The role of management accountants in sustainability

Praxis | Magazin

The role of management accountants in sustainability Konferenz-Review     

Strategic human resource practice implementation: The critical role of line management

The implementation of effective human resource (HR) practices typically rests with line managers. This paper uses social context theory to propose that line manager HR implementation is influenced by organizational culture, climate, and political considerations. Subsequently, HR implementation is anticipated to drive employee outcomes. This model's implications and future research directions also are discussed.     

Occupational identity of management accountants in Britain and Germany

The existence of management accounting as an unproblematic occupational label is often taken for granted. Prompted by contemporary discussions concerning radical changes in management accounting practice, we sought to examine the extent to which practitioners' accounts of practice demonstrate a coherent occupational identity. Collecting sixty-four occupational autobiographies in seventeen German and twelve British firms we found that management accountants in the two countries constructed common occupational identities out of their diverse experiences. Echoing the findings of anthropological practice theory, the good practitioner rhetorically reconciled a wide variety of contradictory attributes in their occupational idiom.     

The formation of teams: a British and German comparison

The aim of this paper is to examine the introduction of teamwork in a British and in a German car plant owned by the same American corporation. It contributes to the current discussions about teamwork (Kochan et al., 1997; Delbridge and Lowe, 1996). Using the German concept of a 'constitutional factory' vs 'adversarial' framework, a cross-country comparison is made. The research includes interviews and surveys. Conclusions have been drawn on the actual Gestalt (form, shape) of teamwork with special attention given to the relationship between team members and team leaders. Teams in a more 'adversarial management appoints team leaders' model seem to see team leaders as a new form of supervison and split team members and team leaders into 'us and them'.     

Best practice interventions: Short-term impact and long-term outcomes

This paper uses empirical field research to examine whether short-term best practice interventions (BPIs) can lead to improvements that are sustained in the long term. In addition, this research investigates the implied conflict between striving for short-term results and achieving long-term development of capabilities. It also examines the tension between the lack of resources of the typical small and medium sized enterprise (SME) users of BPIs and the time required to develop a critical mass of capability. A longitudinal case-based study of eight SME contexts examined BPI outcomes and factors leading to short- and long-term success and sustaining best practices. The research identifies factors related to the intervention context, implementation and change-agent approach. The data indicate that in resource-limited SMEs BPIs are limited in their ability to develop adequate capability for long-term change.     

Strategic management tools and public sector management

Abstract

This article highlights the applicability and effectiveness of two well established strategic management tools, value chain and stakeholder analyses, in the context of seven public sector strategic consultancy projects. The article provides a strong justification for the use of both models, when used independently, but particularly in conjunction, as powerful strategic analytical frameworks that can significantly encourage and illuminate strategic discourses in public sector organizations.

The article establishes that strategic tools such as value chain analysis, when applied in the public sector context, require significant adaptation to maximize their contribution to understanding a given situation. This study proposes that the strategic analysis of relationships that build or contribute to concepts of organizational value are of limited importance if the complex web of interdependent relationships themselves are not clearly demonstrated. This work therefore makes a clear case for applying two strategic models, value chain analysis and stakeholder analysis, in an analogous way to demonstrate how strategic understanding in the public sector is enhanced as a result of such symbiosis.     

Strategic management and public leadership

Abstract

As a new and flatter organization replaces the traditional public organization, it would need more of strategic public management. Key decisions in team production relate to the employment of outcome measures for both monitoring of real activities as well as the reform of the structuring of these activities. Only outcome measures could constitute the starting-point for public sector strategic management. A concept of strategic management for public services must include a theory of public leadership, resulting from the mechanism of credit and commitment on the part of the team providing services. A theory of strategic public management must take into account the specific features of the public sector as well as include the implications of rule of law. Given the criticisms of the rational decision model, a theory of strategic management must pay attention to the lessons from public administration about bounded rationality and the possibility of pathologies or organized foolishness in public organization.     

Strategic talent management: A review and research agenda

Despite a significant degree of academic and practitioner interest the topic of talent management remains underdeveloped. A key limitation is the fact that talent management lacks a consistent definition and clear conceptual boundaries. The specific contribution of the current paper is in developing a clear and concise definition of strategic talent management. We also develop a theoretical model of strategic talent management. In so doing we draw insights from a number of discreet literature bases. Thus, the paper should aid future research in the area of talent management through (1) helping researchers to clarify the conceptual boundaries of talent management and (2) providing a theoretical framework that could help researchers in framing their research efforts in the area. Additionally, it aids managers in engaging with some of the issues they face with regard to talent management.     

When management strikes: PATCO and the British miners

In this article the author analyses the parallels and differences between the Federal Government's strong actions against air traffic controllers and the British Government's assault upon striking coalminers     

诚信与会计职业道德

诚实守信是人类在社会生产和生活中为了达到某种意愿而共同约定并相互奠定的一种社会理念,所以说,诚信是一切道德的基础和根本,是人之为人的最重要的品德,是一个社会赖以生存和发展的基石。一个民族或一个国家一旦丧失或弱化了诚信意识,各种道德和腐败现象的产生就是必然的了。     

Employment and remuneration of Irish chartered accountants: evidence of

Literature on gender-based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including gender, work experience, level of responsibility, employment contract and size and industry. Gender was a significant explanatory variable in explaining differences in salaries paid to employees working in non-audit businesses. Gender, however, was not found to be significant in explaining differences in salaries paid in audit practices. As partners in auditing firms are not included in this research (because partners do not earn a salary) this finding must be interpreted cautiously.     

Strategic human resource management: a conceptual approach

In this paper conceptual issues associated with strategic human resource management are addressed. The rapidly expanding international interest in strategic human resource management is first highlighted. The article then explores some of the broader issues around the debate on SHRM that can inform thinking at a macro level. Firstly, the progress made towards understanding the meaning of SHRM is analysed, then a brief overview of the major models of SHRM to date is presented. This overview is used to highlight the key variables and interrelationships that need to be included in a model of SHRM, and a more detailed critical analysis of the contribution of the literature in each of these areas follows. A summary of the most important research questions arising out of the literature is followed by a model of the SHRM process, which attempts to remedy the major weaknesses in existing models of SHRM. The ways in which this model may be used as a basis for empirical research are then noted.

Strategic human resource management     

Strategic agility and human resource management

This paper serves as an introduction to this special issue on strategic agility and human resource management. The paper starts with a summary review of the current state of the strategic agility literature followed by introduction of the five articles in the special issue. The paper also highlights the implications of the findings for academics and practitioners.     

Experiencing Turbulence: Competition,Strategic Choice and the Management of Human Resources In British Airways

Trevor Colling assesses the concept of ‘strategic choice’ in the light of developments in employment strategy and practice in British Airways. Contrary to the language of competition attending privatisation, it is argued that BA's celebrated decision to compete ‘upstream’ depended on their continued ability to influence their product market. Current restructuring reflects a significant weakening of this ability and is producing a different and, so far, less celebrated set of priorities. Attempts to theorise the links between competition, employment strategy and competitiveness should pay greater attention to the policy frameworks provided by local, national and supra-national states.     

Expatriate management: lessons from the British in India

In this paper, lessons for the study of expatriate management are drawn from the period of British administration in India. It uses ‘the past to study the present’ and puts into sharp focus the key issues which confront human resource management researchers and practitioners dealing with expatriate management today. These issues are seen as essentially the same and cover such areas as selection, training, adjustment, appraisal, reward and re-entry.     

Strategic human resource management: The evolution of the field

This review takes an evolutionary and chronological perspective on the development of strategic human resource management (SHRM) literature. We divide this body of work into seven themes that reflect the directions and trends researchers have taken over approximately thirty years of research. During this time the field took shape, developed rich conceptual foundations, and matured into a domain that has substantial influence on research activities in HR and related management disciplines. We trace how the field has evolved to its current state, articulate many of the major findings and contributions, and discuss how we believe it will evolve in the future. This approach contributes to the field of SHRM by synthesizing work in this domain and by highlighting areas of research focus that have received perhaps enough attention, as well as areas of research focus that, while promising, have remained largely unexamined.