Call for papers – Enabling and Coercive Controls in the 21st Century: Revisiting Adler & Borys

The following call for papers in QRAM may be of interest to you:

 

Enabling and coercive controls in the 21st century: Revisiting Adler & Borys

Guest Editors: Erik Strauss (Witten/Herdecke University, Germany) & Sophie Tessier (HEC Montreal, Canada)

 The aim of this special issue is to revisit Adler and Borys’ (1996) framework and to reconceptualise its theoretical arguments against the backdrop of contemporary organisational and societal developments.

20 years ago, Adler and Borys (A&B) wrote a seminal article about two types of bureaucracy, i.e. enabling and coercive. Their idea of enabling and coercive bureaucracies inspired over 1,500 studies (GoogleScholar citations) to investigate the ambivalent role of “workflow formalization” from different perspective such as accounting, operations research, marketing or general management and, thereby, bridged the boundaries of accounting and management studies. In particular, since its impartation to accounting research by Ahrens and Chapman (2004), it has become a major theoretical framework to analyse accounting and control aspects in organisations.

Although their framework has enabled accounting and control researchers to create manifold insights into the organizing of formal bureaucracies, the societal and organisational conditions which surrounded the conceptualisation of enabling and coercive control have tremendously changed in the last 20 years. New technologies like mobile high speed internet connections, widespread use of ERP systems, financial crisis and sticker regulations regarding the environment, etc. could influence the type of bureaucracy organisations use.

In addition to contemporary issues, there are still some avenues for future research suggested by A&B that have not yet been explored. For example, the authors argued that future research should focus on the individual differences and variability in how enabling characteristics are perceived. While some research have shown that perception of control can change (Jordan and Messner 2012), our understanding of what affects perception is still limited. In the same vein, another interesting path for future research would be to explore which role the level of analysis might play when using the framework.

Finally, many studies that use A&B’s framework focus on formal performance measurement systems (e.g., Wouters and Wilderom, 2008), thus providing a narrow view of enabling and coercive  controls.

However, investigating alternative forms of control such as informal control, cultural controls or non- financial controls might deepen our general understanding of enabling and coercive controls.

The purpose of this special issue is thus to revisit A&B’s enabling and coercive bureaucracy framework in light of contemporary issues, as well as expand our conceptual understanding of these concepts.

We welcome all types of papers in terms of their theoretical perspectives.

Topics of interest

We seek papers specifically, but not exclusively, on:

 

  • How new technologies impact bureaucracies’ enabling characteristics. Examples of new technologies include (but are not restricted to): ERP systems, high-speed internet, cloud technology, virtual realities, and big data
  • How new organisational forms such as “flat hierarchies” or “virtual organisations” affect our understanding and conceptualisation of A&B’s
  • Investigation of the role of coercive control with regards to compliance, efficiency and/or predictability, and the potential benefits of coercive controls.
  • Exploration of/explanation for individual differences and variability in how enabling/coercive bureaucracies are perceived by actors.
  • Extending general ideas about enabling or coercive forms of bureaucracy to concepts of less formalised or informal control, such as cultural controls and objectives other than financial performance (e.g., sustainability).

Tentative Schedule

  • Manuscript submission: 30 June, 2017
  • Accepted papers are expected to be published in mid to end-2018.
  • All papers are subject to the usual double-blind review process of QRAM.

Contact

Contact the editors for further details about the special issue:

Erik Strauss: erik.strauss@uni-wh.de

Sophie Tessier: sophie.tessier@hec.ca

 

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Call for Papers – Management Control in Family Firms

 

jmc

Call for Papers
Special Issue: Management Control in Family Firms
Guest Editors: Martin Hiebl, University of Siegen, Germany
Martin Quinn, Dublin City University, Ireland
Justin Craig, Northwestern University, USA
Ken Moores, Bond University, Australia

In the last few years, family firms have received growing attention in accounting, business and management research. This growing interest is due in part to the fact that family firms account for the majority of businesses and employment worldwide (e.g., IFERA, FBR 2003). Although evidence on the financial performance of family firms is mixed, in a recent meta-analysis, family firms have also been found to show somewhat better financial performance on average than non-family firms (Wagner et al., JFBS 2015). At the same time, family firms have specific characteristics. For instance, they often have goal structures that include financial and non-financial performance, patient financial capital, less formalized internal processes and greater involvement of firm owners in the operational and strategic management of the firm (e.g., Sirmon and Hitt, ETP
2003; Stewart and Hitt, FBR 2012). Such characteristics can impact the way family firms organize management control.

While these and other considerations have recently led to more research on management accounting and management control in family firms (e.g., Giovannoni et al., FBR 2011; Moores and Mula, FBR 2000; Prencipe et al., EAR 2014; Salvato and Moores, FBR 2010; Senftlechner and Hiebl, JAOC 2015; Songini et al., JFBS 2013; Speckbacher and Wentges, MAR 2012), from a life-cycle perspective, such research is still in its infancy or growth stage. Thus, this special issue of the Journal of Management Control aims to shed more light on management control in family firms.
We invite submissions that are conceptual, empirical (qualitative, quantitative, or mixed), or methodological in nature. The focus of the papers may include but is not limited to:

  • Forms of management control in family firms: Do family firms use different types of
    control than non-family firms (e.g., more informal, cultural or social controls)? How do differing types of control relate to the pursuit and achievement of financial and non-financial goals? Are family firms more effective in the design of management control packages than non-family firms?
  •  Management control and family firm development: How can management control
    contribute to or hinder processes of organizational change in family firms (e.g., firm growth, succession, professionalization)? How does management control help family firms in developing, re-aligning and changing strategic and operational goals? How does the usage of management control change over the family-firm life cycle? How do family-firm-specific events such as ownership and management succession or the integration of non-family managers impact on management accounting and control in these firms (and vice versa)?
  •  Institutional aspects of management control in family firms: How is management control institutionalized in family firms (e.g., materialize in organizational routines or rules)? How can finance and accounting professionals (e.g., CFOs, controllers, management accountants) contribute to the institutionalization and professionalization of management control in family firms? How and why may the influence of such professionals be constrained in family firms? How and why does their influence change over time?
  •  Interactions of management control and other corporate functions in family firms:
    How do (potentially highly family-centered) information systems interact with management control in family firms? How and why has the influence of information systems changed the way family firms act out management control? How do customer-focused family firms integrate or synchronize their customer relationship systems with management control (systems)?

Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and their processes and techniques.

JoMaC was founded as the “Zeitschrift für Planung und Unternehmenssteuerung” in 1990 and relaunched in the English language in 2011. JoMaC has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control. JoMaC is available via its publisher Springer at more than 8,000 institutions worldwide. The journal has a high download usage and short review and production cycles. Accepted papers are published online first 20 to 25 days after acceptance.

We kindly invite authors to submit their papers for a double-blind review process using our electronic review system Editorial Manager.
Please feel free to contact us if you have any further questions.
Language: English
Review: Double-blind review process
Length: 8,000 words excluding abstract, footnotes and references, 1.5-spaced
Deadline: January 31, 2017
Application: via Editorial Manager JoMaC web site: https://www.editorialmanager.com/jmac/

Editors for the special issue:
Martin Hiebl
University of Siegen
Chair of Management Accounting and Control
Hölderlinstraße 3, 57076 Siegen, Germany
Phone: +49 271 740 3192
martin.hiebl@uni-siegen.de

Justin Craig
Northwestern University
Kellogg School of Management
Jacobs Center, 2001 Sheridan Rd
Evanston, IL 60208, USA
Phone: +1 847 467 7855
justin.craig@kellogg.northwestern.edu

Martin Quinn
Dublin City University
Business School
Glasnevin, Dublin 9, Ireland
Phone: +353 1 700 5144
martin.quinn@dcu.ie

Ken Moores
Bond University (Emeritus Professor)
Australian Center for Family Business
Building 2, Bond Business School
Gold Coast, QLD, Australia
Phone: +61 7 559 52088
kmoores@bond.edu.au

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IAFA 2016

See below a call for papers or the 2016 Annual Conference of IAFA.

29th Annual IAFA Conference 2016

Call for Papers

 The School of Business, Waterford Institute of Technology (WIT) will host the 29th annual conference of the Irish Accounting & Finance Association on 19th/20th May, 2016 at its Cork Road, Waterford campus.

The deadline for abstracts (or full papers) is Wednesday 16th March, 2016. 

Empirical, theoretical and review papers are welcomed in all areas of accounting and finance, including:
•    Auditing
•    Accounting Education
•    Financial Reporting
•    Governance
•    Accounting and Information Systems
•    Management Accounting
•    Public Sector Accounting & Not-for-Profit Accounting
•    Social and Environmental Accounting & Ethical Issues in Accounting
•    Taxation
•    Other

All abstracts (or full papers where submitted) will be subjected to peer review. Abstracts will be included in the conference book, and should be between 250 to 500 words. Abstracts (or full papers) should be submitted to iafa2016@wit.iein ‘Word’ format. Submissions received by postal mail, fax or in writing will not be considered.

Decisions on acceptances of papers will be communicated by 5th April, 2016.

Accepted papers will only be included on the conference schedule where registration and payment has been received from at least one author by 29th April, 2016. Where only abstracts were previously submitted, the completed papers should be submitted by 29th April, 2016.

Doctoral Colloquium
In conjunction with the conference a Doctoral Colloquium will be held at WIT on Wednesday 18th May, 2016. This event will provide students, at all stages of doctoral research, with an opportunity to present their work and receive feedback from academics in their field.  An application form for the Doctoral Colloquium is available on the IAFA website (www.iafa.ie) and must be submitted no later than 16th March, 2016. Note that full-time students attending the Doctoral Colloquium can register for the Conference for a reduced fee (more information is available on the Events section of the IAFA website (www.iafa.ie). Doctoral candidates who do not wish to submit their work for presentation at the Doctoral Colloquium but who would like to attend the Doctoral Colloquium are asked to please confirm attendance through completing the application form noted above. Completed forms should be submitted to iafa2016@wit.ie.

The Doctoral Research Funding Competition, which awards prizes to doctoral students presenting work at the colloquium, invites entrants to apply via a specific application form, also available on the IAFA website. This competition is open to all registered IAFA members who are undertaking research towards a Masters or Doctoral qualification. The research must contribute to the aims of the IAFA. A prize fund of up to €5,000 is available in 2016. Application forms must be submitted for the competition no later than the 16th March 2016.  Applicants must attend and present at the IAFA Annual Doctoral Colloquium event, where the result will be decided, and the successful applicant must present their research findings at the following year’s IAFA Doctoral Colloquium. The decision of the judges is final. If applying for this competition an entry form for the Doctoral Colloquium is not required. Completed forms should be submitted to iafa2016@wit.ie.

IAFA Scholar Award
We are also pleased to announced the IAFA Scholar Award. This award is used to identify, support and fund early career scholars in the Irish accounting and finance community. More details on this award can be found on our website, www.iafa.ie.

Invite your colleagues
We would be grateful if you could forward this email on to your colleagues who might be interested to join with us at IAFA 2016 in Waterford, Ireland.

Deadline for all submissions is 16th March, 2016.

Please direct all enquiries to:

Clare Kearney,
IAFA 2016 Conference Organiser,
School of Business,
Waterford Institute of Technology
Cork Road
Waterford
Ireland
T:  +353 (0) 51 302074

E: iafa2016@wit.ie

 

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4th IMARN Workshop – details

The 4th IMARN Workshop will take place on Friday 16th October 2015. The venue and all registration details can be found at this link. Once again, we would encourage submissions of research papers at any stage of development – as long as they are management accounting/management control orientated (including topics on informations systems, education and sustainability).

We also welcome presentations/papers from PhD students in the area of management accounting/control.

The final submission date for papers is 2nd October 2015, and registration closes on 9th October 2015.

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4th Annual Workshop

Save the date for your calendar. The 4th Annual IMARN workshop will take place on Friday Oct 16th, 2015. More details will follow.

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IAFA annual conference

Below are details of the IAFA annual conference, being held in Dublin this year.

28th Annual IAFA Conference 2015
Call for Papers

The College of Business, Dublin Institute of Technology (DIT) will host the 28th annual conference of the Irish Accounting & Finance Association on 14th/15th May, 2015 at its Aungier Street, Dublin campus. The deadline for completed papers/abstracts is 20th March 2015. Empirical, theoretical and review papers are welcomed in all areas of accounting and finance.

Decisions on acceptances of papers will be communicated by 13th April, 2015. Accepted papers will only be included on the conference schedule where registration and payment has been received from at least one author by 30th April, 2015 (see http://www.iafa.ie for further details).

Doctoral Colloquium
In conjunction with the conference a Doctoral Colloquium will be held at DIT on 13th May, 2015. This event will provide students, at all stages of doctoral research, with an opportunity to present their work and receive feedback from academics in their field. An application form for the Doctoral Colloquium is available on the IAFA website and must be submitted no later than 20th March, 2015. Note that students attending the Doctoral Colloquium can register for the Conference for a reduced fee (more information is available on the Events section of the IAFA website).

The Doctoral Research Funding Competition, which awards prizes to doctoral students presenting work at the colloquium, invites entrants to apply via a specific application form, also available on the IAFA website.This competition is open to all registered IAFA members who are undertaking research towards a Masters or Doctoral qualification. The research must contribute to the aims of the IAFA. A prize fund of up to €5,000 is available in 2015. Application forms must be submitted for the competition no later than the 20th March 2015. Applicants must attend and present at the IAFA Annual Doctoral Colloquium event, where the result will be decided, and the successful applicant must present their research findings at the following year’s IAFA Doctoral Colloquium. The decision of the judges is final.

Please direct all enquiries to:

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ENROAC Conference 2015

The European Network for Research on Accounting and Organisational Change (ENROAC) takes place in Ireland this year. It’s one of my favourite conferences. Full details below.

10th ENROAC Conference
NUI Galway
GALWAY, IRELAND, 3 – 4 JUNE 2015

Invitation
We invite you to NUI Galway,
Galway, Ireland to participate in the 10th Conference of the European Network for Research in Organisational & Accounting Change (ENROAC). Please see here for further information on the conference.

Cristiano Busco & Mary Barrett
Organising Committee

Confirmed Speakers
Wim Van der Stede (London School of Economics and Political Science)
Paolo Quattrone (University of Edinburgh Business School)

Organising Committee
Cristiano Busco
Elena Giovannoni
Robert Scapens
Mary Barrett

Call for Abstracts
The ENROAC Committee invites authors tosubmit abstracts for this conference.  We welcome academics and practitioners to debate multiple issues pertaining to organisational and accounting change.

Key Deadlines
Abstract Submission: 01/03/15
Notification of Acceptance: 15/03/15
Early bird registration: 31/03/15
Full Paper Submission: 01/05/15

Sponsors

We gratefully acknowledge the support of  our sponsors including;
CIMA’s General Charitable Trust
Failte Ireland

Further Information
To register, click here.
To submit an abstract, click here.
E: tricia.walsh@nuigalway.ie
www.conference.ie
#ENROAC10

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ACMAR 2015

Here is a call for papers to the annual ACMAR conference at WHU Otto Beisheim in Vallendar – near Koblenz. It’s a great conference, very friendly and helpful audience.

 

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MCA/MACORG Symposium 2014

See below a message from the Management Control Association.

Dear colleagues

Registration is now open for our annual symposium, which this year takes place in Paris. Please register by no later than Wed 3rd Sept using the following link:
http://www.agreeAdate.com/94816E4165CAB07A0518D6D873583B81C908

The location is ESCP Paris:
http://www.escpeurope.eu/campus/escp-europe-campus-paris/contact-and-location-paris-campus-escp-europe/

and information on local accommodation can be found here:
http://www.escpeurope.eu/fileadmin/user_uploads/campus_Paris_uploads/Accommodation_nearby_ESCP_Europe_Paris.pdf

he symposium will run from lunchtime on Thursday 11th to lunchtime on Friday 12th September. There will be 9 papers presented in a single stream, each one accompanied by a discussant. If you are intending to come and are interested in being a discussant, then please send me an email with a brief description of your research interests.

We look forward to seeing you in Paris!

Best regards

Julia Mundy
Honorary Secretary
Management Control Association
http://www.managementcontrolassociation.ac.uk/

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3rd IMARN workshop – Oct 17th, 2014.

Registration for the third IMARN workshop is now open.  It takes place on Friday Oct 17th, and CPA Ireland have again been most kind in offering us a room. Simply click here to register. As always we welcome papers/presentations at any stage of development once the topic is management accounting/management control related (including topics on information systems and sustainability with a management accounting focus). We look forward to a fruitful and friendly session as always.

 

 

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