Management Accounting Systems and Organizational Structure by Cassia, Paleari, and Redondi - Article Example

Summary of Paradigm Approach and Critique Student’s Name: Institutional Affiliation: Table of Contents Table of Contents 2 Introduction 2 Part One: Summary 3 Paradigm Summary 3 General Research Problem Summary 4 Methods and Procedures Summary 5 Authors General Conclusions 7 Part Two: Critique 8 What Authors did well in their Research 8 What the Authors would have done well 10 Overall Judgment of the Convincingness of the Study 12 Reference 15 Summary of Paradigm Approach and Critique Introduction The paper presents a summary and a critique of a journal article. It attempts to investigate diverse aspects of research issues that were considered in developing the article. Indeed, the article that investigates the consistency of organizational orientation and “Management Accounting Systems” used certain research aspects, which the paper seeks to investigate and present (Cassia, Paleari & Redondi, 2005). The researchers involved in completing this study considered diverse research methodologies in order to enhance the comprehension of vague and uncertain theories. The summary presents the paradigm approach and research aspects employed by the investigators. Conversely, the critiquing the researchers work entails evaluating the level of convincingness of the study outcomes. Part One: Summary Paradigm Summary This study was initiated to develop a comprehension of the consistency levels of “management control systems”, and the organizational configurations that different firms employ. Massive attention was accorded to comprehending the consistency that exists between different approaches of “management accounting systems” (MAS) and organizational configurations (Cassia, Paleari & Redondi, 2005). Furthermore, the study was seeking to analyze whether the shifts that occur in these two spheres happens simultaneously. The study apparently employed an interpretivist research paradigm. It is noteworthy that this paradigm frequently employs certain assumptions, including the notion that human behavior is viewed as an outcome of the way individuals in varying situations and circumstances seeks to comprehend their personal and social analysis and construction. The paradigm also embraces fresher social science systems, while ignoring those of natural science. Furthermore, subjectivity remains critical, and presumes that certainty originates as a social construct. The paradigm embraces assumptions that observations happen within a background, which must be comprehended. Language also plays a critically important role in the generation of data especially the qualitative aspects. The observations that researchers make contribute to perspectives creation. In the journal “Management Accounting Systems and Organizational Structure”, certain aspects of the approaches employed in undertaking the investigation strengthen the argument, that it exemplifies the interpretivist paradigm approach (Cassia, Paleari & Redondi, 2005). Evidently, the study concluded that organizational structure differed from the MAS employed by different firms. Indeed, it revealed that many organizations showed inconsistency between organizational structure and the applicable management accounting systems. This is an indication that originally, the researcher had sustained assumptions that human behavior in diverse firms, which is shaped by the organization’s culture, has links with the accounting systems that administrators employ in management. General Research Problem Summary The general predicament that the researcher attempts to make inquiries on, is the notion that “management accounting systems” tend to shift simultaneously with the changes occurring in the organizations orientation. The context for the investigation emerges from the notion that MAS growth is thought to take place because of shifts in an organization’s orientation (Cassia, Paleari & Redondi, 2005). To comprehend the context the study employed fuzzy logic to generate MAS information, and firms’ configuration. Furthermore, the context entailed basing the exploration on Italian firms that have operated over different periods that were thought to operate with MAS, whose emergence was influenced by the organizational configuration. The context also entailed basing the exploration with concise comprehension of marketplace characteristics, technological advancements, products line, and the firms’ workforce distinctiveness. This study employed hypothesis in advancing the achievement of the objectives. The researcher hypothesized that change in an organizations orientation and MAS occurs concurrently. This hypothesis entails the statement that greater organizational involvement also connotes a higher MAS growth (Cassia, Paleari & Redondi, 2005). The implementation of this exploration relies on some key stakeholders. The notable stakeholders for this study include the Italian firms, which engage in diverse activities. Indeed, the stakeholders included the firms that have workforce of more than ten persons, conducting their activities within the Bergamo area. Methods and Procedures Summary The study employed a survey technique in completing the research. Questionnaires were sent out to the selected respondents who included 501 firms. The firms were selected from key data bases including “Reprint, Kompass Italia, Business to Business, and Servitec” (Cassia, Paleari & Redondi, 2005). Sampling procedure considered firms that had workforce of ten individuals and beyond. The structuring of the questionnaire also included diverse sections, in order to accommodate varying firms’ operation areas and characteristics, including finance, information systems, accounting, and human resources among others. A total of 501 companies formed the respondents out of the 1,206 that received the questionnaires. The sampling procedure also incorporated smaller firms into the exploration. The study employed a fuzzy logic research method originally pioneered by Zaden. The methodology is highly helpful in tackling research situations that incorporate ambiguity, uncertainty, and language variables. The methodology also requires minimal mathematical understanding, hence its suitability to situations that remain intricate to explain using analysis. The fuzzy logic also uses the “If-then” guidelines to explain vague statements (Cassia, Paleari & Redondi, 2005). Three phases of fuzzy logic exist including fuzzy sets, the “if then” guidelines that joins the sets, and the “defuzzification”. The researcher employed the Gaussian distribution curve, that charts all X values without zeros and its smoothness (Cassia, Paleari & Redondi, 2005). The exploration used a double fuzzy system where one classifies organizational orientation, while the other classifies MAS. The fuzzy logic system, which classifies MAS, incorporates three level variables, where the first level represents questionnaire answers, the second level variable also incorporate first level variables together with questionnaire results. The combination of these two variables constitutes the outcome variable representing organizational orientation. Fuzzy logic also entails inference, and rule configuration that allows the introduction of statements, or if then guidelines. The application of max-min rule also enables the creation of the rule system. Deffuzication also entails the procedure for arriving at one output. Centroid defuzzificatin technique is helpful in producing a single outcome, representing the weighted mean of every fuzzy region. Fuzzy sets guidelines structuring takes places according to the firms’ performance. In this case, it is a firm that attains 200 million Euros as turnover with firm membership of 300 workers. The application of membership functions to these, results into massive turnover exceeding 75% degree, indicating it is high. Furthermore, the membership functions generate 15% degree, which appears as low. The workers membership reveals 80% degrees high, while on the lower side exists at 10% degrees. Authors General Conclusions The researchers begin their conclusion by restating that the study focused on analyzing the uniformity of MAS in comparison to organizational orientation employed by diverse companies. The intricacies emerging from the external conditions, and firms’ development frameworks present doubts on the uniformity, and on the background growth theory of MAS application with the organizational orientation growth. Data collection was completed through questionnaires, that 501 firms offered their responses regarding diverse organizational aspects including MAS and configuration (Cassia, Paleari & Redondi, 2005). Fuzzy logic approach, which the researchers employed, remains highly innovative because it enhances classification of firms according to their numeric data and language variables. Clustering the firms revealed that the hypothesis of organizational difficulties and the relationship with MAS. The respondents emerge from two varying contexts including a modest level where organizational and MAS implementations are simple. The second scenario entails a highly intricate organization together with advanced MAS. Additionally, a third collection incorporated the processed data of firms with less developed organizational orientation and highly evolved MAS (Cassia, Paleari & Redondi, 2005). The study outcomes were found to contain consistency with literature indicating that organizational orientation and MAS had certain links. The study also explains that clustering situations represented the state of firms’ evolution. The notable limitations noted by the researchers includes, the notion that studies on evolution of firms needed further verification. They offered examples, including firms that showed well develop MAS and simple organizational orientation might be indicating that such an organization is transitioning more intricate solutions. Part Two: Critique What Authors did well in their Research Those engaged in completing the study on the correlation that exists between MAS and organizational orientation apparently did an excellent work. The author’s conclusions are highly relevant when observed together with the hypothesis. The interpretivist paradigm that the researchers chose in conducting their study indicates certain correlations with the final outcome. Indeed, the assumption that research respondents’ opinions take center stage strengthened the findings (Cassia, Paleari & Redondi, 2005). This is because the 501 firms that offered their opinions regarding organizational orientation and MAS, had their view inform the investigation of the hypothesis. Furthermore, this study matched all the interpretivist anticipations including the notion that such research focus on generating theory. The researchers played a massive role in theory generation, thus making them the study components. The nature of the study generated certain confusions regarding where it can be classified. This is because it contains both qualitative and quantitative data, which makes it hard to either classify as positivist or interpretivist paradigm. However, it is noteworthy that both paradigms can benefit from both data types. It emerges that the researchers handled their data types within a single paradigm (Cassia, Paleari & Redondi, 2005). The researcher’s innovativeness in implementing the study was also evident from this notion of employing both data types within one paradigm. The design instruments employed by the researchers also appear helpful. The application of survey method to identify potential respondents from a large area also fits study standards. This is because the researchers took note of the fact that many firms exist in Italy and chose to send questionnaires to 1,206 companies from a single region. The survey enabled the researchers to generate these firms to contact for purposes of fulfilling the respondent’s roles (Cassia, Paleari & Redondi, 2005). Furthermore, using databases such as “Reprint, Kompass Italia, Business to Business, and Servitec” as a source of identifying the potential respondents emerged as a critical success of the study because they contain almost firms that operate in a region. The researchers also implemented their data collection through using questionnaires. This was done well as costs were minimized by sending questionnaires to the respondents. The structure of the questionnaires also provided for incorporating the additional aspects of companies apart from the areas under study (Cassia, Paleari & Redondi, 2005). Indeed, massive information emerged on these other aspects of companies that also informed the enrichment of the study outcomes. The notable aspects also included in the questionnaires are marketplace characteristics, technological advancements, products line, and the firms’ workforce distinctiveness. However, the notion that 501 firms responded against the 1,206 ones that received the questionnaires originally, indicates that the researchers failed to attain the target for their study. This is because the number of firms responding to the study was less than the anticipated population. This indicates that questionnaires were not absolutely the best in conducting the study (Cassia, Paleari & Redondi, 2005). Instead, the researchers would have also considered integrating other data collection designs such as organizing workshops or conducting interviews in order to attain more firms. What the Authors would have done well The nature of this study indeed, necessitated fuzzy logic system, which was helpful in comprehending the vague, uncertain, and unclear aspects of happenings in the organizational settings. However, because the researchers wanted to establish consistency between MAS and organizational orientation it was significant to employ an experimental control (Cassia, Paleari & Redondi, 2005). This would have become highly helpful in strengthening the outcomes in the identification of cause effect relationships unambiguously. Furthermore, the researchers would have used this tactic for explicit recognition and identification of extraneous factors in the hypothesis under test. The tactic would have also hastened the elimination of technical manipulations using research design. Indeed, this would have played a massive role in removing the contaminating aspects, which the study was not focused on, but which eventually emerge strongly in the research (Cassia, Paleari & Redondi, 2005). The study outcomes failed to indicate the existence of construct validity, because as much as the researchers had their hypothesis right, they did not define its aspects. The measurement procedures conducted to test the hypothesis also failed to suggest an existence of the validity. Indeed, the researchers made this study incomprehensible because measurements of validity were lacking (Cassia, Paleari & Redondi, 2005). The researchers also failed to focus on enhancing comprehension of internal validity in their study. The unavailability of clear links and consistency between MAS and organizational orientation indicates that their outcomes contained minimal internal validity. Indeed, the hypothesis that these two variables of the study contained consistencies could not be established. Furthermore, the researchers would have made their outcomes contain external validity, where others outside the main study could easily comprehend such findings through generalization. The researchers would have also conducted structured observation in order to attain additional findings. The observations conducted directly on individuals and their direct recordings would have given the researchers additional insights into the study. Indeed, the researcher would have also conducted informant interviews rather than relying on the questionnaires alone. This is because informants’ interviews generate quality perspectives from participations (Cassia, Paleari & Redondi, 2005). The researchers handled ethical concerns well in the course of the exploration. They ensured that transparency remained significant by limiting their closeness to the participants. The impacts of researchers on data collection were also observed by ensuring that they send questionnaires and stays away from respondents, thus eliminating any aspect of influence (Cassia, Paleari & Redondi, 2005). The sampling procedure employed by researchers was also systematic and balanced, enabling the researchers to identify 1,206 potential respondents. The organized procedures employed in conducting research and data analysis enabled the researchers to attain a higher degree of transparency. The authenticity of the outcomes can also be viewed as tenable in the research. This is because the researchers attempted to represent the participants’ perceptions with similarity in their analysis. The sufficiency in the study was also attained because the researchers reached 501 firms, which presented their views on organizational orientation and MAS. This is sufficient to use in concluding that consistency exists in the hypothesis (Cassia, Paleari & Redondi, 2005). Overall Judgment of the Convincingness of the Study It is notable that this study attained the researcher’s interest. However, considering the application of fuzzy logic system in conducting the study generates many complexes that interfere with the convincingness of the study. The consistency between MAS and organizational orientation presented additional questions regarding MAS and organizational orientation growth (Cassia, Paleari & Redondi, 2005). The outcomes of the study indicate that certain aspects of the research are convincing while others lack the credibility to convince readers. The research is convincing because it is conducted within the standards of interpretivist standards and assumptions. Furthermore, the notion that the researchers conducted a survey in order to attain their potential respondents remains a positive undertaking. However, sending questionnaires to 1,206 and obtaining only 501 responses is not convincing enough especially when the researchers had at their disposal several other data collection systems available (Cassia, Paleari & Redondi, 2005). Indeed, employing a single data collection instrument in gathering such intricate and sensitive information raises concerns over choice making by the team. The study is convincing because the empirical results indicate the research successes. Organizational orientation intricacies assessed using values ranging from 0-100 also reveals that diverse firms are at varying level growth. Five linguistic variables utilized in the study of the organizational structure also indicate diverse aspects of organizations. There are also qualitative variables, which increases the convincingness of the outcomes. The linguistic aspects include less developed structure, physical bureaucracy, departmental structure, professional abilities, and adhocracy. The peaks for these membership functions range from 0, 25, 50, 75, and 100 (Cassia, Paleari & Redondi, 2005). The convincing aspects of the study also emanates from the findings generated using fuzzy logic. Indeed, the logic shows that 40% of all polled companies have an organizational orientation, which nears mechanical bureaucracy. The classification of companies according to their level of MAS implementation generates low, limited, intermediate, advanced, and high level. The study also convinces because it reveals that organizations have varying orientations and MAS levels (Cassia, Paleari & Redondi, 2005). Indeed, represented in form clusters the organizations orientation and MAS emerge to be at diverse levels of concurrences. Reference Cassia, L., Paleari, S. & Redondi, R. (2005). Management Accounting Systems and Organizational Structure. Small Business Economics, 25, 373-391. Read More