@article {1975831, title = {Role of different levers of control on a family business{\textquoteright}s professionalisation journey}, year = {2019}, month = {2019}, address = {Auckland, New Zealand}, keywords = {Accounting}, author = {Akroyd,Chris and Biswas,Sharlene and O{\textquoteright}Grady,Winnie and Mitchell,Kate} } @article {1968306, title = {A Revenue Management Perspective of Management Accounting Practice in Small Businesses}, journal = {Meditari Accountancy Research}, volume = {21}, year = {2013}, month = {2013}, pages = {92-116}, address = {Bingley}, abstract = {Purpose: The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. Design/methodology/approach: The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings: We identify that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, we identify various attributes of small businesses that provide alternative specifications of the size contingency variable. Research limitations/implications: The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study is intended to illustrate some of the influences of small business characteristics identified in our framework. Given its narrow scope, our findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences. Practical implications: The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation. Originality/value: The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-0023}, author = {Ng,Fred and Harrison,Julie and Akroyd,Chris} } @article {1968316, title = {The Roles of Management Control in a Product Development Setting}, journal = {Qualitative Research in Accounting and Management}, volume = {8}, year = {2011}, month = {2011}, pages = {212-237}, abstract = {Purpose {\textendash} The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context.

Design/methodology/approach {\textendash} A nine-month, in-depth field study was carried out at a subsidiary of an Australasian multinational firm which operates in the consumer foods industry. A participant observation approach was used to collect field notes and documents from the organisation, which were analysed through the lens of ethnomethodology.

Findings {\textendash} The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product development setting.

Research limitations/implications {\textendash} The implication of this finding is that the role of management control changes during product development due to the involvement of different organisational members (communities of practice) and the activities that they carry out. This helps build a more holistic understanding of control in product development. As this is a field study of a specific company, the findings are not generalizable to other companies or settings. Future research needs to investigate other possible roles which management control may play in this context.

Originality/value {\textendash} The paper extends the research in this area by showing how and why management control can take on multiple roles in practice.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/loi/qram}, author = {Akroyd,Chris and Maguire,W.} }