国际知名期刊，MAR发表四篇会计类文章！

Management Accounting Research（SSCI） aims to serve as a vehicle for publishing original scholarly work in the field of management accounting. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, as well as analytical modelling, framework or thought pieces, substantive review articles, and shorter papers such as comments or research notes subject to peer review. The Journal provides an international forum for the dissemination of original scholarly contributions drawing on any relevant source discipline suitable to examine and elicit novel implications for management accounting practices or systems in use in any type of organization globally.

 CiteScore: 8.4 ；Impact Factor: 3.054

Management Accounting Research

Volume 48 September 2020

// 目录

[1].Semantic narrowing in risk talk: The prevalence of communicative path Dependency

MatthäusTekathen

Department of Accountancy, John Molson School of Business, Concordia University, 1450 Guy Street, MB 14.225, Montreal, Quebec, H3H 0A1, CanadaNielsDechowChair of Management Accounting & Control, EBS Business School, EBS UniversitätfürWirtschaft und Recht, Gustav-Stresemann-Ring 3, 65189, Wiesbaden, Germany

[2].Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers

Alisa G.Brink

Virginia Commonwealth University, United States

AndreaGouldman

Weber State University, United States

Jacob M.Rose

University of Waikato and Monash University, New Zealand and Australia

KristianRotaru

Monash University, Australia

[3].Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales andprogrammes

ThomasAhrens

UAEU, United Arab Emirates

LaurenceFerry

Durham University, United Kingdom

RihabKhalifa

UAEU, United Arab Emirates

[4].How combinations of control elements create tensions and how these can be managed: An embedded case study

Berendvan der Kolk

IE Business School, IE University, Calle Pedro de Valdivia 21, 28006, Madrid, Spain

Paula M.G.van Veen-Dirks

Faculty of Economics & Business, University of Groningen, Nettelbosje 2, 9747 AE, Groningen, the Netherlands

Henk J.ter Bogt

Faculty of Economics & Business, University of Groningen, Nettelbosje 2, 9747 AE, Groningen, the Netherlands

// 题目、作者、作者单位、关键词

Semantic narrowing in risk talk: The prevalence of

communicative path Dependency

MatthäusTekathen

Department of Accountancy, John Molson School of Business, Concordia University, 1450 Guy Street, MB 14.225, Montreal, Quebec, H3H 0A1, Canada

NielsDechow

Chair of Management Accounting & Control, EBS Business School, EBS UniversitätfürWirtschaft und Recht, Gustav-Stresemann-Ring 3, 65189, Wiesbaden, Germany

Abstract：This study concerns risk talk. Recent studies draw attention to the significance of communication for the development of intelligent (reflexive) as opposed to compliance-focused, secondary forms of risk management, but also show that risk management systems do not necessarily produce reflective forms of risk talk. To develop an understanding of why reflective risk talk is (un)able to unfold, we study, through a Luhmannian lens, the communicative practices via which reflections on product quality problems as risk unfold in the setting of a division of a multinational manufacturing firm. The study shows how a technical product quality issue ended up being reduced to a financial risk calculation. In so doing, the study makes three contributions. First, we complement the prevailing focus on the role of risk tools and experts in the organisational life of risk management with an analysis of the ways communicative practices constitute organisational risk management. Second, by explicating the ways in which risk semantics in use can narrow the organisational understanding of risks, we show how pluralistic understandings of risks are easily lost at the interfaces of cross-functional communication. Third, we offer an explanation as to why risk talk may not engender the intended reflectivity. Rather than attributing this to secondary risk management, we propose that reflective risk talk is sometimes hampered by ‘communicative path dependency’, meaning that some organisations fail to change risk talk because of communicative practices that rather than to develop, delimit and perpetuate the observable and addressable space for talking about risks.

Keywords：Communication；Luhmann；Risk management；Risk talk；Systems theory

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Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers

Alisa G.Brink

Virginia Commonwealth University, United States

AndreaGouldman

Weber State University, United States

Jacob M.Rose

University of Waikato and Monash University, New Zealand and Australia

KristianRotaru

Monash University, Australia

Abstract：This study examines the effects of executive compensation structures and research and development (R&D) reporting methods on subordinate managers’ psychophysiological responses and decisions to engage in real earnings management. Results from one 2 × 2 between-participants experiment indicate that when R&D expenditures are capitalized, relative to expensed, managers are less willing to abandon a failing project in favor of a superior project. Importantly, executive compensation structures can effectively reduce this form of real earnings management by subordinates. When executives are paid with restricted stock, relative to when executives are compensated with unrestricted stock, their subordinate managers are less willing to continue a failing R&D project when R&D expenses are capitalized. A second experiment that employs pupillometry, eye tracking and facial analysis in order to capture participants’ psychophysiological responses to incentive structures reveals that subordinates exhibit increased arousal and more intense negative emotions when they encounter supervisor pay structures that conflict with their personal incentives. Increases in negative emotion lead to reductions in earnings management behavior. The results indicate that compensation structures for superiors, such as executives, can significantly mitigate subordinate managers’ tendency to engage in real earnings management. In addition, from a methodological perspective, the second experiment indicates that hypothetical incentives are internalized by experiment participants, and hypothetical incentives lead to predictable psychophysiological responses and related decisions.

Keywords：Executive compensation；Emotion；Eye tracking；Facial expression；Incentives；Pupillometry；Real earnings management

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Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales andprogrammes

ThomasAhrens

UAEU, United Arab Emirates

LaurenceFerry

Durham University, United Kingdom

RihabKhalifa

UAEU, United Arab Emirates

Abstract：This paper contributes to the diverse and growing stream of accounting research on Foucault’s notion of counter-conduct, which is broadly concerned with the uses of accounting in the development of alternative ways of governing. Its key problematic lies in the roles that accounting can play in the intertwining of particular practices of governing, for instance, by underpinning practices that facilitate political campaigning, making specific policy choices, and creating new administrative arrangements. We illustrate our argument with some of the ways in which Newcastle City Council (NCC) used accounting to manoeuvre between the programmes of localism, centralism, devolution, austerity, and marketisation to develop novel forms of counter-conduct in response to austerity funding cuts. We show how accounting was used to underpin a multi-facetted counter-conduct that sought to profile itself locally and nationally against austerity as a highly visible and controversial programme of government. However, accounting also served to undermine NCC’s own counter-conduct, for example, through its engagement with longer established programmes, such as marketisation, and by rationalising the council’s administrative responses of austerity cuts.

Keywords：Accounting；Austerity；Counter-conduct；Devolution；Governmentality；Local government；Localism；Public sector budgeting

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How combinations of control elements create tensions and how these can be managed: An embedded case study

Berendvan der Kolk

IE Business School, IE University, Calle Pedro de Valdivia 21, 28006, Madrid, Spain

Paula M.G.van Veen-Dirks

Faculty of Economics & Business, University of Groningen, Nettelbosje 2, 9747 AE, Groningen, the Netherlands

Henk J.ter Bogt

Faculty of Economics & Business, University of Groningen, Nettelbosje 2, 9747 AE, Groningen, the Netherlands

Abstract：This paper explores how combinations of management control (MC) elements can create tensions, and what supervisors can do to manage these tensions. We extend the literature on the interplay of MC elements by examining the underlying micro-processes that give rise to tensions between MC elements. Specifically, drawing on both the MC and the organization literature, we investigate how interactions between MC elements can simultaneously enhance and diminish control effectiveness, for which we coin the term tension complexity, and how these tensions can change over time, which we label tension dynamics. We empirically inform our study with an embedded case study in a public sector organization in the Netherlands. Using interviews, desk research, and observations, this study specifically investigates how an organization-level MC element (the value ‘self-management’) relates to departmental MC elements, creating tensions. The findings highlight that tensions, because of their dynamic and complex nature, require continuous attention from managers. Furthermore, the case findings demonstrate how department managers can influence the tensions by affecting the balance, balance tendency, and intensity of the MC elements within them. We conclude by providing suggestions for further research into the interactions of MC elements.

Keywords：Complementarity；Dynamic tension；Management control；Paradox；Self-management；Value

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