Management accounting change as a learning process: a longitudinal analysis

Giannetti, Riccardo; Cinquini, Lino; Vitali, Paola Miolo; Mitchell, Falconer

doi:10.1108/qram-01-2017-0003

Cited by 9 publications

(5 citation statements)

References 45 publications

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“…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.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

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Adapting management control to virtual teams: evidence from a natural experiment

Noto

Marisca

Barresi

2023

QRAM

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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.

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Section: Theoretical Backgroundmentioning

confidence: 99%

“…Therefore, the study of management accounting change requires a theoretical framework that is able to consider many factors, such as the process nature of change and a comprehensive view of the MC package analysed (Evans and Tucker, 2015; Giannetti et al , 2021; Barretta and Noto, 2023).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Adapting management control to virtual teams: evidence from a natural experiment

Noto

Marisca

Barresi

2023

QRAM

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“…Learning is a continuous process in which knowledge is continuously reproduced (Kolb, 1984) and refined over time (Kolb and Kolb, 2005). Most recently, the experiential learning theory has been used to examine, for example, management accounting system change (Giannetti et al. , 2021), and entrepreneurial failure (Lattacher and Wdowiak, 2020).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Reflecting on the past—a key to facilitating learning in strategy practice?

Korin

Seeck

Liikamaa

2022

JSMA

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PurposeThe literature on the past triggering learning in strategy practice is scant. To fill this gap, this study aims to examine the meaning of the past to learning in strategy practice and expands on the strategy-as-practice (SAP) literature. Understanding the relationship between the past and learning in strategy practice is important because learning is what keeps strategy practice in motion and remains in place, even if organizations and strategy practitioners change.Design/methodology/approachThe authors used a longitudinal case study design combined with historical methods to examine how the past is embedded in present strategy practice. To capture learning in strategy practice over time, the authors applied a four-stage methodology in our analysis of document and interview data.FindingsThe authors identified four dimensions of the past embedded in the present strategy practice. These dimensions emerged from the analysis of the interviews and document data. The study’s results showed that the past appears in structures and routines, materiality, positioning and reflecting over repeated rounds of strategic planning. According to the study’s results, reflecting on strategy practice draws on past structures and routines, positioning and materiality. The past facilitates reflecting and reflecting on the past enables learning in strategy practice.Originality/valueThe authors constructed a conceptual model and showed that in strategy practice, reflection triggers learning. The authors contributed to theory development by demonstrating how the past is embedded in present strategy practice and is available for use by strategy practitioners. The authors showed that strategy practice is a continuous learning process.

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“…Some studies that examine management accounting systems, such as findings (Giannetti, Cinquini, Miolo Vitali, & Mitchell, 2021), That the management accounting system can change due to the results of the process. Management accounting systems can directly affect a manager's performance.…”

Section: Introductionmentioning

confidence: 99%

Inability To Adapt To Environmental Changes Causes the Declining Performance of Indonesia's Textile Industry

Rachmawati

Octavia

2023

IJESSS

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The ability of managers in the face of environmental uncertainty is the main key to achieving competitive advantage. The decline in the performance of the Indonesian textile industry is due to the low quality of management accounting. This quantitative research aims to prove that the ability to deal with environmental uncertainties affects the quality of management accounting as well as its impact on the quality of information. The method used in this research is Explanatory verification research to find out what and how far the factors that affect the quality of management accounting information. This study involved textile companies registered with the Indonesian Textile Association, a total population of 85 companies with sampling methods using power analysis at a significance level of 5% with statistical power. Data analysis using Structural Equation Modeling-Partial Least Square includes measurement and structural models. The results of this study prove that the variability of management accounting information systems is built by the variability of environmental uncertainties. While the variability in the quality of management accounting information is formed by the variability of management accounting systems. Following up on the findings of this study, the ability to deal with environmental uncertainties is the main key to optimizing management accounting systems in generating management accounting information.

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Management accounting change as a learning process: a longitudinal analysis

Cited by 9 publications

References 45 publications

Adapting management control to virtual teams: evidence from a natural experiment

Adapting management control to virtual teams: evidence from a natural experiment

Reflecting on the past—a key to facilitating learning in strategy practice?

Inability To Adapt To Environmental Changes Causes the Declining Performance of Indonesia's Textile Industry

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