Integration of flexibility concepts in the management, accounting and financial accounting system: effectiveness of the Agile methodology
DOI:
https://doi.org/10.36097/rsan.v1i42.1557Palabras clave:
Concepts of Flexibility of Organizations, Economic Control, Flexibility of Management Accounting, AgResumen
In a highly competitive, changing environment, organizations face the challenge of ensuring a high level of flexibility and stability. A particularly difficult task is to ensure the flexibility of organizations in the management, accounting and financial accounting subsystem. In this study, the main statement is that the flexibility of management accounting provides flexibility to other subsystems of the organization, forming a generally adaptive structure of the organization to environmental conditions. This article is based on the concept of organizational flexibility and Agile philosophy, which reflects the implications and principles of integration of methodology in accounting systems.Descargas
Citas
AFP. (2020). 2020 AFP Risk Survey. Retrieved from https://www.afponline.org/publications-data-tools/reports/survey-research-economic-data/Details/risk-2017
Bran, C., Tiganoaia, B., & Ionescu, S. (2017). The Impact of Agile Approach of Organizations on Management Flexibility. International Conference on Management and Industrial Engineering, 8, 335-344. Niculescu Publishing House. Retrieved from: https://search.proquest.com/openview/4ab80eaa41b755a5d4eafa741ed8aae1/1?pq-origsite=gscholar&cbl=2032215
Busco, C., Giovannoni, E., & Riccaboni, A. (2017). Sustaining multiple logics within hybrid organisations: Accounting, mediation and the search for innovation. Accounting, Auditing & Accountability Journal, 30(1), 191-216. https://doi.org/10.1108/AAAJ-11-2013-1520
Cherniyavskyi, V. G., Stetsiv, I. I., Ponomarova, T, Borkovska, V., & Slobodyan, D. V. (2020). Application of Agile Methods in Project Management: Aspects of Planning and Accounting. International Journal of Management, 11(6), 146-154. https://doi.org/10.34218/IJM.11.6.2020.013
Dilger, T., Ploder, C., Haas, W., Schöttle, P., & Bernsteiner, R. (2020). Continuous Planning and Forecasting Framework (CPFF) for Agile Project Management: Overcoming the. In Proceedings of the 21st Annual Conference on Information Technology Education (pp. 371-377).
Fuchs, C. (2019). Adapting (to) Agile Methods: Exploring the Interplay of Agile Methods and Organizational Features. Proceedings of the 52nd Hawaii International Conference on System Sciences. Retrieved from https://scholarspace.manoa.hawaii.edu/bitstream/10125/60139/0699.pdf
Hald, K. S., & Thrane, S. (2016). Management Accounting and Supply Chain Strategy. In 1st International Competitiveness Management Conference. Retrieved from https://core.ac.uk/download/pdf/78498020.pdf
Hobbs, B., & Petit, Y. (2017). Agile methods on large projects in large organizations. Project Management Journal, 48(3), 3-19. https://doi.org/10.1177%2F875697281704800301
Hoogveld, M., & Koster, J. (2016). Measuring the agility of omnichannel operations: an agile marketing maturity model. SSRG International Journal of Economics and Management Studies (SSRG-IJEMS), 3(10), 5-14. https://doi.org/10.14445/23939125/IJEMS-V3I6P102
Karvonen, T., Sharp, H., & Barroca, L. (2018). Enterprise agility: Why is transformation so hard?. International Conference on Agile Software Development, 131-145. Springer, Cham. https://doi.org/10.1007/978-3-319-91602-6_9
Malakouti, M., Rezaei, S., & Shahijan, M. K. (2017). Agile supply chain management (ASCM): a management decision-making approach. Asia Pacific Journal of Marketing and Logistics. 29(1), 171-182. https://doi.org/10.1108/APJML-02-2016-0031
Mistry, J. J. (2005). Supply Chain Management: A Case Study of an Integrated Lean and Agile Model. Qualitative Research in Accounting & Management, 2(2), 193-215. https://doi.org/10.1108/11766090510635442
Nicoletti, B. (2018). Agile procurement. In Agile Procurement (pp. 15-42). Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-61082-5_3
Oliva, F. L., Couto, M. H. G., Santos, R. F., & Bresciani, S. (2019). The integration between knowledge management and dynamic capabilities in agile organizations. Management Decision, 57(8), 1960-1979. https://doi.org/10.1108/MD-06-2018-0670
Pearson, M., & Theofilou, B. (2020). Formula won: way to measure corporate competitiveness. Retrieved from https://www.accenture.com/_acnmedia/PDF-57/Accenture-Formula-Won-PoV.pdf#zoom=50
Qamar, A., Hall, M. A., & Collinson, S. (2018). Lean versus agile production: flexibility trade-offs within the automotive supply chain. International Journal of Production Research, 56(11), 3974-3993. https://doi.org/10.1080/00207543.2018.1463109
Qamar, A., Hall, M. A., Chicksand, D., & Collinson, S. (2020). Quality and flexibility performance trade-offs between lean and agile manufacturing firms in the automotive industry. Production Planning & Control, 31(9), 723-738. https://doi.org/10.1080/09537287.2019.1681534
Rahimi, A., Raad, A., Alem Tabriz, A., Motameni, A. (2019). Providing an interpretive structural model of agile supply chain practices. Journal of Modelling in Management. 15(2), 661-684. https://doi.org/10.1108/JM2-09-2018-0142
Sońta-Drączkowska, E. (2018). From agile project management to agile organization? – A literature review. Przedsiębiorczość i Zarządzanie, 19(6.1), 231-242. Retrieved from https://www.ceeol.com/search/article-detail?id=714851
Stachowiak, A., & Oleśków-Szłapka, J. (2018). Agility capability maturity framework. Procedia Manufacturing, 17, 603-610. https://doi.org/10.1016/j.promfg.2018.10.102
Stormi, K.T., Laine, T., & Korhonen, T. (2019). Agile performance measurement system development: an answer to the need for adaptability?. Journal of Accounting & Organizational Change, 15(2), 231-256. https://doi.org/10.1108/JAOC-09-2017-0076
Taipaleenmäki, J. (2017). Towards Agile Management Accounting: A Research Note on Accounting Agility. In K. Lukka (Ed.), A Dean, a scholar, a friend (pp. 175-204). Retrieved from https://www.utupub.fi/bitstream/handle/10024/143712/Juhlakirja_Granlund_2017.pdf?sequence=1#page=176
Tan, F. T. C., Tan, B., Wang, W., & Sedera, T. (2017). IT-enabled operational agility: An interdependencies perspective. Information & Management, 54(3), 292–303. https://doi.org/10.1016/j.im.2016.08.001
