Exploring accounting history and accounting in history

Accounting history, as the history of accounting and the consideration of accounting in history, provides insight into an understanding of accounting in the past, for the present, and into the future. Whilst often viewed as a routine, rule driven practice, the accounting history discipline recognises accounting as having a much wider pervasiveness as social practice and even moral practice. As social practice, accounting affects individual, organisational and societal behaviour. This collection of articles demonstrates the importance of looking at history to provide context and illustrates that understandings of the past lead to comprehension of the present and foresight for the future. The articles in this special issue, international in essence, epitomise the diversity of the accounting history field in exploring accounting in diverse organisations, in investigating accounting in its wider context and in employing different theoretical approaches. In considering the accounting phenomenon that occurred, there is additionally the insight of that which did not occur, the relevance of past events and non-events as an ingredient to better understanding the present and to potentially reshaping the future.The articles explore of the role of actors/agents around accounting and organisational change, how key individuals and networks of individuals, can influence others, both within and external to the organisation, to enact change or prevent change in areas where accounting contributes. It is suggested that these studies could be extended, to consider more widely the influence of the interaction of individuals via prosopographical or similar studies. This collection of articles has global reach, and we make an additional call for more international, interactional or comparative approaches to studies in accounting history. Accounting history studies can further investigate organisational contexts and situations, exploring reporting internally and externally to the organisation and informing current and future accounting and related practices.     

Entrepreneurship as foresight: A complex social network perspective on organisational foresight

This paper addresses the relationship between foresight and entrepreneurship. It characterises the foresight inherent in entrepreneurial activity as situated within particular discourses, or communities of practice (CoPs) in a range of structures. The argument is based on the use of complexity theory (CT) to provide insight into the dynamics of entrepreneurial activity. Complexity theories of entrepreneurship are grounded in empirical studies of entrepreneurial action. A multilevel model (MM) characterising emergent structures within the entrepreneurial domain is presented as an extension of existing CT, with entrepreneurship characterised as the practice of foresight relating to that structure. The model is grounded in two case studies of entrepreneurial ventures in high velocity business environments, airline services, and sound system accessories. An empirical model—EROS—Experiments, Reflexivity, Organising Domains, and Sensitivity—is developed to reflect entrepreneurial processes at the level of the individual, the firm, and inter-firm connections—and the interactions between them. The notion of the CoP is used to deepen the analyses, examining how the layers of the MM are constituted through the foresight inherent in entrepreneurial activity over time. As well as presenting a coherent theoretical understanding of the entrepreneurial landscape, there are practical implications for policy-makers and educators wishing to improve entrepreneurial foresight.     

Do accountabilities change when public organisations transform to service systems: A new conceptual approach

In this conceptual paper, we discuss from the service systems perspective how accountabilities differ from a hierarchic and organisational perspective within the domain of New Public Management, looking to shed new light upon accountability as a research topic. The concept of service systems and their accountabilities are scrutinised and the role of integrated social and health care services is discussed in particular. The main argument in the text is the changing nature of accountabilities as the public organisations are being transformed into service systems. To date, the understanding of accountability has remained structural by nature – such is the case also for productivity measurement – but the shift from organisations towards services systems means that accountability ought to be considered as processual by nature. By processual it is meant that accountability should be considered as flows within systems – that is: flows between agents the content of which we argue includes not only knowledge on the outputs of public services, but also values, empathy and thus multi‐layered understanding of accountability. The paper concludes with practical insights for managerial purposes on the basis for this accountability shift.     

Strategic Enterprise Management Systems: new directions for research

In a world obsessed with performance, many organisations welcome systems that claim to offer a structured solution to improving performance, such as Strategic Enterprise Management (SEM). But while much has been written about how to measure performance, little is known about the interaction between performance measurement and management (PMM) and the many ways in which organizations strive to improve their performance. This paper studies the interrelationships among SEM systems, PMM and organisational change programmes within Pettigrew’s “context, content, process” model. The problems of SEM design, implementation and use are explored using the insights of several theories, following the arguments of Hammersley [Handbook of Qualitative Research Methods, The British Psychological Society, 1996] that such an approach permits a richer understanding of management practice. Having also identified potential solutions for the design, implementation and use of SEM systems, we develop a number of research questions to be explored in future research.     

The co-creation of regional futures: Facilitating action research in regional foresight

This article presents the interconnected phases of a regional-foresight process in an AR perspective within the context of a complex regional dynamic of actors with distinct local and regional political presences. The analysis is based on a Norwegian case of AR on regional foresight. The article reflects upon and develops the concept of action research (AR) as it relates to regional-foresight practices in connection with regional planning strategies (policies), according to Norway's new Planning and Building Act (PBA, 2008). Both AR and regional foresight are broad terms within a number of domains, and several contributions have sought to show how these are interlinked Ramos (2006). The focus is on how AR and action researchers both contribute to the co-creation of regional and sub-regional formulation of planning by regional-foresight processes, which are driven by decision-making regional bodies. This article contributes to the understanding of how an AR strategy of ‘strategic facilitation’ may improve the overall foresight capacity of all regional actors, both in concert and as single stakeholders. Also it furthers the understanding of how an AR approach may assist in transforming the foresight practices and the strategic decision-making into a more transparent process.     

Management accounting as practice

In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on [Schatzki, T.R. (2002). The site of the social: a philosophical account of the constitution of social life and change. University Park, PA: Pennsylvania State University Press] notion of arrays of activity we emphasise the ways in which organisational members actively reconstitute their management control systems by drawing on them as a shared resource. By tracing the skilful practices through which social actors in a restaurant chain understand and mobilise accounting to contribute in specific ways to what they regard as the objectives of their organisational units, we develop a notion of situated functionality. Situating the interrelationships between technical and interpretive accounting processes in the wider field of organisational practices we elaborate the ways in which management control systems as structures of intentionality both shape and are shaped by shared norms and understandings.     

The Implementation and Adaptation of the Balanced Scorecard in a Government Agency

Despite considerable progress in understanding the adoption and practice of the Balanced Scorecard (BSC) as a performance management tool in government organisations, how a well‐designed BSC can become a sustainable organisational practice remains under explored and of central importance. Through a qualitative field study carried out within a government agency (Alpha), this paper demonstrates that Alpha's senior management implemented a BSC framework because they believed it would benefit the agency to realise its broader organisational and socio‐economic goals, namely sustainable organisational efficiency and social status. We conclude that an organisation's performance management systems can travel across internal organisational boundaries over time and could be assimilated by organisational actors to become a sustained internal control mechanism in a complex socio‐political setting.     

The future according to Jesus: A Galilean model of foresight

Should futures studies situate the historical Jesus within the pre-history of their discipline? This paper proposes a first-century Galilean model, which argues that Jesus envisioned a middle-range future as a dynamic interaction of conventional, counter, and creative paths. This historical model then is compared and contrasted with 20th century frameworks of the kingdom of God, ranging from imminent, existential, inaugurated, and contextual. Suggestions are offered on how futurists might use this model to enhance their understanding of social and strategic foresight.     

Organizing strategic foresight: A contextual practice of ‘way finding’

Strategic foresight as a derived outcome of corporate foresight exercises has led to the dominant discourse on strategic foresight as an episodic intervention encompassing a proliferation of organizational foresight methodologies. We argue that such an approach is flawed, consigning strategic foresight to a narrow function in a planning perspective. To move the field into more fertile pastures for research, we draw on the practice theoretical lens to provide an alternative viewpoint on strategic foresight as a bundle of everyday organizing practices. In keeping with the practice approach to strategic foresight, we delineate strategic foresight as a continuous and contextual practice of ‘wayfinding’, that manifest in everyday situated organizing. We offer an integrating framework that contributes to the ongoing discussions about alternative approaches to theorizing strategic foresight.     

The role of organisational concern for workplace fairness in the choice of a performance measurement system

Prior studies linking performance management systems (PMS) and organisational justice have examined how PMS influence procedural fairness. Our investigation differs from these studies. First, it examines fairness as an antecedent (instead of as a consequence) of the choice of PMS. Second, instead of conceptualising organisational fairness as procedural fairness, it relies on the impression management interpretation of organisational fairness. Hence, the study investigates how the need of senior managers to cultivate an impression of being fair is related to the choice of PMS systems and employee outcomes. Based on a sample of 276 employees, the results indicate that the need of senior management to cultivate an impression of being fair is associated with employee performance. They also indicate that a substantial component of these effects is indirect through the choice of comprehensive performance measures (CPM) and employee job satisfaction. These findings highlight the importance of organisational concern for workplace fairness as an antecedent of choice of CPM. From a theoretical perspective, the adoption of the impression management interpretation of organisational fairness contributes by providing new insights into the relationship between fairness and choice of PMS from a perspective that is different from those used in prior management accounting research.     

Accounting for time: managing time in project-based teamworking

In this paper, we investigate time management in project based teamworking, a form of work that is seen as becoming a significant feature in many organisations, and consider its implications for accounting control. The analysis is based on a perspective on time in organisations which, drawing on time-geography, considers the management of time in project-based teamworking organisations as part of the organisational actors' ongoing active production and reproduction of their social context. We grounded this perspective in a longitudinal ethnographic study of project-based teamworking, which examined the development process of computer-based management information systems for top executives in a large multinational company. The extended time-geography perspective presented in this paper offers a theoretical framework within which various organisational practices may be explained and provides a better understanding of the social dynamics of time management than is provided by traditional accounting approaches. The implications of this perspective for the use of accounting practices in the management of time in project-based teamworking are discussed.     

Sectoral innovation system foresight in practice: Nordic facilities management foresight

A number of studies have explored the interconnection between the foresight literature and the innovation system literature. This paper adds to these studies by investigating how theoretical elements of the innovation system approach can contribute to the design and practice of foresight processes. The paper originates in a foresight project in the Nordic facilities management sector. The goal of the foresight project was to identify the possible futures of the facilities management sector in the Nordic countries (Denmark, Finland, Norway, and Sweden) and, based on the findings, to establish a proposal for a common Nordic facilities management research agenda. The paper finds that three elements of the innovation system literature are of particular interest for the practice of foresight: innovation systems and context dependency, learning and user–producer interactions, and the role of knowledge and knowledge production. These elements are embedded into a simple sectoral innovation system model (including actors, knowledge flows, and the strategic environment).     

The Deepwater Horizon explosion: non-technical skills,safety culture,and system complexity

The explosion and destruction of the Deepwater Horizon (DH) was a watershed moment for safety management in the US oil and gas industry. The 2011 National Oil Spill Commission investigation identified a range of operational behaviours and underlying safety management problems that were causal to the mishap. Yet, to date these have not been systematically considered within a human factors framework. To achieve this, we draw upon two applied psychology domains that are highly influential within safety research. First, we apply non-technical skills (NTS) (social and cognitive skills that underpin safe performance in complex work environments) theorem to understand operational activities in the lead-up and occurrence of the well blowout. NTS research is used to develop interventions for training and observing safety behaviours (e.g. decision-making, teamwork). Second, we apply safety culture theory to understand how the organisational and industry environment shaped the management of risk. Safety culture research is used to understand and change the socio-technical constraints and enablers of safety activity in high-risk workplaces. Finally, to integrate these perspectives, we take a systems-thinking perspective to understand the mishap. A common critique of accident narratives is their failure to systematically consider how the components of an incident interact together to escalate risk. From a systems-thinking perspective, understanding the interactions leading to the DH mishap is crucial for ensuring interventions are effective in preventing future mishaps. We develop an accident model that captures the various interactions and system factors leading to the blowout.     

Conscious practices and purposive action: A qualitative study of accounting and social change

The paper develops a methodology of accounting practices as conscious representations of purposive action, which seeks to build broader insights from qualitative research into the social aspects of accounting change, and how these relate to wider organisational and social transformations. The paper constructs the methodology by linking together and developing interpretive and labour process perspectives through an analysis of ethnographic material drawn from an extensive field study of the empresas recuperadas – cooperatives formed by workers during economic and political crisis in Argentina in 2001. The analysis traces the involvement of accounting practices within collaborative dynamics that transformed a hierarchical organisational structure, embedded within accountability systems that manifest prevailing notions of identity and collectivism, into a decentralised organisation that established relations with grass roots societal groups informed by new purposes and values. This perspective develops into a concept of the differentiated and contradictory social aspects of profitability, and highlights a range of potential relations between representations and realities. The final part conceptualises the collective and nuanced conditions through which accounting practices represented individual needs more effectively. The paper concludes by highlighting how its methodology and findings help to understand the conscious, collaborative involvement of accounting practices within social life.     

How past becomes prologue: a sensemaking interpretation of the hindsight-foresight relationship given the circumstances of crisis

Foresight is rooted in deep understanding [A.N. Whitehead. Lecture notes from address to the Harvard Business School, 1931]. Such understanding requires that we shall have first looked back to the past before venturing forward into the future. This paper uses Weick’s and colleagues’ sense making perspective in order to explore this critical relationship between the past and the future [[2], [3], [4], [5], [6] and [7]]. In particular, key sense making properties will be applied to a crisis, an occurrence of school-place violence that occurred in the United States in 1999. We shall then ask how this organization and its diverse external stakeholders used their understanding of this event to learn how to prevent such crises from occurring in the future. In other words, how capably was hindsight constructed and then how was it used to strengthen foresight into the future? This paper will conduct a theory-based empirical examination of a crisis event and its aftermath to understand how hindsight can be sharpened and then used to improve organizational foresight.     

Foresight in the Brussels Capital Region

This paper presents results from the Iris Futures research project. The research was aimed at exploring the potential role of foresight in the development of the Brussels Capital Region and the identification of tools, capabilities and conditions for an improved application of foresight in Brussels. An overview was created of the characteristics of 60 future oriented activities and 120 organisations involved in such activities At the outset questions on organisational or institutional fragmentation and collaboration were not intended to be in the foreground of the research but over the course of the research this issue was observed to have a significant adverse impact on foresight capacity in Brussels. The case of the Brussels Capital Region demonstrates that institutional and organisational fragmentation need to be overcome for a futures oriented practice to have opportunity. De-fragmentation, bottom-up and institutionally, is both a condition for and an effect of the futures oriented practice underlying the foresight capacity of organisations.     

Social and environmental accounting,organisational change and management accounting: A processual view

Consistent with calls for in-depth studies of social and environmental accounting and reporting (SEAR) intervention (Bebbington, 2007, Fraser, 2012, Contrafatto, 2012), our paper focuses on the interrelationship between organisational change and SEAR practices, as well as the involvement of management accounting in such organisational dynamics. Drawing insight from both Laughlin (1991) and Burns and Scapens’ (2000) theoretical frameworks, we explore the processes of change through which SEAR practices become elevated to strategising status, in the context of broader organisational and extra-organisational developments, but we also illuminate how institutionalised assumptions of profit-seeking limit the extent to which broader sustainability concerns become infused into day-to-day business practice. Our paper highlights the importance of management accounting in facilitating and shaping the cumulative path of SEAR practices (and sustainability more generally); however, we also heed caution against uncritical reliance upon conventional management accounting tools. The following paper extends our understanding of SEAR practices as cumulative process over time, an awareness of the potential limits to such developments in profit-seeking organisations, and stresses a need to be circumspect when involving management accounting.     

Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico

In our analysis of the accounting career and practice in Mexico, we include a comparative examination of the university curriculum, noting how it has changed over time, and we examine the differences between the accounting programs in the public and private higher education systems. We took this approach to investigate recent concerns raised by many academics from the field of accounting, about the ethicality of the accounting practice and the role played by universities in teaching would-be accountants ethics, and how Mexico compares to other countries that are currently being studied in response to Chabrak and Craig's (2012) work. Our perspective and experience with Community Service-Learning as a tool to achieve critical self-reflexivity, foster community engagement, and experiential understanding with principles of social justice, leads us to suggest CSL as another method to help address the valid concerns that have been raised about ethics education in the accounting career.