Management accounting change and agency in embedded situations

Sánchez‐Matamoros, Juan Baños; Pinzón, Pedro Araújo; Espejo, Concepción Álvarez-Dardet

doi:10.1080/02102412.2014.942153

Cited by 11 publications

(10 citation statements)

References 71 publications

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“…Future research should pay attention to how contradictory or complementary logics guide the decision-making of actors. To accomplish this, it is important to combine research that explores whether organizations understand how intra-organizational processes connect to the field level (e.g., Hooper & Major, 2007;Hyvönen et al, 2009;Sánchez-Matamoros et al, 2014). However, organizational case studies need to analyse the complexity of organizational process within its social context.…”

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confidence: 99%

Institutional theory and IFRS: an agenda for future research

Guerreiro

Rodrigues

Craig

2020

Spanish Journal of Finance and Accounting / Revista Española de

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The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. AbstractThis paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Although the fact of requiring the adoption of IFRS could be characterized as a form of coercive power, recent developments in IT help to explore the extent to which adoption and diffusion of IFRS is shaped by three factors: agency, the interests of actors involved in the adoption process, and the role of institutional entrepreneurs and institutional work. We provide a structured review of literature that uses an IT framework in the context of adopting and implementing IFRS. The review brings together various streams of IT and current debates in the management and organization literature. This allows us to outline an agenda for future research that proposes six new research questions for investigation. These research questions are intended to encourage greater regard for the capacity of the theoretical toolkit of institutional logics to explore institutional entrepreneurship, institutional work, and the institutional dynamics of change processes associated with the adoption, maintenance and disruption of accounting systems.

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confidence: 99%

Institutional theory and IFRS: an agenda for future research

Guerreiro

Rodrigues

Craig

2020

Spanish Journal of Finance and Accounting / Revista Española de

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“…Several methods have been used in contemporary literature to study accounting change. For example, many contemporary accounting studies draw on actor-network theory (see for example, Alcouffe, Berland, & Levant, 2008;Dechow & Mouritsen, 2005), institutional sociology (see for example, NorAziah & Scapens, 2007;Seal, 2006;Tsamenyi, Cullen, & Gonzalez, 2006), embedded agency perspectives (see for example, Englund, Gerdin, & Abrahamsson, 2013;Sánchez-Matamoros, Araújo Pinzón, & Álvarez-Dardet Espejo, 2014), and old institutional economics (see for example, Burns & Scapens, 2000;Lukka, 2007;Quinn, 2014b;Robalo, 2014). In the accounting history literature, some of these approaches have also been used to study accounting change.…”

Section: Theoretical Backgroundmentioning

confidence: 98%

Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945

Franco

Feeney

Quinn

et al. 2017

Revista de Contabilidad

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a b s t r a c tContemporary studies of Chief Financial Officers (CFO) paint a picture of the role pre-1960 as being reflective of a more transactional one. Historical research sheds some doubt on this, and tends not to separate the role from its occupier. We provide an analysis of such a role in a large brewery from about 1920 to 1945. Drawing on the concept of position-practices, our results suggest that a CFO-predecessor role was informed by existing position-practices, which are separately identifiable from the occupier of the role itself. Some of the position-practices are recognizable in contemporary CFO roles. Importantly, focusing on the role as opposed to the occupier, gives our study potential to more broadly inform future research on the contemporary role. © 2016 ASEPUC. Published by Elsevier España, S.L.U. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Posición-prácticas del CFO contemporáneo: una reflexión sobre su rol en la historia de Guinness, 1920-1945 Códigos JEL: M10 M49 Palabras clave: CFO Posición-prácticas Funciones Historia Teoría de la estructuración r e s u m e nLos estudios contemporáneos sobre la figura del «director financiero» (Chief Financial Officer, CFO) lo describen con un papel más transaccional antes de 1960. Las investigaciones históricas arrojan algunas dudas, pero tienden a no separar el rol del sujeto. En nuestro trabajo analizamos dicha figura en el seno de una gran fábrica de cerveza durante el periodo 1920-1945. Basándonos en el concepto de posición-prácticas, nuestros resultados muestran que anteriormente el rol del CFO estaba orientado hacia posiciones-prácticas existentes pero independientes del sujeto que las llevaba a cabo. Algunas posiciones-prácticas se pueden reconocer en los roles del CFO contemporáneo. Es importante destacar que centrarnos en el rol frente al sujeto nos da la posibilidad de orientar de una forma más amplia nuestros futuros trabajos sobre el rol contemporáneo.

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“…Human agency plays a critical role in the process of adoption of management control practices and on management accounting change (Hiebl, Duller, and Feldbauer-Durstmüller 2012;Stergiou et al 2013;Baños-Sánchez Matamoros, Araujo-Pinzón, and Alvarez-Dardet Espejo 2014;Efferin and Hartono 2015). Baños-Sánchez Matamoros et al (2014), in a study on management accounting change in a Spanish family firm, find that the drivers of accounting change are strongly influenced by actors' interests and by their perception and interpretation of institutional contradictions and external events. Both the type of change and the process are shaped by the normative influences to which the actors are subject to.…”

Section: Drivers Of Adoption Of Management Accounting and Control Sysmentioning

confidence: 99%

What Do We Know about Accounting in Family Firms?

Carrera

2017

jesb

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In this study, we present a review of research of accounting in family firms. The aim is to summarize the main findings of prior studies and identify what we have learned so far about the role of accounting in family firms. Specifically, we survey the contributions of accounting researchers to the study of family firms in four subfields: (1) financial accounting and reporting, (2) management accounting and management control, (3) auditing, and (4) accounting history. After considering some theoretical and empirical advancements of family business research in other disciplines, we conclude by identifying avenues for future research.

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Management accounting change and agency in embedded situations

Cited by 11 publications

References 71 publications

Institutional theory and IFRS: an agenda for future research

Institutional theory and IFRS: an agenda for future research

Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945

What Do We Know about Accounting in Family Firms?

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