Search

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 study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity. Design/methodology/approach: Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants' sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein. Findings: The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants. Originality/value: This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants' identity fit, implications can also be made for other organizational functions that need to engage in identity work. [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]

Electronic Accounting (E-accounting) is considered a new concept in the field of accounting. E-accounting replaces paper with electronic sources for accounting records and documentation. It retains a lot of time, zeal, paper and funds for any type of organisation. New software for recording accounting transactions is released every day which is giving technological improvements. E-accounting is characterised as the use of Internet technologies and online applications for business accounting. Additionally, it helps organisations maintain their accounting software and financial data in a secure manner while granting authorised users real-time access regardless of location or computer platform. The objective of the paper is to understand the basic concept of E-accounting, the characteristics of E-accounting, its benefits and drawbacks, and its conclusion. The purpose of this study is to shed light on the implications of E-accounting in modern companies. The review of related literature that was used to develop the study’s theoretical framework served as the secondary source of data for this report. According to surveys, many businesses fail not just due to low-quality products, a lack of qualified employees, or managerial problems, but also because of bad accounting procedures. It has been determined that the company needs to switch to current accounting procedures from outdated ones. [ABSTRACT FROM AUTHOR]

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]

The objective of this study is to analyze the management of operational risks in managerial accounting, specifically focusing on the examination of strategies and their implementation in medium-sized organizations. The research employed a questionnaire as a data collection tool, targeting a sample of 384 participants who were selected from a diverse group of professionals in the business sector of Greece. These participants were specifically chosen from the ownership of medium-sized enterprises in Greece. Based on the research findings, the implementation of an operational risk management and control system has been observed to enhance a company’s performance level and its capacity to generate value. The study suggests abandoning the individual viewpoint of management accounting within the organization and advocating for a comprehensive and integrated perspective. This approach aims to enhance understanding of the significance of management accounting in the management of operational risks within the organization. The study also incorporated supplementary suggestions. [ABSTRACT FROM AUTHOR]

The advent of the metaverse presents novel opportunities and challenges for the accounting field. As the metaverse integrates state-of-the-art technologies, it signifies a paradigm shift in internet applications and social phenomena. This study examines the future of accounting within the metaverse, concentrating on the potential advantages and hurdles arising from this dynamic environment. Utilizing a systematic literature review methodology, the research analyzes 49 articles published between 2018 and 2022 on the metaverse and associated technologies. The findings reveal that the metaverse affords many accounting opportunities, while concurrently posing unique challenges. Moreover, the emergence of the metaverse is expected to influence various accounting research domains, including financial reporting, auditing, taxation, management accounting, and accounting education. This research contributes to and expands the limited body of literature on accounting and metaverse technologies, offering insights into emerging opportunities, risks, and avenues for future research in this rapidly developing field. JEL Classifications: M15; M40; M41; M42. [ABSTRACT FROM AUTHOR]

An important question for scholars and professionals is how knowledge management processes (KMP) supported by strategic management accounting (SMA) can strengthen operational processes (OPs) to enhance organizational ambidexterity (OA) in dynamic environments (ED). The empirical research utilizes knowledge management practices (KMPs) including knowledge generation, storage, and application/sharing to develop organizational performance (OP) and utilize organizational agility (OA) inside an environment of disruption (ED). The research involved surveying 203 Brazilian businesses and examining the assumptions through structural equation modeling. The findings showed that knowledge development and knowledge storage impact knowledge application and sharing. Knowledge application and sharing, as a strategic information system, impacts organizational ambidexterity by completely mediating organizational performance. Post hoc study revealed three enterprise clusters with varying levels of adoption of competitive orientation strategy, assistance from business partner accountants, and features of companies showing diverse knowledge management process roles on organizational performance and organizational ambidexterity under low and high environmental dynamism. The research results address gaps in information related to knowledge management procedures, strategic management accounting, and organizational ambidexterity literature, offering practical implications for professionals. [ABSTRACT FROM AUTHOR]

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.

AbstractObjectiveMethodResultsConclusionsThis scoping review aimed to map existing literature and whether clinical guidelines recommend taking other health conditions into consideration in spinal pain management.Systematic searches covered PubMed, CINAHL, Embase, PsycINFO, and the Cochrane Library, alongside free-text online searches for clinical practice guidelines on spinal pain. Eligibility criteria encompassed studies on spinal pain with one or more chronic conditions. Study design, population, aim, outcome measurements, and findings of the included studies were summarised. Included studies were assessed for risk of bias and quality. Clinical practice guideline recommendations regarding multimorbidity were summarised.The review included five studies. One study showed that addressing other health conditions in spinal pain management improved psychological comorbidities, pain, and disability. The other studies showed no consistent additional benefits but suggested a trend towards improved pain-related disability. Analysis of 23 clinical practice guidelines revealed minimal consideration of other health conditions in spinal pain management.The sparse literature and limited consideration challenge clinical practice, where spinal pain often occurs in parallel with other health conditions, leaving healthcare providers with limited guidance. This review highlights the need for more research to inform future clinical guidelines for spinal pain in patients with other concurrent health conditions. [ABSTRACT FROM AUTHOR]

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]

In this study the relationship between awareness and implementation of Environmental Management Accounting within small and medium-sized enterprises listed in Market for Alternative Investment in Thailand was explored. A descriptive and correlational study design was adopted, and questionnaires were used to collect data from 57 small- and medium-sized Thai enterprises. The results provided empirical evidence that these firms had a moderate to high level of awareness of some aspects of environmental management accounting, and were practicing it to a certain extent. Furthermore, a positive correlation (.500, p < .01) between environmental accounting awareness and accounting practice was found. Hence, this implied that when firms were aware of the impact of environmental disclosures on their operations and had access to environmental management accounting knowledge, they were more likely to adopt appropriate accounting practices. The implementation of environmental accounting among small to medium enterprises in Thailand is still in the early stages. Further support and development are required to foster implementation. Further studies are encouraged-both qualitative studies to gain deeper insights into challenges of implementing environmental management accounting, and quantitative studies about factors that would better enable its practice. [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.)

The aim of this study was to examine and analyze the impact of Environmental Management Accounting and Environmental Performance on Financial Performance. The study focused on companies that participated in the CGPI program, using secondary data from the period 2018-2023. The sampling method employed was purposive sampling, with a total of 12 companies and 72 data observations. The analysis was conducted using quantitative methods and Eviews panel data regression. The findings indicated that both Environmental Management Accounting and Environmental Performance had a significant positive effect on Financial Performance. [ABSTRACT FROM AUTHOR]

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: This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy. Design/methodology/approach: The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage. Findings: The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques. Originality/value: This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research. [ABSTRACT FROM AUTHOR]

Purpose: Building supply chain (SC) resilience has become a priority for many organizations, following a global increase in disruptive events. While management accounting and control (MAC) systems play a supportive role in supply chain management (SCM) decisions, little is known about the contributions offered to resilience decisions in service organizations. The purpose of this study is to examine the performance implications of MCS's impact on proactive and reactive resilience of healthcare supply chains. Design/methodology/approach: This study conducted a survey of 127 public health managers via structural equation modeling. The partial least squares version 3.3.3 was used. Findings: The results show a statistically positive impact of MAC dimensions on proactive and reactive resilience, which in turn impacts the quality, delivery speed and cost effectiveness of the health SC. However, the integration dimension had an insignificant effect on reactive resilience but a positive effect on proactive resilience. Research limitations/implications: This study examined the performance implications of MAC system dimensions and proactive and reactive resilience on operational performance in health SCs, using empirical data from only one country. Thus, generalizing the findings to include other jurisdictions may be impossible. Practical implications: Healthcare managers in public health facilities should embrace the four MAC dimensions (except the integrated dimension in reactive resilience) to support information generation in SC resilience decisions. Originality/value: Perhaps, the first to provide preliminary empirical evidence on the interactive effect of proactive and reactive resilience and MAC dimensions in terms of broad scope, timeliness, integration and aggregation on health SC operational performance under disruption, in the context of an emerging economy. [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: The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making. Design/methodology/approach: The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism. Findings: The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present. Originality/value: This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other. [ABSTRACT FROM AUTHOR]

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance. [ABSTRACT FROM AUTHOR]

The study aims to know the prospects for applying the Activity-based costing method in Algerian companies by studying the incentives, benefits and limitations of the method in the Algerian environment. The results of the study revealed the difficulty of mainstreaming the implementation of the Activity-based costing method in Algerian companies due to its high cost and the weakness of the professional and scientific competence necessary for its application. [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]