TY - HEAR T1 - Faith at Work: Religious Norms as Cultural Control in a Management Control Package Y1 - 2021 A1 - Akroyd,Chris A1 - Henderson,Kali A1 - O'Grady,Winnie A1 - Pesch,Heather KW - Accounting JA - Management Accounting Section Mid-year Meeting U2 - c U4 - 219729379328 ID - 219729379328 ER - TY - JOUR T1 - Imprinting founders' blueprints on management control systems JF - Management Accounting Research Y1 - 2020 A1 - Akroyd,Chris A1 - Kober,Ralph KW - Accounting AB - In this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture. VL - 46 UR - https://www.sciencedirect.com/science/article/pii/S1044500519300228 U2 - a U4 - 106372657152 ID - 106372657152 ER - TY - HEAR T1 - The Temporal Effect of Organizational Controls in an Uncertain Environment Y1 - 2020 A1 - Akroyd,Chris A1 - Horii,Satoshi KW - Accounting JA - Hawaii Accounting Research Conference CY - Hilo, Hawaii U2 - c U4 - 202377150464 ID - 202377150464 ER - TY - JOUR T1 - The emergence of management controls in an entrepreneurial company JF - Accounting and Finance Y1 - 2019 A1 - Akroyd,Chris A1 - Kober,Ralph A1 - Li,Danni KW - Accounting AB - The dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion. VL - 59 UR - https://onlinelibrary.wiley.com/doi/10.1111/acfi.12477 CP - 3 U2 - a U4 - 162610606080 ID - 162610606080 ER - TY - HEAR T1 - A field study of management control in a family business: An appreciative inquiry approach Y1 - 2019 A1 - Akroyd,Chris A1 - Biswas,Sharlene KW - Accounting JA - 4th AIMA World Conference on Management Accounting Research CY - Monterey Peninsula, California U2 - c U4 - 184616167424 ID - 184616167424 ER - TY - HEAR T1 - Role of different levers of control on a family business’s professionalisation journey Y1 - 2019 A1 - Akroyd,Chris A1 - Biswas,Sharlene A1 - O'Grady,Winnie A1 - Mitchell,Kate KW - Accounting JA - Asia Pacific Interdisciplinary Research in Accounting Conference CY - Auckland, New Zealand U2 - c U4 - 184616134656 ID - 184616134656 ER - TY - JOUR T1 - ERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research JF - Journal of Accounting & Organizational Change Y1 - 2018 A1 - Spraakman,Gary A1 - O’Grady,Winifred A1 - Askarany,Davood A1 - Akroyd,Chris KW - Accounting AB - Purpose:
This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin.

Design/methodology/approach:
There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.

Findings:
When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.

Research limitations/implications:
The research is limited by the relatively small samples and by the fact that these were different research projects.

Practical implications:
Nudging has an obvious impact on research that should not be ignored.

Social implications:
Unintentional nudging should be considered with all research projects.

Originality/value:
This paper makes explicit that nudging occurs in research whether intentional or unintentional. VL - 14 CP - 2 U2 - a U4 - 106372102144 ID - 106372102144 ER - TY - HEAR T1 - How founders’ organizational blueprints influence the emergence of management control systems in an early stage firm. Y1 - 2018 A1 - Akroyd,Chris A1 - Kober,Ralph KW - Accounting JA - Global Management Accounting Research Symposium CY - Copenhagen, Denmark U2 - c U4 - 166199701504 ID - 166199701504 ER - TY - JOUR T1 - Management Controls and Pressure Groups: The Mediation of Overflows JF - Accounting, Auditing and Accountability Journal Y1 - 2018 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting AB - Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces. VL - 31 UR - https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747 CP - 6 U2 - a U4 - 69576484864 ID - 69576484864 ER - TY - JOUR T1 - Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management JF - Advances in Management Accounting Y1 - 2017 A1 - O'Grady,Winnie A1 - Akroyd,Chris A1 - Scott,Inara KW - Accounting KW - Business Law VL - 29 UR - http://www.emeraldinsight.com/doi/abs/10.1108/S1474-787120170000029003 U2 - a U4 - 142438836224 ID - 142438836224 ER - TY - HEAR T1 - Examining sustainability reports Y1 - 2017 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting JA - The European Network for Research in Organisational & Accounting Change Conference CY - Naples, Italy U2 - c U4 - 151708311552 ID - 151708311552 ER - TY - HEAR T1 - Management Control in a Rapidly Growing Family Business Y1 - 2017 A1 - Biswas,Sharlene A1 - Akroyd,Chris KW - Accounting JA - Global Accounting & Organizational Change Network Conference CY - Melbourne, Australia U2 - c U4 - 166199672832 ID - 166199672832 ER - TY - HEAR T1 - Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments Y1 - 2017 A1 - Akroyd,Chris A1 - Jollands,Stephen A1 - Sawabe,Norio KW - Accounting JA - Global Management Accounting Research Symposium CY - Sydney, Australia U2 - c U4 - 151708241920 ID - 151708241920 ER - TY - BOOK T1 - Practical Managerial Accounting Y1 - 2017 A1 - Peacock,Brooks A1 - Akroyd,Chris KW - Accounting CP - First Edition U2 - d U4 - 144566149120 ID - 144566149120 ER - TY - HEAR T1 - An adaptive management model: A beyond budgeting informed approach Y1 - 2016 A1 - Akroyd,Chris A1 - O'Grady,Winnie A1 - Scott,Inara KW - Accounting KW - Business Law JA - Monash Forum on Management Accounting CY - Melbourne, Australia U2 - c U4 - 144482199552 ID - 144482199552 ER - TY - HEAR T1 - Beyond budgeting and management change: Responding flexibly to environmental turbulence Y1 - 2016 A1 - Akroyd,Chris A1 - O'Grady,Winnie A1 - Scott,Inara KW - Accounting KW - Business Law JA - Advances in Management Accounting World Conference on Management Accounting Research CY - Monterey, California U2 - c U4 - 144482015232 ID - 144482015232 ER - TY - JOUR T1 - The Governance of Inter-firm Co-development Projects in an Open Innovation Setting JF - Pacific Accounting Review Y1 - 2016 A1 - Biswas,Sharlene A1 - Akroyd,Chris KW - Accounting AB - Purpose - This paper examines the governance of inter-firm co-development in an open innovation setting and shows how a stage-gate product development process can be used to support this relationship. Design/methodology/approach - We adopt a qualitative case-study approach informed by ethnomethodology. Data was obtained via semi-structured interviews and document analysis. Findings - We found that in an open innovation setting - where the producing partner relies on a research partner for all product development activities - a stage-gate product development process can act as a governance mechanism as it enables the development of trust and cooperation which supports the co-development relationship. Research limitations/implications - The implication of this finding is that a stage-gate process can be a flexible governance mechanism, which can adapt over time in relation to the needs of the co-development partners in an open innovation setting. This also lays the groundwork for future research to explore the applicability of this tool in other settings e.g. outsourcing arrangements as well as help guide the design and implementation of future governance mechanisms. Originality/value - In the context of accounting research, this paper helps practitioners and academics understand how a stage-gate process can be used as a governance mechanism to manage and control co-development projects in an open innovation setting. VL - 28 CP - 4 U2 - a U4 - 127103715328 ID - 127103715328 ER - TY - JOUR T1 - How Management Control Practices Enable Strategic Alignment during the Product Development Process JF - Advances in Management Accounting Y1 - 2016 A1 - Akroyd,Chris A1 - Biswas,Sharlene A1 - Chuang,Sharon KW - Accounting AB - Purpose – This paper examines how the management control practices of organization members enables the alignment of product development projects with potentially conflicting corporate strategies during the product development process.
Methodology/approach – Using an ethnomethodology informed research approach we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members from new product development (NPD), marketing and finance functions as well as an external market analysis document focused on our case study company and its market.
Findings – Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that organization members at our case study company used four management control practices to enable the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.
Research limitations/implications – These finding add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.
Practical implications – While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through the use of a number of management control practices.
Originality/value – We contribute to the management accounting research in this area by extending our understanding of how organization members use management control practices during the product development process. VL - 26 U2 - a U4 - 69576675328 ID - 69576675328 ER - TY - HEAR T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - New Zealand Management Accounting Symposium CY - Auckland, New Zealand U2 - c U4 - 144482156544 ID - 144482156544 ER - TY - HEAR T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - The Auckland Regional Accounting Conference CY - Auckland, New Zealand U2 - c U4 - 144482078720 ID - 144482078720 ER - TY - HEAR T1 - The Influence of Budgeting on Product Innovation Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - British Accounting and Finance Association Annual Conference CY - Bath, UK U2 - c U4 - 127103989760 ID - 127103989760 ER - TY - HEAR T1 - Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties Y1 - 2016 A1 - Akroyd,Chris A1 - Jollands,Stephen KW - Accounting JA - AAA Management Accounting Section Meeting CY - Dallas U2 - c U4 - 115812431872 ID - 115812431872 ER - TY - JOUR T1 - The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight JF - Qualitative Research in Accounting and Management Y1 - 2016 A1 - O'Grady,Winnie A1 - Akroyd,Chris KW - Accounting AB - Purpose – Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. We contribute to this literature by investigating the MCS package of an organisation which has never in its history had a budget. Design/methodology approach – We carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data was collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate web site and site visits. Findings – We found that Mainfreight’s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic, and reward systems managers used to monitor key drivers of short and long term performance with a focus on profitability. Research limitations/implications – The implication of our finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting. Practical implications – We show that organisations can operate without budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic, and reward systems. Originality/value – The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package. VL - 13 CP - 1 U2 - a U4 - 69576716288 ID - 69576716288 ER - TY - HEAR T1 - The Temporal Effect of Management Control in an Uncertain Environment Y1 - 2016 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - The University of Wisconsin - Madison - Accounting Workshop CY - Madison, Wisconsin U2 - c U4 - 144557729792 ID - 144557729792 ER - TY - JOUR T1 - Core Values as a Management Control in the Construction of "Sustainable Development" JF - Qualitative Research in Accounting and Management Y1 - 2015 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting AB - Purpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilize a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation’s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values. VL - 12 UR - http://www.emeraldinsight.com/loi/qram CP - 2 U2 - a U4 - 69576423424 ID - 69576423424 ER - TY - HEAR T1 - The Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation Y1 - 2015 A1 - Akroyd,Chris A1 - Horii,Satoshi A1 - Sawabe,Norio KW - Accounting JA - North Carolina State University Accounting Workshop CY - Raleigh, North Carolina U2 - c U4 - 144556083200 ID - 144556083200 ER - TY - JOUR T1 - Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates JF - Accounting Education Y1 - 2015 A1 - Spraakman,Gary A1 - O’Grady,Winifred A1 - Askarany,Davood A1 - Akroyd,Chris KW - Accounting AB - Management accountants work in a computerized workplace with information technology (IT) being used for financial ledgers and reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. This paper examines the IT knowledge and skills that employers require of management accounting graduates. An exploratory field research approach was used to gather data. Chief financial officers (CFOs) and their subordinates at some of New Zealand’s largest firms were interviewed. These respondents were consistent in their requirements. In particular they emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and familiarity with the structure and navigation of an enterprise resource planning (ERP) system to be able to process transactions such as accounts receivable or accounts payable. Of those requirements, Excel for analysis was by far the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates. VL - 25 UR - http://www.tandfonline.com/doi/full/10.1080/09639284.2015.1089177 CP - 5 U2 - a U4 - 88027457536 ID - 88027457536 ER - TY - HEAR T1 - Management Control of Time and Space: (Re)framing the Transacting Context Y1 - 2015 A1 - Akroyd,Chris A1 - Jollands,Stephen A1 - Sawabe,Norio KW - Accounting JA - Japan Association of Management Accounting CY - Osaka, Japan U2 - c U4 - 114071912448 ID - 114071912448 ER - TY - HEAR T1 - Temporality, Change and the Stand-alone Sustainability Report Y1 - 2015 A1 - Jollands,Stephen A1 - Akroyd,Chris A1 - Sawabe,Norio KW - Accounting JA - European Network for Research in Organisational and Accounting Change CY - Galway, Ireland U2 - c U4 - 114072141824 ID - 114072141824 ER - TY - HEAR T1 - Information Technology Requirements for Newly Hired Management Accounting Graduates Y1 - 2014 A1 - Spraakman,Gary A1 - Akroyd,Chris KW - Accounting JA - Midyear Meeting of the International Accounting Section of the American Accounting Association CY - San Antonio U2 - c U4 - 88026677248 ID - 88026677248 ER - TY - ABST T1 - Guest editorial: Introduction to Management Accounting Change in Japan Y1 - 2013 A1 - Akroyd,Chris A1 - Kato,Yutaka KW - Accounting AB - Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.

Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.

Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.

Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan. VL - 9 UR - http://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031 CP - 4 U2 - d U4 - 69460856832 ID - 69460856832 ER - TY - HEAR T1 - Investigating The Role Of Stand-alone Sustainability Reports Y1 - 2013 A1 - Jollands,Stephen A1 - Akroyd,Chris KW - Accounting JA - Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference CY - Kobe, Japan U2 - c U4 - 88026742784 ID - 88026742784 ER - TY - HEAR T1 - The Network Effects of Core Values on Management Controls Y1 - 2013 A1 - Jollands,Stephen A1 - Akroyd,Chris KW - Accounting JA - Management Accounting Section Research and Case Conference CY - New Orleans U2 - c U4 - 69461825536 ID - 69461825536 ER - TY - JOUR T1 - A Revenue Management Perspective of Management Accounting Practice in Small Businesses JF - Meditari Accountancy Research Y1 - 2013 A1 - Ng,Fred A1 - Harrison,Julie A1 - Akroyd,Chris KW - Accounting AB - Purpose: The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. Design/methodology/approach: The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings: We identify that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, we identify various attributes of small businesses that provide alternative specifications of the size contingency variable. Research limitations/implications: The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study is intended to illustrate some of the influences of small business characteristics identified in our framework. Given its narrow scope, our findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences. Practical implications: The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation. Originality/value: The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses. CY - Bingley VL - 21 UR - http://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-0023 CP - 2 U2 - a U4 - 69460633600 ID - 69460633600 ER - TY - HEAR T1 - Weeklies In, Budgets Out Y1 - 2013 A1 - O'Grady,Winnie A1 - Akroyd,Chris KW - Accounting JA - Tenth Global Management Accounting Research Symposium (GMARS) CY - Lancing, Michigan U2 - c U4 - 88026775552 ID - 88026775552 ER - TY - HEAR T1 - The emergence and utilisation of management control systems in a high growth firm Y1 - 2012 A1 - Akroyd,Chris A1 - Kober,Ralph KW - Accounting JA - American Accounting Association Annual Meeting CY - Washington DC U2 - c U4 - 69575600128 ID - 69575600128 ER - TY - HEAR T1 - Trust and control: The case of a high-growth firm Y1 - 2012 A1 - Akroyd,Chris A1 - Kober,Ralph KW - Accounting JA - American Accounting Association Annual Meeting CY - Washington DC U2 - c U4 - 69575692288 ID - 69575692288 ER - TY - JOUR T1 - The Integration Substitute: The Role of Controls in Managing Human Asset Specificity JF - Accounting and Finance Y1 - 2011 A1 - Sridharan,V.G. A1 - Akroyd,Chris KW - Accounting AB - As the integration solution to the problem of specific assets cannot be replicated on human asset specificity because slavery is illegal, economic theory states that control systems substitute for integration through a balanced structure to help align diverse interests. To understand the intricate design features of the balance, we examine a case-study firm. For low human asset specificity, the restriction and segregation of usable decision rights link with standards. However, incentives are traced to individuals only to the extent task deviations do not create relevant future costs that are difficult to be self-corrected. For high specificity, incentives are related to outputs rather than outcomes, because outcome variations reduce the attractiveness of maintaining the balance. Subjective assessment is used as an efficient alternate ‘balancing’ solution and decision control is shared when available subjective data are inadequate. VL - 51 UR - http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X CP - 4 U2 - a U4 - 57646350336 ID - 57646350336 ER - TY - JOUR T1 - The Roles of Management Control in a Product Development Setting JF - Qualitative Research in Accounting and Management Y1 - 2011 A1 - Akroyd,Chris A1 - Maguire,W. KW - Accounting AB - Purpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context.

Design/methodology/approach – A nine-month, in-depth field study was carried out at a subsidiary of an Australasian multinational firm which operates in the consumer foods industry. A participant observation approach was used to collect field notes and documents from the organisation, which were analysed through the lens of ethnomethodology.

Findings – The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product development setting.

Research limitations/implications – The implication of this finding is that the role of management control changes during product development due to the involvement of different organisational members (communities of practice) and the activities that they carry out. This helps build a more holistic understanding of control in product development. As this is a field study of a specific company, the findings are not generalizable to other companies or settings. Future research needs to investigate other possible roles which management control may play in this context.

Originality/value – The paper extends the research in this area by showing how and why management control can take on multiple roles in practice. VL - 8 UR - http://www.emeraldinsight.com/loi/qram CP - 3 U2 - a U4 - 57646927872 ID - 57646927872 ER - TY - JOUR T1 - The Management of Product Development in Buffalo Technologies: The Role of Management Accounting JF - Melco Journal of Management Accounting Research Y1 - 2009 A1 - Horii,S. A1 - Akroyd,Chris KW - Accounting VL - 2 U2 - a U4 - 57647603712 ID - 57647603712 ER - TY - JOUR T1 - The use of Control Systems in New Product Development Innovation: Advancing the 'Help or Hinder' Debate JF - The ICFAI Journal of Knowledge Management Y1 - 2009 A1 - Akroyd,Chris A1 - Narayan,S.S. A1 - Sridharan,V.G KW - Accounting AB - New Product Development (NPD) innovation is a critical activity in the current economic environment. In order to manage their NPD innovation projects, firms use Management Controls Systems (MCS). However, the effect that these systems have on NPD innovation is not clear. One stream of research suggests that MCS help NPD innovation while another stream suggests MCS hinder NPD innovation. Past research has shown that the role and style of MCS used may offer explanations on why MCS can both help and hinder NPD innovation. This paper adds another explanation by examining the relationship between three models (divisional, activity/decision and conversion/response) of a commonly used MCS, known as the Stage-Gate Process1 in the NPD innovation literature, and three types of NPD innovation projects (incremental, semi-radical and radical). The insights from an ethnomethodology informed field study are used to understand how and why the firms may use a different MCS (Stage-Gate Process models) for different NPD innovation project types. VL - 7 CP - 5 U2 - a U4 - 57647728640 ID - 57647728640 ER -