Advancing theory and research and the British journal of management

In an ecosystem of management journals dominated by US heavyweights, the British Journal of Management (BJM) assumes a unique role. There is no other European business and management journal of the standing and stature of this journal that seeks both to be multidisciplinary and to appeal to a general readership of business and management scholars. This is a tribute to the efforts of previous editorial teams. At the same time, the journal faces the challenge of remaining relevant both to the immediate British Academy of Management community and to the wider scholarly one, while raising its own game in pioneering and leading debates, and in global esteem. © 2014 British Academy of Management.

Financial risk management for management accountants:Society of Management Accountants Canada, American Institute of Certified Public Accountants and Chartered Institute of Management Accountants

Management accounting guideline

An investigation of management accounting control systems in the palm oil industry:a sociomaterial approach to practice change

The primary aim of this research is to understand what constitutes management accounting and control (MACs) practice and how these control processes are implicated in the day to day work practices and operations of the organisation. It also examines the changes that happen in MACs practices over time as multiple actors within organisational settings interact with each other. I adopt a distinctive practice theory approach (i.e. sociomateriality) and the concept of imbrication in this research to show that MACs practices emerge from the entanglement between human/social agency and material/technological agency within an organisation. Changes in the pattern of MACs practices happens in imbrication processes which are produced as the two agencies entangle. The theoretical approach employed in this research offers an interesting and valuable lens which seeks to reveal the depth of these interactions and uncover the way in which the social and material imbricate. The theoretical framework helps to reveal how these constructions impact on and produce modifications of MACs practices. The exploration of the control practices at different hierarchical levels (i.e. from the operational to middle management and senior level management) using the concept of imbrication process also maps the dynamic flow of controls from operational to top management and vice versa in the organisation. The empirical data which is the focus of this research has been gathered from a case study of an organisation involved in a large vertically integrated palm oil industry company in Malaysia specifically the refinery sector. The palm oil industry is a significant industry in Malaysia as it contributed an average of 4.5% of Malaysian Gross Domestic Product, over the period 1990 -2010. The Malaysian palm oil industry also has a significant presence in global food oil supply where it contributed 26% of the total oils and fats global trade in 2010. The case organisation is a significant contributor to the Malaysian palm oil industry. The research access has provided an interesting opportunity to explore the interactions between different groups of people and material/technology in a relatively heavy process food industry setting. My research examines how these interactions shape and are shaped by control practices in a dynamic cycle of imbrications over both short and medium time periods.

Assessing the impact of management concerns in e-business requirements planning in manufacturing organizations

This paper describes the application of a model, initially developed for determining the e-business requirements of a manufacturing organization, to assess the impact of management concerns on the functions generated. The model has been tested on 13 case studies in small, medium and large organizations. This research shows that the incorporation of concerns for generating the requirements for e-business functions improves the results, because they expose issues that are of relevance to the decision making process relating to e-business. Running the model with both and without concerns, and then presenting the reasons for major variances, can expose the issues and enable them to be studied in detail at the individual function/ reason level. © IFIP International Federation for Information Processing 2013.

The state of the field in UK management research: reflections of the Research Assessment Exercise (RAE) panel

This paper reviews the state of the field of the sub-disciplines within UK management research, based upon the submissions of 94 UK higher education institutions to the Business and Management Studies Panel in the UK's 2001 Research Assessment Exercise (RAE). It offers observations on the UK model of the assessment of quality in, and funding of, research conducted in publicly funded higher education institutions.

Management of human resource in Oman

This paper provides an overview of the scenario of management of human resources and the factors influencing the same in the Sultanate of Oman. The initial section of the paper builds the case for investigating HRM practices in the Omani context. This is followed by an analysis of the background information and aspects of social environment of the Sultanate of Oman along with key national initiatives that are likely to influence the take-up and endorsement of HRM in Oman. Next, research evidence in support of key issues related to management of human resources is presented, and conclusions are drawn by analysing the significance of the reported findings. This is done by considering the current situation in Oman and by assessing key challenges for the future.

'Between a rock and a hard place':towards a theorisation of the role of gender in junior management

This paper seeks to theorise the role that gender plays in the careers of junior female managers. We do this by drawing upon two separate empirical studies, firstly a largescale study based on interviews with female managers in the West Midlands (UK) is used to explore the growth of female participation in junior managerial roles with reference to the notion of managerial careers as seduction. We explore the routes the women have taken into junior management careers and the barriers that exist to progression toward more senior roles. Secondly, a small-scale ethnographic study of a large service-based organization, also based in the West Midlands, is documented in an attempt to theorise the organizational role of female junior managers. While the dominance of masculine values and practices in organisations is explored, we also argue that growing female participation at junior managerial levels can only partly be explained by female managers adopting, or appearing to adopt, masculine behaviours. We seek to contribute to a fuller explanation by drawing attention to the way in which senior managers in the case study sought to employ female junior managers particularly for their perceived feminine skills. Significantly, however the ethnography reveals the ambiguously gendered construction of female junior managers roles through an exploration of the enactment of both masculine and feminine practices during the ‘doing’ of management.

Pragmatic approach to the development of robust real-time protocols

This research is concerned with the development of distributed real-time systems, in which software is used for the control of concurrent physical processes. These distributed control systems are required to periodically coordinate the operation of several autonomous physical processes, with the property of an atomic action. The implementation of this coordination must be fault-tolerant if the integrity of the system is to be maintained in the presence of processor or communication failures. Commit protocols have been widely used to provide this type of atomicity and ensure consistency in distributed computer systems. The objective of this research is the development of a class of robust commit protocols, applicable to the coordination of distributed real-time control systems. Extended forms of the standard two phase commit protocol, that provides fault-tolerant and real-time behaviour, were developed. Petri nets are used for the design of the distributed controllers, and to embed the commit protocol models within these controller designs. This composition of controller and protocol model allows the analysis of the complete system in a unified manner. A common problem for Petri net based techniques is that of state space explosion, a modular approach to both the design and analysis would help cope with this problem. Although extensions to Petri nets that allow module construction exist, generally the modularisation is restricted to the specification, and analysis must be performed on the (flat) detailed net. The Petri net designs for the type of distributed systems considered in this research are both large and complex. The top down, bottom up and hybrid synthesis techniques that are used to model large systems in Petri nets are considered. A hybrid approach to Petri net design for a restricted class of communicating processes is developed. Designs produced using this hybrid approach are modular and allow re-use of verified modules. In order to use this form of modular analysis, it is necessary to project an equivalent but reduced behaviour on the modules used. These projections conceal events local to modules that are not essential for the purpose of analysis. To generate the external behaviour, each firing sequence of the subnet is replaced by an atomic transition internal to the module, and the firing of these transitions transforms the input and output markings of the module. Thus local events are concealed through the projection of the external behaviour of modules. This hybrid design approach preserves properties of interest, such as boundedness and liveness, while the systematic concealment of local events allows the management of state space. The approach presented in this research is particularly suited to distributed systems, as the underlying communication model is used as the basis for the interconnection of modules in the design procedure. This hybrid approach is applied to Petri net based design and analysis of distributed controllers for two industrial applications that incorporate the robust, real-time commit protocols developed. Temporal Petri nets, which combine Petri nets and temporal logic, are used to capture and verify causal and temporal aspects of the designs in a unified manner.

Management and management education in a less developed economy: the case of Malawi

Malawi is seen as a society in transition, and as a consequence, it is argued, Malawian managers face particular problems where traditional and Western values intersect. The role of the Polytechnic of Malawi as a provider of management education in this environment is thus problematical. The thesis begins with a description of the Malawian business environment in its geographical, historical, political, cultural, economic and institutional forms, and then goes on to examine the problems practising managers themselves feel they face, and attempts to explain these problems in terms of the environmental factors described, and the environmental changes taking place. It is concluded, from the analysis conducted, that the environmental features discussed interact in a complex way to make Malawian managers averse to exercising initiative and taking decisions. The question of what the Polytechnic can do to help overcome this aversion is addressed. The field research was conducted in Malawi in the seven months January to July, 1980, during which time 207 questionnaires were administered to junior and middle managers working in all sectors of the economy at levels equivalent to Polytechnic graduate entry. In addition, a number of senior managers (both Malawian and expatriate) were interviewed, a case study was conducted in a manufacturing organisation, and a second questionnaire was administered to all business students at the Polytechnic. Extensive use of official statistics was also made where appropriate.

The interaction between the implementation of an occupational health and safety management system and safety culture:a case study in the rubber industry

A prominent theme emerging in Occupational Health and Safety (OSH) is the development of management systems. A range of interventions, according to a prescribed route detailed by one of the management systems, can be introduced into an organisation with some expectation of improved OSH performance. This thesis attempts to identify the key influencing factors that may impact upon the process of introducing interventions, (according to B88800: 1996, Guide to Implementing Occupational Health and Safety Management Systems) into an organisation. To help identify these influencing factors a review of possible models from the sphere of Total Quality Management (TQM) was undertaken and the most suitable TQM model selected for development and use in aSH. By anchoring the aSH model's development in the reviewed literature a range ofeare, medium and low level influencing factors were identified. This model was developed in conjunction with the research data generated within the case study organisation (rubber manufacturer) and applied to the organisation. The key finding was that the implementation of an OSH intervention was dependant upon three broad vectors of influence. These are the Incentive to introduce change within an organisation which refers to the drivers or motivators for OSH. Secondly the Ability within the management team to actually implement the changes refers to aspects, amongst others, such as leadership, commitment and perceptions of OSH. Ability is in turn itself influenced by the environment within which change is being introduced. TItis aspect of Receptivity refers to the history of the plant and characteristics of the workforce. Aspects within Receptivity include workforce profile and organisational policies amongst others. It was found that the TQM model selected and developed for an OSH management system intervention did explain the core influencing factors and their impact upon OSH performance. It was found that within the organisation the results that may have been expected from implementation of BS8800:1996 were not realised. The OSH model highlighted that given the organisation's starting point, a poor appreciation of the human factors of OSH, gave little reward for implementation of an OSH management system. In addition it was found that general organisational culture can effectively suffocate any attempts to generate a proactive safety culture.

The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes

Purpose: The purpose of this paper is to investigate the relations between perceived business uncertainty (PBU), use of external risk management (RM) consultants, formalisation of RM, magnitude of RM methods and perceived organisational outcomes. Design/methodology/approach: This paper is based on a questionnaire survey of members of the Chartered Institute of Management Accountants in the UK. Using AMOS 17.0, the paper tests the strength of the direct and indirect effects among the variables and explores the fit of the overall path model. Findings: The results indicate significant and positive associations exist between the extent of PBU and the level ofRMformalisation, as well as between the level ofRMformalisation and the magnitude of RMmethods adopted. The use of externalRMconsultants is also found to have a significant and positive impact on the magnitude of RM methods adopted. Finally, both the extent of RM formalisation and the magnitude of RM methods adopted are seen to be significantly associated with overall improvement in organisational outcomes. Research limitations/implications: The study uses perceptual measures of the level of business uncertainty, usage of RM and organisational outcomes. Further, the respondents are members of a management accounting professional body and the views of other managers, such as risk managers, who are also important to the governance process are not incorporated. Originality/value: This study provides empirical evidence on the impact ofRMdesign and usage on improvements in organisational outcomes. It contributes to the RM literature where empirical research is needed in order to be comparable with the traditional management control system literature.