Public-private partnerships (PPPs) have long contract terms, requiring strong governance arrangements. When uncertainty arises, renegotiation is a commonly-used contractual governance mechanism for ensuring fairness and dispute resolution. Notably, 100% of Portuguese road projects have been renegotiated. Prior studies have examined the tensions between the public and private parties which can become acute during times of crisis. One understudied aspect which complicates renegotiations but is important in terms of understanding how perceptions around governance issues contribute to renegotiation delays and outcomes is the intra-partnership tensions which can arise between different partners with different objectives making up the private sector consortium. This study explores the complexities of a lengthy Portuguese renegotiation process. The findings uncover a nuanced reality where the renegotiation led to a worse outcome for all parties. This research contributes to the extant literature by exploring governance complexities in reshaping public services amid the wicked problems of the 21st century. Abstract-PortugueseResumo As Parcerias P & uacute;blico-Privadas (PPPs) caracterizam-se por contratos de longa dura & ccedil;& atilde;o que exigem mecanismos de governan & ccedil;a s & oacute;lidos. Em contextos de incerteza, a renegocia & ccedil;& atilde;o surge como um instrumento comum de governan & ccedil;a contratual, frequentemente mobilizado para assegurar a equidade entre as partes e facilitar a resolu & ccedil;& atilde;o de disputas. No caso portugu & ecirc;s, destaca-se o facto de 100% dos projetos rodovi & aacute;rios terem sido objeto de renegocia & ccedil;& atilde;o. Tradicionalmente a literatura tem focado nas tens & otilde;es entre os setores p & uacute;blico e privado, que tendem a acentuar-se em per & iacute;odos de crise. Um aspeto pouco estudado que complica as renegocia & ccedil;& otilde;es, mas & eacute; importante para compreender como as perce & ccedil;& otilde;es em torno das quest & otilde;es de governa & ccedil;a contribuem para os atrasos e resultados da renegocia & ccedil;& atilde;o, s & atilde;o as tens & otilde;es intraparcerias que podem surgir entre diferentes parceiros, com diferentes objetivos, compondo o cons & oacute;rcio do setor privado. Este estudo analisa as complexidades de um longo processo de renegocia & ccedil;& atilde;o em Portugal, revelando uma realidade multifacetada onde o desfecho final se traduziu num resultado desfavor & aacute;vel para todas as partes envolvidas. Esta investiga & ccedil;& atilde;o contribui para a literatura existente ao explorar as complexidades da governa & ccedil;a na reformula & ccedil;& atilde;o dos servi & ccedil;os p & uacute;blicos face problemas complexos do s & eacute;culo XXI.

While digital platforms have become an increasingly important research area in the information systems discipline, the existing literature does not conceptualize a theoretical link between platforms and morality. This paper theorizes such a link by drawing on Jensen's (2010) conceptualization of processes of demoralization to operationalize two notions from critical social theorist Zygmunt Bauman: workers' moral impulse and moral ambivalence. We conducted a case study of a large luxury resort hotel to examine how digital platforms (specifically TripAdvisor and WhatsApp) facilitate surveillance. Our findings show how digital platform-facilitated synoptic and panoptic forms of surveillance can suppress workers' moral impulse and foster moral ambivalence towards such issues as invading others' privacy, pressuring others outside working hours, and increasing surveillance in the workplace. This paper offers a novel perspective on theorizing the links between digital platforms, surveillance, and workers' morality and highlights some unintended consequences.

Purpose- The paper proposes a place-space duality, rather than a dualism, for accounting research. Design/methodology/approach- The discussion is informed by the literature in human geography, which, while developing the concept of space, has made an important distinction between abstract space and place as a site of experiential learning and memory. Findings- The lack of a concept of place is a serious omission in the accounting literature and perpetuates an abstract sense of space, which can restrict the scope of accounting research. Research limitations/implications- The paper calls for further research to study accounting in place and to explore both the collective and individual senses of place, as well as conscious and unconscious place associations. We recognise that there is limited prior accounting research on this topic and that there are challenges in conducting such interdisciplinary research, especially as there is a lack of common ground between research in human geography and accounting and little integration of the two literatures. Practical implications- The paper proposes an accounting research agenda based on a place-space duality, which reflects the strength of people-place relationships, including place identities, place attachment and place dependence. Originality/value- The paper provides a critique of the conceptualisation of space in accounting research, identifies place-space as a duality (rather than a dualism) and suggests a novel distinction between studying accounting in context and in place.

In our case study of a Finnish bank, we found that the role identity of management accountants is becoming fluid, i.e., it is constantly adjusting to accommodate shifting role expectations and changing context-specific demands. Digitalization and information technology (with such tools as artificial intelligence and robotic process automation) are key drivers of change. Furthermore, banking is also a regulated field with an increasing amount of data to be interpreted. The combination of these rather different trends is challenging for management accountants as they strive to cope with multiple pressures. We explore the role identity of management accountants (called ‘controllers’ in our case), and we find varying and fluid roles, including the roles discussed in the existing accounting literature, including the traditional ‘bean counter’ role and the ‘business partner’ role, as well as new, typically IT-related, specialist roles. We suggest that their fluid role identity enables controllers in our case to cope with continuously evolving tasks, and with changing role expectations. In this context, controllers are increasingly working in agile teams with specialists with diverse educational backgrounds and expertise.

This paper contributes to a debate which questions whether employees have the means and the motivation to resist the incorporation of identity attributes implied by culture programmes such as lean, TQM, and JIT. Drawing on social identity theory, this paper finds that these identity attributes lead to identity mobility for groups whose social identities are high on the “salience-prominence differential” – a concept that denotes social identities which are either highly desirable but unlikely to be enacted, or vice- versa. The paper argues that such social groups may more readily accept the incorporation of alternative identity attributes into their social identities, because such acceptance provides alternative ways for gaining positive distinction. We differentiate between consent and colonisation to theorise variations in agency. The paper also highlights how social groups which are low on the salience-prominence differential may resist attempts to incorporate alternative social identity attributes, specifying the origins of substantive as well as symbolic resistance.

Neo-liberal reforms in Sub-Saharan African countries, under pressure from international donors, have increased the number of mixed-type inter-organisational relationships in their public sectors. However, existing accounting studies often ignore the role of institutional environments and institutionally embedded agents in shaping these relationships. This is an important omission in Sub-Saharan Africa given its institutional complexity. This paper reports a case study of a national public pension fund in a Sub-Saharan African country which invests in real estate developments through mixed-type inter-organisational relationships. We show how it develops new inter-organisational management controls by selectively coupling its private sector and public sector logics at the organisational level, while at the individual level institutionally embedded organisational actors, drawing on social identities which enact societal-level logics, can impede (and possibly subvert) these controls. For this purpose, we develop a conceptual framework by drawing on the institutional logics perspective, and especially microfoundations provided by Thornton and her colleagues, which recognises institutional logics at various levels and highlights the importance of social identity and embedded agency. We argue that, rather than implementing the 'best practices' from developed countries, research should look for African solutions which build on and adapt traditional institutional logics and practices. Crown Copyright (C) 2020 Published by Elsevier Ltd. All rights reserved.

Purpose Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions. Design/methodology/approach While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester. Findings It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation. Originality/value The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.

Although extant research on mobile platforms emphasises the strategic benefits of the platform ecosystem, little is known about how mobile platforms influence organisational routines. In this paper, we explore the process through which smartphones and mobile platforms became incorporated within the performance management routines of a luxury hotel resort. Drawing on an imbrication framework, our case study research that the different sets of affordances and constraints arising during the smartphone adoption process acted as building blocks that reconfigured the performance management routines. The paper contributes to the accounting IS literature by unpacking how smartphones and mobile platforms affect the performance management routines through an improvised process involving various groups of hotel employees. Our results highlight the importance of improvisation and the flexibility of mobile platforms in improving the management control system.

This chapter discusses two cases in which a number of independent companies collaborated in the development of an innovative product. Both cases were located in the southern part of the Netherlands and, as well as various companies, both also involved the local development agency, local development agency (BOM). The first case concerns the development of a desktop electron microscope—the Phenom project. In the second case, a separate company was set up by the original equipment manufacturer (OEM) to undertake the development of a printer capable of printing the printed circuit boards used in computers and other electronic equipment—the Lunaris project. The aim of the Phenom project was to develop a desktop electron microscope. The institutional and economic contexts of the parties collaborating in product development projects determine the boundaries within which the projects are set up and executed. The technical and social contexts provide the boundaries for the day-to-day activities of the product development process.

Purpose The purpose of this paper is to contribute to debates about the relationship between trust and control in the governance of inter-organisational relationships. In particular, the authors focus on the question of how the relationship between trust and control shifts over time. Design/methodology/approach An in-depth case study was conducted in a company operating in the aerospace industry. The authors aim to understand this company's practices and, at the same time, to use the case study to deepen the knowledge of the complex trust/control nexus. The authors follow the changes in the relationship between trust and control as the company restructured its supply chain, and discuss issues which it had to address in the later phases of the supply chain restructuring. Findings The paper illustrates the duality of the trust/control nexus. The authors show how the studied company coped with the complex relationships with its suppliers as collaboration increased. The authors identify particular control mechanisms that the company developed to manage such complexity, such as a supplier strategy and a relationship profile tool. Research limitations/implications The paper studies supply chain restructuring and the changing relationship of trust and control over time only from the perspective of the assembler/manufacturer which owns/manages the supply chain. Originality/value The authors observe a move from inter-personal trust to inter-organisational trust. Furthermore, the authors illustrate how managers can intervene to maintain and stabilise trust and ensure that trust and control do not degrade or escalate beyond desirable levels.

Logics and liminality - understanding post crisis reporting requirements in a well-functioning bank

Downloading, uploading or glocalising? Understanding the Basel III standardisation of loan renegotiation practices in Sweden

Research on the diffusion of management accounting innovations (MAIs) has grown into a substantial literature which draws attention to how diffusion processes can be fuelled by compulsory regulation. However, relatively little is known about how MAIs interact with wider regulatory processes in society and how this affects the adaptation of such innovations as they diffuse across organisations. This paper extends research on this topic by addressing the questions of how regulators mediate the adaptation of MAIs and how this mediation affects the use of such innovations across regulatees. We explore these questions in relation to the evolution of Economic Value Added (EVA™) as a compulsory performance management system for state-owned enterprises (SOEs) in Thailand. Theoretically, we extend research on management innovations with sociological research, which sees regulation as an evolving and collaborative process that unfolds as an integral part of broader, societal reform programmes. Consistent with this perspective, we show how regulators can fill a key role as mediators by engaging in ongoing consultations with the suppliers of MAIs as well as regulatees, and how this imbues the regulatory standards that govern the use of such innovations with considerable flexibility. We also extend this perspective on regulation by showing how the regulatory standards governing EVA™ were influenced by multiple, and partly competing, reform programmes centred on other innovations. In addition, we show how the mediating role of regulators enables regulatees to influence the evolution of regulatory standards and how this facilitates compliance with regulation and allows regulatees to adapt MAIs to industry-specific regulations and cultural characteristics. We discuss the implications of these findings for the sociological literature on regulation informing this paper and for research on the diffusion of MAIs.

This Editorial introduces and comments on the implications of the papers presented at the 25th Anniversary Conference of Management Accounting Research which was held at the London School of Economics and Political Science in April 2015. It first examines the context in which Management Accounting Research was founded in 1990 and then introduces the six invited review papers. These papers cover a wide range of subjects comprising critical and social theory, managerialist studies, contingency theory, experimental behavioural research and intra-organisational management accounting. Amongst various other recommendations, some of the authors suggest that there is a need for research in management accounting to more effectively build on prior research so as to accumulate knowledge about specific issues and problems. In addition, they suggest that researchers in the different areas (or sub-disciplines) of management accounting should talk to each other more. For instance, insights and findings from qualitative research could be used to inform quantitative studies and vice versa. The later parts of this Editorial discuss opportunities and challenges for management accounting research in the future. In particular, it is pointed out that, compared to when Management Accounting Research was founded in 1990, researchers now have highly theorised understandings of management accounting practices, and one challenge is to use these understandings to try to close the ‘practice-research gap’. It is argued that management accounting theories have had a relatively limited impact on practice and, as there are increasing pressures on universities to demonstrate the impact and value of university research, some suggestions are made about ways of increasing the impact of management accounting research.

Purpose– The purpose of this paper is to analyse the implementation of a new accounting system in the accounting department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by the identity and image of particular groups in an organisation.Design/methodology/approach– This paper reports the findings of a longitudinal explanatory case study. An institutional framework was initially used to inform the research, but was subsequently extended using the concepts of identity and image.Findings– By changing existing accounting systems, the accountants “inside” the accounting department sought to challenge their current “negative” identity and image. However, the case shows that the new accounting system was not well received by accountants “outside” the accounting department. The case illustrates that the differing identity and image of the two groups of accountants were crucial factors underlying the different perceptions of the accounting change.Originality/value– The conceptual framework developed in this paper highlights the role which identity and image can play in shaping processes of change, and it enriches the understanding of the reasons for change, stability and resistance to change.

Supply chains and inter-organisational relationships have increased in popularity in recent years and supply chain management has received a vast amount of academic attention. The objective of this paper is to explore the implementation of supply chain management and, in particular, the changing phases of a supply chain as it moves towards maturity. We employ the minimal structure framework of van der Meer-Kooistra and Scapens ["The governance of lateral relations between and within organisations", Management Accounting Research, 2008] to analyse the governance of a supply chain as it moves through the various phases. Drawing on the findings from a case study in an aero-manufacturing company, we explore how the minimal structures emerge and evolve as the supply chain matures.

Drawing on a brief review of the studies that have explored the reasons underpinning the adoption of management and accounting innovations, this paper aims to highlight the potentials of an interpretation recently offered by the literature. A number of studies have focused on the role of economic and functional variables in explaining the adoption of management and accounting innovations. These variables range, for example, from an increase in efficiency and profitability to the greater aid to decision making with which these innovations provide economic agents. Other perspectives have highlighted the role played by external pressures, fads, and fashions, focusing thus on the role of institutional variables. Our paper contributes to this debate by focusing neither on the adopters nor on contextual variables. Rather, by acknowledging how decisions for adoption are nested within a network of relationships and cannot thus be limited to one set of explanatory variables only, our contribution leverages a recent interpretation that focuses on the features of a key element in this networks, i.e. the management and accounting innovation itself. More specifically, drawing on the insights from two illustrative cases related to the adoption of Six-Sigma within General Electric Oil&Gas, and on the development of an end-to-end budget within Nestlé waters, we rely on the interpretative framework developed by Busco and Quattrone (Contemp Account Res, 2014) to illustrate how the adoption of management and accounting innovation is facilitated by its ability to create a space where complex issues are translated into clear visual representations, order and knowledge can be classified and innovated, different interests can be accommodated through a constant process of interrogation and re-invention, and engagement can be sustained through participation in a series of recurrent activities. Finally, we introduce the five papers which comprise this Special Issue, and we briefly illustrate how each of them enhances our understanding of what management and accounting innovations are, and where they came from.

In this paper we study the governance of product development projects in which multiple parties with diverse technical knowledge together co-develop new products and bring them to market. We use a minimal structures framework which consists of economic, institutional, social and technical structures. We investigate how these structures provide the firmness and flexibility needed to stimulate creativity and, at the same time, coordinate the various parties who are contributing to the product co-development project. In addition, we use the concepts of temporal embeddedness and a-temporality drawn from the literature on temporary organisations. In a case study of product co-development we observe that, while the social and technical structures govern the day-to-day product development activities, the economic and institutional structures provide the context for the project and also govern the relationships between the collaborating organisations. Although management accounting and management accountants are not directly involved in the day-to-day management of the product development process, accounting-based information is used to set the boundaries for the project. We discuss how these boundaries can provide both the firmness and the flexibility needed to promote the creativity and innovation which are needed in new product co-development projects. We suggest that these boundaries can be either broad or narrow and either permeable or impermeable, thereby creating different forms of flexibility.