The development of a strategic control framework and its relationship with management accounting

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus

One way forward: non-traditional accounting disclosures in the 21st century

Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting

The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid Keywords: Corporate social performance, corporate financial performance, slack resource theory, good management theory, contingency theory, and moderating effect

Fifty years of irrelevance: the wild goose chase of management science

Modern management science has existed since 1959 when two reports (by Pierson and Gordon & Howell) on the future of business education were published in the US. At least since 1980, there has been a practically continuous, but somewhat fragmented discussion on the relevance of management research. Although many different proposals have been made to rectify the situation, the mainstream of management research seems to be relatively untroubled and unaffected by this widely sensed irrelevance. The paper aims at initial understanding of the reasons for this spectacular failure of (general) management research to reach relevant results in the period of 1960-2010. Two related questions are considered in more detail. How was the social science turn of management science in 1959 justified and achieved? Which correctives have been proposed for management research, up to now

The Role of Ontologies for Designing Accounting Information Systems

The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, which consisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, and their relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be an individual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.REA ontology, accounting information systems, business process, economic exchange

Costs, Benefits and Value Distribution – Ingredients for Successful Cross-Organizational ES Business Cases

This paper introduces my PhD research project on developing guidelines for creating successful business cases for Enterprise System implementations in network settings. Three important aspects that were found to be important in such business cases are: the costs, benefits and the value distribution within a network. Each of the three aspects is addressed in this paper and the relationships between them are pointed out. A research model is presented showing how all three aspects contribute to the main goal of defining successful business case guidelines

Bibliometric Maps of BIM and BIM in Universities: A Comparative Analysis

Building Information Modeling (BIM) is increasingly important in the architecture and engineering fields, and especially in the field of sustainability through the study of energy. This study performs a bibliometric study analysis of BIM publications based on the Scopus database during the whole period from 2003 to 2018. The aim was to establish a comparison of bibliometric maps of the building information model and BIM in universities. The analyzed data included 4307 records produced by a total of 10,636 distinct authors from 314 institutions. Engineering and computer science were found to be the main scientific fields involved in BIM research. Architectural design are the central theme keywords, followed by information theory and construction industry. The final stage of the study focuses on the detection of clusters in which global research in this field is grouped. The main clusters found were those related to the BIM cycle, including construction management, documentation and analysis, architecture and design, construction/fabrication, and operation and maintenance (related to energy or sustainability). However, the clusters of the last phases such as demolition and renovation are not present, which indicates that this field suntil needs to be further developed and researched. With regard to the evolution of research, it has been observed how information technologies have been integrated over the entire spectrum of internet of things (IoT). A final key factor in the implementation of the BIM is its inclusion in the curriculum of technical careers related to areas of construction such as civil engineering or architecture

The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance

Purpose – The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance. Design/methodology/approach – The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. Findings – The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. Research implication – the contextual variables as discussed in strategic management and accounting domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. Originality/value – The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field. Keywords Contextual variable, strategic behavior, corporate social performance, corporate performanc

Work Organisation and Innovation in Ireland

[Excerpt] Innovations in work organisation have the potential to optimise production processes in companies and improve employees’ overall experience of work. This report explores the links between innovations in work organisation – under the broader label of high performance work practices (HPWPs) – and the potential benefits for both employees and organisations. It draws on empirical evidence from three case studies carried out in the Republic of Ireland, where workplace innovations have resulted in positive outcomes and where social partners played a significant role in their design and development