“All the world’s a stage” – the Open Broadcaster Software (OBS) as enabling technology to overcome restrictions in online teaching

The Open Broadcaster Software (OBS) Studio is a free software that enables tutors to overcome the typical restrictions of video conferencing software like MS Teams or Zoom. This paper develops from a real-life situation where the pandemic-induced move to online teaching has put severe restrictions on otherwise engaging teaching and student activities – specifically role-plays and use of props - hitherto run in the classroom. The goal is to demonstrate how OBS Studio was set-up and employed to overcome this situation. In doing so, the paper offers a simple set-up tutorial for two scenes against this background to show that using OBS Studio is straightforward and intuitive

Old wine in new bottles? A preliminary exploration of management accounting in cloud computingbusiness models

This paper begins to explore how management accounting has evolved over recent years, with a particular focus on web and cloud business models. In recent years the web has developed to include social media, rich user interaction and businesses without ‘bricks and mortar’ and ‘high street shops’. In this context, this paper explores how management accounting techniques and/or practices are used to provide key decision-making information to businesses operating within this environment. The research here is based on an exploratory case study, which we call Web Accounting (WA). Using some constructs on general organisational change put forward by Dawson (2003), we interpret the process of change in the business and resulting changes in management accounting. Our preliminary results show that, at least in this case organisation, there has been a shift in focus to decision-relevant revenues. We also observed that key performance indicators are mainly non-financial, and are based on and driven by the increased focus on revenues. Additionally, WA inadvertently used some traditional management accounting techniques, albeit in a ‘new’ manner. Due to this paper’s exploratory nature, we cannot claim generalizability of results. However, given the novel nature of our findings and the lack of research to date on new business models and management accounting practices, we hope to encourage further research

Relevance re-focused ‐ a preliminary exploration of management accounting in 'new' business models

This paper explores how management accounting has evolved over recent years with the advent of web-based businesses without “bricks and mortar” and “high street shops”. Johnson and Kaplan (1987) argued that a dominant influence of financial accounting was one of the major reasons why management accounting had remained fairly static up to the 1980’s. Ever since, “newer” and “more relevant” techniques have been reported within the management accounting literature e.g throughput accounting (Dugdale and Jones, 1998) or strategic management accounting (Kaplan and Norton, 1992). Within the past ten years, though, the pace of technological change has impacted how business is done. Such change may also have influenced the way how businesses make decisions, and in turn, how they apply management accounting practices. Using constructs on general organisational change (Dawson, 2003) in an exploratory case study, we attempt to interpret the process of change in the business and resulting changes in management accounting. The case is “WebAccounting” (WA), which offers accounting software to small business online. Preliminary results show that there was a shift in focus from decision-relevant costs to decision-relevant revenues. Key performance indicators are mainly non-financial, based on and driven by the increased focus on revenues rather than costs. Additionally, WA inadvertently used some traditional management accounting techniques, albeit in a re-focused manner. Due to this paper’s exploratory nature, we cannot claim generalisability of results. However, given the novel nature of our findings and the lack of research to date on new business models and management accounting practices, we hope to encourage further research

Relevance re-focused - A preliminary exploration of management accounting in ‘new’ business models

This paper begins to explore how management accounting has evolved over recent years, with a particular focus on business models centred around web-based business. A commonly referred online-business model is Web 2.0, which briefly here means that user participation with web pages and Internet sites is more prevalent. For example, in recent years the web has developed to include social media, rich user interaction and businesses without ‘bricks and mortar’ and ‘high street shops’. In this context, this paper explores how management accounting techniques and/or practices are used to provide key decision-making information to businesses operating within this environment. Johnson and Kaplan (1987) are often credited with sparking off an academic debate on the relevance of management accounting techniques to business. In essence, they argued that a dominant influence of financial accounting was one of the major reasons why management accounting had remained fairly static up to the 1980’s. Since the publication of Johnson and Kaplan’s work, some ‘newer’ and perhaps ‘more relevant’ techniques have been reported within the management accounting literature e.g. target and Kaizen costing (Monden and Hamada, 1991), throughput accounting (theory of constraints; Dugdale and Jones, 1998), or strategic management accounting (including the Balanced Scorecard; Kaplan and Norton, 1992). However, within the past ten years or so, the pace of technological change has changed how we lead our lives and how business is done. It might be surmised that such change may also have caused changes to how businesses make decisions, and in turn, change in management accounting techniques and practices. But, based on current evidence, both traditional and new management accounting tools do not seem to have lost their relevance (CIMA, 2009). The research here is based on an exploratory case study, which we call WebAccounting (WA). Using some constructs on general organisational change put forward by Dawson (2003), we attempt to interpret the process of change in the business and resulting changes in management accounting. WA offer accounting software to small business through an online platform. Our preliminary results show that, at least in this case organisation, there has been a shift in focus from decision-relevant costs - which were primarily fixed - to decision-relevant revenues. We also observed that key performance indicators are mainly non-financial, and are based on and driven by the increased focus on revenues rather than costs. Additionally, WA inadvertently used some traditional management accounting techniques, albeit in a re-focused manner. For example, cost-volume-profit analysis was applied, as well as the bare bones of a scorecard without any labelling as such by the company. Our research is limited by the fact that it is, at this stage, exploratory and generalisability of results cannot be claimed. However, given the somewhat novel nature of our findings and the lack of research to date on new business models and management accounting practices, we hope to encourage further research

Investments in power generation in Great Britain c1960-2010 - The role of accounting and the financialisation of investment decisions

This paper explores the increasing role of financialisation on investment decisions in the power generation industry in Great Britain (GB). Such decisions affect society, and the relative role of financialisation in these macro-levels decisions has not been explored from a historical perspective. The paper draws on historical material and interview data. Specifically, we use an approach inspired by institutional sociology drawing on elements of Scott’s (2014) pillars of institutions. Applying concepts stemming from regulative and normative pressures, we explore changes in investments over the analysis period to determine forces which institutionalised practices - such as accounting - into investment in power generation. Investments in electricity generation have different levels of public and private participation. However, the common logics that underpin such investment practices provide an important understanding of the political-economics and institutional change in the UK. Thus, the heightened use of accounting in investment has been, to some extent, a contributory factor to the power supply problems now faced by the British public. This paper contributes to prior literature on the effects of financialisation on society, adding power generation/energy supply to the many societal level issues already explored. It also provides brief but unique insights into the changing nature of the role of accounting in an industry sector over an extended timeframe

Closer to the cloud - The impact of cloud technology on the role of management accountants – a research note.

The role of the management accountant - has been the subject of many studies, especially in the area of accounting and organizational change. Some studies have found role changes which are perceived as positive to the management accountants (Goretzki et al, 2013, Burns and Vaivio, 2001; Weber, 2011), while others note potentially less favourable changes (Otley, 2008; Scapens and Jazayeri, 2003; Wagle, 1998). In particular, role changes suggesting a move towards a business partner/ business advisor type role have been noted by many academics (e.g. Goretzki et al., 2013; Weber, 2011; Baldvinsdottir et al., 2009; Byrne and Pierce, 2007; Järvenpää, 2007; Burns and Vaivio, 2001; Granlund and Lukka, 1998) as well as practitioners (Simons, 2012; Boettger, 2012). In such work, several theories such as institutional theory (Burns and Baldvinsdottir, 2005; Goretzki et al., 2013), legitimacy theory (Goretzki et al., 2013), sociometric theory (Wagner et al., 2011), contingency theory (Byrne and Pierce, 2007), (strong) structuration theory (Coad and Herbert, 2009; Jack and Kholeif, 2008) and actor-network theory (Dechow and Mouritsen, 2005) have been suggested and used as lenses to interpret observed changes (or stability)

Management accounting and management control ‐ Cloud technology effects and a research agenda

Cloud technology is a potential change factor of the management accounting function and the role of the management accountant. The management accounting function today has an inherent interest in the value of work processes and technologies (Lymer and Baldwin, 2012) that include technology development and evaluation (e.g. the decision whether or not to adopt and implement the cloud; cloud risk management), management process interfaces (e.g. issues when basing decisions on condensed information on small screens), resource use and value generation (e.g. shifts in the cost structure when adopting the cloud) and as a result, changes in the role of the management accountant itself. Based on this, we propose four potential research areas where cloud technology might impact management accounting, and thus may be fruitful avenues for future research We apply a systematic literature review to determine the current state of the field in these four areas, and how the management accounting function and the role of the management accountant might influence and be influenced by what cloud technology has to offer. We suggest a research agenda for management accounting research that, as practice is pushing the cloud agenda forward, has the potential to provide insights and ideas from an academic point of view, opening an exciting new field to management accounting research

Accounting controls at the Kelheim Brewery in the Seventeenth century – Single entry accounting as fit for purpose

Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons which have not been revealed in the literature. This study explores how single-entry accounting was utilized at the Kelheim brewery in Bavaria, Germany during the seventeenth century. It finds an organizational field in which single-entry accounting was fit for purpose. Single-entry accounting provided sufficient information and accountability, implying the more sophisticated double-entry accounting system was not used although it was known in Germany at this time