This chapter significantly departs from is habitual in management accounting textbooks and resear... more This chapter significantly departs from is habitual in management accounting textbooks and research by addressing not the Master Budget but issues in forecasting and strategic planning. Whilst strategy invokes the necessity of forecasting and planning management, accounting still remains committed to the Master Budget and its rigidity. Therefore, this chapter builds upon the Beyond Budgeting RoundTable’s works on forecasting and strategic planning to discuss the main steps and features of this activity central to management. This chapter also provides a systematic methodology aimed at anticipating changes in the environment likely to occur and impact on the conduct of operations. Whilst the traditional Master Budget neglects strategy, forecasting and strategic planning put strategy first, operations and finance proceeding thence.
Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la ques... more Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la question : dans quelle mesure les managers sont-ils prêts à abandonner le budget ? La gestion sans budget est définie comme l’alignement de la finance et du contrôle sur la stratégie (Hope et Fraser 2003a ; Bogsnes 2008). Nous répondons à cette question par une ethnométhodologie menée chez Eramet et complétée par 14 entretiens auprès de contrôleurs. Nous tirons trois conclusions. Les contrôleurs de gestion ignorent qu’il existe des alternatives au processus et au contrôle budgétaires. Les entreprises sont favorables aux grands principes véhiculés par une gestion sans budget. Le budget est devenu une telle accoutumance organisationnelle que l’idée de l’abandonner effraie les contrôleurs de gestion.
Accounting, Auditing & Accountability Journal, 2016
Purpose Accounting research has struggled with how ethnicity is to be understood in relation to c... more Purpose Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular, the purpose of this paper is to explore the contrasting theoretical and methodological approaches reflected by the papers in the issue. Design/methodology/approach This is a reflective and analytical paper which explores how notions of ethnicity are conceived and operationalised in accounting research. The authors identified two distinctive analytic ordering processes evident within this AAAJ Special issue: Mary Douglas’ scheme of Grid and Group and the Pierre Bourdieu’s conceptual tools of field, capital and habitus. Findings The “Grid and Group” Culture Theory with Bourdieu’s theoretical tools evident in the papers provide powerful too...
Accounting, Auditing & Accountability Journal, 2021
PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-... more PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practic...
Justification, Evaluation and Critique in the Study of Organizations, 2017
Abstract The purpose of our article is to contribute to the further understanding of individual r... more Abstract The purpose of our article is to contribute to the further understanding of individual responses to pluralism, by studying in particular the role played by critiques and compromises in the formulation of such responses. Drawing on theoretical insights from the sociology of conventions, we look at the various modes of justification publicly advanced by French co-operators when engaging with co-operative principles. Our analysis allows us to identify three main instantiations, that is situated and flexible enactments, of these principles: pragmatic, reformist, and political. Our contribution to the understanding of pluralism and its instantiations by organizational members is threefold. First, in contrast with studies drawing on an institutional-logics perspective, our study shows that individual instantiations of pluralism rely not only on positive affirmations of logics but also on critical mobilizations of competing logics. Second, our study shows that pluralism can be understood not only as co-existing multiple logics, but also as different possible instantiations of the same logic, the ambiguity of which allows compromises to be settled with other logics. Third, we suggest that organizational members’ responses to pluralism often involve more than two logics, which are combined into a complex set of interdependent judgments. In addition, in relation to co-operative studies, our proposed typology provides a mapping that usefully extends the range of possibilities found in co-operators’ instantiations of co-operative principles, thus furthering our understanding of the diversity of the co-operative movement.
In this chapter the authors present the first case in a series of real life experiences of manage... more In this chapter the authors present the first case in a series of real life experiences of management accountants in their lifelong self-orienting processes. This is the story of Carol, who navigates a career in corporate financial services. With the Business Partner Development Model (BPDM) developed in Chap. 3, readers will gain an understanding of the key actions that she has taken and how they are aligned to form a self-orienting process.
Continuing with the real-life experiences of management accountants in their lifelong self-orient... more Continuing with the real-life experiences of management accountants in their lifelong self-orienting processes, this chapter tells the story of Anne, who is on a financial planning and analysis career track, and her lifelong self-orienting process. The readers will see how she muddles through several challenges in her career. Through the lens of the Business Partner Development Model (BPDM) developed in Chap. 3, readers will be able to gain an understanding of how external and internal inherent elements affect the degree of business orientation and career choice.
Capitalizing on their theoretical and empirical knowledge, the authors propose an internal develo... more Capitalizing on their theoretical and empirical knowledge, the authors propose an internal development program to help prepare future management accountants for the challenges that come with a continuously changing business environment. This program, which emphasizes cultural intervention, is recommended for management that is planning to establish the new role in their organization, accounting educators planning on program change, and students/practitioners planning on embarking on a management accounting career.
This chapter questions the conditions of possibility of ethics’ happening. In answering this ques... more This chapter questions the conditions of possibility of ethics’ happening. In answering this question, it builds on Alain Badiou’s approach to ethics, showing that discourses on the subject are characterised by intrinsic unresolved contradictions making ethics impossible. Ethics appears as the negative response to problematic situations and not as positive and performative programme. Such can be the case, probably because such discourses on contemporary ethics and associated issues (governance, accountability, trust etc.) are grounded in one particular cultural and political context, that of North American democracy. Ethics is mission possible, provided discourses on its nature are adapted to the situation.
Accounting, Capitalism and the Revealed Religions, 2016
As it is commonly agreed that accounting and capitalism were born and have developed coincidental... more As it is commonly agreed that accounting and capitalism were born and have developed coincidentally, this chapter shows how each of the book’s four religions has accompanied the advancement of capitalism. The chapter is grounded in the sociology of religions and rests its argument upon its major thinkers. Judaism has accompanied the development of merchants’ capitalism and contemporary financial practices. Roman Catholicism has been at the origin of property management and estate promotion. Protestantism is the incarnation of the spirit of industrious capitalism. Lastly, Islam is the foundation of social capitalism. Once this is established the reader can easily understand how accounting is grounded in religion, which is further developed in Chap. 3.
Accounting, Capitalism and the Revealed Religions, 2016
This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the b... more This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the book’s four religions and double-entry bookkeeping. Pursuant of this objective, the Chapter draws lessons pertaining to accounting. Those mostly relate to the evaluation of counterparts, with a particular emphasis placed on intangibles (faith). Also, the four religions initiated a discussion as to the need for reporting and auditing standards. Building on the philosophy of religions, this chapter next discusses how contemporary accountability systems have been influenced by the book’s religions.
This chapter significantly departs from is habitual in management accounting textbooks and resear... more This chapter significantly departs from is habitual in management accounting textbooks and research by addressing not the Master Budget but issues in forecasting and strategic planning. Whilst strategy invokes the necessity of forecasting and planning management, accounting still remains committed to the Master Budget and its rigidity. Therefore, this chapter builds upon the Beyond Budgeting RoundTable’s works on forecasting and strategic planning to discuss the main steps and features of this activity central to management. This chapter also provides a systematic methodology aimed at anticipating changes in the environment likely to occur and impact on the conduct of operations. Whilst the traditional Master Budget neglects strategy, forecasting and strategic planning put strategy first, operations and finance proceeding thence.
Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la ques... more Cet article vise à contribuer à la connaissance sur la gestion sans budget en répondant à la question : dans quelle mesure les managers sont-ils prêts à abandonner le budget ? La gestion sans budget est définie comme l’alignement de la finance et du contrôle sur la stratégie (Hope et Fraser 2003a ; Bogsnes 2008). Nous répondons à cette question par une ethnométhodologie menée chez Eramet et complétée par 14 entretiens auprès de contrôleurs. Nous tirons trois conclusions. Les contrôleurs de gestion ignorent qu’il existe des alternatives au processus et au contrôle budgétaires. Les entreprises sont favorables aux grands principes véhiculés par une gestion sans budget. Le budget est devenu une telle accoutumance organisationnelle que l’idée de l’abandonner effraie les contrôleurs de gestion.
Accounting, Auditing & Accountability Journal, 2016
Purpose Accounting research has struggled with how ethnicity is to be understood in relation to c... more Purpose Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular, the purpose of this paper is to explore the contrasting theoretical and methodological approaches reflected by the papers in the issue. Design/methodology/approach This is a reflective and analytical paper which explores how notions of ethnicity are conceived and operationalised in accounting research. The authors identified two distinctive analytic ordering processes evident within this AAAJ Special issue: Mary Douglas’ scheme of Grid and Group and the Pierre Bourdieu’s conceptual tools of field, capital and habitus. Findings The “Grid and Group” Culture Theory with Bourdieu’s theoretical tools evident in the papers provide powerful too...
Accounting, Auditing & Accountability Journal, 2021
PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-... more PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practic...
Justification, Evaluation and Critique in the Study of Organizations, 2017
Abstract The purpose of our article is to contribute to the further understanding of individual r... more Abstract The purpose of our article is to contribute to the further understanding of individual responses to pluralism, by studying in particular the role played by critiques and compromises in the formulation of such responses. Drawing on theoretical insights from the sociology of conventions, we look at the various modes of justification publicly advanced by French co-operators when engaging with co-operative principles. Our analysis allows us to identify three main instantiations, that is situated and flexible enactments, of these principles: pragmatic, reformist, and political. Our contribution to the understanding of pluralism and its instantiations by organizational members is threefold. First, in contrast with studies drawing on an institutional-logics perspective, our study shows that individual instantiations of pluralism rely not only on positive affirmations of logics but also on critical mobilizations of competing logics. Second, our study shows that pluralism can be understood not only as co-existing multiple logics, but also as different possible instantiations of the same logic, the ambiguity of which allows compromises to be settled with other logics. Third, we suggest that organizational members’ responses to pluralism often involve more than two logics, which are combined into a complex set of interdependent judgments. In addition, in relation to co-operative studies, our proposed typology provides a mapping that usefully extends the range of possibilities found in co-operators’ instantiations of co-operative principles, thus furthering our understanding of the diversity of the co-operative movement.
In this chapter the authors present the first case in a series of real life experiences of manage... more In this chapter the authors present the first case in a series of real life experiences of management accountants in their lifelong self-orienting processes. This is the story of Carol, who navigates a career in corporate financial services. With the Business Partner Development Model (BPDM) developed in Chap. 3, readers will gain an understanding of the key actions that she has taken and how they are aligned to form a self-orienting process.
Continuing with the real-life experiences of management accountants in their lifelong self-orient... more Continuing with the real-life experiences of management accountants in their lifelong self-orienting processes, this chapter tells the story of Anne, who is on a financial planning and analysis career track, and her lifelong self-orienting process. The readers will see how she muddles through several challenges in her career. Through the lens of the Business Partner Development Model (BPDM) developed in Chap. 3, readers will be able to gain an understanding of how external and internal inherent elements affect the degree of business orientation and career choice.
Capitalizing on their theoretical and empirical knowledge, the authors propose an internal develo... more Capitalizing on their theoretical and empirical knowledge, the authors propose an internal development program to help prepare future management accountants for the challenges that come with a continuously changing business environment. This program, which emphasizes cultural intervention, is recommended for management that is planning to establish the new role in their organization, accounting educators planning on program change, and students/practitioners planning on embarking on a management accounting career.
This chapter questions the conditions of possibility of ethics’ happening. In answering this ques... more This chapter questions the conditions of possibility of ethics’ happening. In answering this question, it builds on Alain Badiou’s approach to ethics, showing that discourses on the subject are characterised by intrinsic unresolved contradictions making ethics impossible. Ethics appears as the negative response to problematic situations and not as positive and performative programme. Such can be the case, probably because such discourses on contemporary ethics and associated issues (governance, accountability, trust etc.) are grounded in one particular cultural and political context, that of North American democracy. Ethics is mission possible, provided discourses on its nature are adapted to the situation.
Accounting, Capitalism and the Revealed Religions, 2016
As it is commonly agreed that accounting and capitalism were born and have developed coincidental... more As it is commonly agreed that accounting and capitalism were born and have developed coincidentally, this chapter shows how each of the book’s four religions has accompanied the advancement of capitalism. The chapter is grounded in the sociology of religions and rests its argument upon its major thinkers. Judaism has accompanied the development of merchants’ capitalism and contemporary financial practices. Roman Catholicism has been at the origin of property management and estate promotion. Protestantism is the incarnation of the spirit of industrious capitalism. Lastly, Islam is the foundation of social capitalism. Once this is established the reader can easily understand how accounting is grounded in religion, which is further developed in Chap. 3.
Accounting, Capitalism and the Revealed Religions, 2016
This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the b... more This chapter exposes the lessons that can be drawn from Chap. 3 on the joint development of the book’s four religions and double-entry bookkeeping. Pursuant of this objective, the Chapter draws lessons pertaining to accounting. Those mostly relate to the evaluation of counterparts, with a particular emphasis placed on intangibles (faith). Also, the four religions initiated a discussion as to the need for reporting and auditing standards. Building on the philosophy of religions, this chapter next discusses how contemporary accountability systems have been influenced by the book’s religions.
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Papers by V. Joannides