ERP systems and management accounting: New understandings through "nudging" in qualitative research

Purpose This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through nudging by researchers in their preamble before interviews begin. Design/methodology/approach There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed. Findings When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting. Research limitations/implications The research is limited by the relatively small samples and by the fact that these were different research projects. Practical implications Nudging has an obvious impact on research that should not be ignored. Social implications Unintentional nudging should be considered with all research projects. Originality/value This paper makes explicit that nudging occurs in research whether intentional or unintentional

Management accounting education for the 21 st century firms

ABSTRACT Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of 'Management Accountants' require new forms of education and training, with more emphasis on the practicality of the subjects that are taught in higher education institutions to accounting students. Prevailing subjects, modes of study and delivery of teaching programmes may have to significantly change to make room for new areas, which are more required in the competitive market that the 21 st century firms are experiencing these days. The argument in this paper is supported by the data collected from interviews with a sample of CIMA members working as senior financial directors in businesses, both service and manufacturing, in the UK, Australia and New Zealand

Factors Affecting Organizational Performance

There is an accumulated body of literature on the diffusion of a variety of relatively new strategic management tools in organizations. However, there is scant research on the level of association between the adoption of these techniques and organizational performance. Investigating the diffusion of six proposed strategic management tools of the past few decades through the lens of organizational change theory, we examine the relationship between the adoption of these techniques and organizational performance in both manufacturing and non-manufacturing organizations in New Zealand. The findings suggest a significant association between the diffusion of these relatively new strategic management tools and organizational performance. The findings also show that the adoption of strategic management tools is equally important for both manufacturing and non-manufacturing organizations

Impact of influencing factors on diffusion of cost and management accounting innovation/ Askarany

20 hal.; 30 c

Diffusion of innovation and business size: a longitudinal study of PACIA

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines for managers in helping them to determine how to facilitate the diffusion of innovations in their organisations. Design/methodology/approach – The research adopts a longitudinal survey method to examine practices within the Plastics and Chemicals Industries Association, which is the pre-eminent national body representing Australia's fourth largest manufacturing sector. Findings – The study suggests a significant positive relationship between business size and both technological innovation and the implementation of ABC. Originality/value – Knowledge of the impact of size on diffusion of innovation has been complicated by the mixed results of extant studies; the paper significantly contributes to this debate.Activity-based costs, Australia, Diffusion, Innovation, Management accounting, Organizations

The Relationship between Managers’ Disclosure Tone and the Trading Volume of Investors

The present research investigates the relationship between managers’ disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However, by separating the abnormal trading volume of minor investors from major investors, this relationship shows the information asymmetry between minor and major investors. In this research, the disclosure tone of management discussion and analysis (MD&A) is measured using Loughran and McDonald’s (L&M) finance-oriented dictionaries, and tone inconsistency is measured using a benchmark model. The data were collected from 143 companies listed on the Tehran Stock Exchange from 2011 to 2020, totalling 1380 annual reports. The results show that MD&A tone inconsistency positively correlates with abnormal trading volume for all investors. In addition, MD&A tone inconsistency has a different impact on the trading behaviour of small and large investors and misleads the former. The present research contributes to the literature by providing evidence of the relationship between MD&A tone inconsistency and abnormal trading volume of small and major investors. It also uses both common words and word combinations to measure tone