Briers, M & Wai, FC 2001, 'The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing', Accounting, Organizations and Society, vol. 26, no. 3, pp. 237-269.View/Download from: Publisher's site
This field study seeks to illustrate how an organisation's accounting system can be changed by a heterogeneous actor-network of local and global actors and actants. In particular, it focusses on the role of boundary that were able to stabilise and mediate diverse interests. Five types of boundary objects were identified - data repositories, visionary objects ideal type objects, coincident boundaries and standardized protocols. Here, accounting change was antiheroic - the effort of many as opposed to a powerful few had to be corralled. Also, change was cyclical, as new accounting technologies were adopted on faith, made to 'work/succeed' temporarily, and then abandoned. © 2001 Elsevier Science Ltd. All rights reserved.
Free, C, Briers, M, Chua, WF & Luckett, P 1999, 'Measuring the performance drivers of a pilot implementation of a purchasing card system', Australian Accounting Review, vol. 9, no. 19, pp. 47-60.View/Download from: Publisher's site
Corporate purchasing cards have been offered as an efficient means of maintaining control over purchasing while reducing the administrative cost associated with the acquisition of low-dollar items. However, despite its growing popularity, there has been little systematic research on the use of this technology. This study uses archival data and a survey of users from a single large organisation to describe the nature of purchasing card technology and to investigate the consequences of its implementation. The card was found to be more positively accepted by younger, more committed employees who had shorter periods of tenure at the organisation studied, but who had received higher levels of supervisory encouragement, and who had more experience with credit cards. © 1999 CPA Australia.
An important debate in the contemporary accounting literature relates to the relative merits of activity-based versus volume-based product costing methodologies. Traditional volume-based costing systems are said to be flawed and may seriously mislead strategic decision making. Such arguments assume that decision makers use such information in an unproblematic way. This article reports on an experiment designed to investigate whether decision makers are able to overcome data fixation in a setting involving the use of product cost information. In response to criticisms of previous accounting studies of data fixation, subjects received some feedback after each decision, and were rewarded based on performance. The experiment involved subjects making a series of production output decisions based on detailed case information of a hypothetical firm facing different market conditions for each decision. A between-subjects design was utilized with two cost system treatments: activity-based costing (ABC) and traditional costing (TC). It was hypothesized that the group provided with ABC cost data would make 'optimal' decisions and the group provided with TC cost data would overcome fixation. The results of the experiment indicated that there was, in general, evidence of data fixation among TC subjects, but a small number of subjects did adjust to ABC costs. These results are discussed in the light of previous research and some future directions are outlined. © 1997 Blackwell Publishers Ltd. All rights reserved.
This paper provides a review of studies that focus on the use of budgetary information in performance evaluation. Our survey shows that studies have recognized that this information is used in a variety of ways. In addition, various psychological and behavioral effects of alternative uses as well as factors that give rise to a particular use have been identified. Notwithstanding this breadth of analysis, a critical review of the literature shows that in recent years theoretical development has been piece meal, and there are instance of selective referencing and an uncritical acceptance of theory statements in related literature. More generally, theoretical development has taken a secondary role to an emphasis on statistical analysis. Further, recent empirical studies tend to be method-driven in their selection of relevant phenomena and, in addition, include several characteristics that cause an uncoupling of the connection between theory statements and empirical test. The present review interprets these limitations as providing opportunities for future research. © 1990.
Luthria, H, Rabhi, F & Briers, M 2007, 'Investigating the potential of service oriented architectures to realize dynamic capabilities', Proceedings of The 2nd IEEE Asia-Pacific Services Computing Conference, APSCC 2007, pp. 390-397.View/Download from: Publisher's site
The paradigm of service-oriented computing (SOC) has emerged as an architectural approach to flexibility and agility, not just in systems development but also in business process management. There is, however, a paucity of critical research assessing the strategic impact of SOA on the competitiveness of organizations. Some research literature in strategic management indicates that firms may gain a competitive advantage in rapidly changing market environments by concentrating on their dynamic capabilities - i.e., product flexibility and agility in organizational transformation in response to rapidly changing market conditions and customer requirements. The intent of this paper is to analyze the conduits through which service-oriented architectures (SOAs) may exert influence on dynamic capabilities within firms. The results could potentially assist in evaluating if and how the adoption of service-oriented architecture may help achieve key dynamic capabilities, giving the enterprise a competitive edge. © 2007 IEEE.