ChunLei Yang

The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises

This paper contributes to the ongoing debate about the relevance of management accounting. In doing so, we widen the definition of ‘relevance’ from the largely managerialist focus dominating this debate to examine how management accounting innovations get imbued with a broader range of societal interests and how actors representing vested interests go about entrenching and resisting such innovations. We explore these issues with reference to the institutionalisation of Economic Value Added (EVA™) as a governance mechanism for Chinese and Thai state-owned enterprises. Adopting a comparative, institutional field perspective, we theorise our observations through the conceptual lens of institutional work, or the human agency involved in creating, maintaining and disrupting institutions. We extend extant research on institutional work by exploring how the evolution of such work was conditioned by differences in field cohesiveness, defined in terms of how consistent and tightly coordinated key interests clustered around EVA™ are. Our analysis also draws attention to how different types of institutional work support and detract from each other in the process of upholding such cohesiveness. We discuss the implications for future research on the societal relevance of management accounting innovations and institutional work.

Power and performance: Institutional embeddedness and performance management in a Chinese local government organization

Purpose - The purpose of this paper is to explore how performance management practices are implicated in the exercise of power with particular reference to the ability of individual managers to balance between more or less institutionalized conceptions of performance while pursuing organizational change. Design/methodology/approach - The paper builds on a longitudinal field study in a Chinese local government department conducted over a period of six years. Findings - Recent reforms in the Chinese government sector have resulted in an incomplete shift between moral- and merit-based conceptions of performance. The focal manager in this analysis initially balanced successfully between these conceptions of performance whilst pursuing a degree of organizational change, but was ultimately transferred as the power relationships forged through her manoeuvring were radically reversed. Whilst this balancing act was facilitated by the simultaneous embeddedness of the manager in both conceptions of performance, she experienced growing difficulties in maintaining such a position as a means of nurturing critical power relationships. Research limitations/implications - The empirical analysis underscores the importance of examining institutional embeddedness as a multi-layered phenomenon constituted by institutionalized expectations as well as internalized values and beliefs of individual actors. The varying degree of alignment of these constituent elements of embeddedness has important implications for the ability of managers to balance between diverse conceptions of performance and effect change and the configuration of power relationships. Originality/value - In contrast to much previous research on performance measurement and management the paper analyzes power as a dynamic and relational concept. The study also sheds new light on the notion of institutional embeddedness by underlining its multi-layered nature and how this gives rise to potential value conflicts among individual actors.

Pluralist Ontology: Comments on Llewellyn (2007)

Purpose - The aim is to provide a commentary on “Case studies and differentiated realities”, a paper by Sue Llewellyn, published in Design/methodology/approach - Examines the ontological statements in Llewellyns paper and analyses her criticisms of the “single reality” ontology of social constructivism. Findings - Critically examines Llewellyns differentiated worlds by looking at their ontological distinctiveness. Proposes that there are two “dimensions” to an ontological proposition, and that it is necessary to look at both in order to provide a more complete ontological statement. Discusses the extent to which Llewellyns notion of a “single reality” reflects the ontological position of social constructivism and positivism. Originality/value - Expands Llewellyns idea of pluralism in an even broader sphere where “single” and “plural” co-exist.

Chinese Public Finance Framework: A Contextual Analysis

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework (PFF) reform in that country. We argue that this reform is not just the latest instalment in a centrally dominated reform agenda (and a logical and strategic development in the process of social, political and economic transformation), but that it reflects the Central Governments struggle to fine-tune central-local financial relationships and to grapple with the consequences of the previously misplaced delegation of government budgets. In so doing, the paper challenges the prescriptive research which often pervades policy studies in China. Instead, it analyses the historical and contemporary contexts which are shaping government administration in China, and sheds new light on the background, implementation and future prospects of Chinese public sector financial reform. Overall, our contextual analysis provides a starting point for more critical research into the changes in government financial administration at both policy and organisational levels in China.

Chinese Public Finance Framework: A Critical Analysis

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a logical and strategic development in the process of social, political and economic transformation) but that it reflects the Central Governments struggle to fine-tune central-local financial relationships and to grapple with the consequences of previously misplaced delegation of government budgets. In doing so, the paper challenges the prescriptive research which often pervades policy studies in China. Instead, it offers a critical reflection on the historical and contemporary contingencies shaping Chinese state administration and sheds new light on the background, the implementation and the future prospects of public sector financial reform in China. Overall, our contextual analysis provides a starting point for more critical research of changes in the Chinese state administration at both policy and organisational levels.