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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۲۰ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: h693
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: The British Accounting Review
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۲۰ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : نقش مقادیر چندگانه در توسعه روش های حسابداری مدیریت در سازمان های هیبریدی
عنوان کامل انگلیسی:
The role of multiple values in developing management accounting practices in hybrid organisations
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Abstract
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 nonintegration 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.
Keywords: Hybrid organisations, Multiple values, Co-production, Management accounting practices, Pragmatic constructivism, Social services
۱.Introduction
The aim of this study is to investigate how multiple values in non-profit hybrid organisations affect the adoption of management accounting practices, in order to answer the call for research on the intrinsic link between calculative infrastructures (such as accounting) and different ways of governing individuals and social relations (Mennicken & Miller, 2012). Non-profit organisations have developed service provision models in response to economic crisis (McDonald, 1999), for example hybrid organisations as public-private partnerships, networks and collaborations (Smith, 2010). Generally, hybrid organisations are using resources, governance structures and logics derived from different organisations with divergent aims (public, private for-profit and non-profit third sector) and actors (Billis, 2010; Borys & Jemison, 1989; Koppell, 2003). This study focuses on hybrid organisations in the case of co-production and co-management…
۵.Discussion and conclusions
This research has investigated how values in non-profit hybrid organisations providing services to the community (specifically, those determined by co-production and co-management) affect the design and use of management accounting practices. It also shows the difficulties that management accounting practices face in co-production and co-management contexts; in this respect, it is the only research of this type…
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