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Abstract
Purpose - This paper aims to introduce and discuss a new Contextual framework to explain the processes of management accounting change in various organizations.
Design/methodology/approach –Having an institutional perspective, we develop a “conceptual contextual framework” of management accounting change. The methodology to accomplish th...
Context in source publication
Context 1
... and Scapens' framework (set out in Figure 2 below) was developed as a basis for studying management accounting rules (systems) and routines (practices) as processes within a specific organization. The central idea of this framework is management accounting systems and practices, a part of the organizational rules and routines. ...
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Purpose: It is difficult to develop an overall picture of the practice of management accounting in farms and farm enterprises because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanat...
Citations
... For example, Dillard et al. (2004) combined B&S with economic/political level institutions and the organisational field level. This latter concept is often used/conceptualised alongside B&S (Alsharari et al., 2015;Ribeiro and Scapens, 2006). Such studies offered a broader and clearer picture of MA change. ...
... Also, the original B&S framework has arguably been very structure-centric and has left little room for using it to analyse cases where considerable agency could be observed (ter Bogt and Scapens, 2019). Several papers have identified this shortcoming of B&S and have amalgamated the original framework with notions of agency (Alsharari et al., 2015;ter Bogt and Scapens, 2019;Dillard et al., 2004;Ribeiro and Scapens, 2006 Methodological approaches ▪ How are theoretical contributions to accounting theory, particularly B&S, developed and shaped behind the scenes? ▪ What role do conference participants, journal editors, and reviewers play in the development of MA change theory and frameworks such as B&S? ▪ How do theory trends influence the development of theoretical contributions in frameworks like B&S? ...
Purpose
Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.
Design/methodology/approach
A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.
Findings
The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.
Research limitations/implications
A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.
Originality/value
An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.
... Regarding the NIS theory, it relies on the conception that homogenization among organizations may be the result of external factors (Moll et al., 2006). In general, the NIS theory is used to investigate the alteration in management accounting practices caused by external forces including political pressures and changes in governmental and cultural rules and regulations (Alsharari et al., 2015;Alsharari, 2019). The NIS has been used in several studies to illustrate how different internal and external factors could result in changes to management accounting and control systems (Lasyoud et al., 2018). ...
... The study's findings indicated that management accountants do play a strategic function in strategic decisionmaking's process. In addition, Alsharari et al. (2015) indicated that merging NIS, OIS and Hardy's power mobilization framework is an efficient way to recognize the socioeconomic and political nature of institutional change. ...
It is this paper’s objective to determine the concerns related to theories and methodologies that underpin the study of management accounting. The literature on management accounting includes various theories and methodologies followed by many researchers in this field of research. A review is done on prominent theories used by the management accounting field. The paper presents the frameworks utilized to classify these theories. Each theory is explained and its related criticism is presented to highlight the applicability of these theories in providing the required results when used as a base for research methodology in management accounting. The paper also reviews frameworks followed by previous studies on accounting research including Burrell and Morgan’s (1979) framework and Laughlin’s (1995) Middle-Range Thinking Approach. Although the framework by Burrell and Morgan is widely used for the classification of theories, some scholars criticized this framework. The framework developed by Laughlin (1995) is beneficial for categorizing accounting research and selecting a proper methodology for research studies in accounting. Even though Laughlin’s Middle-Range Thinking Approach has better practicality compared to the framework of Burrell and Morgan, the researchers found a limitation in his framework.
... Based on such observations, and following calls for further empirical research applying this model (Granlund, 2003;Razi and Garrick, 2019), we adopt Sulaiman and Mitchell's (2005) framework to analyze the MAC process in the context of M&As from a technical perspective, also considering the agents involved and their respective roles. Indeed, previous studies suggest that MAC processes are characterized by inherent contradictions, resistances and conflicts among the organizational members who are mobilized throughout the change process (Alsharari et al., 2015). ...
Purpose
Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.
Design/methodology/approach
The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.
Findings
The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.
Originality/value
To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.
... Management accounting addresses the internal business processes through which sustainability policies and strategies are implemented (Maas et al., 2016). Research topics can be divided into (1) operational, or related to measuring and determining costs related to sustainability implementation; (2) managerial, or related to sustainability cost management; or accounting and sustainability-based managerial decision-making; and (3) strategic, which is related to establishing a sustainability-based budget system, measuring sustainability-based company and manager performance, and setting sustainability-based compensation (Alsharari et al., 2015;Ascani et al., 2021;Jansen, 2018). ...
This paper describes how the accounting research agenda is affected by the issuance and implementation of the International Financial Reporting Sustainability Disclosure Standards (IFRS S1 and IFRS S2). The new IFRS S1 and S2 were launched on June 26, 2023, and are effective from January 1, 2024. The implementation of IFRS S1 and S2 will be particularly interesting as this is the first time that financial and sustainability reporting will be integrated into a company's corporate reporting. Given the relatively short timeframe since its introduction, there may be limitations in assessing the full impact or implications of these standards. Hence, this study analyzes various research opportunities related to the implementation of IFRS S1 and S2. Due to the limited literature that discusses the implementation of IFRS S1 and S2, this study applies the review method, i.e., it conducts a review based on existing research on IFRS S1 and S2, as well as research examining existing sustainability accounting and reporting aspects. This study analyzes research opportunities in the areas of (1) financial accounting, (2) management accounting, (3) auditing, and (4) accounting information systems. This study contributes to the research area of the sustainability reporting ecosystem to facilitate the smooth implementation of IFRS S1 and S2 in practice.
... To obtain more financial appropriations, universities will actively respond to government policies. Many previous studies (Ahn et al., 2014;Alsharari et al., 2015;Burns, 2000;Carter & Mueller, 2006;Hiebl, 2018;Modell, 2012;Wu & Boateng, 2010;Xiao et al., 2004) examined the influence of political influence on management accounting changes, with fewer studies on PBB (Amirkhani et al., 2020;Hawke, 2012;Lu et al., 2015), none of which were in the higher education sector. PBB can link budget and performance to maximize resource utilization and can ease the financial pressure on universities (Lu et al., 2015). ...
... Meanwhile, some studies have reached the opposite conclusion, Wu and Boateng (2010) argued that political influence has no influence. There were also some studies that did not demonstrate the relationship between them (Ahn et al., 2014;Alsharari et al., 2015;Carter & Mueller, 2006;Modell, 2012). ...
The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this study was to look into the relationship between political influence, financial pressure, performance-based budgeting, and university performance in China. It also explored power dynamics in Chinese public universities. 271 participants were chosen using a purposive sampling technique. This study employed a multimethod approach combining necessary condition analysis (NCA), the PROCESS macro, and partial least squares structural equation modelling (PLS-SEM). Furthermore, this study employed a novel technique (the Johnson-Neyman technique) to show the exact scope of the moderation effect. The findings of the PLS-SEM showed that performance-based budgeting is positively related to university performance and acts as a mediator between selected variables, and it also indicated that the moderated mediation model is validated in Chinese public universities. The NCA results showed that performance-based budgeting, political influence, and financial pressure are all important necessary conditions for university performance. Meanwhile, the outcomes of PLS-SEM and NCA showed how researchers and practitioners can pinpoint key elements that affect university performance and produce the best outcomes. Overall, this study provides useful information about the implementation of performance-based budgeting in higher education institutions.
... Within the realm of information and communication technology, user behavior is construed as the how and when individuals engage with technology, evident through usage patterns and motivations. The expansion of UTAUT incorporates considerations of organizational structure, motivation and environment, structural characteristics, and student performance, as substantiated by previous studies (Merino & López, 2014;Ukut & Krairit, 2019;Alsharari et al., 2015;Lwoga, 2014;Sipila, 2011;Moradi & Sabeti, 2014). These variables have been identified as factors influencing student performance, enriching the theoretical landscape of technology acceptance and usage. ...
This research investigates the determinants of e-learning performance in private educational institutions in the Sindh region. Employing a quantitative methodology, the study utilized a closed-ended questionnaire for data collection. The survey was conducted at five private universities in Sindh with a focus on their experiences with e-learning implementation in traditional classrooms. A total of 250 questionnaires were collected, out of which 233 underwent thorough examination. Structural equation modeling, specifically Partial Least Squares Structural Equation Modeling (PLS-SEM), was employed to analyze the proposed conceptual model, using variance as a basis for assessment. The study reveals that the Unified Theory of Acceptance and Use of Technology (UTAUT) constructs related to effort expectancy exert a significant and positive influence on student behavior. Conversely, the performance expectancy variable does not exhibit a statistically significant impact on student e-learning performance. Furthermore, student performance is directly affected by other factors, such as organizational structure and extrinsic motivation. In contrast, concerning student behavior, extrinsic motivation emerges as the sole influential factor. The study's findings suggest that elements shaping behavior, including organizational structure, extrinsic motivation, and effort expectancy, play pivotal roles in enhancing student e-learning performance.
... There are several number of studies use both these frameworks or either one of them to explain organisational change in their studies such as Soin et al. (2002); Siti Nabiha and Scapens (2005); Nor Aziah and Scapens (2007); Alsharari et al. (2015); and Muhammad et al. (2019). However, these frameworks are mostly applied in the management accounting literature. ...
Recently, the Malaysian Accounting Standards Board has issued several new regulation standards to replace the previous standards for harmonization of financial reporting. One of the new standards is the Malaysian Financial Reporting Standard (MFRS) 15 Revenue from Contracts with Customers. By focusing on the telecommunication company, the objective of this study is to review the impact of MFRS 15 adoption and the organizational change process. This study adopted frameworks by Dillard et al. in (Acc Audit Acc J 17:506–542, 2004) and Burns and Scapen in (Manag Acc Res 11(1):3–25, 2000) to have a better understanding of the organisational change process due to MFRS 15 adoption especially at the intra-organisational level. The findings of this study present a general view on the understanding of the effect of MFRS 15 adoption in which the cause from external pressure leads to the changes in the rules and routines in a telecommunication company. This study will contribute to the existing accounting literature related to MFRS 15 especially within the telecommunication industry.
... MC change may be affected by many factors, both internal and external to the organisation (Hardy, 1996;Dillard et al., 2004;Burns and Scapens, 2000;Alsharari et al., 2015;Giannetti et al., 2021). According to Anderson and Ackerman-Anderson (2010), identifying the drivers of change is pivotal to understand and guide change throughout organisations. ...
Purpose-The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the starting point of a process that is changing how management control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC-and particularly cultural control-has changed to cope with the shift from face-to-face to VTs and by analysing the interrelationship between the different control mechanisms and the resulting tensions. Design/methodology/approach-The research adopts the methodological framework based on abduction to provide a theoretical explanation and conceptualisation of MC in virtual settings. To tackle the research objective, this work undertakes a cross-sectional field study based on semi-structured interviews with managers of different service companies. Findings-The results of the research highlight the key challenges that managers are called to deal with to design and change MC systems when implementing remote working. In particular, managers must cope with the reduced possibility to leverage cultural controls. To do this, this study's analysis found that managers act by introducing and/or removing formal and informal controls and by orchestrating the interplays and tensions between these mechanisms. Originality/value-To the best of the authors' knowledge, to date limited attention has been paid to MC in VTs. Moreover, few researchers have investigated the process of MC change from face-to-face to VTs. This work aims to contribute to this nascent stream of literature by providing interesting implications for both research and practice.
... Yu Xuying, a scholar, proposed the notion of "broad management accounting" in 1992. He argued that management accounting can be sorted into three important research fields: Micromanagement accounting, macro management accounting, and international management accounting [4]. In 2002, China's Ministry of Finance issued the "Guiding Opinions on the Implementation of Budget Management by Enterprises", which governed enterprise budget management policy. ...
... It is also consistent with Sriyono's (2020) study results, stating that the type of strategy influenced the development of design and structure within the organization, including the development of SMA. Also, HEIs that implement a cost leadership strategy tend to have a higher intensity of implementing SMA (Chenhall, 2003;Alsharari et al., 2015;Marlina & Tjahjadi, 2021), so the hypothesis was determined as follows: ...
... The results of this study corroborate with the research findings of Chenhall, 2003 andAlsharari et al. (2015), stating that strategy is a factor that needs attention in the development and application of strategic management accounting (SMA) in business firms. Consistent with the research results of Sriyono (2020) and Marlina and Tjahjadi (2021), higher education strategy is one of the determining factors in implementing strategic management accounting in higher education institutions. ...
Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.
Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.
Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.
Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.