Exploring management accountants’ role conflicts and ambiguities and how they cope with them

2018 ◽  
Vol 15 (4) ◽  
pp. 410-436 ◽  
Author(s):  
Seán Byrne ◽  
Bernard Pierce
Keyword(s):  
Role Ambiguity ◽  
Role Theory ◽  
Role Expectations ◽  
Structured Interviews ◽  
Role Conflicts ◽  
Content Type ◽  
Management Accountants ◽  
Depth Analysis ◽  
Core Concepts

Purpose The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations. Design/methodology/approach A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings. Findings The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager. Research limitations/implications The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings. Practical implications The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities. Originality/value This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.

Role ambiguity in entrepreneurship education: expectation gaps between educators and students in venture creation courses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aki Harima ◽  
Agnieszka Kroczak ◽  
Martina Repnik
Keyword(s):  
Higher Education ◽  
Role Ambiguity ◽  
Role Theory ◽  
Higher Education Institutions ◽  
Entrepreneurship Education ◽  
Venture Creation ◽  
Student Centered ◽  
Content Type ◽  
Practical Implications

PurposeThis study aims to explore expectation gaps concerning the roles between educators and students in the context of venture creation courses at higher education institutions by investigating their mutual perspectives. The authors seek to answer the following research questions: (1) how is the role expectation toward the entrepreneurship education of teachers different from that of students and (2) what are the consequences of these expectation gaps in entrepreneurship education?Design/methodology/approachThis study applies an explorative qualitative approach. As the research setting, the authors selected an entrepreneurship education course for advanced management students at a German public university. The authors conducted in-depth interviews with both educators and students to examine how role ambiguity emerges in venture creation courses.FindingsThis study identified discrepancies between educators and students in their fundamental assumptions regarding the role of educators and students. Such discrepancies are the autonomy-level assumption gap, capacity assumption gap and learning outcomes expectation gap. Based on the findings, this study develops a framework of expectation gaps between educators and students as sources for role ambiguity in entrepreneurship education by extending the role episode model developed in role theory.Research limitations/implicationsThe findings contribute to the extant literature on entrepreneurship education in several ways. First, this study reveals that students in venture creation programs can encounter role ambiguity due to differing expectations about their role between educators and students, which can negatively affect the students' perception of their learning outcome. Second, this study discovered that the possible discrepancies regarding the fundamental assumptions about the role of educators and students pose a challenge to educators. Third, the findings illuminate the importance of understanding the complex identity of students in the context of student-centered entrepreneurship education.Practical implicationsThis study offers several practical implications for entrepreneurship educators in higher education institutions. First, this study reveals the confusion among students concerning their role in entrepreneurship education. As such, it is recommended that educators explain to students the purpose of the student-centered pedagogical approach and the expected role of students in acting as independent entrepreneurial agents. Second, while student-centered entrepreneurship education is based on the fundamental assumption that students are motivated to develop their own startup projects, educators must consider the nature of students' motivation and their overall student-life situation. Finally, this study demonstrates the importance of creating an active feedback loop so that entrepreneurship teachers can be aware of such perceptional gaps between educators and students and understand the sources of these gaps.Originality/valueWhile the extant literature indicates the existence of perceptual gaps between educators and students in the context of entrepreneurship education, how these gaps emerge and influence the outcome of entrepreneurship education remained unclear. One critical reason for the under-investigation of this issue was that existing studies predominantly emphasize the educators' perspectives, although such expectation gaps can only emerge through the discrepant views of two different parties. This study tackled this research gap by considering the mutual perspective of educators and students by applying role theory.

Voice of the management or employee advocate? How editors of employee magazines see their professional role

2018 ◽  
Vol 23 (1) ◽  
pp. 51-65 ◽  
Author(s):  
Thomas Koch ◽  
Jana Vogel ◽  
Nora Denner ◽  
Sarah Encarnacao
Keyword(s):  
Public Relations ◽  
Professional Role ◽  
Two Dimensions ◽  
Structured Interviews ◽  
Role Conflicts ◽  
Content Type ◽  
Independent Information ◽  
The One ◽  
Positive Presentation

Purpose Editors of employee magazines work in a grey area between public relations and journalism. On the one hand, they need to accommodate the company management’s interest in a positive presentation; on the other, they must meet the employees’ need for objective and independent information. Although employee magazines reach millions of recipients every day, its editors have rarely been the focus of academic work. The purpose of this paper is to change this and scrutinise the way the editors view their professional role and the role conflicts to which they are subjected. Design/methodology/approach We conduct 15 qualitative semi-structured interviews with editors of employee magazines to analyse their professional role and possible conflicts in their work. Findings The editors’ self-concept varies significantly along two dimensions, which the authors use as the basis for distinguishing four types: the management ambassador, the employee representative, the mediator and the service provider. Originality/value The study sheds light on employee magazines, a medium between public relations and journalism that has not been analysed before. It helps to specify the role of these magazines and its editors’ between the expectations of the management and the employees.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

Beyond social capital: a capability approach to understanding Refugee Community Organisations and other providers for “hard to reach” groups

2014 ◽  
Vol 10 (2) ◽  
pp. 61-72 ◽  
Author(s):  
Jennifer Clarke
Keyword(s):  
Capability Approach ◽  
Service Providers ◽  
Structured Interviews ◽  
Content Type ◽  
Refugee Community ◽  
Community Organisations ◽  
Purposive Sample ◽  
The Capability Approach

Purpose – The purpose of this paper is to explore the value of the “capability approach” as an alternative framework for understanding and conceptualising the role of Refugee Community Organisations (RCOs) and other providers for groups conventionally considered “hard to reach”. Design/methodology/approach – A study of the education services of RCOs, drawing primarily on semi-structured interviews with 71 users, is put forward as a case study for how the capability approach can be operationalised. Findings – The capability approach is found to offer various valuable insights, relating to its appreciation of the multi-dimensional nature of human wellbeing, the significance of individual diversity, and the importance of human agency. Research limitations/implications – The case study is based on a relatively small purposive sample, and may have limited external validity. As the research design proved strong for exploring how RCOs develop their users’ capabilities but weak for exploring if and how they may also constrict them, further research in this area is required. Practical implications – A number of valuable attributes of the capability approach are highlighted for broadening the understanding, the role of RCOs and other service providers. Social implications – The paper outlines the potential of the capability approach to contribute to policymaking related to RCOs and other providers, and to debates relating to social exclusion, cohesion and integration. Originality/value – The paper draws attention to the value of the capability approach within the field of migration research.

scholarly journals Adaptations in traditional courtyard houses in Baghdad, Iraq

2017 ◽  
Vol 35 (4) ◽  
pp. 348-363 ◽  
Author(s):  
Rand H.M. Agha ◽  
John M. Kamara
Keyword(s):  
Design Methodology ◽  
Full Range ◽  
Physical Structure ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis ◽  
Physical Spaces ◽  
Adaptation Model

Purpose The purpose of this paper is to investigate the adaptations that have been made to traditional courtyard houses (TCHs) in Baghdad, Iraq. The aim is to develop an understanding of various factors in the adaptation of these buildings to suit contemporary lifestyles, which will contribute to the wider field of building adaptability. Design/methodology/approach Empirical evidence was collected through case studies of 12 TCHs in the Al-Kadhimiya area of Baghdad, which involved a physical survey of buildings and semi-structured interviews with 24 occupants. Findings Case study analysis show that building adaptability involves both a change to physical spaces and also to lifestyles; with the latter being more likely when there are limitations in how much change can be made to the physical structure. Research limitations/implications The focus of this research is mainly on users’ adaptation of spaces and therefore does not consider the full range of stakeholders involved in the adaptation process. The findings also only apply to the cases considered and may not be applicable to other house types or locations. Originality/value Studies on building adaptability mostly focus on the ease of change to the building fabric, although the role of users is acknowledged. This study provides insights into the complexity and variety of changes that users can make, which are influenced by lifestyles and driven by the need for comfort. These insights are represented in an adaptation model, which can serve as a basis for further research.

Re-conceptualising call-centres as sites of control: the insider perspective

2014 ◽  
Vol 48 (1/2) ◽  
pp. 25-46 ◽  
Author(s):  
Edward Kasabov ◽  
Anna C.C.C. da Cunha
Keyword(s):  
Design Methodology ◽  
Customer Orientation ◽  
Practical Importance ◽  
Call Centre ◽  
Structured Interviews ◽  
Content Type ◽  
Call Centres ◽  
Customer Dissatisfaction ◽  
Customer Centricity

Purpose – The role of call-centres during service recovery has attracted much attention in research. However, marketers know less about controlling customers during recovery interactions and consequences of such control. In order to address this gap and empirically ascertain whether service interactions are marked by customer centricity or by employees exerting control over customers, the aim of the authors was to organise an empirical research in two Brazilian call-centres. Design/methodology/approach – The research consisted of direct, open observation and 33 semi-structured interviews with insiders (call-centre managers, supervisors and operatives). Findings – Four key findings emerged during interviews with insiders. First, control over customers may be more widely practiced than assumed in certain sections of marketing academe. Second, such control is viewed positively by call-centre insiders and is sanctioned by management. Third, control does not disempower and demoralise call-centre staff but protects operatives. Finally, control does not seem to unavoidably generate lasting customer dissatisfaction. These findings are incorporated in a framework of call-centre management which incorporates control through scripting. Research limitations/implications – The discussion calls for the revisit of certain marketing concepts and philosophies, including customer orientation, by demonstrating that control over customers is practised and should not be viewed negatively or avoided altogether in practice and as a topic of analysis. A re-conceptualisation of call-centres as sites of control over customers is proposed. Originality/value – Control and power are rarely analysed in services marketing. This is one of a few studies that makes sense of providers' (insiders') viewpoints and argues that control may play a constructive role and should be seen as a legitimate topic of services and call-centre analysis. As such it addresses a question of intellectual and practical importance which is rarely discussed and may be viewed as incongruous with an age when customers are assumed to have rights.

Framing the role of higher education in sustainable development: a case study analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suzanna Elmassah ◽  
Marwa Biltagy ◽  
Doaa Gamal
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Educational Leaders ◽  
Primary Data ◽  
Study Analysis ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis

Purpose Higher education institutions (HEIs) should play a fundamental role in achieving the international 2030 sustainable development (SD) agenda. Quality education is the fourth of the sustainable development goals (SDGs), and one of the targets related to this is to ensure that by 2030 all learners acquire the knowledge and skills needed to promote SD. Therefore, the SDGs provide a motive for HEIs to integrate SD concepts into their day-to-day practices. This study aims to introduce a framework for HEIs’ sustainable development assessment. Such a framework guides HEIs and educational leaders to support their countries’ commitments to achieving the SDGs. Design/methodology/approach This paper presents the results of a case study analysis of the role and successful techniques of HEIs in achieving SD in three countries, namely, Germany, Japan and Egypt. Primary data was collected by semi-structured interviews with three Cairo University officials, while secondary data was collected by reviewing the universities' official websites, reports, publications and related papers. This study introduces a novel framework for HEIs' SD analysis and assessment, which guides HEIs and educational leaders to support SD to fulfill their countries' commitments to achieving the SDGs. This framework is based on the following five categories: strategic direction and institutional working practices, supporting students, supporting university staff competencies, supporting society's stakeholders and networking and sustainable campus. Consideration is given to the potential role of HEIs to support SD in each of these areas. Findings Cairo University could learn from the novel and pioneer practices of the Leuphana University of Lüneburg, and the University of Tokyo to fill in the gaps it has in different roles. It can also put more effort into adopting the suggested higher education programs of Egypt's Vision 2030. Research limitations/implications This paper is limited to a case analysis comparing three countries, Germany, Japan and Egypt. Second, this study has not considered school education, which is equally essential in countries' SD. Practical implications HEIs can use the framework and the findings in this paper to evaluate their current roles in supporting SD, identify the gaps and take actions accordingly to address their weaknesses. Originality/value The paper compares three universities, one in each of the case study countries. It draws conclusions that identify ways in which the paper's framework and findings can guide SD practice in HEIs internationally, especially those in the developing world.

The role of farm-to-table activities in agritourism towards sustainable development

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siti Fatimahwati Pehin Dato Musa ◽  
Wei Lee Chin
Keyword(s):  
Sustainable Development ◽  
Local Community ◽  
Three Dimensions ◽  
Structured Interviews ◽  
Content Type ◽  
Local Agriculture ◽  
Balanced Approach ◽  
Agriculture Industry ◽  
Food Activism

Purpose The purpose of this paper is to evaluate the role of farm-to-table (FTT) activities in agritourism towards sustainable development based on three agritourism farms in Brunei. Design/methodology/approach The study is based on qualitative data using semi-structured interviews with 23 participants involved in the management of the farms. In-depth interviews are considered the most appropriate approach to gain the unexplored perspectives of the agriculture community at the three agritourism farms. Findings The study found that FTT activities imparted in agritourism contribute towards sustainable development economically, socially and environmentally. FTT leads to the establishment of small medium and micro enterprises, which, in turn, creates employment for the local people. It also plays a part in preserving the ethno-culinary heritage of indigenous food, promoting food localism and sustainable agriculture. These findings suggest that FTT activities play an important role in revitalizing the local community. The outcome of this empirical research may enable planners to better formulate regional policy based on a balanced approach taking into account the three dimensions of sustainability towards agritourism development. From a theoretical standpoint, this study adds value to the literature by identifying the contributions of FTT activities towards sustainable development emphasising on the consumption of local ethnic food and food localism. Originality/value The contributions of agritourism for local farms has not been extensively discussed especially in Brunei’s local agriculture industry. This study will provide evidence that FTT activities contribute towards a moderate form of food activism; one that re-forges the disrupted linkages between people, nature and cultural heritage.

Addressing food loss and waste prevention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Burcu Kör ◽  
Adriana Krawczyk ◽  
Ingrid Wakkee
Keyword(s):  
The Netherlands ◽  
Food Waste ◽  
Household Consumption ◽  
Resource Scarcity ◽  
Advanced Technology ◽  
Waste Prevention ◽  
Structured Interviews ◽  
Content Type ◽  
Food Loss

PurposeFood waste is one of the most challenging issues humanity is currently facing. Therefore, there has been a growing interest in the prevention of food waste because of world hunger, environmental impacts, resource scarcity and economic costs. The purpose of the study is to investigate the factors that influence food waste and the role of technology in tackling food waste in India and the Netherlands.Design/methodology/approachIn order to explore differences in food loss and waste further this study will examine a number of practices on both the production and the consumer side, in a developing country and a developed country with different culture/economic backgrounds: India and the Netherlands. The factors that influence food waste were examined with a preliminary qualitative study, which consists of semi-structured interviews, and quantitative research that comprises a survey. Semi-structured interviews were conducted in both India and the Netherlands, which consists of five interviews. The survey data was collected from 78 individuals from India and 115 individuals from the Netherlands.FindingsOne of the main findings of the research is food waste is divided into waste within agricultural production (i.e. food loss) and final household consumption (i.e. food waste). Different factors influence food loss in different stages in the supply chain. Some of these factors include wastage during processing, storage, transportation and at the market-place. New technologies can utilize food loss for new purposes, so food loss is reduced to the minimum. Food waste is mainly influenced by food passing expiry date, food that is left too long in the fridge and consumers buying too much food. In final household consumption, technologies such as digital platforms enable individuals or organizations to share and donate their food, thereby creating awareness on food waste prevention and the environmental and ethical benefits.Originality/valueThe authors examine to what extent and in which ways supporting consumers to minimize food waste can be achieved via three stages: (1) understanding and evaluating food loss and waste, (2) identifying the factors that influence food loss and waste, (3) understanding consumer behaviors to encourage food waste reduction and (4) identifying the technological impact that would reduce food waste. As such, this paper contributes to ongoing debates about food waste by looking at the role of context and culture and by exploring differences between developed and developing countries. Also, the authors advance the debate by exploring both the role of advanced technology such as blockchain and drones in both preventing loss and waste as well as non-technological mechanisms.

Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

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