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Open Access
Article
Publication date: 6 September 2018

Ming-Feng Su, Kuo-Chih Cheng, Shao-Hsi Chung and Der-Fa Chen

When the management of an information technology (IT) manufacturing firm perceives a need for innovation due to any threat in the external environment, it will be prompted to use…

4346

Abstract

Purpose

When the management of an information technology (IT) manufacturing firm perceives a need for innovation due to any threat in the external environment, it will be prompted to use organizational resources to support innovation and improve organizational performance through the implementation of the innovation. The purpose of this paper is to explore whether an IT manufacturing firm’s budget slack, information quality of information system (IS), process innovation and product innovation would interact to collectively form an innovation capacity, which is termed “innovation capability configuration (ICC)”, and whether ICC mediates the relationship between perceived innovation requirement and organizational performance.

Design/methodology/approach

To answer these questions, a structural equation model was built and a questionnaire survey was conducted to collect data from research and development and production managers of IT manufacturing companies listed on the Taiwan Stock Exchange and Over-The-Counter markets.

Findings

The results showed that budget slack, IS information quality, process innovation and product innovation are all significantly related to ICC, in which high-quality information and low level of budget slack are the key factors that underpin the innovation capacity. In addition, ICC has a full mediation effect, that is, perceived innovation requirement positively influences ICC, which, in turn, improves organizational performance.

Research limitations/implications

Because all items in a questionnaire were answered by a manager, the common method variance might exist in this study. In addition, the effective recovery rate of the questionnaire was not high due to which the non-response bias might occur. Following the research limitations, several future research recommendations are proposed.

Practical implications

This study offers managerial implications for the development of an IT manufacturing firm’s innovation strategy and structure to smooth the implementation of innovation in the severe environment.

Originality/value

The study is the first attempt to integrate the four elements clearly illustrating the ICC, which is a more complete innovation strategy, thus contributing to improve the past fragmental studies and clarify some controversial points existing in the extant innovation research.

Details

Journal of Manufacturing Technology Management, vol. 29 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

Open Access
Article
Publication date: 28 September 2018

Luciana Klein, Ilse Maria Beuren and Delci Dal Vesco

This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception…

7239

Abstract

Purpose

This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors.

Design/methodology/approach

A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions.

Findings

The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company.

Research limitations/implications

Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation).

Originality/value

The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

Details

RAUSP Management Journal, vol. 54 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 3 April 2023

Gianluca Vitale, Sebastiano Cupertino and Paolo Taticchi

This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment…

1492

Abstract

Purpose

This paper aims to investigate the relationships between business slack resources and environmental performance and considers the possible effects that management commitment, corporate strategy to sustainability and innovation intensity can have on such interactions.

Design/methodology/approach

We performed partial least squares path modeling regressions on a sample of 697 non-financial listed companies worldwide, considering a time frame of 13 years.

Findings

Operational and financial slack resources are both detrimental to environmental performance in the short term. Nevertheless, financial slack resources are useful to boost innovation that enhances environmental performance. Environmental performance improvement seems to be more a matter of managerial commitment and strategic approach towards sustainability, rather than the availability of slack resources.

Research limitations/implications

Due to literature shortcomings on which effects slack resources can have on environmental performance, this paper sheds some light on the topic while also highlighting the role of management commitment, corporate sustainability strategy and innovation.

Practical implications

Managers should use financial slack resources in innovation activities to improve environmental performance. In doing so, they need to create retaining earnings to offset any costs using financial slack resources.

Originality/value

Adopting a holistic and net of endogeneity analytical perspective, this paper highlights some virtuous and critical interactions between the managerial commitment and strategic approach to sustainability, the availability of slack resources, innovation intensity and environmental performance to understand which aspects may foster or hinder the ecological transition of businesses.

Details

Measuring Business Excellence, vol. 27 no. 3
Type: Research Article
ISSN: 1368-3047

Keywords

Open Access
Article
Publication date: 14 September 2022

Hong Jiang, Jingxuan Yang and Wentao Liu

This study aims to explore the effect of innovation ecosystem stability (IES) on innovation performance of enterprises through the mediating role of knowledge acquisition (KA)…

2627

Abstract

Purpose

This study aims to explore the effect of innovation ecosystem stability (IES) on innovation performance of enterprises through the mediating role of knowledge acquisition (KA), and to study how these effects are moderated by unabsorbed slack.

Design/methodology/approach

This study draws on data from 327 Chinese enterprises and adopts the multiple linear regression method and bootstrapping method to explore the mediating effect of KA and its moderated mediating effect.

Findings

The results demonstrate that IES is positively associated with innovation performance of enterprises, and KA plays a partially mediating role. Moreover, unabsorbed slack negatively moderates the relationship between IES and KA as well as the mediating effect of KA.

Originality/value

This study investigates the relationship between IES and innovation performance, and the mechanism of influence, which has not been previously studied in the field of innovation ecosystem. This study also examines the interaction between unabsorbed slack and IES and further clarifies the mechanism and boundary conditions of the impact of IES on innovation performance.

Details

Journal of Knowledge Management, vol. 26 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 29 June 2020

Johan Magnusson, Jwan Khisro, Max Björses and Aleksander Ivarsson

The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e…

2337

Abstract

Purpose

The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity.

Design/methodology/approach

This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data.

Findings

Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance.

Research limitations/implications

This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector.

Practical implications

Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance.

Social implications

This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services.

Originality/value

To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.

Details

Transforming Government: People, Process and Policy, vol. 15 no. 4
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 5 November 2018

Tom Overmans

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to…

2546

Abstract

Purpose

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to facilitate innovation while dealing with fiscal stress.

Design/methodology/approach

The study is built around a comparative case study approach to uncover contrasts, similarities and patterns of slack-building for innovation in austere times. It relies on the experiences of 12 experienced city managers. Data are sought from elite interviews and one focus group.

Findings

The main finding is that innovation in the public sector does not benefit from slack in general, but from a specific type of slack. The evidence shows that useful slack for innovation is not so much about financial slack or HR slack, but about psychological slack.

Research limitations/implications

This study adds to the literature that the key questions of slack research should not only focus on identifying the “right amount” of slack but also on identifying of the “right type” of slack.

Practical implications

Public managers who want to deal with (fiscal) crises more innovatively might reconsider their perceptions of slack and its value. Rather than operating on a pure cost effectiveness paradigm, they should balance the costs of slack and its innovative abilities.

Originality/value

This paper highlights the social/psychological side of austerity management. It concludes that increasing the ability of public organizations to innovatively cope with fiscal stress is not so much about increasing predictive capacity or financial buffers, but about increasing the mental leeway of coworkers.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 8 August 2023

Nastaran Simarasl, Pooya Tabesh and Younggeun Lee

This research aims to theorize how a critical factor, resource access, can paradoxically impact the comprehensiveness of venture location decision processes and the relationship…

Abstract

Purpose

This research aims to theorize how a critical factor, resource access, can paradoxically impact the comprehensiveness of venture location decision processes and the relationship between decision comprehensiveness and new venture performance. To do so, the authors focus on nascent entrepreneurs’ venture location decision processes and introduce resource access as a double-edged sword.

Design/methodology/approach

In this conceptual article, the authors draw from the strategic decision-making and resource mobilization literature to theorize about the new venture location decision-making process and its performance implications.

Findings

By uncovering the paradox of resource access, the authors propose that high levels of resource access create a paradoxical situation in which nascent entrepreneurs are less likely to use comprehensive decision processes when their benefits are at their greatest.

Originality/value

This work contributes to entrepreneurship research on new venture location and resource mobilization in three important ways. First, the authors advance the literature on nascent entrepreneurs’ location decision-making processes by introducing “location decision comprehensiveness” as a decision process construct and juxtaposing it with resource access to uncover the entrepreneurial decision-making process. Second, the authors develop a more nuanced theorization of the location choices made by nascent entrepreneurs instead of relying on generalized conclusions drawn from well-established corporations’ location decisions. Last, the authors extend the literature on resource mobilization in entrepreneurship by shedding light on the paradoxical aspect of resource access. While previous research has emphasized the favorable effects of resource access on new venture processes and outcomes, the authors contend that it can also negatively impact entrepreneurs’ ability to make effective decisions.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 17 May 2023

Jurica Lucyanda and Mahfud Sholihin

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

2031

Abstract

Purpose

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

Design/methodology/approach

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

Findings

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

Originality/value

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 8 April 2020

Maria Agusti-Perez, Jose Luis Galan and Francisco J. Acedo

Although slack resources and their relationship to performance have been widely studied in the literature, the temporal symmetry of this relationship, and the duration of its…

3615

Abstract

Purpose

Although slack resources and their relationship to performance have been widely studied in the literature, the temporal symmetry of this relationship, and the duration of its effects, are still unknown aspects and are the objective of this paper.

Design/methodology/approach

To evaluate this effect, an exploratory study has been designed on a sample of 449 Spanish industrial companies over a period of 12 years, assessing the impact of idle resources on economic and financial profitability. By means of hierarchical regressions, the short- term, medium- term and long-term effects of slack resources have been evaluated.

Findings

The results show that the impact on performance depends on the type of resource considered. Available slack has a consistent and positive effect on economic profitability in the short term. Other types of slack show persistent effects on performance, but, in the case of the recoverable slack, with a negative sign that contradicts the benefits provided by these resources. Finally, potential slack only has a permanent effect on financial profitability, but the sign changes depending on the economic context under consideration. There are also differences in the duration of the effects according to the type of resources.

Originality/value

This paper advances the knowledge about the slack-performance relationship over time that has been scarcely studied.

目的

閒置資源與表現的關係從文獻中可見得到廣泛的研究。唯這關係的時間對稱性及其影響的持續期則是未知之數,這正是本研究的目的。

研究設計/方法/理念

此為一探索性研究,以評估這影響。研究樣本為449 間西班牙工業公司,研究為期12年,目的為評估閒置資源對經濟和財務盈利能力的影響。研究使用層次回歸,評估了閒置資源的短期、中期及長期的影響。

研究結果

研究結果顯示、閒置資源對表現的影響是視乎被考慮之資源所屬種類的。可用冗餘就短期而言,對經濟盈利能力產生一貫積極的影響。其它種類的閒置資源對表現有持續的影響。但可恢復的冗餘,則與這些資源會帶來好處的現象相矛盾,帶來負面跡象。最後、潛在的冗餘對財務盈利能力只產生持久的影響,唯有關的跡象則會視乎被考慮的經濟環境而改變。致於影響的持續期則會根據資源的種類而有所不同。

研究的原創性/價值

本研究使我們更了解冗餘與表現在時間推移上的關係,而探討這關係的研究是罕見的。﹞

Details

European Journal of Management and Business Economics, vol. 29 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 13 May 2024

Antonio Manuel Magalhães-Teixeira, José L. Roldán and Antonio Genaro Leal Millán

This paper aims to investigate the direct and combined impacts of entrepreneurial orientation (EO) and conservative orientation (CO) on perceived business performance (PBP) of…

Abstract

Purpose

This paper aims to investigate the direct and combined impacts of entrepreneurial orientation (EO) and conservative orientation (CO) on perceived business performance (PBP) of small- and medium-sized enterprises (SMEs) under strategic-hybrid orientation (SHO) theory.

Design/methodology/approach

The data collected from the SABI NEO international database has 90 companies in 13 medium-to-high and high-tech activity sectors. The authors used partial least squares structural equation modelling to test the research model.

Findings

Business strategies match a SHO that includes both orientations, i.e. EO and CO. Moreover, as expected, the authors found evidence that each orientation produces performance-related sign-opposite significant impacts. Finally, the hypothesis regarding the positive synergistic effect of both orientations (EO and CO) on PBP was also supported.

Research limitations/implications

One stems from the study’s cross-sectional nature, requiring a longitudinal approach. Another one resides in the absence of further examinations concerning multigroup analysis. Another restraint is the limitedness of data, focused on firms with med/high-tech intensity. For last, while the use of results in the initial stages of theory development can be beneficial, it is important to note that such results cannot be simply extrapolated or generalized to other industrial sectors without careful consideration of the contextual factors at play.

Social implications

This study humbly endeavours to contribute to the finality of SMEs’ more steady and prosperous existence concerning the consciousness of the need to improve labour stability and wage fairness, conditions such as requiring a continuous commitment.

Originality/value

In this study, the authors aimed to investigate the impact of SHO on SMEs’ PBP. To this end, the authors simultaneously used two different strategic orientations (SOs): EO, which is widely studied in the literature, and CO, which has been less researched. The authors also examined their synergistic effects on PBP. The authors’ approach is based on Venkatraman’s strategic orientation of business enterprises model and the comparative paradigm of SOs.

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