The role of structure and agency in management accounting control change of a family owned firm: A Greek case study

Contingency Factors Influencing MAS Design of Manufacturing Firms in Malaysia

“…FMM directory is used as it is currently the largest private sector economic organization in Malaysia, representing over 2,500 manufacturing companies of various sizes. 200 firms from Selangor, Adbel-Kader and Luther (2008) and Stergiou et al (2013) further noted a positive relationship between decentralization and the adoption of sophisticated MAS design as to ensure all controlling and decision making activities are done with sufficient relevant information. Besides, Soobaroyen and Poorundersing (2008) also noted that the transfer of responsibilities from centralized management to lower level management should be paired with the appropriate flow of useful information and infrastructure to enable strategic decision making purposes.…”

“…Besides, Soobaroyen and Poorundersing (2008) also noted that the transfer of responsibilities from centralized management to lower level management should be paired with the appropriate flow of useful information and infrastructure to enable strategic decision making purposes. Thus, as firms expand, there is a need for more formal planning and control system through a decentralized structure (Hoque 2011;Stergiou et al 2013). Thus, as firms in Malaysia continue to expand, there is a need to explore the MAS design with the changes in the business structure among manufacturing firms in Malaysia.…”

“…The four dimensions will also be used to measure the MAS variable in this research; whereby the higher the mean score of the four dimension, the higher the adoption of sophisticated MAS design is. Stergiou, Ashraf and Uddin (2013) noted that the structure of the organization influences the amount of control that a manager has in order to extract effort from the labor force. Thus, in order to make strategic decisions, the MAS design is contingent on the organizational structure that firm adopts as this could affect the efficiency of the work flow, the information flow and the control system (Otley 1980;Chenhall 2003;Adbel-Kader & Luther 2008;Hoque 2011).…”

New public management, cost savings and regressive effects: A case from a less developed country

“…Critical realism has increasingly been appropriated by organizational and management studies (Ackroyd and Fleetwood, 2000;Willmott, 2000;Mutch, 2002;Fleetwood and Ackroyd, 2004;Leca and Naccache, 2006;Llewellyn, 2007) as well as accounting research (Modell, 2009(Modell, & 2013Ashraf and Uddin, 2013;Stergiou et al, 2013;Mutiganda, 2013). Reviewing the existing critical realist research on management accounting change, Modell (2014) noted that researchers tend to use critical realism in a generic manner i.e.…”

Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

“…In order to explain an empirically manifested social phenomenon, it is important for researchers to identify first the structures (and their associated tendencies) and then the human agency, a concept known in critical realism as analytical dualism (Archer, 1995; for an example of critical realist research employing analytical dualism in management accounting change, see Stergiou et al, 2013). Drawing on analytical dualism, Joseph (2002) suggests that any explanation of hegemony should involve an explanation of both the structural reasons for its emergence and the experiences and actions of various agents.…”