Mobilizing change through the management control of intangibles

Johanson, Ulf; Mårtensson, Maria; Skoog, Matti

doi:10.1016/s0361-3682(01)00024-1

Cited by 132 publications

(99 citation statements)

References 15 publications

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“…In the 1990s different models were propounded, including the balanced scorecard (Kaplan and Norton, 1992), intellectual capital (Edvinsson and Malone, 1997) and the intangible assets monitor (Sveiby, 1997). According to Johanson et al (2001), a common feature of these models is that although they still rely on measurements, financial information is only looked upon as one element of the information which is needed. Because of this feature of the models, they are often addressed as non-financial model.…”

Section: Gandía Intangibles Disclosure Information On Internet By Mulmentioning

confidence: 99%

Intangibles Disclosure Information on Internet by Multinational Corporations

Gandia¹

2003

IJDAR

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Abstract. Rapid developments in information and communications technology, especiallywith regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports.In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Standard & Poor´s GLOBAL 100 Index companies, different Internet intangibles disclosure indexes, and we have contrasted which variables explain the disclosure of this intangible information on Internet. Results show that the region of origin, especially in the European companies, and the intensity of the intangible expenditures are the main factors that explain the differences in the extent of corporate intangible disclosure on Internet.

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Section: Gandía Intangibles Disclosure Information On Internet By Mulmentioning

confidence: 99%

Intangibles Disclosure Information on Internet by Multinational Corporations

Gandia¹

2003

IJDAR

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“…Papers with a marginal use of, or single references to, Giddens and/or ST (e.g. Burns & Scapens, 2000;Covaleski & Dirsmith, 1998;Johanson, Mårtensson & Skoog, 2001). iii.…”

Section: Methodsmentioning

confidence: 99%

25 Years of Giddens in accounting research: Achievements, limitations and the future

Englund

Gerdin

Burns

2011

Accounting, Organizations and Society

118

115

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“…Norman Macintosh and Robert Scapens were the first Accounting scholars to argue that MAS 9 represent the dimensions of signification, legitimation and domination (Macintosh & Scapens, 1990;Scapens & Macintosh, 1996). Subsequent to Macintosh and Scapens (1990), the role of accounting in these dimensions was evident in the cases of New Zealand health (Lawrence, et al, 1997), intangible assets (Johanson et al, 2001;Tollington, 2006), performance measurement (Ahrens & Chapman, 2002), environmental reporting (Buhr, 2002), management control (Scheytt et al, 2003), enterprise resource planning systems (Caglio, 2003), supply chain practices (Seal et al, 2004), British Gas (Conrad, 2005), the Electricity Trust of South Australia (Gurd 2008) and UK food and agriculture (Jack, 2005(Jack, , 2007.…”

Section: Structuration Theory and Management Accounting Systems -The mentioning

confidence: 99%

Structuration theory: The contribution of Norman Macintosh and its application to emissions trading

Moore

2011

Critical Perspectives on Accounting

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This paper examines the contribution of Norman Macintosh to the development of structuration theory which is then used to investigate accounting and the European Union emissions trading system (EU ETS).The research of Norman Macintosh demonstrated the potential of structuration theory as a sensitizing device for management accounting research by illustrating how accounting represents the dimensions of signification, legitimation and domination as well as the ethics of profit manipulation using the dialectic of control. He also demonstrated the role of agency in changing management accounting systems (MAS), which represent a source of ontological security, as well as the role of methodological bracketing. Extending the critical perspective of the work of Norman Macintosh, the investigation of accounting and the EU ETS using structuration theory demonstrated how the EU ETS and the financial reporting interpretation for emission rights, IFRIC 3, represented the dimensions of signification, legitimation and domination. A structural contradiction resulting in measurement mismatches, tension between two moral stances and resource allocation problems led to the withdrawal of IFRIC 3, which has resulted in the IASB and the FASB forming a coalition to develop guidance on accounting for ETS.Keywords: Norman Macintosh; Structuration theory; Management accounting systems; Methodological bracketing; Emissions trading; Unintended consequences; Structural contradiction 3 IntroductionThis paper provides an overview of the contribution of Norman Macintosh to the development of structuration theory, which is then used as a sensitizing device to analyse the introduction of the European Union emissions trading system (EU ETS) and the associated accounting interpretation, IFRIC 3. The research of Norman Macintosh, Robert Scapens and John Roberts developed structuration theory (Giddens, 1976(Giddens, , 1979(Giddens, , 1984 as a theoretical framework that enables management accounting research to include social and political phenomena for the purpose of understanding accounting practices (Macintosh & Scapens, 1990, 1991Roberts & Scapens, 1985). Specifically, Norman Macintosh has used structuration theory to analyse accounting and control systems as well as organizational change (Macintosh, 1994;Macintosh & Scapens, 1990;1991), profit manipulation (Macintosh, 1995), the need for methodological brackets (Scapens & Macintosh, 1996) as well as the use of ethnographic research studies (Jönsson & Macintosh, 1997). In addition, the work of Norman Macintosh and RobertScapens was the focus of a methodological debate in structuration theory (Macintosh & Scapens, 1990;Boland, 1993;Scapens & Macintosh, 1996;Boland, 1996).The IASB has recognized that the use of, and interest in, ETS has continued to grow worldwide, resulting in a demand for consistent and transparent accounting treatment (IASB, 2007a(IASB, , 2007b Critical research of the EU ETS can be undertaken from a variety of paradigms such as interpretist, radical structuralist, ...

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Mobilizing change through the management control of intangibles

Cited by 132 publications

References 15 publications

Intangibles Disclosure Information on Internet by Multinational Corporations

Intangibles Disclosure Information on Internet by Multinational Corporations

25 Years of Giddens in accounting research: Achievements, limitations and the future

Structuration theory: The contribution of Norman Macintosh and its application to emissions trading

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