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All Journal International Journal of Financial, Accounting, and Management Annals of Management and Organization Research
Seneviratne, S. M. Chaturika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The power circuits, the duality of controls and performance appraisal: evidence from a Sri Lankan private university Seneviratne, S. M. Chaturika; Martino, Ashan
International Journal of Financial, Accounting, and Management Vol. 2 No. 4 (2021): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i4.309

Abstract

Purpose: The study investigates the impacts stemming from the interplay between episodic, dispositional and systemic power circuits through which organisational agents influence or transform the coercive and enabling aspects ingrained in the performance appraisal process in a university setting. Research methodology: The paper uses a single case study method based on a private university. Data was collected using interviews, documentary evidence and observations. Results: We found that coercive controls become dominance over enabling controls of performance appraisal as an outcome of the ongoing implicit struggle between internal agents who pursue diverse interests and power relations in the private university setting. Limitations: As the research is directed towards the selection of in-depth inquiry of specific setting infused with culture, values, and ideology, it might cause to diminish the researcher’s analytical objectivity and independence of the research. Contribution: The study suggests that the realizing of power remained with the agent’s discretion within day-to-day interrelations. Therefore, the agents’ power relations are significant in deciding the intensity of dual controls in the performance appraisal practice. Keywords: Performance appraisal, Power circuits, Enabling controls, Coercive controls, University
Environmental management accounting and waste management practices: A case of a manufacturing company Seneviratne, S. M. Chaturika; Kalpani, Gayasha
Annals of Management and Organization Research Vol. 2 No. 2 (2020): November
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i2.700

Abstract

Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods. Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms. Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.
Co-Authors Kalpani, Gayasha Martino, Ashan