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The role of multiple values in developing management accounting practices in hybrid organisations
The British Accounting Review ( IF 4.761 ) Pub Date : 2021-03-06 , DOI: 10.1016/j.bar.2021.100999
Cristina Campanale , Lino Cinquini , Giuseppe Grossi

The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the non-integration of values, would be reduced by increasing the discussion among conflicting actors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality.



中文翻译:

多元价值观在混合组织中发展管理会计实践中的作用

本研究的目的是调查非营利混合组织中的多重价值观如何影响管理会计实践的采用。实证分析的中心是作为社会关怀中的共同生产和共同管理举措而建立的混合组织。以价值观的作用为中心的务实建构主义为实证分析提供了信息。这项研究表明,尽管存在多种相互冲突的价值观,但当只有一些参与者对管理感兴趣并且他们的价值观占主导地位时,管理会计实践可以在没有冲突的情况下发展。然而,在这种情况下,冲突消除了,会计的有效性就会受到影响,因为它并不代表所有的价值。考虑到管理会计实践发展不力以及无法制定一些相关措施(例如结果措施),这种缺乏有效性的证据是显而易见的。当只有某些价值观占主导地位时,多元价值观为管理会计实践的发展提供的机会就会丧失,可能会出现低效率。实用建构主义的使用表明,这种由价值观的非整合所决定的有效性的缺乏将通过增加冲突行为者价值观之间的讨论来减少。调查结果表明,冲突价值观的存在,乍一看可能被解释为障碍,相反,在激发讨论时,将有助于支持会计有效性。在这方面,

更新日期:2021-03-06
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