Organizations are frequently confronted with environmental shifts and change. In our recent publication (Toldbod and Van der Kolk, forthcoming in the European Accounting Review), we examine how environmental shifts can trigger cascades of management control changes, how this creates incoherence, and how managers can use the incoherence to stimulate organizational dialogue.Continue reading
(This article was also published via IE Insights)
All organizations want motivated employees, but how can management practices contribute to employee motivation? A recent study points to the importance of organizational values and training opportunities to facilitate intrinsic motivation of employees, and the role of performance measurement to enhance extrinsic motivation. Furthermore, the findings suggest that if organizations focus on motivating their employees, performance will follow.
Last week, I published a paper in Accounting Education about the presence (and absence) of ethical considerations in management accounting textbooks..
Drawing on the work of Alisdair MacIntyre, I argue that management accounting (MA) instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, I contend that MA students should be trained to take these moral implications into consideration alongside MA’s technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks.