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Understanding management accounting change using strong structuration frameworks

Research output: Contribution to journalArticlepeer-review

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Understanding management accounting change using strong structuration frameworks. / Jack, Lisa Janet; Makrygiannikis, Georgios.

In: Accounting Auditing and Accountability Journal, Vol. 29, No. 7, 08.2016, p. 1234-1258.

Research output: Contribution to journalArticlepeer-review

Harvard

Jack, LJ & Makrygiannikis, G 2016, 'Understanding management accounting change using strong structuration frameworks', Accounting Auditing and Accountability Journal, vol. 29, no. 7, pp. 1234-1258. https://doi.org/10.1108/AAAJ-08-2015-2201

APA

Jack, L. J., & Makrygiannikis, G. (2016). Understanding management accounting change using strong structuration frameworks. Accounting Auditing and Accountability Journal, 29(7), 1234-1258. https://doi.org/10.1108/AAAJ-08-2015-2201

Vancouver

Jack LJ, Makrygiannikis G. Understanding management accounting change using strong structuration frameworks. Accounting Auditing and Accountability Journal. 2016 Aug;29(7):1234-1258. https://doi.org/10.1108/AAAJ-08-2015-2201

Author

Jack, Lisa Janet ; Makrygiannikis, Georgios. / Understanding management accounting change using strong structuration frameworks. In: Accounting Auditing and Accountability Journal. 2016 ; Vol. 29, No. 7. pp. 1234-1258.

Bibtex

@article{15239ee590f2441ea37d6343f2b886fb,
title = "Understanding management accounting change using strong structuration frameworks",
abstract = "Purpose - The purpose of the paper is to suggest a strong structuration based framework for the study of management accounting change. Design/methodology/approach - A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents{\textquoteright} perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings - The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. Their first response is to practice budgeting more normatively, but later they criticise and modify these norms. Variance management became pro-active rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents{\textquoteright} reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change.Originality/Value - This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.",
keywords = "WNU, change, strong structuration, hotels, budgeting, crisis, embargoover12",
author = "Jack, {Lisa Janet} and Georgios Makrygiannikis",
note = "EMBARGO 24 mths This article is {\textcopyright}Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.port.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.",
year = "2016",
month = aug,
doi = "10.1108/AAAJ-08-2015-2201",
language = "English",
volume = "29",
pages = "1234--1258",
journal = "Accounting Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "7",

}

RIS

TY - JOUR

T1 - Understanding management accounting change using strong structuration frameworks

AU - Jack, Lisa Janet

AU - Makrygiannikis, Georgios

N1 - EMBARGO 24 mths This article is ©Emerald Group Publishing and permission has been granted for this version to appear here http://eprints.port.ac.uk. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.

PY - 2016/8

Y1 - 2016/8

N2 - Purpose - The purpose of the paper is to suggest a strong structuration based framework for the study of management accounting change. Design/methodology/approach - A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings - The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. Their first response is to practice budgeting more normatively, but later they criticise and modify these norms. Variance management became pro-active rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change.Originality/Value - This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

AB - Purpose - The purpose of the paper is to suggest a strong structuration based framework for the study of management accounting change. Design/methodology/approach - A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings - The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. Their first response is to practice budgeting more normatively, but later they criticise and modify these norms. Variance management became pro-active rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change.Originality/Value - This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

KW - WNU

KW - change

KW - strong structuration

KW - hotels

KW - budgeting

KW - crisis

KW - embargoover12

U2 - 10.1108/AAAJ-08-2015-2201

DO - 10.1108/AAAJ-08-2015-2201

M3 - Article

VL - 29

SP - 1234

EP - 1258

JO - Accounting Auditing and Accountability Journal

JF - Accounting Auditing and Accountability Journal

SN - 0951-3574

IS - 7

ER -

ID: 4462814