Jodie is Senior Lecturer in Accounting. Her academic research background is in the areas of Managerial Accounting and Public Sector Financial Management. She has published in Accounting, Organizations and Society, Management Accounting Research, Accounting, Auditing and Accountability Journal, European Accounting Review, Financial Accountability and Management, Contemporary Accounting Research, and Public Money and Management. Jodie is an Associate Editor of the Journal of Accounting and Organizational Change and she is a member of the Editorial Advisory Board for Qualitative Research in Accounting and Management. Address: Manchester, England, United Kingdom
Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks, from th... more Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks, from the identification of an interesting research question (cf. Sandberg and Alvesson, 2011) to an appealing write-up that meets the expectations of the target audience (cf. Golden-Biddle and Locke, 2007). In this chapter, we focus on two challenges that researchers encounter at some point along this journey. These are (1) the challenge to ensure, and communicate, the integrity of one’s findings, and (2) the challenge to write up the data in a way that does justice to the qualitative nature of the research. We refer to these issues as concerns with credibility and authenticity, respectively. The purpose of the chapter is to revisit different strategies for producing credible and authentic accounts and to illustrate the application of such strategies in the area of accounting research. Our intention is not to provide an ultimate ‘checklist’ as this may ‘function to the detriment of thoughtful or innovative research practice’ (Barbour, 2014, p. 498). Rather, the goal is to sensitize the reader, by way of example, to the importance of acknowledging credibility and authenticity as key building blocks of good qualitative research
In highly innovative industries, C-suite executives must invest in Research & Development (R&D)
t... more In highly innovative industries, C-suite executives must invest in Research & Development (R&D) to stay competitive. However, success in R&D is not simply a matter of the amount of R&D spend. Badly chosen projects that are not aligned with a firm’s strategy or poorly managed projects can be fatal for an organization. Although R&D is critical for sustaining the financial performance of an organization, timepressed CFOs often direct their attention toward manufacturing performance issues or shortterm results such as whether a R&D project is currently within budget and on schedule. They leave important decisions such as the selection of strategically worthwhile projects and how to reduce the likelihood of project failure to others. While some CFOs may feel uneasy being involved in R&D—claiming they do not possess the technical background necessary to contribute to innovation strategy and the selection and management of strategically worthwhile projects—they can do much more to facilitate successful R&D. This report confronts the important issue of how the CFO can add discipline to R&D processes. It is concerned specifically with industry Technology Roadmaps and proposes some ways they can be useful to practitioners. A Technology Roadmap is a risk management tool that supports the growth of an industry. It is a document that can be used as a reference point when choosing and managing R&D projects. It provides an overview of what those in the industry see as the future needs and technical challenges facing the industry, and it outlines possible solutions. This report draws on a case study of the semiconductor industry to help improve executives’ knowledge of Technology Roadmaps. The semiconductor industry was the first industry to develop a Technology Roadmap. The Technology Roadmap has been the lifeblood of that industry for more than 20 years, allowing it to improve the performance-to-cost ratio of wafer chips continually. Other industries such as biopharmaceuticals and energy have drawn on the experience of the semiconductor industry to learn how to organize and develop Technology Roadmaps.
vidence suggests society still does not view whistleblowers as wholly legitimate – despite legal ... more vidence suggests society still does not view whistleblowers as wholly legitimate – despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis, (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, first- and second-hand interviews, websites and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self-narratives, we identify four narrative patterns: (1) Trigger(s): the event(s) leading to whistleblowing; (2) Personality traits: whistleblower’s morality, resourcefulness, and determination; (3) Constraints: barriers requiring regulatory and organizational change; and (4) Consequences: the longer-term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a data-set of 1,621 press articles, we find indications that these narrative patterns resonate in the media – which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, i.e., a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research.
The purpose of this paper is to provide greater insight into the workings of the specifier/provid... more The purpose of this paper is to provide greater insight into the workings of the specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. The case study empirics take place in a large local government water authority. Data were gathered by face-to-face interviews with twenty-six managers using a semi-structured interview schedule. The following five lessons are identified: (1) private sector co-ordination and management mechanisms can be relied upon to help reduce the ambiguity surrounding the specifier/provider model; (2) the providers are likely to be more anxious about the introduction of the model because poorly perceived performance may result in outsourcing; (3) to improve the ability of the organization to co-ordinate activities the model requires clearly defined specifier and provider roles and tasks; (4) the service level agreement is an important communication device fo...
... and Zahirul Hoque Charles Darwin Business School Charles Darwin University Australia Accepted... more ... and Zahirul Hoque Charles Darwin Business School Charles Darwin University Australia Accepted for Presentation at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004 Singapore Page 2. 2 ...
This paper extends our knowledge on how software-based accounting tools might work effectively wi... more This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some
Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry ... more Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry Volume 8 | Issue 3
ABSTRACT This paper reports a case study of budgeting at an Australian university to understand h... more ABSTRACT This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor's efforts to legitimate the organization's financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization's internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy.
Page 1. Financial Accountability & Management, 23(1), February 2007, 0267-4424 DEVELOPING WHO... more Page 1. Financial Accountability & Management, 23(1), February 2007, 0267-4424 DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA ...
ABSTRACT This paper reports a case study of budgeting at an Australian university to understand h... more ABSTRACT This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor's efforts to legitimate the organization's financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization's internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy.
... The specifier/provider model in the Australian public sector. The Authors. Jodie Moll, Manche... more ... The specifier/provider model in the Australian public sector. The Authors. Jodie Moll, Manchester Business School, The University of Manchester, Manchester, UK. Zahirul Hoque, Department of Accounting, La Trobe University, Melbourne, Australia. Acknowledgements. ...
... Falk, H., Neilson, J. (1993), "Financial reporting by local governme... more ... Falk, H., Neilson, J. (1993), "Financial reporting by local government and the ... and Britain", Accounting, Auditing & Accountability Journal, Paris, recent Public Sector Financial Management Developments ... Guthrie, J. (1999), "A critique of the application of accrual accounting to the ...
Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks, from th... more Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks, from the identification of an interesting research question (cf. Sandberg and Alvesson, 2011) to an appealing write-up that meets the expectations of the target audience (cf. Golden-Biddle and Locke, 2007). In this chapter, we focus on two challenges that researchers encounter at some point along this journey. These are (1) the challenge to ensure, and communicate, the integrity of one’s findings, and (2) the challenge to write up the data in a way that does justice to the qualitative nature of the research. We refer to these issues as concerns with credibility and authenticity, respectively. The purpose of the chapter is to revisit different strategies for producing credible and authentic accounts and to illustrate the application of such strategies in the area of accounting research. Our intention is not to provide an ultimate ‘checklist’ as this may ‘function to the detriment of thoughtful or innovative research practice’ (Barbour, 2014, p. 498). Rather, the goal is to sensitize the reader, by way of example, to the importance of acknowledging credibility and authenticity as key building blocks of good qualitative research
In highly innovative industries, C-suite executives must invest in Research & Development (R&D)
t... more In highly innovative industries, C-suite executives must invest in Research & Development (R&D) to stay competitive. However, success in R&D is not simply a matter of the amount of R&D spend. Badly chosen projects that are not aligned with a firm’s strategy or poorly managed projects can be fatal for an organization. Although R&D is critical for sustaining the financial performance of an organization, timepressed CFOs often direct their attention toward manufacturing performance issues or shortterm results such as whether a R&D project is currently within budget and on schedule. They leave important decisions such as the selection of strategically worthwhile projects and how to reduce the likelihood of project failure to others. While some CFOs may feel uneasy being involved in R&D—claiming they do not possess the technical background necessary to contribute to innovation strategy and the selection and management of strategically worthwhile projects—they can do much more to facilitate successful R&D. This report confronts the important issue of how the CFO can add discipline to R&D processes. It is concerned specifically with industry Technology Roadmaps and proposes some ways they can be useful to practitioners. A Technology Roadmap is a risk management tool that supports the growth of an industry. It is a document that can be used as a reference point when choosing and managing R&D projects. It provides an overview of what those in the industry see as the future needs and technical challenges facing the industry, and it outlines possible solutions. This report draws on a case study of the semiconductor industry to help improve executives’ knowledge of Technology Roadmaps. The semiconductor industry was the first industry to develop a Technology Roadmap. The Technology Roadmap has been the lifeblood of that industry for more than 20 years, allowing it to improve the performance-to-cost ratio of wafer chips continually. Other industries such as biopharmaceuticals and energy have drawn on the experience of the semiconductor industry to learn how to organize and develop Technology Roadmaps.
vidence suggests society still does not view whistleblowers as wholly legitimate – despite legal ... more vidence suggests society still does not view whistleblowers as wholly legitimate – despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis, (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, first- and second-hand interviews, websites and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self-narratives, we identify four narrative patterns: (1) Trigger(s): the event(s) leading to whistleblowing; (2) Personality traits: whistleblower’s morality, resourcefulness, and determination; (3) Constraints: barriers requiring regulatory and organizational change; and (4) Consequences: the longer-term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a data-set of 1,621 press articles, we find indications that these narrative patterns resonate in the media – which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, i.e., a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research.
The purpose of this paper is to provide greater insight into the workings of the specifier/provid... more The purpose of this paper is to provide greater insight into the workings of the specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. The case study empirics take place in a large local government water authority. Data were gathered by face-to-face interviews with twenty-six managers using a semi-structured interview schedule. The following five lessons are identified: (1) private sector co-ordination and management mechanisms can be relied upon to help reduce the ambiguity surrounding the specifier/provider model; (2) the providers are likely to be more anxious about the introduction of the model because poorly perceived performance may result in outsourcing; (3) to improve the ability of the organization to co-ordinate activities the model requires clearly defined specifier and provider roles and tasks; (4) the service level agreement is an important communication device fo...
... and Zahirul Hoque Charles Darwin Business School Charles Darwin University Australia Accepted... more ... and Zahirul Hoque Charles Darwin Business School Charles Darwin University Australia Accepted for Presentation at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004 Singapore Page 2. 2 ...
This paper extends our knowledge on how software-based accounting tools might work effectively wi... more This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfiguration of the ERP to integrate some
Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry ... more Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry Volume 8 | Issue 3
ABSTRACT This paper reports a case study of budgeting at an Australian university to understand h... more ABSTRACT This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor's efforts to legitimate the organization's financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization's internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy.
Page 1. Financial Accountability & Management, 23(1), February 2007, 0267-4424 DEVELOPING WHO... more Page 1. Financial Accountability & Management, 23(1), February 2007, 0267-4424 DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA ...
ABSTRACT This paper reports a case study of budgeting at an Australian university to understand h... more ABSTRACT This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget system borrowed from the institutional environment. The intent was to convey to a key funding agency and to staff that the newly merged entity would be governed appropriately. We analyze a set of sequential and interlinked processes in which these aspirations were challenged repeatedly by senior academic and administrative staff. Finding the budget system to be inconsistent with their values and expectations for the university, staff undermined it through patterns of under- and over-spending. We show how these behaviors jeopardized the vice-chancellor's efforts to legitimate the organization's financial management practices for a key funding agency. A core contribution of our paper is to analyze empirically the importance of the institutional demands that an organization's internal constituents may make of its accounting practices. We argue that managers, staff and other internal constituents should be seen as significant legitimating agents. We show how attention to their demands becomes all the more relevant when budget and accounting systems for internal use are loosely coupled from those used for external reporting. In such circumstances, conflicting demands by internal and external constituents may not be dealt with through the development of separate and compartmentalized systems. This makes it problematic to assume that adoption of accounting systems from an institutional field will result in a steady-state of organizational legitimacy.
... The specifier/provider model in the Australian public sector. The Authors. Jodie Moll, Manche... more ... The specifier/provider model in the Australian public sector. The Authors. Jodie Moll, Manchester Business School, The University of Manchester, Manchester, UK. Zahirul Hoque, Department of Accounting, La Trobe University, Melbourne, Australia. Acknowledgements. ...
... Falk, H., Neilson, J. (1993), "Financial reporting by local governme... more ... Falk, H., Neilson, J. (1993), "Financial reporting by local government and the ... and Britain", Accounting, Auditing & Accountability Journal, Paris, recent Public Sector Financial Management Developments ... Guthrie, J. (1999), "A critique of the application of accrual accounting to the ...
Handbook on Qualitative Accounting Research Methods, 2017
Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks,
from th... more Producing ‘good’ qualitative research requires mastering a range of not-so-obvious tasks, from the identification of an interesting research question (cf. Sandberg and Alvesson, 2011) to an appealing write-up that meets the expectations of the target audience (cf. Golden-Biddle and Locke, 2007). In this chapter, we focus on two challenges that researchers encounter at some point along this journey. These are (1) the challenge to ensure, and communicate, the integrity of one’s findings, and (2) the challenge to write up the data in a way that does justice to the qualitative nature of the research. We refer to these issues as concerns with credibility and authenticity, respectively. The purpose of the chapter is to revisit different strategies for producing credible and authentic accounts and to illustrate the application of such strategies in the area of accounting research. Our intention is not to provide an ultimate ‘checklist’ as this may ‘function to the detriment of thoughtful or innovative research practice’ (Barbour, 2014, p. 498). Rather, the goal is to sensitize the reader, by way of example, to the importance of acknowledging credibility and authenticity as key building blocks of good qualitative research.
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Papers by Jodie Moll
to stay competitive. However, success in R&D is not simply a matter of the amount of R&D spend.
Badly chosen projects that are not aligned with a firm’s strategy or poorly managed projects can
be fatal for an organization.
Although R&D is critical for sustaining the financial performance of an organization, timepressed
CFOs often direct their attention toward manufacturing performance issues or shortterm
results such as whether a R&D project is currently within budget and on schedule. They
leave important decisions such as the selection of strategically worthwhile projects and how to
reduce the likelihood of project failure to others.
While some CFOs may feel uneasy being involved in R&D—claiming they do not possess
the technical background necessary to contribute to innovation strategy and the selection and
management of strategically worthwhile projects—they can do much more to facilitate successful
R&D. This report confronts the important issue of how the CFO can add discipline to R&D
processes. It is concerned specifically with industry Technology Roadmaps and proposes some
ways they can be useful to practitioners. A Technology Roadmap is a risk management tool that
supports the growth of an industry. It is a document that can be used as a reference point when
choosing and managing R&D projects. It provides an overview of what those in the industry see
as the future needs and technical challenges facing the industry, and it outlines possible solutions.
This report draws on a case study of the semiconductor industry to help improve
executives’ knowledge of Technology Roadmaps. The semiconductor industry was the first
industry to develop a Technology Roadmap. The Technology Roadmap has been the lifeblood
of that industry for more than 20 years, allowing it to improve the performance-to-cost ratio of
wafer chips continually. Other industries such as biopharmaceuticals and energy have drawn on
the experience of the semiconductor industry to learn how to organize and develop Technology
Roadmaps.
to stay competitive. However, success in R&D is not simply a matter of the amount of R&D spend.
Badly chosen projects that are not aligned with a firm’s strategy or poorly managed projects can
be fatal for an organization.
Although R&D is critical for sustaining the financial performance of an organization, timepressed
CFOs often direct their attention toward manufacturing performance issues or shortterm
results such as whether a R&D project is currently within budget and on schedule. They
leave important decisions such as the selection of strategically worthwhile projects and how to
reduce the likelihood of project failure to others.
While some CFOs may feel uneasy being involved in R&D—claiming they do not possess
the technical background necessary to contribute to innovation strategy and the selection and
management of strategically worthwhile projects—they can do much more to facilitate successful
R&D. This report confronts the important issue of how the CFO can add discipline to R&D
processes. It is concerned specifically with industry Technology Roadmaps and proposes some
ways they can be useful to practitioners. A Technology Roadmap is a risk management tool that
supports the growth of an industry. It is a document that can be used as a reference point when
choosing and managing R&D projects. It provides an overview of what those in the industry see
as the future needs and technical challenges facing the industry, and it outlines possible solutions.
This report draws on a case study of the semiconductor industry to help improve
executives’ knowledge of Technology Roadmaps. The semiconductor industry was the first
industry to develop a Technology Roadmap. The Technology Roadmap has been the lifeblood
of that industry for more than 20 years, allowing it to improve the performance-to-cost ratio of
wafer chips continually. Other industries such as biopharmaceuticals and energy have drawn on
the experience of the semiconductor industry to learn how to organize and develop Technology
Roadmaps.
from the identification of an interesting research question (cf. Sandberg and Alvesson, 2011)
to an appealing write-up that meets the expectations of the target audience (cf. Golden-Biddle
and Locke, 2007). In this chapter, we focus on two challenges that researchers encounter at
some point along this journey. These are (1) the challenge to ensure, and communicate, the
integrity of one’s findings, and (2) the challenge to write up the data in a way that does justice
to the qualitative nature of the research. We refer to these issues as concerns with credibility
and authenticity, respectively. The purpose of the chapter is to revisit different strategies for
producing credible and authentic accounts and to illustrate the application of such strategies
in the area of accounting research. Our intention is not to provide an ultimate ‘checklist’ as
this may ‘function to the detriment of thoughtful or innovative research practice’ (Barbour,
2014, p. 498). Rather, the goal is to sensitize the reader, by way of example, to the importance
of acknowledging credibility and authenticity as key building blocks of good qualitative
research.