Key publications
Soin K, Collier P (2013). Risk and risk management in management accounting and control.
Management Accounting Research,
24(2), 82-87.
Abstract:
Risk and risk management in management accounting and control
Recent world events, most notably the global financial crisis, have refocused and intensified interest on risk and the nature of systems that operate to manage risk. One area that has received relatively little attention is the interrelation between risk, risk management and management accounting and control practices. This editorial provides an introduction to the special issue of the journal on "Risk and Risk Management in Management Accounting and Control". It argues that risk and the way it is managed has become a feature of organizational life in both the public and private sectors. By changing organizational practices risk management can facilitate and legitimise certain ways of organizing. It has the potential to change lines of responsibility and accountability in organizations, representing a particular way of governing individuals and activities. The argument is further made that risk management has moved away from being an issue of narrow concern to finance (value at risk, derivatives, etc.) or accountants (financial statement disclosure, etc.) to an issue about management control and therefore a key area in which management accountants need to engage. This editorial also highlights the potential side-effects of risk management, including issues around trust and accountability, but also the focus on secondary or defensive risk management and the rise of reputation risk. © 2013.
Abstract.
Full text.
Soin K, Huber C (2013). The Sedimentation of an Institution: Changing Governance in U.K. Financial Services.
Journal of Management Inquiry,
22(3), 260-280.
Full text.
Power M, Scheytt T, Soin K, Sahlin K (2009). Reputational risk as a logic of organizing in late modernity.
Organization Studies,
30(2-3), 301-324.
Full text.
Scheytt T, Soin K, Sahlin-Andersson K, Power M (2006). Introduction: Organizations, risk and regulation.
Journal of Management Studies,
43(6), 1331-1337.
Abstract:
Introduction: Organizations, risk and regulation
Risk, regulation and practices of organizing are interrelated in a myriad of ways. Natural disasters, technical failures, and also processes of organizing are sources of risk to which organizations must respond and for which new managerial and regulatoiy practices are demanded. In this introduction we highlight three salient features of risk management: the (un)intended production of risk by organizations; the complex interrelationship between risk management and regulation; and the evolving and often contested nature of risk management knowledge. Each of these three themes is evident in the different contributions to this themed section. © Blackwell Publishing Ltd. 2006.
Abstract.
Soin K, Scheytt T (2006). Making the case for narrative methods in cross-cultural organizational research.
Organizational Research Methods,
9(1), 55-77.
Abstract:
Making the case for narrative methods in cross-cultural organizational research
The prevailing literature on cross-cultural research in management studies has tended to conceptualize the meaning and the impact of culture on organizations by using distinct categories. This article argues that given the embedded nature of organizations, a narrative methodology offers an alternative and complementary approach to developing our understanding in cross-cultural research. Using examples of story-driven investigations into cultural differences, it explains the potential of this approach. It therefore seeks to offer a contribution to the variety of methods for organizational research on cross-cultural issues. © 2006 Sage Publications.
Abstract.
Publications by category
Books
Otley DT, Soin K (2014).
Management Control and Uncertainty., Palgrave Macmillan.
Abstract:
Management Control and Uncertainty
Abstract.
Journal articles
Soin K, Collier P (2013). In memory of Professor Clive Emmanuel. Management Accounting Research, 24(2), 81-81.
Soin K, Collier P (2013). Risk and risk management in management accounting and control.
Management Accounting Research,
24(2), 82-87.
Abstract:
Risk and risk management in management accounting and control
Recent world events, most notably the global financial crisis, have refocused and intensified interest on risk and the nature of systems that operate to manage risk. One area that has received relatively little attention is the interrelation between risk, risk management and management accounting and control practices. This editorial provides an introduction to the special issue of the journal on "Risk and Risk Management in Management Accounting and Control". It argues that risk and the way it is managed has become a feature of organizational life in both the public and private sectors. By changing organizational practices risk management can facilitate and legitimise certain ways of organizing. It has the potential to change lines of responsibility and accountability in organizations, representing a particular way of governing individuals and activities. The argument is further made that risk management has moved away from being an issue of narrow concern to finance (value at risk, derivatives, etc.) or accountants (financial statement disclosure, etc.) to an issue about management control and therefore a key area in which management accountants need to engage. This editorial also highlights the potential side-effects of risk management, including issues around trust and accountability, but also the focus on secondary or defensive risk management and the rise of reputation risk. © 2013.
Abstract.
Full text.
Soin K, Huber C (2013). The Sedimentation of an Institution: Changing Governance in U.K. Financial Services.
Journal of Management Inquiry,
22(3), 260-280.
Full text.
Power M, Scheytt T, Soin K, Sahlin K (2009). Reputational risk as a logic of organizing in late modernity.
Organization Studies,
30(2-3), 301-324.
Full text.
Scheytt T, Soin K, Sahlin-Andersson K, Power M (2006). Introduction: Organizations, risk and regulation.
Journal of Management Studies,
43(6), 1331-1337.
Abstract:
Introduction: Organizations, risk and regulation
Risk, regulation and practices of organizing are interrelated in a myriad of ways. Natural disasters, technical failures, and also processes of organizing are sources of risk to which organizations must respond and for which new managerial and regulatoiy practices are demanded. In this introduction we highlight three salient features of risk management: the (un)intended production of risk by organizations; the complex interrelationship between risk management and regulation; and the evolving and often contested nature of risk management knowledge. Each of these three themes is evident in the different contributions to this themed section. © Blackwell Publishing Ltd. 2006.
Abstract.
Soin K, Scheytt T (2006). Making the case for narrative methods in cross-cultural organizational research.
Organizational Research Methods,
9(1), 55-77.
Abstract:
Making the case for narrative methods in cross-cultural organizational research
The prevailing literature on cross-cultural research in management studies has tended to conceptualize the meaning and the impact of culture on organizations by using distinct categories. This article argues that given the embedded nature of organizations, a narrative methodology offers an alternative and complementary approach to developing our understanding in cross-cultural research. Using examples of story-driven investigations into cultural differences, it explains the potential of this approach. It therefore seeks to offer a contribution to the variety of methods for organizational research on cross-cultural issues. © 2006 Sage Publications.
Abstract.
Scheytt T, Soin K, Metz T (2003). Exploring notions of control across cultures: a narrative approach. European Accounting Review, 12(3), 515-547.
Soin K, Seal W, Cullen J (2002). ABC and organizational change: an institutional perspective.
Management Accounting Research,
13(2), 249-271.
Abstract:
ABC and organizational change: an institutional perspective
Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC project team was operating at the same time as other change agents (productivity consultants and human resource engineering), their inter-relationships are explored through the displacement/establishment of routines and institutionalized practices. The extent and nature of organizational change is evaluated by drawing on the dichotomies of formal versus informal change, revolutionary versus evolutionary change, and regressive versus progressive change (Burns and Scapens, 2000). Tensions were identified between the need to establish ABC as an organizational routine thereby ensuring its reproduction with the less routinized but more revolutionary aspirations of ABM. The ABC team succeeded in institutionalizing a less radical version of ABC that revealed new links between costs and products, but did not go as far as to transform the strategic thinking of the bank's senior management. © 2002 Elsevier Science Ltd. All rights reserved.
Abstract.
Chapters
Soin K, Otley D (2014). Editorial: Management control and uncertainty. In Otley D, Soin K (Eds.) Management Control and Uncertainty, UK: Palgrave Macmillan, 1-13.
Soin K, Huber (2014). Risk Management in UK universities. In Otley D (Ed) Management Control and Uncertainty, Uk: Palgrave Macmillan, 178-192.
Soin K, Scheytt T (2009). Handbooks of Management Accounting Research 3-Volume Set. In Chapman CS, Hopwood AG, Shields MD (Eds.)
Handbooks of Management Accounting Research 3-Volume Set, Elsevier Science.
Abstract:
Handbooks of Management Accounting Research 3-Volume Set
Abstract.
Soin K, Morgan G (1999). Regulatory Compliance. In Morgan G, Engwall L (Eds.) Regulation and Organizations.
Soin K (1995). Management Control in the Financial Services Sector. In Berry A, Broadbent J, Otley D (Eds.)
Management Control Theories, Issues, and Practices, Palgrave.
Abstract:
Management Control in the Financial Services Sector
Abstract.
Publications by year
2016
Soin K, Huber C, Sorgaard I, Wheatley S (2016). Risk as a mode of organising.
Abstract:
Risk as a mode of organising
This paper explores the micro-foundations of risk as a mode of organizing (Scheytt et al, 2006). Drawing on Hilgartner's (1992) work on the social construction of risk objects, we investigate how a policy designed to improve doctoral supervision was reconstructed as a number of different risks in a UK research intensive university. We show how efforts to control the risk(s) through acts of emplacing (making it something to be reckoned with) and displacing (stripping the risk of its significance), both incubated and created new risk objects which in turn were further emplaced and displaced. Through the course of this process, the nature of a PhD changed. Our story dispels the myth that risks are ‘out there waiting to be discovered’ and instead, reveals how these processes are mediated through the reflexive attempts of actors to control the risks, their reputation and their accountability.
Abstract.
Full text.
2014
Soin K, Otley D (2014). Editorial: Management control and uncertainty. In Otley D, Soin K (Eds.) Management Control and Uncertainty, UK: Palgrave Macmillan, 1-13.
Otley DT, Soin K (2014).
Management Control and Uncertainty., Palgrave Macmillan.
Abstract:
Management Control and Uncertainty
Abstract.
Soin K, Huber (2014). Risk Management in UK universities. In Otley D (Ed) Management Control and Uncertainty, Uk: Palgrave Macmillan, 178-192.
2013
Soin K, Collier P (2013). In memory of Professor Clive Emmanuel. Management Accounting Research, 24(2), 81-81.
Soin K, Collier P (2013). Risk and risk management in management accounting and control.
Management Accounting Research,
24(2), 82-87.
Abstract:
Risk and risk management in management accounting and control
Recent world events, most notably the global financial crisis, have refocused and intensified interest on risk and the nature of systems that operate to manage risk. One area that has received relatively little attention is the interrelation between risk, risk management and management accounting and control practices. This editorial provides an introduction to the special issue of the journal on "Risk and Risk Management in Management Accounting and Control". It argues that risk and the way it is managed has become a feature of organizational life in both the public and private sectors. By changing organizational practices risk management can facilitate and legitimise certain ways of organizing. It has the potential to change lines of responsibility and accountability in organizations, representing a particular way of governing individuals and activities. The argument is further made that risk management has moved away from being an issue of narrow concern to finance (value at risk, derivatives, etc.) or accountants (financial statement disclosure, etc.) to an issue about management control and therefore a key area in which management accountants need to engage. This editorial also highlights the potential side-effects of risk management, including issues around trust and accountability, but also the focus on secondary or defensive risk management and the rise of reputation risk. © 2013.
Abstract.
Full text.
Soin K, Huber C (2013). The Sedimentation of an Institution: Changing Governance in U.K. Financial Services.
Journal of Management Inquiry,
22(3), 260-280.
Full text.
2009
Soin K, Scheytt T (2009). Handbooks of Management Accounting Research 3-Volume Set. In Chapman CS, Hopwood AG, Shields MD (Eds.)
Handbooks of Management Accounting Research 3-Volume Set, Elsevier Science.
Abstract:
Handbooks of Management Accounting Research 3-Volume Set
Abstract.
Power M, Scheytt T, Soin K, Sahlin K (2009). Reputational risk as a logic of organizing in late modernity.
Organization Studies,
30(2-3), 301-324.
Full text.
2006
Scheytt T, Soin K, Sahlin-Andersson K, Power M (2006). Introduction: Organizations, risk and regulation.
Journal of Management Studies,
43(6), 1331-1337.
Abstract:
Introduction: Organizations, risk and regulation
Risk, regulation and practices of organizing are interrelated in a myriad of ways. Natural disasters, technical failures, and also processes of organizing are sources of risk to which organizations must respond and for which new managerial and regulatoiy practices are demanded. In this introduction we highlight three salient features of risk management: the (un)intended production of risk by organizations; the complex interrelationship between risk management and regulation; and the evolving and often contested nature of risk management knowledge. Each of these three themes is evident in the different contributions to this themed section. © Blackwell Publishing Ltd. 2006.
Abstract.
Soin K, Scheytt T (2006). Making the case for narrative methods in cross-cultural organizational research.
Organizational Research Methods,
9(1), 55-77.
Abstract:
Making the case for narrative methods in cross-cultural organizational research
The prevailing literature on cross-cultural research in management studies has tended to conceptualize the meaning and the impact of culture on organizations by using distinct categories. This article argues that given the embedded nature of organizations, a narrative methodology offers an alternative and complementary approach to developing our understanding in cross-cultural research. Using examples of story-driven investigations into cultural differences, it explains the potential of this approach. It therefore seeks to offer a contribution to the variety of methods for organizational research on cross-cultural issues. © 2006 Sage Publications.
Abstract.
2003
Scheytt T, Soin K, Metz T (2003). Exploring notions of control across cultures: a narrative approach. European Accounting Review, 12(3), 515-547.
2002
Soin K, Seal W, Cullen J (2002). ABC and organizational change: an institutional perspective.
Management Accounting Research,
13(2), 249-271.
Abstract:
ABC and organizational change: an institutional perspective
Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK-based multinational bank. Since the ABC project team was operating at the same time as other change agents (productivity consultants and human resource engineering), their inter-relationships are explored through the displacement/establishment of routines and institutionalized practices. The extent and nature of organizational change is evaluated by drawing on the dichotomies of formal versus informal change, revolutionary versus evolutionary change, and regressive versus progressive change (Burns and Scapens, 2000). Tensions were identified between the need to establish ABC as an organizational routine thereby ensuring its reproduction with the less routinized but more revolutionary aspirations of ABM. The ABC team succeeded in institutionalizing a less radical version of ABC that revealed new links between costs and products, but did not go as far as to transform the strategic thinking of the bank's senior management. © 2002 Elsevier Science Ltd. All rights reserved.
Abstract.
1999
Soin K, Morgan G (1999). Regulatory Compliance. In Morgan G, Engwall L (Eds.) Regulation and Organizations.
1995
Soin K (1995). Management Control in the Financial Services Sector. In Berry A, Broadbent J, Otley D (Eds.)
Management Control Theories, Issues, and Practices, Palgrave.
Abstract:
Management Control in the Financial Services Sector
Abstract.
