Rouven Trapp

Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals

Abstract This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). We find that scholars from Asian countries tend to be more heavily involved in international cooperation than researchers from most European countries and the USA. A Ph.D. from a leading school, a scholars previous publication experience and a past appointment as editor or editorial board member are positively associated with the propensity for cooperation, while a researchers current affiliation has only limited impact. Surprisingly, our findings show that cooperation is not related to a greater research impact as measured by citation numbers per paper. Finally, we find a significant negative relationship between a scholars share of co-authored papers and his or her research output in leading accounting journals as measured by the weighted numbers of papers per author.

Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse

ZusammenfassungIm Zuge der Integration des Rechnungswesens entstehen intensive inhaltliche Abhängigkeiten zwischen der Controlling- und der Rechnungswesenabteilung. In der Literatur wird argumentiert, dass der geänderten Situation mittels organisatorisch-personeller Maßnahmen in Form einer aufbauorganisatorischen Zusammenlegung beider Abteilungen, informeller Zusammenarbeit, formalisierter Kooperationsmaßnahmen sowie eines Aufbaus von zusätzlichem Fachwissen Rechnung getragen werden kann. Der Beitrag beleuchtet mittels einer vergleichenden Feldstudie empirisch das Ausmaß und die Hintergründe der Realisierung der genannten Maßnahmen.AbstractFollowing an integration of management and financial accounting systems, companies consider organizational measures to adapt to increased mutual dependencies between management and financial accounting departments. Based on conceptual literature we deduce four such measures: a merger of both departments as well as informal collaboration, formalized cooperative measures and increasing requirements regarding the know-how of the staff in both departments. We present results from a cross-sectional field study which explicate both the reasons for the implementation of these measures and the extent to which they are used.

Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types

Abstract Against the background of regulatory initiatives that put hospitals under increasing financial pressure, we explore performance measurement and compensation practices in hospitals through a multiple case study. We extend previous research by comparing practices among different ownership types (i.e. public, non-profit, and private) and by providing initial evidence on compensation schemes for the clinical staff. Our empirical investigation is embedded in the ‘stewardship–agency axis’ that allows the development of theoretical arguments about the interdependencies between ownership and performance measurement systems (PMS). We distinguish two primary levels of analysis – the types of measures implemented and their linkage with compensation and decision-making. Our findings suggest that the types of measures are primarily affected by regulatory pressures, while powerful internal actors considerably influence the linkage between these measures and compensation. Consistent with our theorised patterns, cross-case analyses indicate differences between ownership types concerning the performance dimensions that are prioritised and the linkage of performance measures with compensation of the clinical staff. Together, these findings provide evidence on the interdependent effects of the regulatory environment, the type of ownership and internal actors on a hospitals PMS. We also provide some tentative explanations for these findings based on insights from institutional and behavioural theory.

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting:

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. The foundation of our paper is a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research.

Management accounting networks in corporate processes – a cross-national study

Purpose This study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study illustrates relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. Design/methodology/approach This study builds on field study data from semi-structured interviews with senior management accountants in German and Spanish companies. The authors analyze the data within the framework of the actor-network theory (ANT). Findings In the sampled German companies, strong networks between management accountants and other corporate functions have been established, whereas the corresponding Spanish networks are emerging but remain fragile because of interference from anti-programs, mistrust and defensive departmental attitudes. Although MA in Spain has established only few accepted routines and remains distant from managerial decision-making, it enjoys an unquestioned standing in the German companies, because its routines and procedures are embedded into corporate culture. This embedding is facilitated by not only information technology but also relatively simple tools such as templates, timetables and standardized agendas. Research limitations/implications The present study underlines how combining the field study approach with rationales from ANT can provide relevant insights into MA practices in its corporate context. Practical implications The present study provides guidance for management accountants striving for an increased influence on corporate decision-making and an improved collaboration with corporate management. Originality/value The authors extend the traditional spectrum of theoretical approaches in comparative MA studies. The ANT lens allows to show how styles of MA are shaped by interdependencies between institutional settings and networking processes. In this way, this paper complements previous cross-country research, which has mainly relied on contingency theory to examine static, country-specific differences in relation to distinct environmental and cultural conditions.

Rejection, reproduction and reshaping – a field study on global budget control practices in multinational companies

Purpose The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures established in German headquarters (HQs) are transferred to their Chinese subsidiaries and whether and why these structures are (not) used as intended by the HQs. Design/methodology/approach The research is based on a field study comprising 23 multinational companies (MNCs). Following a dyadic research design, representatives of the German HQs and Chinese subsidiaries were interviewed. Data were collected during 58 semi-structured interviews with 78 management accountants and managers. Based on cross-case analyses, commonalities and differences were identified that provide insights into contextual influences that shape the way, in which global MCSs are de facto used at the subsidiary level. Findings The study provides evidence for different receptions at the subsidiary level. While the budget control structures established in the German HQs guide managerial decision-making in some cases, they get modified or even rejected in others. The findings suggest that these receptions are particularly contingent on the perceived utility of budget control structures among the locals, which is interrelated with the perceived predictability of future developments. In particular, the findings suggest that HQs may impact the paths of travel, given that an ex ante adjustment of global budget control structures may reinforce the reproduction of practices at the local level. The decision to adjust the structures is contingent on organisational characteristics. Research limitations/implications The paper encourages further research on the contextual influences that impact how MCSs established at the HQ level are used at the subsidiary level. The paper focuses primarily on environmental peculiarities, which are potentially less important for management control devices other than budget control. Thus, the generalisability of the findings of this paper to other management control devices may be limited. Practical implications The findings suggest that MNCs should consider how foreign employees receive global MCSs established at the HQ level and take the locals’ perception of the utility of structures into account. Adjusting global structures without undermining them may reinforce their reproduction at the local level. Originality/value Based on a field study approach, the paper provides the first cross-case analysis that sheds light on the contextual influences on the ways, in which global budget control structures are used in foreign subsidiaries. Moreover, the simultaneous consideration of the HQ and subsidiary levels allows for an exploration of the complex interplay between actions and perceptions at the different levels. Eventually, the paper provides first evidence on the globalisation of management control structures within a setting with considerable economic, political and cultural disparities. The paper encourages and serves as a point of departure for further research culminating in a framework comprising important drivers of the globalisation of MCSs at different levels (e.g. environmental, organisational, individual).

Trends und Herausforderungen im internationalen Controlling

Dr. Rouven Trapp ist Assistant Professor im Department of Accounting an der Rijksuniversiteit Groningen (Niederlande). Multinationale Unternehmen sind vielfältigen wirtschaftlichen, gesellschaftlichen sowie technologischen Entwicklungen ausgesetzt, die Herausforderungen für das internationale Controlling mit sich bringen. Der vorliegende Beitrag gibt einen Überblick über ausgewählte aktuelle Entwicklungen und zeigt ihre Auswirkungen auf die Aufgaben und Instrumente des internationalen Controllings auf.

Harmonizing management accounting in international subsidiaries: beyond national borders

Purpose – The purpose of this study is to explore if and how companies strive for a harmonization of management accounting systems in their international business units to support company-wide consistent strategy implementation and to analyze the underlying drivers and pitfalls. Our paper is motivated by the tension between the need for consistent strategy implementation in the different international business units of multinational companies and the traditional differences in management accounting practices across countries. Design/methodology/approach – The field study comprised semi-structured in-depth interviews with management accounting experts in selected German and Spanish business units of 15 major German multinational companies. Findings – The authors identified strong efforts for company-wide harmonization of management accounting practices and found that beside explicit initiatives set by corporate headquarters, more implicit pressures such as the education of management accountants, the work ...

Delegation zwischen Haupt- und Ehrenamt – Corporate Governance in Sportverbänden

In Nonprofit-Organisationen (NPOs) bestehen Delegationsbeziehungen zwischen dem ehrenamtlichen Fuhrungsgremium und der hauptamtlichen Geschaftsfuhrung. Infolge von Interessendivergenzen und Informationsasymmetrien stellt sich die Frage, wie eine „gute“ Organisationsfuhrung auszugestalten ist. Im Schrifttum finden sich Hinweise, dass eine eindeutige Aufgabenverteilung zwischen den haupt- und ehrenamtlichen Fuhrungsgremien einen zentralen Mechanismus zur Vermeidung von Governance-Problemen in NPOs darstellt. Diese Aufgabenseparation wird im Rahmen des vorliegenden Beitrags empirisch untersucht. Am Beispiel deutscher Sportverbande wird im Zuge einer Feldstudie die Aufgabenverteilung zwischen haupt- und ehrenamtlichen Fuhrungskraften explorativ erschlossen. Dabei wird der Fokus auf die Zusammenarbeit der Gremien bei der Entwicklung der Verbandsstrategie, ihrer Operationalisierung und deren Kontrolle gerichtet. Die Resultate deuten an, dass die Aufgabenverteilung im Hinblick auf die Strategieentwicklung und -verabschiedung sowie die Formalzielplanung weitgehend mit den Empfehlungen der normativen Literatur ubereinstimmt. Handlungsbedarfe zeichnen sich demgegenuber bei der Sachzielplanung und den Kontrolltatigkeiten der ehrenamtlichen Fuhrungsgremien ab.

Konvergenz des Rechnungswesens

Die Konvergenz des internen und externen Rechnungswesens stellt ein in der Unternehmenspraxis und der wissenschaftlichen Diskussion gleichermasen vielbeachtetes Phanomen dar. Gegenstand dieser Entwicklung ist die Verschiebung der Trennlinie zwischen dem internen und externen Rechnungswesen: Die zur Koordination von Geschaftsbereichen eingesetzte Steuerungsrechnung wird aus der Gewinn- und Verlustrechnung abgeleitet und basiert somit auf den Daten des externen Rechnungswesens. Der vorliegende Beitrag erlautert mit der partiellen Konvergenz eine weit verbreitete Konzeption, fasst ihren Implementierungsstand in der Unternehmenspraxis zusammen und erortert mogliche Entwicklungsperspektiven.