Lisa Jack | University of Portsmouth (original) (raw)

Papers by Lisa Jack

Sustainability, 2022

An increasing percentage of products in multichannel retail are being returned, yet many retailer... more An increasing percentage of products in multichannel retail are being returned, yet many retailers and manufacturers are not aware of the importance and scale of this issue. Similarly, the literature on online returns is limited. Returns processes can be very complicated, contain many manual steps that have several variations, unclear decision-making rules and, at the handling stage, often involve low-wage third-party employees guided by patchy IT systems. This article maps the complexity of product returns processes, highlights challenges and identifies opportunities for improvement, thereby contributing to a deeper understanding of the emerging field of product returns research. It also concludes that it is essential for returns to be made a strategic priority at the senior management level, implementing a Lean approach to returns systems. The research was based on 4 case studies, 17 structured interviews and 3 retail community workshops, all with British and other Western Europea...

Departing on our limited understanding of how risks give rise to management controls and performa... more Departing on our limited understanding of how risks give rise to management controls and performance, this paper aims to better understand the role of Performance Measurement Systems (PMS) and Risk Management Systems (RMS) in food chain businesses. To do so, both case-based research and survey methods are used to develop a comprehensive inventory of the main risks that food supply food managers face, and to provide insight regarding the management control mechanisms they use for enhancing relational performance. Results shows a trend toward a higher management control in food supply relationship, with positive effects on partners’ organisational fit and performance. However some risk sources are still under-managed, as those related to technical uncertainties (transportation problems, long-distance, uncertain technology) and second-tier problems, which represent upcoming challenges in food supply networks. DOI: http://dx.doi.org/10.4995/ICBM.2015.1264

Through case studies we aim to develop an understanding of performance measurement in supply chai... more Through case studies we aim to develop an understanding of performance measurement in supply chains by examining how intermediary supply chain businesses in agri-food negotiate the use of performance measurements in communications with customers and suppliers. We investigated how risk is perceived and incorporated into performance measurement systems in food supply chains. Intermediary businesses are found to provide a crucial role in aligning supply networks to provide fresh produce to specification with high levels of on time in full delivery

Journal of Rural Studies, 2021

The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 202... more The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 2021-2027, with the majority allocated to farmers through direct payments. Given the economic vulnerability of many farm enterprises, and the concern about the sustainability of food supply for a growing worldwide population, these payments are provided to encourage food production. Despite this economic vulnerability, many farmers do not appear to run their business with the sole intention of profit maximisation. This paper explores various financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers with the aim of assisting policymakers and farm advisors to develop a deeper understanding of that process. As a result, agricultural policy may be more effectively formulated and advisory services to farmers may be improved. Semi-structured interviews were undertaken with 27 farmers who have undertaken strategic farm expansion decisions. Subsequently, the interview findings were presented to a focus group to probe them in more detail. A wide range of financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers emerge. Analysis of the influencing factors by the specific type of farm expansion decision undertaken and by farm type provides further insights. It is proposed that these influencing factors act as a cue which trigger a sensebreaking activity and cause the farmer to enter a process of sensemaking, culminating in a strategic farm expansion decision being undertaken.

International Journal of Operations & Production Management, 2020

PurposeThis article sheds light onto the increasing problem of product returns, which is exacerba... more PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to devel...

The British Accounting Review, 2018

The paper will refer to GB when discussing investment problems because Ireland has a separate ene... more The paper will refer to GB when discussing investment problems because Ireland has a separate energy system, which is regulated by its own body. 2 DECC is a department called the 'Department of Energy and Climate Change'. 3 Ofgem-Office for Gas and Electricity Markets. 4 Department that was created after DECC. DEBIS is the 'Department of Energy, Business and Industrial Strategy'.

Accounting, Auditing & Accountability Journal, 2016

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the st... more Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or criti...

Accounting, Auditing & Accountability Journal, 2016

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration... more Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, finan...

Strong structuration theory is a recent development in social theory that, among other attributes... more Strong structuration theory is a recent development in social theory that, among other attributes, makes the gap between ontological concepts and empirical research easier to negotiate. Giddens’ structuration theory is a developed ontology-in-general explaining at an abstract level how structure and agency are interrelated, being a duality in which neither can exist without the other. Strong structuration is a development of structuration theory that retains duality of structure but has a greater sense of ontology-in-situ (that is, a concern with social processes and events at particular times and places) to counteract the overly abstract and philosophical nature of Giddens’ work. In this essay, I set out three reasons why I believe that strong structuration theory is particularly suited to qualitative empirical research in management accounting. These are that it encourages and reminds researchers to use up to date scholarship from other disciplines in their research; that it refoc...

the Phase 1 framework presented in this report are to (a) source the data required based on Appen... more the Phase 1 framework presented in this report are to (a) source the data required based on Appendix A of this report, including negotiations to use databases that are run on a commercial basis; (b) refine and test the model provided here; (c) develop a specification for a database, including the use of machine learning to extract and organise data sourced from external sources. This would involve creating new datasets where indicated in Appendix A of this report; (d) build and test a prototype of the database; and (e) develop and test functions and algorithms to calculate the figures required automatically. concerned Possible data Source Improvements Duration of harm Dolan et al. (2005). As immediately above. Value of life year Kniesner. and Viscus (2019); Glover and Henderson (2010).

The Stewardship Code was established by the Financial Reporting Council (FRC) in 2010 following c... more The Stewardship Code was established by the Financial Reporting Council (FRC) in 2010 following concerns that asset management firms behaved like ‘absentee landlords’. Its stated aim is to enhance engagement by asset management firms (AMs) with their investee companies. We conducted in-depth interviews with 29 participants and observers of the asset management industry to understand the nature of engagement and stewardship as practised in major UK-based AMs with long-term shareholdings. Our findings reveal that AMs have two main approaches in engaging with their investee companies. In line with prior research, we find that fund managers use engagement activities to ask questions to obtain private information that might improve the performance of their funds. In contrast, governance managers within AMs engage with non-executive directors in order to understand environmental, social and governance issues that might affect on the performance of any relevant fund within the AM’s total p...

Journal of Accounting & Organizational Change, 2021

Purpose The purpose of this paper is to contribute to a better understanding of the financial dec... more Purpose The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises. Design/methodology/approach This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings. Findings The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision ty...

This presentation continues the discussion begun in May 2014 on the use of pragmatic constructivi... more This presentation continues the discussion begun in May 2014 on the use of pragmatic constructivism and the actor reality construction framework in the analysis of financial crime. Here, I examine one aspect, which is the use of the work of Barbara Adam on actors’ concepts of future time to develop an empirical framework for researching possibilities. This is applicable to any empirical study using actor reality perspectives, but I am particularly interested in how rogue traders and their employers envisage and act on the possibilities open to them.

Supply Chain Forum: An International Journal

The purpose of this paper is to analyse the extent to which companies' roles in supply chain coor... more The purpose of this paper is to analyse the extent to which companies' roles in supply chain coordination mechanisms affect supply chain (S.C.) performance measurement processes. It addresses the gap in the S.C. performance measurement literature for empirical studies of participant roles across whole supply chains. A survey of 114 individual agribusiness companies was undertaken in Brazil, and it was found that both performance measurement process and performance indicators selection were statistically related to the role played by companies in supply chain coordination mechanisms. Usage of performance indicators regarding new customers and quality was also statistically related to the role played by companies in supply chain mechanisms, as was the overall usage of internal processes performance indicators. The findings also suggest that the specificities of an S.C. coordination mechanism could be related to the design and implementation of S. C. management control practices, rather than being based only on contracts and formal long term agreements.

A Philosophy of Management Accounting

Sustainability, 2022

An increasing percentage of products in multichannel retail are being returned, yet many retailer... more An increasing percentage of products in multichannel retail are being returned, yet many retailers and manufacturers are not aware of the importance and scale of this issue. Similarly, the literature on online returns is limited. Returns processes can be very complicated, contain many manual steps that have several variations, unclear decision-making rules and, at the handling stage, often involve low-wage third-party employees guided by patchy IT systems. This article maps the complexity of product returns processes, highlights challenges and identifies opportunities for improvement, thereby contributing to a deeper understanding of the emerging field of product returns research. It also concludes that it is essential for returns to be made a strategic priority at the senior management level, implementing a Lean approach to returns systems. The research was based on 4 case studies, 17 structured interviews and 3 retail community workshops, all with British and other Western Europea...

Departing on our limited understanding of how risks give rise to management controls and performa... more Departing on our limited understanding of how risks give rise to management controls and performance, this paper aims to better understand the role of Performance Measurement Systems (PMS) and Risk Management Systems (RMS) in food chain businesses. To do so, both case-based research and survey methods are used to develop a comprehensive inventory of the main risks that food supply food managers face, and to provide insight regarding the management control mechanisms they use for enhancing relational performance. Results shows a trend toward a higher management control in food supply relationship, with positive effects on partners’ organisational fit and performance. However some risk sources are still under-managed, as those related to technical uncertainties (transportation problems, long-distance, uncertain technology) and second-tier problems, which represent upcoming challenges in food supply networks. DOI: http://dx.doi.org/10.4995/ICBM.2015.1264

Through case studies we aim to develop an understanding of performance measurement in supply chai... more Through case studies we aim to develop an understanding of performance measurement in supply chains by examining how intermediary supply chain businesses in agri-food negotiate the use of performance measurements in communications with customers and suppliers. We investigated how risk is perceived and incorporated into performance measurement systems in food supply chains. Intermediary businesses are found to provide a crucial role in aligning supply networks to provide fresh produce to specification with high levels of on time in full delivery

Journal of Rural Studies, 2021

The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 202... more The budget for the Common Agricultural Policy (CAP) is €365bn (European Commission, 2018) for 2021-2027, with the majority allocated to farmers through direct payments. Given the economic vulnerability of many farm enterprises, and the concern about the sustainability of food supply for a growing worldwide population, these payments are provided to encourage food production. Despite this economic vulnerability, many farmers do not appear to run their business with the sole intention of profit maximisation. This paper explores various financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers with the aim of assisting policymakers and farm advisors to develop a deeper understanding of that process. As a result, agricultural policy may be more effectively formulated and advisory services to farmers may be improved. Semi-structured interviews were undertaken with 27 farmers who have undertaken strategic farm expansion decisions. Subsequently, the interview findings were presented to a focus group to probe them in more detail. A wide range of financial and non-financial influencing factors on the strategic farm expansion decision-making process of farmers emerge. Analysis of the influencing factors by the specific type of farm expansion decision undertaken and by farm type provides further insights. It is proposed that these influencing factors act as a cue which trigger a sensebreaking activity and cause the farmer to enter a process of sensemaking, culminating in a strategic farm expansion decision being undertaken.

International Journal of Operations & Production Management, 2020

PurposeThis article sheds light onto the increasing problem of product returns, which is exacerba... more PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to devel...

The British Accounting Review, 2018

The paper will refer to GB when discussing investment problems because Ireland has a separate ene... more The paper will refer to GB when discussing investment problems because Ireland has a separate energy system, which is regulated by its own body. 2 DECC is a department called the 'Department of Energy and Climate Change'. 3 Ofgem-Office for Gas and Electricity Markets. 4 Department that was created after DECC. DEBIS is the 'Department of Energy, Business and Industrial Strategy'.

Accounting, Auditing & Accountability Journal, 2016

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the st... more Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or criti...

Accounting, Auditing & Accountability Journal, 2016

Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration... more Purpose The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ). Design/methodology/approach This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research. Findings The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, finan...

Strong structuration theory is a recent development in social theory that, among other attributes... more Strong structuration theory is a recent development in social theory that, among other attributes, makes the gap between ontological concepts and empirical research easier to negotiate. Giddens’ structuration theory is a developed ontology-in-general explaining at an abstract level how structure and agency are interrelated, being a duality in which neither can exist without the other. Strong structuration is a development of structuration theory that retains duality of structure but has a greater sense of ontology-in-situ (that is, a concern with social processes and events at particular times and places) to counteract the overly abstract and philosophical nature of Giddens’ work. In this essay, I set out three reasons why I believe that strong structuration theory is particularly suited to qualitative empirical research in management accounting. These are that it encourages and reminds researchers to use up to date scholarship from other disciplines in their research; that it refoc...

the Phase 1 framework presented in this report are to (a) source the data required based on Appen... more the Phase 1 framework presented in this report are to (a) source the data required based on Appendix A of this report, including negotiations to use databases that are run on a commercial basis; (b) refine and test the model provided here; (c) develop a specification for a database, including the use of machine learning to extract and organise data sourced from external sources. This would involve creating new datasets where indicated in Appendix A of this report; (d) build and test a prototype of the database; and (e) develop and test functions and algorithms to calculate the figures required automatically. concerned Possible data Source Improvements Duration of harm Dolan et al. (2005). As immediately above. Value of life year Kniesner. and Viscus (2019); Glover and Henderson (2010).

The Stewardship Code was established by the Financial Reporting Council (FRC) in 2010 following c... more The Stewardship Code was established by the Financial Reporting Council (FRC) in 2010 following concerns that asset management firms behaved like ‘absentee landlords’. Its stated aim is to enhance engagement by asset management firms (AMs) with their investee companies. We conducted in-depth interviews with 29 participants and observers of the asset management industry to understand the nature of engagement and stewardship as practised in major UK-based AMs with long-term shareholdings. Our findings reveal that AMs have two main approaches in engaging with their investee companies. In line with prior research, we find that fund managers use engagement activities to ask questions to obtain private information that might improve the performance of their funds. In contrast, governance managers within AMs engage with non-executive directors in order to understand environmental, social and governance issues that might affect on the performance of any relevant fund within the AM’s total p...

Journal of Accounting & Organizational Change, 2021

Purpose The purpose of this paper is to contribute to a better understanding of the financial dec... more Purpose The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises. Design/methodology/approach This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings. Findings The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision ty...

This presentation continues the discussion begun in May 2014 on the use of pragmatic constructivi... more This presentation continues the discussion begun in May 2014 on the use of pragmatic constructivism and the actor reality construction framework in the analysis of financial crime. Here, I examine one aspect, which is the use of the work of Barbara Adam on actors’ concepts of future time to develop an empirical framework for researching possibilities. This is applicable to any empirical study using actor reality perspectives, but I am particularly interested in how rogue traders and their employers envisage and act on the possibilities open to them.

Supply Chain Forum: An International Journal

The purpose of this paper is to analyse the extent to which companies' roles in supply chain coor... more The purpose of this paper is to analyse the extent to which companies' roles in supply chain coordination mechanisms affect supply chain (S.C.) performance measurement processes. It addresses the gap in the S.C. performance measurement literature for empirical studies of participant roles across whole supply chains. A survey of 114 individual agribusiness companies was undertaken in Brazil, and it was found that both performance measurement process and performance indicators selection were statistically related to the role played by companies in supply chain coordination mechanisms. Usage of performance indicators regarding new customers and quality was also statistically related to the role played by companies in supply chain mechanisms, as was the overall usage of internal processes performance indicators. The findings also suggest that the specificities of an S.C. coordination mechanism could be related to the design and implementation of S. C. management control practices, rather than being based only on contracts and formal long term agreements.

A Philosophy of Management Accounting