Ivo De Loo

Technology Spillovers between Sectors

Technology spillovers are an important source of economic growth. This article presents a new method to measure technology spillovers at the macroeconomic or sectoral level by means of a so-called technology flow matrix. The main novelty relative to existing technology flow matrices is that the matrix in this article provides insight into the time dimension of the spillover process. The matrix is used to assess whether or not R&D spillovers lead to a more equal distribution of technology investment over sectors.

Detecting behavioural patterns of Dutch controller graduates through interpretive interactionism principles

Purpose – The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession. Design/methodology/approach – Protoscripts were derived, using interview techniques and a research method called “interpretive interactionism”. These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations. Findings – The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering. Research limitations/implications – The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete. Practical implications – The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work. Originality/value – Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.

Cutting the Gordian knot [?]:a response to Lukka and Vinnari (2014)

Purpose – The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management accounting theory (or theories) and how to modestly clarify contributions to the extant literature. Design/methodology/approach – The approach the authors take can be seen as (a)n interdisciplinary literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie, 2014, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to accounting research using actor network theory. Findings – While a distinction between domain and methods theories … may appear analytically viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the authors cast a measure of doubt on the quest to significantly extend theoretical contributions from accounting research. Research limitations/implications – Rather than making (apparently) grandiose claims about (theoretical) contributions from individual studies, the authors suggest making more modest claims from the research. The authors try to provide a more appropriate and realistic approach to the appreciation of research contributions. Originality/value – The authors contribute to the debate on how theoretical contributions can be made in the accounting literature by constructively debating some views that have recently been outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by these authors. The authors also suggest and highlight (alternative) ways in which contributions might be discerned and clarified.

Black Swan records, 1921 to 1924: from a swanky swan to a dead duck

In this study, the brief life of the Pace Phonograph Corporation, which produced recordings under the Black Swan label, is traced from its founding in 1921 to its demise in 1924. The state of its management and accounting systems, especially in the context of small business, is examined together with economic and technological conditions, under-capitalisation, and racial issues as explanatory factors contributing to the demise of what was, in its heyday of 1921-1922, one of the most successful Afro-American-owned businesses of its time. It is concluded that the state of accounting knowledge of the time and the lack of accounting knowledge within management ranks did not cause the failure of the company but exacerbated the difficulties faced by small start-up businesses in the early 1920s, particularly those founded by Afro-Americans.

“[T]here are known knowns … things we know that we know”: Some reflections on the nature and practice of interpretive accounting research

Purpose - The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project. The authors suggest that adopting some of the views expounded in the IAR project may lead to the accounting research community becoming isolated from other interpretive methodology inspired disciplines. The paper aims to discuss these issues. Design/methodology/approach - Currently popular views on IAR are informed by selective theoretical insights from interpretive sociology. The authors argue that these insights cannot provide a general frame with which to encapsulate accounting research that may be reasonably termed “interpretive.” Findings - The authors’ reading of the literature suggests that the some of the IAR literature exhibits: a tendency to routinely make overly specific claims for what it is possible for interpretive research to achieve; the promotion of a somewhat reductionist view of what the bounds of interpretive research are. The authors suggest that these tendencies detract from the strengths of (adopting a broad view of) IAR. Research limitations/implications - In expressing the authors’ concerns, the authors do not wish to make an exclusive argument for what IAR is and is not. This would not be in line with writing an interpretive paper. While the authors do not eschew the possibility of a limited building of knowledge by applying interpretive methodological stances neither do the authors see such activity as a central plank of interpretive research. Practical implications - The authors believe that positivistic commentaries on qualitative enquiry should not be taken as exemplary of interpretive research (in accounting – or elsewhere). The authors feel that IAR needs to be more open to an array of subjectivist motivations, if it is to provide useful critique of the nature of day-to-day accounting practice. Originality/value - The authors seek to go beyond the rather unhelpful debate about whether IAR should be seen to possess both objective and subjective elements. The authors argue that IAR suffers more from a lack of engagement and debate than it faces dangers from areas of interpretive methodology that adopt positions considered to be too subjectivist.

Enhancing the transparency of accounting research: the case of narrative analysis

Purpose - – This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a narrative and how these may be analyzed is open to debate. After suggesting an approach of how to deal with narrative analysis, the authors critically discuss how far it might offer insights into a particular accounting case. Design/methodology/approach - – After having explained what the authors’ view on narrative analysis is, and how this is linked with the extant literature, the authors examine the socialisation processes of two early career accountants that have been articulated in an interview context. Findings - – The approach to narrative analysis set out in this paper could help to clarify how and why certain interpretations from an interview are generated by a researcher. The authors emphasise the importance of discussing a researcher’s process of discovery when an interpretive approach to research is adopted. Research limitations/implications - – The application of any method, and what a researcher thinks can be distilled from this, depends on the research outlook he/she has. As the authors adopt an interpretive approach to research in this paper, they acknowledge that the interpretations of narratives, and what they deem to be narratives, will be infused by their own perceptions. Practical implications - – The authors believe that the writing-up of qualitative research from an interpretive stance would benefit from an explicit acceptance of the equivocal nature of interpretation. The way in which they present and discuss the narrative analyses in this paper intends to bring this to the fore. Originality/value - – Whenever someone says he/she engages in narrative analysis, both the “narrative” and “analysis” part of “narrative analysis” need to be explicated. The authors believe that this only happens every so often. This paper puts forward an approach of how more clarity on this might be achieved by combining two frameworks in the extant literature, so that the transparency of the research is enhanced.

The life of an accounting information systems research course

ABSTRACT This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.

The Existential Perversity of Management Accounting and Control

A fear to make mistakes in organizational settings, and a general perception that organizations must endlessly become increasingly “effective” and “excellent” seems to dominate much of our organizational communications and economic policy discussion (Pauchant, 1995).