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PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.Design/methodology/approachThis paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.FindingsThis study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilities, acknowledging a common understanding of convergent values and goals, and evolving into action) in the analysed pluralistic context and investigates the conditions under which cross-boundary interactions can mobilize a shared zone of knowing via strategy maps.Originality/valueThis paper suggests a complex (and not linear) processual model of boundary management in pluralistic contexts in which the use of the strategy map mobilizes a dynamic of centrifugal and centripetal movements which engage plural actors in a shared site of collaborative knowing. The study contributes to a conceptualization of boundary management in pluralistic contexts as a progressive social accomplishment.

Purpose Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure. Design/methodology/approach The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information. Findings The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents. Originality/value To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

Purpose Scholars have recognised that an inherent ambiguity underlines the roles of controllers, as they navigate multiple expectations of various organisational counterparts, including the control-type needs of corporate top managers and the decision-making needs of business managers. Role ambiguity (RA) is a form of psychological distress leading to dysfunctional work-related outcomes (WROs); therefore, the purpose of this study is to analyse whether the use of performance measurement systems (PMSs) by controllers influences their RA and, in turn, their job satisfaction and organisational commitment. Design/methodology/approach This study used data collected from a survey of 158 controllers to investigate whether controllers’ diagnostic and interactive uses of PMSs affect their RA and, indirectly, organisational commitment and job satisfaction. Findings The results show that an interactive use of PMSs by controllers decreases their RA, with positive effects on their commitment and satisfaction. On the contrary, PMS diagnostic use has no significant influence on either RA or WROs. Originality/value This study contributes to the body of literature on the psychological effects of PMSs related to RA, providing further empirical evidence to suggest that the adoption of PMSs may decrease individuals’ RA and, in turn, increase their WROs. In particular, this study enriches the existing literature with two elements of novelty: focus on controllers’ role instead of that of popular managers and focus on the behavioural effects of the diagnostic and interactive uses of PMSs.

This paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the strategic performance measurement (SPM) literature. The purpose of the paper is to analyse whether the operational approach (suggested by the training literature) and the strategic approach (suggested by the SPM literature) are actionable and feasible to measure the performance of training programs, and which relationships occur between these approaches. The methodology supporting the paper is largely oriented to action research. The research project took about 12 months, working with five Italian healthcare organisations in order to develop an actionable system for measuring the performance of selected training programs. The results suggest that the operational and the strategic approaches are actionable and feasible to measure the performance of selected training programs; that these approaches are complementary, and not alternative; and that their contextual use is mutually beneficial, because it allows alignment of the evaluation of training programs towards organisational priorities. The limitations of the paper concern its explorative nature. The paper does not expand its focus from the training programs to the training function, and from the training literature to the strategic human resource literature. Research on these topics may contribute to further analysing the links between training evaluation and SPM systems. The paper shows the feasibility of a systematic evaluation of selected training programs at an organisational level of analysis, aiming at increasing organisational effectiveness. The paper suggests the relevance of evaluating training programs according to an SPM framework based on the Balanced Scorecard.