosive growth due to new journals and Web of Science expansion, with the number and share of top journals decreasing over time. Performance management is eclectic with journals and authors from various disciplines; bibliometric maps suggest that management accounting and performance literature rooted in strategy are competing to integrate this emerging topic. Regardless of the increase in citations and publications, there are only 28 Latin American articles (1% of the total). Despite calls for more diversity in accounting research, we observe the pre-eminence of Western academic norms and practices. Although management accounting is an active field in Latin America with many local publications, few appear in internationally ranked academic journals. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research. Design/methodology/approach: In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics' Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used. Findings: The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes. Research limitations/implications: Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts. Originality/value: Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified. [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 study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development. Design/methodology/approach: A qualitative case study approach is used in this study with multiple collecting data tools as in-depth interviews and observations, in addition to the content analysis used of the annual reports for the year 2021, of Almarai manufacturing corporate (one of the leaders of food and beverage manufacturing corporates in Saudi Arabia and other countries). Findings: Research findings provide good insights about the significant impact of the effective integration between big data analytics and management accounting on corporate sustainability performance development, big data can assist management accounting to form corporate value-added strategies and activities. Research limitations/implications: The study is limitedly applied to one manufacturing corporate as a study case; therefore, the findings cannot be generalized. Thus, future research can examine the association between the current study variables with wide-scale applications and with different approaches and in different contexts to enrich the findings. Moreover, future research may focus on the integration between big data analytics and management accounting reports in the meta-verse environment to explore the benefits that corporates could gain from the features and capabilities of meta-verse technology. Originality/value: There is a research gap regarding the impact of the integration between big data analytics and management accounting practices on corporate sustainability development, as most of the previous studies focused on two variables only of the current study variables; therefore, this study tries to investigate and give important insights about it. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization. Design/methodology/approach: The paper begins with practitioners' descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support. Findings: As a basis, the authors' data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, "computation," "judgment" and human-AI "interaction" discourse, each with their unique agendas on how AI should be used. Originality/value: The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors' data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it. [ABSTRACT FROM AUTHOR]

Copyright of Activos is the property of Universidad Santo Tomas 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.)

Purpose: Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by "new" career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests. Design/methodology/approach: In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings. Findings: The authors' findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA. Research limitations/implications: The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation. Practical implications: The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants. Originality/value: This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice. [ABSTRACT FROM AUTHOR]

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia 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.)

Purpose: The study aims to explain the process of management accounting practices and organizational change aspects in the public sector's response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side. Design/methodology/approach: This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization. Findings: The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven. Research limitations/implications: The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process. Originality/value: This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side. [ABSTRACT FROM AUTHOR]

The effective management accounting of revenue, costs, and business results holds significant importance in enterprise management accounting, particularly for businesses situated in countries with fragile economies such as Vietnam. However, the current situation of applying accounting of revenue, costs, and business results at enterprises, in general, and electricity enterprises in Northern Vietnam, in particular, still has many limitations. Therefore, this article aims to promote the level of effective management accounting for revenue, costs, and business results. A quantitative study was undertaken, involving the distribution of questionnaires to 57 companies within the electricity sector in Northern Vietnam. The collected data was then analyzed using Excel and Statistical Package for the Social Sciences (SPSS) 22 software. The findings of the study reveal that there are six elements influencing the management accounting of revenue, costs, and business results in electricity enterprises, including 1) the amount of financial accounting information provided; 2) enterprise size; 3) corporate culture; 4) qualifications/quality of accounting staffs; 5) level of awareness of business managers, and 6) availability of information technology. Therefore, the article proposes a recommended solution to ameliorate the management accounting of revenue, costs, and business results in electricity enterprises in Vietnam. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

This paper aims to understand the reasons for the Fiji government's change in its financial year and its implications on the financial reporting of a government entity. This paper attempts to understand the impact of financial year change using Burns and Scapens's (2000) Management Accounting Change framework. The data for the study was collected from both primary and secondary sources using semi-structured interviews and archival data such as Hansard reports and newspaper articles, respectively. The study found that the Fijian Government's justification for changing the financial year was aligned with businesses that also changed their financial years. The resistance by the opposition parties raised some critical issues, such as the fact that a government in its last term may pass a budget for campaigning as it falls just before elections are due to be held. The literature also raises the issue of the missing month, where reporting and publicity of the reporting are minimal. The government entity maintained the calendar year as its financial year while changing its financial reporting for the government. This is costly and requires resource utilisation, while the literature suggests that changing the financial year to a non-December month will significantly reduce audit costs and delays. Policy implications are discussed. [ABSTRACT FROM AUTHOR]

In today's corporate world, where accountability extends beyond mere economic output to embrace social, environmental, and cultural contributions, it is imperative to reevaluate traditional performance measurement systems. This research emphasizes the critical need to embed human and social metrics into these systems. This need is particularly pronounced in the dynamic corporate world, where Environmental, Social, and Governance (ESG), Diversity, Equity, and Inclusion (DEI) criteria and sustainability imperatives are increasingly at the forefront. Rooted in Stakeholder Theory, this study contends that corporations must broaden their performance metrics. Such integration is essential to maintaining competitiveness, responsibility, and relevance in a culturally diverse and rapidly changing environment. Our empirical investigation involved 89 GCC firms and 201 senior executives, alongside 21 semi-structured interviews from the same pool of senior executives who had completed the survey. The findings highlight a significant gap between existing performance measurement frameworks and the demands of the contemporary business ethos, marked by the sociocultural nuances of the GCC. A notable trend among participants was the desire for more comprehensive metrics within the BSC that genuinely reflect a firm's societal impact. However, this ambition faces significant barriers, including resistance to change, training and development needs, data availability and quality, and the alignment of these metrics with overarching organizational strategy. These findings emphasize the complex yet crucial task of advancing the human and social dimensions in BSCs, presenting both opportunities and challenges for GCC corporations in their journey toward more inclusive and comprehensive performance measurement. Impact statement: This research provides significant insights into the evolving nature of performance measurement systems by integrating human and social dimensions within the Balanced Scorecard (BSC) framework for corporations in the Gulf Cooperation Council (GCC) region. The study's findings highlight a critical gap in current performance metrics, which often overlook the importance of Environmental, Social, and Governance (ESG) and Diversity, Equity, and Inclusion (DEI) considerations. By employing both quantitative and qualitative methods, this research underscores the necessity for GCC firms to broaden their performance evaluation criteria to remain competitive and socially responsible in a rapidly changing business landscape. The implications of this study are profound, offering actionable recommendations for organizations to enhance their strategic alignment and operational efficiency by incorporating broader, more inclusive metrics. This work contributes to the global discourse on sustainable business practices and provides a model for other regions aiming to integrate comprehensive performance measures into their strategic frameworks. [ABSTRACT FROM AUTHOR]

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Technological developments in the world today make the competitive conditions of businesses very difficult. Businesses that have to ensure their continuity and operate in line with the objectives of the business have to constantly conduct market research. Businesses that are expanding their fields of activity day by day in order to compete in the globalizing world have begun to operate on a global scale. Businesses operating both on a national scale and on a global scale, on the one hand, determine consumer interests and demands and present the product produced according to the demand to the consumer, while on the other hand, consumer demands must be determined, analyzed and moved to the production stage. It is not easy for business management to control stock level due to external factors in businesses. Therefore, businesses need to manage the supply chain process very well. In this study, the reasons that create the bullwhip effect that businesses encounter in the supply chain process and the "stockpiling" accusations made against businesses in this process are examined. In the results of working; It has been determined that events that cause disruptions in the supply chain of businesses on a global scale, such as Covid-19 and the Ukraine-Russia war, can cause uncontrollability in the stock levels of businesses. Therefore, businesses can be accused of stockpiling due to uncontrolled stock levels, also known as the bullwhip effect in the literature. İşletmelerin stok seviyelerindeki yukarı yönlü değişimin nedenleri iyice araştırılmalıdır. If the stock level is caused by external factors in the supply chain, then it would not be right to accuse businesses of stockpiling. It has been evaluated that, during the trial of businesses accused of stockpiling, experts who will act as experts on this issue should take into account the whiplash effect, which will prevent businesses from being unfairly accused. [ABSTRACT FROM AUTHOR]

Purpose: While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective. Design/methodology/approach: A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance. Findings: Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a "decreasing solvency phenomenon". Potential explanations are, e.g. the MA not fitting the company's exact needs, or information usability and use being limited by poor MA understanding. Originality/value: The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design. [ABSTRACT FROM AUTHOR]

In this paper, we review extant research examining the relationship between management accounting and strategy. This relationship is not unidirectional as developments in strategic processes can also have strong ramifications for accounting systems, leading to their refinement and possible innovations. In addition to previous, valuable overviews focusing on the rational approach to examining the relationship between management accounting and strategy (e.g. Chenhall, 2003; Langfield-Smith, 1997, 2008), this paper also addresses interpretive and the poststructuralist studies. Although the three approaches have little cross-reference to each other, they collectively offer a rich tapestry of the relationship between accounting and strategy. Our review of the contributions made by these three streams of research suggest that, instead of treating those theoretical approaches as competitors, they should be considered complementary to each other. Such complementary perspective, we suggest, can provide many perceptive insights into ongoing research in this area. The paper concludes with some reflections on future research. [ABSTRACT FROM AUTHOR]

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.)

Purpose: This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach: This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings: In the article by Abdelhalim, the author examines the potential implications of big data analytics and corporate sustainability strategies, finding that the benefits of this tool are innumerable. Originality/value: The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy- to-digest format. [ABSTRACT FROM AUTHOR]

This article proposes a conceptual framework that explores the role of performance measurement systems in transforming green intellectual capital for sustainable performance in an information-intensive economy. It discusses the importance of considering social and environmental factors alongside financial considerations in business planning and performance measurement. The article highlights the three pillars of sustainability and emphasizes the need for performance measurement systems that incorporate social and environmental indicators. It also explores the relationship between green intellectual capital, performance measurement systems, and sustainable performance. The article concludes by providing managerial implications for integrating sustainability into organizational strategies and operations. The document is a list of references and citations from various academic articles and journals that provide empirical evidence and propose conceptual frameworks for understanding and enhancing sustainable performance. [Extracted from the article]

The purpose of this study is to measure the level of use of management accounting techniques by senior business managers while trying to reveal their uncertainty perceptions regarding the future of environmental factors (government policies, economy, services and resources used by the business, product market and demand, competition and technology). For this purpose, a quantitative research method focusing on obtaining objective results was used to measure the perceptions of senior managers on environmental factors. Research data was obtained through survey. The prepared survey was applied to the senior managers of a total of 78 (seventy-eight) hotel businesses operating in Kars; but 50 (fifty) of them returned. The data obtained as a result of the evaluation of the survey study was analyzed in the SPSS 23.0 package program. According to the findings of the analysis, it was concluded that senior managers' perceptions of the uncertainty of environmental factors differ for each environmental factor, and that managers use different management accounting techniques. [ABSTRACT FROM AUTHOR]

Copyright of Economica: Revistă Ştiinţifico-Didactică is the property of Academy of Economic Studies of Moldova (AESM) / Academia de Studii Economice din Moldova (AESM) 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.)

This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the "three-legged stool" model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related fields. [ABSTRACT FROM AUTHOR]

Research Purpose: Using the contingency theory main assumption stating that there is no universal optimal respond to any given situation, in the field of strategic cost planning through the investigation of the most common contingent factors and also the most common strategic management accounting techniques to conclude the development of the strategic management accounting techniques through the application of the contingency theory. Research design/Methodology: The research is prepared using deductive research methodology, through the literature review of the management accounting literature in the field of management accounting. And also a questionnaire has been conducted to validate the assumptions of the research. Research Originality: It’s clear from the literature review that, the contingency theory has been introduced long time ago but the originality of the research arises from the linkage attempt between contingency theory and strategic cost planning. Generally, to propose the concept of relativity of the success of any strategic cost management technique used in any business organization. Research Findings: The research has concluded that any strategic cost management technique is only successful if it is appropriate to the very specific business environment it is to be applied in. Not only the business environment, but also every other contingent factor can affect the effectiveness and efficiency of the application of that management accounting technique. Strategic cost management function can be disabled due to the huge uncertainty exists in the modern economy. Accordingly, in order to be effective and efficient it has to take the contingent factors into consideration to have a proactive scenarios of the possible situations that the organization might face in order to be responsive, effective, and efficient. [ABSTRACT FROM AUTHOR]

In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a "management control as a package" approach with the aims of (i) identifying the control mechanisms used in interorganizational initiatives; (ii) exploring the interdependencies between them; and (iii) understanding the contribution of organizational controls in supporting collaborative actions. To address the research objectives, this paper presents the case study of a public initiative. The empirical research combines an interventionist approach with semistructured interviews. As a result, the research highlights that management controls in public interorganizational initiatives could require a package of multiple control mechanisms interdependent; moreover, controls at the inter and intraorganizational level influence each other to guide administrations toward the achievement of common objectives. In particular, in the case analyzed, interorganizational controls seem to support public organizations in overcoming the silo logic that often characterizes public administrations' structure. [ABSTRACT FROM AUTHOR]

The managers of healthcare organizations need the information to confront COVID-19. The aim of this research is to analyze the role of the management accounting system of Iranian healthcare organizations in the management of COVID-19 including diagnosis, prevention, and treatment via a survey on multi-level management. The statistical population consisted of all the managers working in the upper, middle, and operational sections at the medical academies and governmental hospitals in Iran who are somehow involved in COVID-19. The results of the paper indicated all levels of management utilized the information of the management accounting system for performance evaluation of COVID-19 management. In addition, our findings showed that operational managers made little use of information to control patterns and qualitative features in confronting COVID-19. While the upper and middle managers utilized this information significantly. Considering the research's result and the role of directing management accountants, they should provide the necessary information for each management level to try harder to confront COVID-19. [ABSTRACT FROM AUTHOR]