COULD THE EXISTENCE OF MANAGEMENT ACCOUNTING MECHANISMS HINDER INSTEAD OF IMPROVE MANAGEMENT?
Palavras-chave:
Management Accounting, Supply Chain Management, Cost-for-Pricing, Empty Signifier, Family-owned Company, Structuration TheoryResumo
The acceptance and implementation of mechanisms demanded by outsiders, derived from the buyer and supplier relationship in the value chain, could lead to conflicting situations for supply chain management. This may happen when organizations are not prepared for integrating the mechanisms into their own management systems but accept to implement and use them as a bridge for commercial relationships. Despite the problem not being new, this issue is often overlooked (“taken for grantedâ€) and is therefore not addressed. This study investigates the impact of accepting cost-for-pricing mechanisms demanded by the buyer, in this case a multinational company. The field study was performed in a medium-sized, family-owned company, in an emerging market, using a case study based on rhetoric and theoretically supported by the empty signifier concept and structuration theory. The research identifies one very common conflict between different-sized organizations that requires a comprehensive overview of the inter-organizational relationship in order to handle the relationship in the long term. Instead of providing an innovative and adequate management accounting tool, the mechanisms employed hampered the management's perception of financial results. The main contribution is that the empty signifier, when not translated, absorbed, and integrated into the organization's management elements, creates a problem for management. Instead of being an integrated management tool, an artifact implemented regardless of managers' perceptions of need but included in the management model as a mandatory tool becomes a component that "anesthetizes" executives. As a practical implication of the integration, it is shown to be fundamental for a relationship of sustainability for buyers and suppliers, avoiding the "illusion of control."
Downloads
Referências
Alvesson, M. (2003) Beyond neopositivists, romantics, and a reflexive approach to localists : in organizational. Academy of Management Review, 28(1), 13-33.
Arcand, S., Grisales, R. M., Facal, J., & Dupuis, J. P. (2010) Sociología de la empresa: del marco histórico a las dinámicas internas. Bogota: Siglo del Hombre.
Babbar S., Koufteros, X., Bendoly E., Behara R., Metters R., Boyer, K. (2020) Looking at ourselves: Lessons about the operations management field learned from our top journals. Journal of Operations Management,
Berger, P. L., & Luckmann, T. (1967) The social construction of reality. New York: Anchor Books.
Berry, A. J., Broadbent, J., & Otley, D. (2005) Management control: theories, issues and performance. (2nd ed.). New York: Plagrave Macmillan.
Abrahams, A. S., & Becker, A. (2007). Partitioning for profit: An empirical study of methods for handling unequal costs of error in predictive data mining. Group Decision and Negotiation, 16(2), 191–209. https://doi.org/10.1007/s10726-006-9062-6
Camilleri, G., & Hernández, J. E. (2016). Negotiation and Collaborative Technologies in Organisations and Supply Chains: Introduction to the Special Issue. Group Decision and Negotiation, 25(6), 1091–1096. https://doi.org/10.1007/s10726-016-9491-9
Cannon, J. P., Doney, P. M., Mullen, M. R., & Petersen, K. J. (2010). Building long-term orientation in buyer-supplier relationships: The moderating role of culture. Journal of Operations Management, 28(6), 506–521. https://doi.org/10.1016/j.jom.2010.02.002
Chen, H., Daugherty, P. J., & Landry, T. D. (2009). Supply Chain Process Integration: a Theoretical Framework. Journal of Business Logistics, 30(2), 27–46. https://doi.org/10.1002/j.2158-1592.2009.tb00110.x
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7
Choong, K. K., & Islam, S. M. (2020). A new approach to performance measurement using standards: a case of translating strategy to operations. Operations Management Research, 3. https://doi.org/10.1007/s12063-020-00159-8
Chua, W. F. (1986). Radical developments in accounting thought. The Accounting Review, 61(4), 601–632. Retrieved from http://www.jstor.org/stable/247360
Coller, G., & Collini, P. (2015). The optimality of full-cost pricing: a simulation analysis of the price-adjustment dynamics. Journal of Management Control, 26(2–3), 157–191. https://doi.org/10.1007/s00187-015-0212-3
Cugueró-Escofet, N., & Rosanas, J. M. (2013). The just design and use of management control systems as requirements for goal congruence. Management Accounting Research, 24(1), 1–18. https://doi.org/10.1016/j.mar.2012.11.001
Dermer, J. D., & Lucas, R. G. (1986). The illusion of managerial control. Accounting, Organizations and Society, 11(6), 471–482. https://doi.org/10.1016/0361-3682(86)90031-0
Devenney, M. (2005). Ethics and Politics in contemporary Theory: between critical theory and post-Marxism. Political Theory. London.
Diefenbach, U., Wald, A., & Gleich, R. (2018). Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance. Journal of Management Control, 29(1), 63–89. https://doi.org/10.1007/s00187-018-0261-5
Dillard, J. F., Rigsby, J. T., & Goodman, C. (1991). The making and remaking of organization context Duality and the institutionalization process. Auditing. https://doi.org/10.1108/09513570410554542
Dimaggio&Powell_1983.pdf. (n.d.).
Englund, H., Gerdin, J., & Burns, J. (2011). 25 Years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society, 36(8), 494–513. https://doi.org/10.1016/j.aos.2011.10.001
Foucault, M., & Africa, S. (2007). Applying Discourse Theory : Logics of Critical Explanation Dr Jason Glynos , Dr David Howarth and Dr Aletta Norval , Univeristy of Essex 26 July – 6 August ( two week course / 35 hrs ). History.
Gligor, D. (2018). Performance implications of the fit between suppliers’ flexibility and their customers’ expected flexibility: A dyadic examination. Journal of Operations Management, 58–59(May), 73–85. https://doi.org/10.1016/j.jom.2018.05.002
Glynos, J., & Howarth, D. R. (2007). Logics of critical explanation in social and political theory. Political Theory. Oxon: Routledge.
Govender, D. (2000). The choice of a cost base for product pricing. Meditari Accountancy Research, 8(1), 47–67. https://doi.org/10.1108/10222529200000004
Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043
Handfield, R. B., & Melnyk, S. A. (1998). Handfield Melnyk Theory-building.
Howarth, D. R., Stavrakakis, Y., & Norval, A. (2000). Introducing discourse theory and political analysis. In D. R. Howarth, A. J. Norval, & Y. Stavrakakis (Eds.), Discourse Theory And Political Analysis (pp. 1–23). Manchester: Manchester University Press.
Johnstone, L. (2019). Theorising and conceptualising the sustainability control system for effective sustainability management. Journal of Management Control (Vol. 30). Springer Berlin Heidelberg. https://doi.org/10.1007/s00187-019-00277-w
Kalchschmidt, M., Nieto, Y., & Reiner, G. (2010). The impact of forecasting on operational performance: Mediation effects through flexibility enablers. Operations Management Research, 3(3–4), 129–137. https://doi.org/10.1007/s12063-010-0036-0
Kersten, G. E., Wachowicz, T., & Kersten, M. (2016). Competition, Transparency, and Reciprocity: A Comparative Study of Auctions and Negotiations. Group Decision and Negotiation, 25(4), 693–722. https://doi.org/10.1007/s10726-016-9471-0
Ketokivi, M., & Choi, T. (2014). Renaissance of case research as a scientific method. Journal of Operations Management, 32(5), 232–240. https://doi.org/10.1016/j.jom.2014.03.004
Kim, D. Y., & Zhu, P. (2018). Supplier dependence and R&D intensity: The moderating role of network centrality and interconnectedness. Journal of Operations Management, 64(November), 7–18. https://doi.org/10.1016/j.jom.2018.11.002
Krause, D. R., Handfield, R. B., & Tyler, B. B. (2007). The relationships between supplier development, commitment, social capital accumulation and performance improvement. Journal of Operations Management, 25(2), 528–545. https://doi.org/10.1016/j.jom.2006.05.007
Kull, T. J., & Ellis, S. C. (2016). Coping With Dependence: A Logistics Strategy Based on Interorganizational Learning for Managing Buyer–Supplier Relations. Journal of Business Logistics, 37(4), 346–363. https://doi.org/10.1111/jbl.12146
Laclau, E. (1996). Emancipation(s). (Verso, Ed.), Library (2007th ed.). London: Verso.
León-Bravo, V., Caniato, F., & Caridi, M. (2019). Sustainability in multiple stages of the food supply chain in Italy: practices, performance and reputation. Operations Management Research, 12(1–2), 40–61. https://doi.org/10.1007/s12063-018-0136-9
Lester, D. L., Pamell, J. A., & Carraher, S. (2003). ORGANIZATIONAL LIFE CYCLE : A FIVE-STAGE EMPIRICAL SCALE. Information Age, 11, 339–354.
Li, Y., Xie, E., Teo, H. H., & Peng, M. W. (2010). Formal control and social control in domestic and international buyer-supplier relationships. Journal of Operations Management, 28(4), 333–344. https://doi.org/10.1016/j.jom.2009.11.008
Liu, Y., Huang, Y., Luo, Y., & Zhao, Y. (2012). How does justice matter in achieving buyer-supplier relationship performance? Journal of Operations Management, 30(5), 355–367. https://doi.org/10.1016/j.jom.2012.03.003
Lockström, M., Schadel, J., Harrison, N., Moser, R., & Malhotra, M. K. (2010). Antecedents to supplier integration in the automotive industry: A multiple-case study of foreign subsidiaries in China. Journal of Operations Management, 28(3), 240–256. https://doi.org/10.1016/j.jom.2009.11.004
Loehman, E. T., Kiser, R., & Rassenti, S. J. (2014). Cost Share Adjustment Processes for Cooperative Group Decisions About Shared Goods: A Design Approach. Group Decision and Negotiation, 23(5), 1085–1126. https://doi.org/10.1007/s10726-013-9342-x
Macdonald, J. R., Frommer, I. D., & Karaesmen, I. Z. (2013). Decision making in the beer game and supply chain performance. Operations Management Research, 6(3–4), 119–126. https://doi.org/10.1007/s12063-013-0083-4
Macintosh, N. B., & Scapens, R. W. (1990). Structuration theory in management accounting. Accounting, Organizations and Society, 15(5), 455–477. https://doi.org/10.1016/0361-3682(90)90028-S
Matsuoka, K. (2020). Exploring the interface between management accounting and marketing: a literature review of customer accounting. Journal of Management Control. Springer Berlin Heidelberg. https://doi.org/10.1007/s00187-020-00299-9
Meredith, J. (1998). Building operations management theory through case and field research. Journal of Operations Management, 16(4), 441–454. https://doi.org/10.1016/s0272-6963(98)00023-0
Miller, J. W., Saldanha, J. P., Hunt, C. S., & Mello, J. E. (2013). Combining formal controls to improve firm performance. Journal of Business Logistics, 34(4), 301–318. https://doi.org/10.1111/jbl.12028
Munksgaard, K. B., Stentoft, J., & Paulraj, A. (2014). Value-based supply chain innovation. Operations Management Research, 7(3–4), 50–62. https://doi.org/10.1007/s12063-014-0092-y
Niembro, A. (2017). Servicios Intensivos En Conocimiento Y Los Determinantes De Su Competitividad Internacional. Estudios Gerenciales, 33(142), 64–75. https://doi.org/10.1016/j.estger.2016.12.004
Oberholzer, M., & Ziemerink, J. E. E. (2004). Cost behaviour classification and cost behaviour structures of manufacturing companies. Meditari Accountancy Research, 12(1), 179–193. https://doi.org/10.1108/10222529200400010
Parra, P. A. M., Botero, S. B., & Restrepo, A. M. (2017). Estudios Gerenciales. Estudios Gerenciales, 33(73), 76–88. https://doi.org/10.1016/S0123-5923(13)70015-9
Revellino, S., & Mouritsen, J. (2009). The Multiplicity of Controls and the Making of Innovation. European Accounting Review, 18(2), 341–369. https://doi.org/10.1080/09638180802681529
Ríos-Manríquez, M., Muñoz Colomina, C. I., & Rodríguez-Vilariño Pastor, M. L. (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales, 30(132), 220–232. https://doi.org/10.1016/j.estger.2014.02.014
Ríos, G. A. C., & Hidalgo, Á. L. N. (2014). Organizational predation: The consequences of the use of power in the organization. Estudios Gerenciales, 30(132), 233–242. https://doi.org/10.1016/j.estger.2014.03.001
Rosanas, J. M., & Velilla, M. (2005). The Ethics of Management Control Systems: Developing Technical and Moral Values. Journal of Business Ethics, 57(1), 83–96. https://doi.org/10.1007/s10551-004-3826-1
Ruggeri, D., & Rizza, C. (2017). Accounting information system innovation in interfirm relationships. Journal of Management Control, 28(2), 203–225. https://doi.org/10.1007/s00187-017-0247-8
Shafer, S. M. (2018). Determining an optimal margin of error for supply chain audits. Operations Management Research, 11(1–2), 14–31. https://doi.org/10.1007/s12063-018-0130-2
Stouthuysen, K., Slabbinck, H., & Roodhooft, F. (2012). Controls, service type and perceived supplier performance in interfirm service exchanges. Journal of Operations Management, 30(5), 423–435. https://doi.org/10.1016/j.jom.2012.01.002
Su, H. C., Chen, Y. S., & Kao, T. W. (Daniel). (2018). Enhancing Supplier Development: An Efficiency Perspective. Journal of Business Logistics, 39(4), 248–266. https://doi.org/10.1111/jbl.12197
Tang, X., & Rai, A. (2012). The moderating effects of supplier portfolio characteristics on the competitive performance impacts of supplier-facing process capabilities. Journal of Operations Management, 30(1–2), 85–98. https://doi.org/10.1016/j.jom.2011.07.001
Tong, X., Lai, K. hung, Zhu, Q., Zhao, S., Chen, J., & Cheng, T. C. E. (2018). Multinational enterprise buyers’ choices for extending corporate social responsibility practices to suppliers in emerging countries: A multi-method study. Journal of Operations Management, 63(May), 25–43. https://doi.org/10.1016/j.jom.2018.05.003
Torres, J. R. M., & Vargas, D. A. O. (2014). Collaboration and information sharing in dyadic supply chains: A literature review over the period 2000-2012. Estudios Gerenciales, 30(133), 343–354. https://doi.org/10.1016/j.estger.2014.05.006
Villegas, C. F. C. (2002). FIJACIÓN DE PRECIOS Costo Plus (Costo más margen) y Target Costing (Costeo Objetivo). Estudios Gerenciales, unknown(83), 13–30. https://doi.org/10.18046/j.estger.2002.80
Wang, Q., Huo, B., & Zhao, X. (2020). What Makes Logistics Integration More Effective? Governance from Contractual and Relational Perspectives. Journal of Business Logistics, 1–23. https://doi.org/10.1111/jbl.12236
Wiengarten, F., J.Singh, P., Fynes, B., & Nazapour, A. (2017). Impact of mass customization on cost and flexiblity performances: the role of social capital. Operations Management Research, 10, 137–147.
Wright, M., & Kellermanns, F. W. (2011). Family firms: A research agenda and publication guide. Journal of Family Business Strategy, 2(4), 187–198. https://doi.org/10.1016/j.jfbs.2011.10.002
Xu, W., Chen, X., Dong, Y., & Chiclana, F. (2020). Impact of Decision Rules and Non-cooperative Behaviors on Minimum Consensus Cost in Group Decision Making. Group Decision and Negotiation, (0123456789). https://doi.org/10.1007/s10726-020-09653-7
Zambujal-Oliveira, J. (2019). Supply Chain Innovation Research: A Conceptual Approach of Information Management with Game Theory. Group Decision and Negotiation. https://doi.org/10.1007/s10726-019-09640-7
Zarzycka, E., Dobroszek, J., Lepistö, L., & Moilanen, S. (2019). Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing. Journal of Management Control (Vol. 30). Springer Berlin Heidelberg. https://doi.org/10.1007/s00187-019-00284-x
Zeng, J., Phan, C. A., & Matsui, Y. (2013). Supply chain quality management practices and performance: An empirical study. Operations Management Research, 6(1–2), 19–31. https://doi.org/10.1007/s12063-012-0074-x
Zsidisin, G. A., Ellram, L. M., & Ogden, J. A. (2003). the Relationship Between Purchasing and Supply Management’S Perceived Value and Participation in Strategic Supplier Cost Management Activities. Journal of Business Logistics, 24(2), 129–154. https://doi.org/10.1002/j.2158-1592.2003.tb00049.x
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores.
• O(s) autor(es) autoriza(m) a publicação do artigo na revista;
• O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);
• A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);
• É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação;
• O(s) autor(es) declaram que o artigo não possui conflitos de interesse.
