دانلود رایگان مقاله انگلیسی اطلاعات مدیریت حسابداری و جلسات آینده هیات مدیره دانشکده انگلیسی - امرالد 2018

Abstract

Purpose – This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college. Design/methodology/approach – The empirical fieldwork uses an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed. Findings – The paper supports Parker (2007) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom. Research limitations/implications – Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here. Practical implications – Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside the formal board meeting and committee structure. Originality/value – A deeper understanding of how directors’ mental models, boardroom behaviours and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.

Conclusion

This article contributes to the literature that considers the intersection of corporate governance and management accounting information. It also develops the management accounting and boundary object literature by locating its study of management accounting information at a board level and not an operational level. Additionally, it contributes rich empirical evidence to the qualitative non-profit governance literature (Parker and Hoque, 2015; McNulty et al., 2013) with its study of an English further education (FE) College. Empirically, the findings support Parker (2007) and Cornforth and Edward’s (1999) observation that non-executives do not want to engage in operational type talk within the board meeting. A significant implication of this observation has been developed theoretically. Management accounting information can only give an expansive visibility of an organisation if it is fused with operational understandings. This fusion, or intertwining, takes place within operational type, problem solving talk. If this type of talk is not present within a board meeting, non-executives will never gain the visibility of an organisation – that can be mediated using management accounting information – from the board meeting alone.