Search results

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards, which is the most important instrument for international economic integration.

In carrying out the research, we used the FS of the modern organizations, prepared in accordance with International Standards (IASs and IFRSs), posted on the official websites of these organizations. At the same time, we researched the FS of both Russian and foreign organizations in order to draw conclusions about the problems of preparing FS in accordance with International Standards, which are typical for most modern organizations in different countries. When conducting research, we used methods such as comparison, analysis and synthesis.

We identified the main problems that arise in practice when preparing FS in accordance with International Standards, which are typical for both Russian and foreign organizations. We also analysed the project of the IASB (the organization that develops these standards) to improve the requirements for the preparation of FS in accordance with International Standards. Based on the analysis carried out, we identified the main problems arising from the planned requirements of this project. As a result of the research carried out, we made proposals for solving the identified problems of the formation of FS in accordance with International Standards.

Our proposals can be used to improve the regulations of International Standards for the formation of FS, and can also be applied in the practical work of modern organizations.

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic planning initiatives in response to environmental changes. Organizational resources may be used less effectively when organizations engage in “exploitation” of knowledge that they already have acquired or when they try to use their resources to improve the products and/or services they already produce or provide rather than to undertake new or radically altered activities. Kraatz and Zajac (2001) suggest that organizations relatively well endowed with resources are less likely to engage in major strategic changes to adapt to environmental changes. This, may be because the abundance of (slack) organizational resources may permit them to survive environmental changes without undertaking any strategic changes. These organizations need to respond/innovate only when the environmental change is perceived to create a significant threat to the organization's survival and/or growth. Kraatz and Zajac (2001) noted that organizations having the most success in the past are the least likely to change their goals because of their commitment to the current strategies that maximize the utilization of existing resources, even in situations that involve environmental uncertainty (p. 636). Most of the time, resources-rich large organizations are more likely to survive external threats from environmental change. Nevertheless, this does not rule out the fact that successful strategic changes are initiated/undertaken by resources-endowed firms. When resource-endowed firms do undertake a strategic innovation, their superior resources can facilitate the innovation and increase the likelihood of its success. Thus when the resource endowed organizations do undertake the changes, they are likely to be adaptive to change and to benefit from strategic changes.

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a broad range of services from administrative support (24%) such as fundraising and office work to providing social service and care (20%) such as preparing and delivering food, teaching or counseling. The purpose of this study was to examine the influences of important factors in creating volunteers’ engagement with nonprofit organizations.

The population of the proposed survey was volunteers of a faith-based nonprofit organization in the Northeast region of United States. The organization is a synod that oversees more than 1,000 Presbyterian churches over eight states in the Northeast region of the United States. The primary focus of its mission is prison ministry that aims to help imprisoned immigrants and their families with legal and other necessary supports. With help from the organization’s management, the researcher sent out an online survey to 1,973 eligible volunteers, with response rate of 29.90 percent (AAPOR RR1). This resulted in a total sample size of 590 volunteers who completed the survey.

This study found that, when the level of identification was higher, the influence of satisfaction on affective commitment became greater. Therefore, for this nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Also, when individual volunteers identified themselves with the nonprofit organization, there was a greater influence of satisfaction with the organization on their engagement in their voluntary work.

This study findings suggest that for a nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Due to the exploratory nature of the study with the survey data from a single nonprofit organization, the application of the research findings beyond the scope of this study should be made cautiously. Especially, given various kinds of nonprofit organizations, the specific context of this study’s nonprofit organization (i.e., faith-based charity organization) would limit the general application of research findings.

This study also suggests a sound measure of volunteer engagement. For management of volunteer engagement, the suggested measurement system can be helpful for management of nonprofit organizations and further research in nonprofit public relations.

Extra-role behaviors and organizational citizenship behaviors have been identified as manifest characteristics of both employee and customer engagement and this link has yet to be explored in the nonprofit sector for volunteering and cause advocating behaviors. The current study adopts engagement as an important motivational variable to understand volunteer motivations and suggests satisfaction with nonprofit organization management and volunteer-organization identification as important antecedents to volunteer engagement.

Since research has already shown that social distance affects the relationship between employees and the organization, this study (1) examines job-related resources that contribute to teleworkers’ organizational commitment and (2) works out how internal communication professionals can strategically address them.

A total of 50 problem-centered, semi-structured qualitative interviews were conducted with teleworkers from Austrian and German organizations between March and June 2021.

The interview data resulted in eight job-related resources that contribute to teleworkers’ organizational commitment. By pointing out the communicative aspects of these resources, we discuss how internal communication professionals can strategically engage to maintain the connection between teleworkers and the organization despite the distance. It highlights the communicators’ role as a strategic communicators and networkers, as enabler and as key speaker for employees’ needs.

The data were collected during a health crisis (COVID-19 pandemic) in the context of Austrian and German organizations and refers to the perspective of employees for whom teleworking israther new.

The study provides in-depth insights into teleworkers’ expectations and entails clear implications for the practice of internal communication professionals to strengthen teleworkers’ commitment.

There is a growing interest among academics, government agencies and private organisations to examine the scale, characteristics, and impact of Open Innovation (OI). Studies have examined these issues mainly in the context of a developed world. Because firms in developing economies face unique challenges of OI such as building networks, inter-firm interactions, collaboration for resource utilisation and knowledge sharing, these warrant an examination of the theoretical relationships between the antecedents of OI and their impact on performance as well as mediators of these relationships. Therefore, this study develops a comprehensive OI framework to measure open innovation and analyse its effect on the innovation performance of Indian IT organisations.

Theoretically, the study draws upon the Resource-Based View, Relational View, and Absorptive Capacity theories. Empirically, a survey questionnaire was distributed to Indian IT organisations through the online survey tool “Qualtrics”. The research framework was tested using the data collected from 346 Indian IT organisations.

The results highlight the positive effect of OI activities on innovation performance and the mediating role of absorptive capacity. IT organisations with a higher inbound knowledge and absorptive capacity demonstrated better innovation performance.

This study is limited to understanding the mediating effect of absorptive capacity for inbound innovation. Future studies into the mediating role of desorption capacity could reveal its impact on innovation performance.

From a management perspective, this knowledge will enable managers and policymakers to emphasise OI to achieve better innovation performance. This knowledge will provide both government decision-makers and IT managers with definite OI implications for innovation performance.

The main contribution of this study lies in exploring the interconnectedness among IT organisations and collaborative processes on OI and innovation performance. This empirical study pinpoints the causes and sources of OI that would lead to innovation performance and the mediating role of absorptive capacity in achieving innovation performance. It extends the empirical base of OI scholarship based on firms in an emerging economy.

This research paper aims to conceptualize digital transformation governance and its conventional mechanisms and to present governance solutions tailored to an organization’s level of digital maturity. The objective is to provide a framework for large organizations to select appropriate governance mechanisms based on their digital maturity level, enabling them to effectively manage and govern their digital transformation journey.

The study employs a meta-synthesis methodology, systematically reviewing and synthesizing findings from 175 academic papers and 31 reports/white papers. The research involves a rigorous qualitative approach, including literature search, selection of relevant texts, information extraction, analysis of qualitative findings, quality control and presentation of findings.

The proposed model suggests a three-tiered approach to digital transformation governance based on the organization’s digital maturity: “beginner,” “intermediate” and “advanced” stages. The findings indicate that as an organization advances in its digital maturity, its governance mechanism tends to be less centralized and involves multiple relevant units. Conversely, organizations with lower digital maturity require a more concentrated approach to digital governance.

The study is based on a systematic review and synthesis of existing literature. Further empirical research could validate and refine the proposed model.

By using the proposed maturity-driven model, organizations can choose a more suitable and effective governance mechanism for the realization of their digital transformation roadmap based on their digital maturity level. The model offers a comprehensive framework for selecting and combining appropriate governance mechanisms at each maturity stage.

The proposed framework offers a strategic and novel yet practical tool, enabling organizations to advance their digital governance capabilities in sync with their transformation roadmap. The study consolidates dispersed findings and expands the range of viable governance mechanisms contingent on digital progression.

The purpose of this study is to investigate the role and features of internal online events (IOE) in organizations and measure their impact on employee outcomes (communication satisfaction and loyalty in active and passive forms).

The study conducted a mixed-method process – first, which involved three semistructured interviews in India, Russia and France, and the data were analyzed through a qualitative coding procedure. Subsequently, a survey was conducted among employees regarding their perceptions of IOE. One hundred eighty-four fully completed questionnaires were collected, and the results were analyzed using structural equation modeling.

The analysis of qualitative data revealed common patterns in IOEs in the organizations across India, Russia and France. The quantitative analysis showed the significant impact of IOEs on perceived communication satisfaction. Which in turn primarily stimulates the development of active employee loyalty rather than passive loyalty.

This study acknowledges that the samples were limited to only a few geographical regions of India, Russia and France. Also, the research is subject to sampling limitations due to snowball approach.

Internal communication (IC) managers can use this research findings to develop more effective IOEs to address organizational goals and create synergy-based positive outcomes (such as loyalty) within the employees of the organization.

Research contributes to exploring the role and characteristics of IOEs by applying engagement theory, emphasizing their capacity as a strategic IC channel to enhance employee involvement. Moreover, the study investigated the impact of IOEs on communication satisfaction and employee loyalty by applying affective events theory to communication.

The purpose of this study is to address a critical gap in the existing literature on business excellence implementation. While various studies have examined different aspects of business excellence, there is still a lack of comprehensive research on the optimal organizational excellence architecture (OEA) for an award-winning business excellence journey. The absence of a unified framework has led to inconsistent practices across organizations. The aim of this research based on data collected from 50 organizations across 17 countries is to address this gap and present a refined OEA model.

This study employed quantitative and qualitative data collection methods. Member organizations from the Global Excellence Model (GEM) Council participated through an online survey administered via the Qualtrics software platform. Quantitative data were analyzed using the SPSS and Microsoft Excel software tools, while content analysis techniques were applied to the qualitative data to gain detailed insights.

The findings refine and extend the OEA model. These contributions lead to a refined OEA definition and open avenues for future research, enriching the current understanding of BE implementation.

This study introduces a novel concept of OEA to the literature on business excellence implementation. The refined OEA model provides a fresh perspective on the critical components necessary for an award-winning business excellence journey. This research offers significant value to both practitioners and academics by presenting a unified approach to BE implementation, effectively addressing the previously identified gap in BE research.

The purpose of this research was to study sustainable water resource management using a stimulus-organism-response (SOR) perspective.

This research study was an exploratory qualitative study. Thematic content analysis was used based on semi-structured interviews with 30 experts operating in the USA, representing 26 water-intensive organisations across different industries. The study was anchored in the theoretical foundations of SOR perspectives.

The results of this study revealed several fundamental factors, processes and forces that were considered by organisations for sustainable water resource management. Managers evaluated risks relative to water resources and developed strategic initiatives regarding water management. The authors found that often organisations considered water resources management aspects while deciding business operations. This was especially true for substantive water resource-consuming organisations with wide geographical operations.

Through this study, the authors explained how the interrelationship between organisations and water resources presented risks and challenges. The authors applied SOR theoretical perspective in this research study. This was while factoring in an organisation’s present considerations and future plans regarding sustainable water resource management. Thus, the study findings were expected to further interdisciplinary research at the intersection of organisational and environmental studies.

The finding that water sustainability challenges and efforts could act as strong motivating forces for innovation and technology was significant. Water sustainability challenges could also be a catalyst for synergistic collaborations amongst organisations and diverse groups of institutions. The study insights were relevant to organisational scholars, the water management industry regulators and managers involved with organisational sustainability programmes.

Organisational challenges regarding sustainable water resource management have been influenced by growing populations and climate change. Furthermore, the increasing context of scarcity was compounded by increased pressures from numerous stakeholders. Although critical water management issues were recognised by organisations, relatively little was known about how organisational managers were planning for and responding to these issues. This research study contributed towards addressing the mentioned research gap.