Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

Please note that all times are shown in the time zone of the conference. The current conference time is: 18th Jan 2022, 05:05:03pm GMT

 
 
Session Overview
Date: Thursday, 18/Nov/2021
9:30am - 10:30amReg: Registration
Location: Conference Aston Lounge
Conference Aston Lounge 
10:00am - 10:30amMeet the Professor ,EH: Hybrid, Meet the Professor , Elaine Harris
Location: Susan Cadbury Lecture Theatre

Elaine Harris

Honorary Professor, Aston Business School

Elaine has been Professor of Accounting and Management at Roehampton since 2010 and was also the Director of the Business School from 2010 to 2014. She was leader of the PhD programme in the Business School from 2016 to 2021 and still leads a research team on strategic investment decision making. Elaine is Associate Editor of the British Accounting Review (BAR) and Chair of the Management Control Association (MCA). She is editor of the Routledge Companion to Performance Management and Control (2018) and one of its 52 authors. She has won both best paper and reviewer awards for Emerald journals and was awarded a Lifetime Achievement Award 2020 by the British Accounting & Finance Association (BAFA).

She has over 36 years of experience in higher education, including more than 20 years as a manager as well as an academic. She continues to supervise PhD students and mentor and co-author with academic staff.

Elaine's research is focussed upon how managers make sense of risky business propositions in strategic project appraisals, and how they interact with other organisational members and external parties in reaching strategic investment decisions. Elaine's work draws on theories from psychology, e.g. cognition, and increasingly from sociology, e.g. structuration. Her aim is to develop practice-based theory on strategic investment decision-making (SIDM) that acknowledges both the psychology of managerial judgement and the social context of decision-making processes. She is currently exploring the non-financial inputs to SIDM such as 'legacy' motivations and sustainable development goals.

Susan Cadbury Lecture Theatre 
10:00am - 10:30amMeet the Professor ,ID: In person only: Meet the Professor Istemi Demirag
Location: Adrian Cadbury Lecture Theatre

Biography

Professor Istemi Demirag is Professor of Accounting at Tallinn University of Technology in Estonia. Previously he was a Professor of Accounting at Keele University Management School where led the Accounting Group and developed the School’s post graduate research programmes. Before joining Keele, he worked as Professor in Accounting at Hull University and Queen’s University Belfast, Management School.

He has extensive international teaching experience at postgraduate level and on executive courses.  He teaches mainly Advanced Management Accounting, International Financial Management and Public Sector Accounting courses. On executive and post- graduate courses, he teaches Financial and Management Accounting for Decision Making.

His research interests are in accountability and good governance, performance management, implementation of public policy and its unexpected consequences. More recently he has been exploring the role of accounting in controlling hybrid organisations, using political economy framework to analyse some of above key themes, using critical methodologies with the aim of understanding power related issues in strategic and management control in organisations.

Professor Demirag was an Associate Editor of The European Journal of Finance from 2000 to 2013 and was also one of the Associate Editors of Accounting Forum for almost ten years. He currently serves as an Associate Editor of Quarterly Journal of Finance and Accounting (QJFA) and on the Editorial Review Boards of Journal of Accounting, Auditing and Accountability and Journal of Budgeting, Accounting and Financial Management. He is also an ad- hoc reviewer of several leading management and accounting journals.  He initiated, organised and contributed to the European Accounting Association’s (EAA) funded research methodology seminars entitled “Early Career Academics’ Research Development Program” designed for developing research skills of accounting lecturers from the Eastern European countries.

He raised and/or contributed to research funding approximately £1 million from leading research councils including Department of Trade and Industry (DTI), ESRC, European Union, SERC, ICAS and the World Bank.

Professor Demirag published consistently at an outstanding level, some in “A” ranked international Accounting and Management  journals including: Accounting and Business Research (ABR); Journal of Business Finance and Accounting (JBFA); International Journal of Accounting (IJA); British Accounting Review (BAR); Public Administration (PA); European Journal of Finance (EJF); British Journal of Management (BJM); Journal of Management and Governance (JMG); Financial Accountability and Management (FAM); Accounting, Auditing and Accountability Journal (AAAJ); Public Money and Management (PMM); Accounting Forum (AF); Critical Perspectives on Accounting (CPA); Accounting Review (AR); Journal of International Business Studies (JIBS) and Public Management Review (PMR).  He published over one hundred refereed and professional journal articles and edited, authored and/or co-authored six books.

Adrian Cadbury Lecture Theatre 
10:30am - 10:45amWelcome
Location: Susan Cadbury Lecture Theatre
Susan Cadbury Lecture Theatre 
10:45am - 10:55amAwards
Location: Susan Cadbury Lecture Theatre
Susan Cadbury Lecture Theatre 
10:55am - 11:40amKeynote 1: The Future of the profession: putting ESG & DEI into CGMA Paul Ash CIMA President
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton

Paul Ash FCMA CGMA FRSA

Association Board Chair and CIMA President

Following a highly successful 30-year career in finance, industry and commerce, which saw him undertake many senior financial leadership roles including: Chief Accountant at The London Stock Exchange at the time of the “Big Bang” in 1986; Corporate Finance Director at British Gas plc, at the time the sixth largest company in the UK; and CFO at Greenergy International Limited, the largest UK privately held company never to have gone public; Paul has spent the last 10 years founding, financing and developing his own businesses in the media, property and energy sectors.

Paul was elected to CIMA Council in 2013 and CIMA President in 2021, and led a major update to CIMA’s syllabus as Chair of the Association’s Life Learning Committee from 2016 to 2019. He is also a Member of Court of the University of Leicester. 

Susan Cadbury Lecture Theatre 
11:45am - 12:30pmKeynote 2: Managing the costs of supply chain risks beyond the pandemic Prof. John Cullen, Richard Bruce
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton

Joining Prof John  Cullen and Richard Bruce will be  Chris Tyas ,OBE. A former supply chain leader now focussed on shaping key industry initiatives

 

Susan Cadbury Lecture Theatre 
 

Managing the costs of supply chain risks beyond the pandemic

John Cullen, Richard Bruce

University of Sheffield, United Kingdom

The paper has recently been published by the authors in the Financial Management Magazine, AICPA & CIMA, September 2021 and addresses one of the themes of the conference. Building on our own supply chain research experiences, we interviewed three senior practitioners who operated in different contexts about their own experiences during the pandemic and reflected on the ways in which management accounting practices were utilised to meet the challenges of the pandemic. The paper contributes to discussions about global supply chain challenges arising during the pandemic as well as resulting changes in strategic, operational and management accounting processes. Specific reference is made to debates around just-in-time or just-in-case inventory strategies and associated warehousing implications, product ranging decisions based on the financial contribution of SKU's to profits, the use of open book accounting across networks that resulted in increased transparency across supply chains, collaborative contracting associated with open book accounting, the increase in online shopping in retail and the implications of this rise, innovations in workforce management, supply chain resilience practices and implications for management accounting practices going forward. The paper combines academic thinking with a range of experiences of the real life challenges that both organisations and supply networks faced during the global pandemic as well as palnning for life beyond the pandemic.

 
12:30pm - 1:15pmL: Lunch
Location: Courtyard Restaurant
Courtyard Restaurant 
1:15pm - 1:30pmpres: The Benefits of Management Accounting in Dealing with World Changes Rupert Soames ,CEO SERCO
Location: Susan Cadbury Lecture Theatre
Session Chair: Melina Maria Manochin, Aston University

Rupert Soames is an experienced chief executive officer having held the role for nearly 20 years in other companies before joining Serco as Chief Executive in 2014.

He studied Politics, Philosophy and Economics at Oxford University, where he is now a visiting fellow, and was President of the Oxford Union.

His previous roles were Chief Executive of Aggreko plc, and the Banking and Securities Division of Misys plc.

Senior Independent Director and a member of the Remuneration, Nomination and Audit Committees of Electrocomponents plc.

His current commitments are Senior Independent Director and a member of the Audit, Nomination and Remuneration Committees of DS Smith Plc. and Rupert is  a member of the Corporate Responsibility Committee

Susan Cadbury Lecture Theatre 
1:30pm - 2:15pmKeynote 3: Accounting for Pandemic two years on: insights, gaps, and an agenda for future research Dr Leonardo Rinaldi
Location: Susan Cadbury Lecture Theatre
Session Chair: Chris Ford, Lancaster University
Susan Cadbury Lecture Theatre 
 

Accounting for Pandemic two years on: insights, gaps, and an agenda for future research

Leonardo Rinaldi

Royal Holloway, University of London., United Kingdom

The outbreak of the COVID-19 pandemic has imposed several constraints and raised opportunities to imagine a new environment. Accounting academics have been involved in studying and thinking about the questions this poses for research and practice. Despite many accounting scholars have explored the responses to the pandemic crisis and provided important preliminary insights about its impact, several issues require further in-depth investigations. These include, for example, questions of interaction, construction of new spaces, implications of cognitive and temporal adjustments, and role of interpersonal influence.

As accounting research now had time to grow, this seems an opportune time to analyse and reflect upon the progression of this body of literature. A structured analysis can help identify the role and relevance of accounting scholarship in a way that might not be as clear when examining individual aspects. The purpose of the address is to reflect on the developments of accounting scholarship by reconciling insights from an understandably fragmented emerging literature. The address will provide a retrospective and prospective analysis of the themes explored in literature as investigated by accounting researchers, identify important gaps, and sketch an agenda for future research.

 
2:15pm - 3:00pmKeynote4: COVID-19 business support packages in the Netherlands; governance and accountability in times of turbulence. Prof.dr. Jan van Helden
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton
Susan Cadbury Lecture Theatre 
 

COVID-19 business support packages in the Netherlands; governance and accountability in times of turbulence J

Jan Van Helden

University of Groningen, Netherlands, The

Dutch central government launched business support packages to help deal with the COVID-19 pandemic. Our analysis focuses on the two most important arrangements, i.e., on wage supplementation and fixed cost supplementation due to income losses, covering the period March 2020-June 2021. The analysis reveals that priority was given to simple and generally applicable arrangements that could provide rapid financial support. Arrangements were designed for subsequent short periods, mostly of three to six months, in order to enable adaptations as a result of experiences and turbulence in the changing economic conditions. Adaptations are in regard to target groups, the minimum loss in sales for receiving support and the amount of support related to an income loss. Accountability to parliament focused on the applicability of arrangements for specific groups, such as season sensitive businesses The accomplishment of the ultimate goals of avoiding bankruptcies and unemployment, as well as budgetary consequences, were also addressed, but it turned out to be difficult to establish causal links between impacts achieved and available resources of the business support arrangements

 
3:00pm - 3:15pmCoffee/Tea Break
Location: Conference Aston Lounge
Conference Aston Lounge 
3:15pm - 3:45pmPaper Pres 1: Evaluative infrastructures and the legitimation of catalysing platforms Chris Ford
Location: Susan Cadbury Lecture Theatre
Session Chair: John Cullen, University of Sheffield
Susan Cadbury Lecture Theatre 
 

Evaluative infrastructures and the legitimation of catalysing platforms

Chris J. Ford, Katy Mason

Lancaster University, United Kingdom

Platform organizing has emerged as possibly the most powerful economic force in recent times. Tackling climate change has emerged as possibly the greatest societal challenge. Our research is motivated by a desire to understand the practices and processes of social, economic and environmental value creation within and through a new platform, which works with SMEs to tackle their climate impact. We select a physical platform – an ‘Innovation Catalyst’ - as our case study site, and engage in longitudinal, ethnographic research following the paths of platform managers, users, complementors, funders and a range of associated organizations. We focus our attention on the emergence of new accountings in the form of evaluative infrastructures, which evolve through the early stage experimental work of platform managers and other actors. Our findings reveal the ongoing processes of organizing a heterarchical system without stable field-level notions of value, or the values that underpin platform engagement. Further, we show the importance of viewing such platforms as meta-entities that seek to shape multi-ecosystem behaviours through a bricolage of interventions and new accountabilities. Such platforms must rely on organically growing and evolving tracing infrastructures that expand with the cascading impacts and value flows of catalyst work; These traces provide the essential, underpinning evidence for the construction of legitimizing accounts of platform performance.

 
3:50pm - 4:20pmPaper Pres 2: Accounting for drama: exploring management controls for performing arts Giulia Achilli
Location: Susan Cadbury Lecture Theatre
Session Chair: Chris Ford, Lancaster University
Susan Cadbury Lecture Theatre 
 

Accounting for drama: exploring management controls for performing arts

Giulia Achilli1, Elena Giovannoni2

1Royal Holloway University of London, United Kingdom; 2Royal Holloway University of London, United Kingdom and University of Siena, Italy

This paper investigates the role of management control in the making of performing arts. By relying upon archival material concerning the Half Moon Company Theatre (London, UK), we explore the engagement between the budgeting and artistic practices of the theatre through an art-based perspective inspired by the work of the theatre theorist Constantin Stanislavski (1936; 1949; 1961). We show that management control is an integral part of the dramatic dimension of the artistic performance: it creates the ‘obstacles’ needed for the arts organization to achieve its mission. In so doing, we also demonstrate the role of multiple accounts (budgets, letters and performing acts) in the management control process and we show the intertwined relationship between management control and performing arts in sustaining resilience and recovery in challenging times.

 
4:20pm - 5:00pmKeynote 5: Accounting and Accountability in times of exceptional times: A review of themes, methods, and conclusions. Professor Istemi Demirag
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton
Susan Cadbury Lecture Theatre 
 

Accounting and Accountability in times of exceptional times: A review of themes, methods, and conclusions.

Istemi Demirag

Tallinn University of Technology, Estonia

In times of exceptional circumstances and the Pandemic, the presentation will review several recently published papers in accounting journals and identify key themes and methodologies used to highlight accounting and accountability issues. The role of accounting and the accountability mechanisms used in these studies will be discussed in the context of various types of organizations; PPPs, Hybrids, NGOs, etc. The review will be concluded by illustrating how accounting in these studies has enabled organizational partners and other stakeholders to compromise and also caused unexpected issues. Further research areas and themes will be identified and discussed.

 
5:00pm - 6:00pmPanel Discussion: How Impactful is your digital research profile?
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton

Panel members

Prof Nicholas O'Regan ,Associate Dean - Research ,Aston University

Emeritus Prof John Cullen, Management Accounting, Sheffield University 

Prof.Liz Warren,Accounting & Business Education, University of Greenwich

Dr Chris Ford, Accounting & Management,Lancaster University

Susan Cadbury Lecture Theatre 
6:00pm - 6:30pmAGM MCA
Location: Adrian Cadbury Lecture Theatre
Adrian Cadbury Lecture Theatre 
Date: Friday, 19/Nov/2021
9:00am - 10:30amHybrid1: Stream 2
Location: Susan Cadbury Lecture Theatre
Session Chair: Melina Maria Manochin, Aston University
Susan Cadbury Lecture Theatre 
 
9:00am - 9:30am

Turning a blind eye: employees’ perception of management control systems and misconduct

Ernesto Lopez-Valeiras1, Jacobo Gomez-Conde2, David Naranjo-Gil3, Ricardo Malagueño4

1Universidad de Vigo, Spain; 2Universidad Autonoma de Madrid, Spain; 3Universidad Pablo de Olavide, Spain; 4University of East Anglia, United Kingdom

This study examines the impact of employees’ perceptions of management control systems (MCS) as a threat in two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses were tested using survey data from three large hospitals. The results from partial least square regressions suggest that employees’ perceptions of MCS as a threat

demonstrate (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we found that the need for professional autonomy moderated the effect of employees’ perception of MCS as a threat in terms of both forms of misconduct. Therefore, aims to extend the growing body of research on the consequences of control systems in employees’ behavior. Specifically, we provide new empirical evidence on how employees perceive MCS and the (un)intended consequences of control.



9:30am - 10:00am

TOWARDS A RESEARCH AGENDA FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING

Huibrecht Margaretha van der Poll

University of South Africa, South Africa

Aim/Purpose: The purpose of this paper is to develop a research agenda for environ-mental management accounting (EMA).

Background: Agenda 2063 and the Sustainable Development Goals (SDGs) are encouraging global communities to work towards saving the environment from climate change. Environmental Management Accounting (EMA) has a toolset that can assist a wide range of industries from manufacturing to agriculture to services to make their processes less water, waste and energy intensive. However, EMA is still not widely adopted in most countries and therefore underutilised.

Methodology: An interpretive philosophy was employed with a qualitative research choice to inductively develop a research agenda for EMA. The method-ology followed a review of literature (articles) for the period January 2019 – June 2021. These articles were identified using “environmental management accounting” as a keyword string and downloaded from Google Scholar.

Contribution: This paper contributes to a research agenda for EMA with respect to strategy, sustainability and the drivers or enablers for EMA, aimed at cost saving for a company. The importance of EMA adoption, specifically in 4IR technologies are elucidated.

Findings: It was established that the majority of articles downloaded for this re-search only briefly mentions EMA. The research which was based n EMA is limited according to the author. Various EMA tools and techniques were not researched using explanatory research and this was motivated by two (2) articles. Aspects of 4IR technologies are largely ab-sent from the articles considered.



10:00am - 10:30am

‘The Ocean Clean-Up’: A View from Critical Technics

Hugo Letiche1, Ivo De Loo2

1Institut Mines-Telecom, France; 2Nyenrode Business University, Netherlands, The

In this paper, we will examine a particular NGO, located in the Netherlands, called ‘The Ocean Cleanup’, to see what elements of two competing critical stances to ‘techne’ defined below do and do not illuminate in regards to the organization and the way in which it approaches management control. ‘The Ocean Cleanup’ has been a major media success with its CEO Boyan Slat becoming an ikon of NGO entrepreneurship. At the same time, the scientific community has berated his organization. The Ocean Cleanup sought to build and put an apparatus in the ocean in September 2018 near the Great Pacific Garbage Patch, to clear that part of the ocean of plastic waste. Technics, ethics, social pressures, public demands and a desire to create greater awareness of how people deal with plastic waste have all intertwined in sometimes unanticipated ways in the project. It was known beforehand that the apparatus’ structure was fraught with issues, but it was decided to build it nevertheless, as the desire to put the NGO on the map and create greater awareness among the public took over. Our paper concludes with a critical discussion of “The Ocean Cleanup” based on the two critical stances to technics, wherein we let practice reflect on theory.

Critical awareness of technics differs, from seeing technics as an existential threat, to thinking of it as a potential for individuation. In the first case, the radical rejection of technics takes an ontological form: the logic of technics is inherently humanly destructive. In the second case, technics has an ontologically positive role to play, though in concrete contemporary circumstances the positive possibility of individuation is often frustrated and repressed. For the first case, critical thought calls for transcending technics and for the second case it calls for exploiting its potential. We illustrate how these two approaches may be reflected in different approaches to management control.

We then analyze how these theoretical critiques fare when compared with the “The Ocean Cleanup’s” practices.

 
9:00am - 10:30amSession 4: In person Stream 1
Location: Adrian Cadbury Lecture Theatre
Session Chair: Salman Ahmad, Aston Business School, Aston University
Adrian Cadbury Lecture Theatre 
 
9:00am - 9:30am

Social accounting, social housing and liminality in UK social housing associations: ethnographies of accounting change

Mohit Dar

Aston Business School, United Kingdom

Social housing in the UK is a “pillar of the society along with free health care and education”(CIH, 2018). It is also near the top of the political agenda primarily due to a housing shortage. Social housing is rented housing provided at rents below market levels, by social housing associations to people who can demonstrate they are in housing need. As such, social housing is for people on low incomes and whose needs are not adequately served by the private housing sector. One in five of the UK population lives in the social rented sector (circa. 5 million or 17% of the households in 2017) and the main providers of social housing are not-for-profit social housing associations. Sector revenues (mainly rental income) in 2017 are circa. £22 billion with an operating surplus of £6.5 billion. Social purpose and mission are often core values for social housing associations, which impact society in many ways. Specifically, they can help solve the housing shortage in a highly regulated social housing sector. However, in recent years, social housing has transformed from a local/central government funded sector to a privately financed sector. With a dramatic reduction of state funding (from circa. 90% down to 10%), social housing associations face extreme pressures to their operating model, combined with the urgent need to finance new housing stock. It is within this fast-moving and high-pressure environment that key individuals make important choices/decisions that impact the operational sustainability of HAs. They must balance funding needs, regulation, commercial practices, and the desire to satisfy/serve tenants in their housing associations.

It is against this background, that some social housing associations choose to report their impact (social accounting) in society. However, specifically at the individual level, the research seeks to answer how self-regularising individuals, that is, key social housing individuals (including professional accountants) deal with their liminality (or inbetweenness) when confronted with accounting change (Hopwood, 1990) and/or financial pressures in UK social housing. In other words, how do they deal with the challenges they face. Ethnographic research (Hammersley & Atkinson, 2019; Madden, 2011), in the interpretive research tradition (Chua, 1986, 2019) is considered appropriate for this study as I seek output of first-hand individual experiences. The theoretical lens being used is the ritual theory, which encapsulates the concept of liminality (Turner, 1967, 1969) and accounting as ritual activity (Ezzamel, 2009, 2012; Gambling, 1987).



9:30am - 10:00am

Accounting, actors and contradictions in building and shaping inter-organisational relationships

Juliana Matos de Meira, Wael Hadid, John Cullen

University of Sheffield, United Kingdom

This paper investigates the role of accounting in building and shaping inter-organisational relationships when a local supplier wishes to approach a global multinational customer and how actor-network theory can be combined theoretically and empirically with action research to follow the actors in action and the traces left behind them. An action research case study was carried out in a manufacturing company in Brazil. In the current business environment global companies are outsourcing more and more from overseas and in particular from local suppliers operating in emerging economies. However, there is a dearth in the inter-organisational accounting literature about this context. Additionally, there is a large number of failed partnerships and this has yet to be fully understood. The accounting literature tends to focus on the role of accounting as an enabler of the partnerships, despite some recognition of the problematic aspect of the inhibitor role of accounting, and the controversies that arise from the use of accounting. But this literature is weak in the following aspects: it is short termist and concentrates on the beginning of the relationship; it does not deal with conflict of interests between inter-organisational partners (i.e., buyers and suppliers); and it does not explain why accounting tends to loose relevance overtime and opportunistic behaviour to resurge, leading to the failure of the initially successful partnership.

The most compelling remark in this research seems to have been the simultaneously contradictory facilitator-inhibitor role of accounting that it demonstrated. On the one hand, accounting numbers such as logistics expenses and demand forecast accuracy have been influential to initiate the project. This reflected the facilitator role of accounting. On the other hand, however, more traditional accounting indicators, such as EBITDA and the managerial focus on economies of scale have hindered the progress of the project. This revealed the inhibitor role of accounting. Thus, we claim to have found a novel ‘simultaneously contradictory facilitator-inhibitor role of accounting’ in inter-organisational settings. This paper also contributes by showing evidence about the role of accounting in emerging economies.



10:00am - 10:30am

Factors to evaluate functioning Management Control Systems being (dys-)functional beyond intra-organizational boundaries

Martin Mohamed Sarpai Kartomo

European Business University, Netherlands, The

Management control systems are complex in themselves, and they interact in complex ways with the settings in which they are used. MCS research criticizes the financially oriented use of MCS for its limited scope to effectively respond to growing inter-and extra-organizational concerns from a wide range of stakeholders. Contingent evolution and development inside and outside a company demand evolutionary and sometimes revolutionary changes in MCSs. And most research studies in MCS choose to examine a few attributes of a control system and their effect(s) on one or two outcomes, often with consideration of a few contextual variables, and yielding limited findings to improve proactice or develop theory.

This research investigates factors that have an impact on functioning Management Control Systems (MCS) becoming (dys-)functional beyond its intra-organizational boundaries illuminating under-investigated MCS inter-and extra-organizational research connecting academics closer with managerial and organizational practices. The purpose of this study is to provide a structured map for researchers to develop a framework to evaluate MCS being (dys-)functional beyond intra-organizational boundaries.

The results of this study advances MCS literature by identifying unknown academic factors to evaluate a functioning MCS being functional or dysfunctional allowing for new MCS research avenues. This research supports both theoretical and empirical propositions moderating the relationship between organizational performance and the organization’s role in the broader context of society. The opportunity of a structured map is not to present MCS scholarly completeness nor proof conceptual depth to evaluate MCS being (dys-)functional beyond intra-organizational boundaries. It should be recognized as a structured conceptual view providing directions for further MCS research beyond intra-organizational boundaries.

The academic knowledge from this MCS study allows organizations to effectively manage inter-and extra-organizational stakeholders omitting potential long-term negative consequences, such as losing valuable resources, customers, competitiveness, and eventually diminishing organizational performance and reputation. The impact of ignoring this knowledge is illustrated with events that had a global impact. The financial crisis of 2008, the case of the 2010 BP oil spill in the Gulf of Mexico, and the 2015 Volkswagen Dieselgate are examples of functioning MCS becoming dysfunctional, shocking the world with unfair consequences. It is remarkable that decision-makers and managers had functioning MCSs inducing just managerial behavior, however, that generated unfair outcomes beyond organizational boundaries.

 
10:30am - 10:45amTea /Coffee break
Location: Conference Aston Lounge
Conference Aston Lounge 
10:45am - 11:30amKeynote 6: Keynote: ‘Tis what you do and the way that you do it Rick Payne
Location: Susan Cadbury Lecture Theatre
Session Chair: Elaine Pamela Harris, University of Roehampton
Susan Cadbury Lecture Theatre 
 

Tis what you do and the way that you do it

Rick Payne

Sabbatical

to be added

 
11:30am - 1:00pmHybrid2: stream 4
Location: Susan Cadbury Lecture Theatre
Session Chair: Carlene Wynter, Aston
Susan Cadbury Lecture Theatre 
 
11:30am - 12:00pm

Facilitating socialization with enabling management control systems in acquired subsidiaries

Marjo Helena Väisänen

University of Oulu, Oulu Business School, Finland

This paper aims to analyze the process of socialization in a subsidiary where a global organization is integrating management control systems following an acquisition. The objective is to explore particularly the role of enabling performance measurement and other management control systems in the social integration following acquisitions. The paper also investigates how the integration of global controls impacts social relationships between lateral managers within the subsidiary. Through interviews, observation and company documentation, the paper analyzes how the socialization process of employees unfolds while a global firm integrates its international subsidiaries into the global management controls systems. Drawing on the concept of enabling controls, we investigate how actors in a newly acquired subsidiary perceive and respond to the new control systems and how they become socialized to the values of the new firm, particularly through the use of performance measurement systems and group rewards.

The findings suggest that enabling management control systems can support organizational socialization of employees, especially after acquisitions. The results indicate that using global targets and rewards based on collective achievements can facilitate socialization of the managers and employees with the acquired firm. We also find that laterally oriented management tools, such as customer relationship management (CRM) systems, can provide transparency by creating common structures and encourage socialization to help resolve existing tensions between departments. Our findings indicate that interactive technical controls, i.e. weekly meetings as a form of enabling control, worked as a socialization mechanism, offering local managers and employees an avenue for proactive socialization.

There is limited knowledge of how social integration is achieved in post-acquisition contexts and how to ensure compliance with technical controls, particularly from the perspective of the acquired firm. The results suggest that multinational firms need to pay careful attention to both social and technical control integration when implementing global control systems.



12:00pm - 12:30pm

The mediating role of controller in dealing with competing logics in a religious higher education organisation

José Carlos Oyadomari1, Marta Almeida2, Octavio Mendonça Neto1, Marcio Machini1

1Mackenzie, Brazil; 2Nova School of Business and Economics, Portugal

The objectives of this study are twofold: (1) to investigate how a religious university deals with the financialization of the higher education industry; and (2) the role of the controller in mediating the conflict between market practices and the religious values that historically were the only influencers of the university’s management practices.

We used a qualitative approach to analyse the case of a religious university in Brazil. Data collected includes semi-structured interviews with teaching directors and managers from academic and administrative areas, as well as documents such as the Statutes, Policies, Charters of Principles, Institutional Development Plan, internal reports, and minutes of board meetings.

This study found that the controller has a key role in mediating the conflicting logics within the organization. This mediating role is possible as the controller has a good understanding of both market and religious logics, and, therefore, is able to make the bridge between both logics by providing knowledge to support manager’s decisions.

This finding has a practical implication, as it shows a key competence for controllers of religious organisations needed to answer to the industry challenges. In addition, this study contributes to the literature, as it shows that conflicting logics can coexist in an organisation through the mediation of a controller which has a good understanding of both logics.



12:30pm - 1:00pm

The Rise and Fall of Risk Experts: Insights from a Brazilian Bank

Rodrigo Souza1, Ivo De Loo2

1University of Roehampton; 2Nyenrode Business University

This paper examines the ongoing discursive struggles related to the (re)conceptualization of risk management in order to understand risk management implementation and change in a particular setting: a Brazilian development bank. Internal documents, personal observations, and interview material provide a rich picture of 15 years of risk management discursive articulation in the bank. We find that the perpetuation of risk management practices and expertise intertwined with shifts in the tone at the top, regulatory changes, and claims of power made by internal stakeholders, especially. More specifically, oOur research demonstrates the ‘hidden power’ that is present in the construction and modification of risk management specific discourses. It highlights how particular, privileged discursive elements (i.e. nodal points) helped to sustain continuous experimentation with risk management in the bank until the financial crisis hit in 2008. The paper provides a unique ‘behind the scenes’ view of the ‘making of’ risk management, in which special attention is given to the role of so-called ‘risk experts’. While once influential in the bank, and seen as the bearers of great prowess, they gradually lost their appeal and status as time went by. The same turned out to hold for risk management itself, which is currently solely being used mostly as a compliance mechanism. We explain this using Laclau’s concepts of hegemony, antagonism and radical contingency, which demonstrate why risk management discourse may be stabilised, destabilised and re-stabilised in organisational settings overtime. Thus, risk management stabilisation is maintain as much by what is it as what is it not. We conclude that risk management was always considered a regulatory compliance mechanism to the legitimacy of the bank and its staff, but never deemed truly important for the bank’s prowess. As a result, it has mainly enabled (chiefly internal) stakeholders to achieve, maintain and debate their position of power in the time period under consideration.

 
11:30am - 1:00pmSession 5: In person Stream 3
Location: Adrian Cadbury Lecture Theatre
Session Chair: Istemi Demirag, Tallinn University of Technology
Adrian Cadbury Lecture Theatre 
 
11:30am - 12:00pm

Voluntary sector performance measurement: extending Ferreira and Otley’s Performance Management and Control System (PMCS)

Cathy Anne Knowles

Oxford Brookes University, United Kingdom

The voluntary sector has come under increasing pressure to account for its performance but it faces difficulties in how to measure this effectively. The mission of voluntary hospices is to ensure ‘a good death’; an intangible and complex outcome. This paper considers how effective performance measurement and management is carried out in voluntary hospices by using Ferreira and Otley’s Performance Management and Control System PMCS (2009). Effective management control is considered to have various characteristics, including diverse measures, aligned measurement systems, integrated and comprehensive performance management. This research compares the generic management control literature to that of voluntary sector performance measurement, finding common themes. Ferreira and Otley (2009 p277) suggest that their PMCS framework can be used in all settings, including nonprofit organisations. By employing this comprehensive framework as part of research into independent hospices, the exercising of effective management control is identified within a voluntary sector context. Case studies into five hospices are used to examine the applicability of this model, identifying not only where a generic framework can be used successfully but also where it needs to be extended to reflect the complexity of the voluntary sector.



12:00pm - 12:30pm

The Changing Role of the Management Accountant in the UK: An Institutional Logics Perspective

Martyn Jones

Winchester University, United Kingdom

Purpose - This research project will attempt to conceptualize more about the changing role of the management accountant. There is little consensus arising from the existing academic research on this area in so far as various terminology has been used to describe the role of the management accountant, including the terms bean-counter, business partner, number cruncher, hybrid accountants, business advocates and polymaths. Hence this study seeks to contribute to this debate in terms of forming a more contemporary assessment and conclusion on the changing role of the management accountant.

The impact of changes in IT and digitization are very topical to the modern business world and finding out more about the impact of these changes on the role of the management accountant should allow for a useful and timely contribution to be made to this very relevant and contemporary business issue.

Design/methodology/approach – The approach adopted uses a cultural and institutional logics framework, seeking to make a contribution to the literature on the changing role of management accountants, with a focus upon individuals rather than structures. Secondary data has been collected which will identify and evaluate changes in the CIMA professional accounting syllabi.

Intended contribution – This paper seeks to draw upon the experiences of individual management accountants, and the findings are intended to help inform the professional accounting and university curriculum in terms of academic content, as well as the skills set required by the contemporary management accountant. The project seeks to make an original contribution to research on management accounting innovations and developments in both an academic and a practice context; in an academic context, the aim is to find out more about the changing role of the management accountant by interviewing management accountants themselves; in a practice context, identifying and evaluating the potential ramifications arising from this changing role, which may have consequences for what is described as the management accounting community of practice.



12:30pm - 1:00pm

The role of a management accountant – A change through an institutional work perspective

Virpi Ala-Heikkilä, Marko Järvenpää

University of Vaasa, Finland

This paper aims to extend the literature on management accountant role change by focusing on the forms of the institutional work ambitioning towards a strategic business partner role spanning the past 20 years in a multinational case company. This paper suggests that the current role of management accountants is institutionalized in the emergence and confluence of the competing logics of “number crunching” and “business partnering”. Thus, this study suggests that the institutionalization of the role is conditional on these logics, leading to the hybridized role of business partner. The results indicate that change is derived by constituted exercises of power at the micro, the meso and the macro levels (local, regional and global levels, respectively), thus covering (1) purposive actions carried out, but also (2) unintentional tension and the power relations impacting the institutionalization of the new role. Overall, the study suggests that a complex, dynamic interplay of the actors and their emerging and stabilized power relations engender the hybridized business partner role.

 
1:00pm - 2:00pmL2: Lunch
Location: Courtyard Restaurant
Courtyard Restaurant 

 
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