Stability and change in management accounting over time—A century or so of evidence from Guinness

Quinn, Martin

doi:10.1016/j.mar.2013.06.001

Cited by 66 publications

(111 citation statements)

References 40 publications

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106

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Order By: Relevance

“…In this case, along with the coefficient of irrelevant costs it is also necessary to apply the profitability ratio of tenders, which is calculated as the ratio of income (revenue) to the amount of relevant and irrelevant costs (Quinn, 2014;Bourne, Melnyk, Bititci, Platts, & Andersen, 2014). Thus, in Table 3 tender № 1 allowed us to get income of 90 thou rubles, tender number 2 -520 thou rubles.…”

Section: Resultsmentioning

confidence: 99%

Features of Application of Relevant Approach in Decision Making to Participate in Tender for Assessment of Land

Клычова¹,

Kozmenkova²,

Klychova³

et al. 2015

ASS

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The paper describes the features of relevant approach for decision making to participate (or not participate) in a tender for appraisment of land. The basis of this approach is the following: the greater is the number of non-won tenders, the greater is the amount of irrelevant costs, and company operations are less effective. Thus, the approach to use relevant and non-relevant indicators should be applied not to a particular tender, but at once to a group of tenders. This transforms the traditional notion of relevance and suggests that in certain situations the irrelevant costs are unchanged, and the presence of a negative relevant result, as to one of the orders, does not lead to the automatic rejection of its execution.

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Section: Resultsmentioning

confidence: 99%

Features of Application of Relevant Approach in Decision Making to Participate in Tender for Assessment of Land

Клычова¹,

Kozmenkova²,

Klychova³

et al. 2015

ASS

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“…The picture painted by Burns and Scapens (2000) is one of slower evolutionary change as rules and routines interact in a continuous process over time . More recent research drawing on Burns and Scapens (2000) has concentrated on organizational routines as more likely to explain management accounting practices which emerge over time (Quinn, 2014(Quinn, , 2011Quinn and Jackson, 2014). Many other management accounting scholars have drawn on the work of Burns and Scapens (2000) Soin et al ., (2002) .…”

Section: Stene Notesmentioning

confidence: 99%

“…Many other management accounting scholars have drawn on the work of Burns and Scapens (2000) Soin et al ., (2002) . Some works, such as Quinn (2014Quinn ( , 2011 offer some refinements on the definition of organizational routines, and some insights on the interactions of rules and routines and their role in change and stability in management accounting . However, this takes us back to the central problem posed by this paper, namely the organizational nature (or not) of routines .…”

Section: Stene Notesmentioning

confidence: 99%

Are Routines "Really" an Organizational Concept?

Quinn

2017

rebules

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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: 99%

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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Stability and change in management accounting over time—A century or so of evidence from Guinness

Abstract: Stability and change in management accounting practices over time-a century or so of evidence from Guinness.

Cited by 66 publications

References 40 publications

Features of Application of Relevant Approach in Decision Making to Participate in Tender for Assessment of Land

Features of Application of Relevant Approach in Decision Making to Participate in Tender for Assessment of Land

Are Routines "Really" an Organizational Concept?

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

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