Accounting - Research Publications

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Author: Lillis, Anne × End date: 2008 × Start date: 2008 ×

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    Qualitative management accounting research: rationale, pitfalls and potential A comment on Vaivio (2008)
    Lillis, A (EMERALD GROUP PUBLISHING LTD, 2008)
    Purpose This paper's purpose is to provide a commentary on “Qualitative management accounting research: rationale, pitfalls and potential,” a paper by Juhani Vaivio. Design/methodology/approach The approach is to draw on alternative research paradigms to expand the definition and discussion of qualitative research in management accounting. Findings The paper endorses many of the prescriptions in Vaivio but expands the definition and discussion of qualitative research in management accounting to recognize the blurred boundaries with field research more generally, and to be more inclusive of qualitative field research from a positivist/functionalist perspective. Similarly, the need for qualitative research to challenge textbook, economics and consulting representations of management accounting is acknowledged, but the range of catalysts is expanded to highlight the potential for qualitative research building on both qualitative and quantitative extant research. This paper also seeks to broaden the discussion of legitimate study design characteristics and data collection methods, and to stress the importance of matching research design with research question. Originality/value The paper stresses the value of pluralism and inclusiveness in both methodological and method choices.
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    Performance Measurement System Design in Joint Strategy Settings
    Lillis, AM ; van Veen-Dirks, PMG (AMER ACCOUNTING ASSOC, 2008-12)
    ABSTRACT: This study examines empirically the association between joint strategies and the design of manufacturing performance measurement systems. Drawing on data collected from production managers in 84 industrial firms, the study seeks evidence of links between the implementation of differentiation, low-cost and joint strategies in production, and reliance on efficiency, financial, and customer-focused performance measures. The results indicate the paradoxical situation where virtually all units in the sample pursue competitive advantage in differentiation yet many rely intensely on efficiency and financial measures to measure manufacturing performance. Reliance on efficiency measures is observed to be associated with the pursuit of low-cost and differentiation strategies jointly. Reliance on financial measures, on the other hand, appears to be related to differentiation and not related to the strategic importance of low cost. The findings suggest that financial measures may have a role in monitoring the financial impact of differentiation and curbing excessive differentiation. However, efficiency measures are primarily related to the extent of strategic focus on low cost and may be observed in differentiating units when differentiation is pursued jointly with low cost.