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Article
Publication date: 22 December 2022

Xiangfei Zeng, Ting Zhang and Yafei Zu

This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual…

1026

Abstract

Purpose

This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual analysis, based on the empirical data of Chinese A-share listed companies during the period from 2010 to 2018. Additional analyses further investigate the moderating effect of environmental uncertainty and R&D intensity on the relationship between management control matching type and strategy aggressiveness. The conclusion can help relevant departments to develop management control theory and method system with Chinese characteristics and provide theoretical reference for the matching mode of dual control.

Design/methodology/approach

This paper uses the text analysis method. The main explanatory variables are analyzed using the computer SQL Server database software through the relevant text of the board of directors report in the company annual report. Other financial data came from the CSMAR database, excluding ST and PT and companies with missing data, and 16,902 samples were finally obtained. This paper conducted statistical analysis through Stata12.

Findings

This paper shows that the matching pattern between formal and informal control is divided into three types. They have different impacts on strategy aggressiveness. Specifically, consistent matching type II significantly positively influences the aggressiveness of offensive strategy. Consistent matching type I significantly positively influences the aggressiveness of defensive strategy. Complementary matching type I significantly positively influences the aggressiveness of analytical strategy. Additional analyses find that compared with non-high-tech companies, high-tech companies have more significant influence on the relationship between management control matching pattern and company strategic aggressiveness. And compared with other two “strategy-control” matching patterns, both environmental uncertainty and product innovation have more significant influence on the relationship between consistent matching II and offensive strategy aggressiveness.

Originality/value

To the best of the authors’ knowledge, this paper divides the formal and informal control matching patterns of management control into three categories for the first time. It examines the relationship between the formal and informal control matching of management accounting and the degree of strategy aggressiveness. The conclusion provides new empirical evidence to promote the effective implementation of development strategies for companies. It can help relevant departments to develop management control theory and method systems with Chinese characteristics and provide theoretical references for the matching mode of dual control.

Details

Chinese Management Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 12 February 2024

Arielle S. Ramey, Vanessa R. Rainey and Samantha R. Seals

A chaotic home environment, marked by disorganization, noise and a lack of routine, has negative associations with language development, social competence and executive…

Abstract

Purpose

A chaotic home environment, marked by disorganization, noise and a lack of routine, has negative associations with language development, social competence and executive functioning. This study aims to investigate the mediating effect of chaotic homes on adaptive behaviors, or behaviors that allow independent functioning, in children diagnosed with autism spectrum disorder (ASD) compared to neurotypical (NT) children. Children with ASD have difficulties with adaptive functioning in their environment, and identifying factors in the home that may exacerbate these behaviors will help in understanding the larger family dynamics that may affect behavior.

Design/methodology/approach

In total, 251 primary caregivers completed questionnaires about their children’s adaptive behavior and the structure of the home environment.

Findings

The results of a mediation analysis found a significant indirect effect of ASD status leading to lower adaptive behaviors through home chaos. This suggests those with ASD experienced more household chaos than NT children, which influenced their lower adaptive behavior scores.

Originality/value

This research provides insights into the complex relationship between the home environment and child behavior in children with ASD.

Details

Advances in Autism, vol. 10 no. 1
Type: Research Article
ISSN: 2056-3868

Keywords

Article
Publication date: 15 January 2024

Stephen E. Lanivich, Curt Moore and Nancy McIntyre

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is…

Abstract

Purpose

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is proposed that the resource-induced coping heuristic (RICH) bridges the conceptual gap between pathological cognitive executive control/reward attributes and cognitive resources, specifically entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

Design/methodology/approach

With data from 581 entrepreneurs, this study utilizes partial least squares structural equation modeling for analysis. Additionally, a two-stage hierarchical component modeling approach was used to estimate latent variable scores for higher-order constructs.

Findings

Findings indicate the RICH mediates the relationships ADHD has with alertness, cognitive adaptability and entrepreneurial intent.

Originality/value

The RICH is introduced as a mechanism to explain how ADHD indirectly influences entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 22 February 2024

Yones Romiani, Maryam Sadat Ghoraishi Khorasgani and Saeid Norollahee

Nowadays, universities increasingly consider reputation as a key component for improving quality and rankings. A positive reputation opens doors to added value and diverse…

Abstract

Purpose

Nowadays, universities increasingly consider reputation as a key component for improving quality and rankings. A positive reputation opens doors to added value and diverse opportunities. This paper aims to explore Middle Eastern higher education managers' perceptions of university reputation components.

Design/methodology/approach

Given the significance of this concept in Middle Eastern universities, a descriptive phenomenological qualitative approach is adopted to identify these key components. The study includes interviews with university managers, and data are collected through semi-structured interviews and analyzed thematically.

Findings

The findings reveal that, from the perspective of higher education managers, university reputation is influenced by four main components: university management and leadership, quality and performance, identity and image and social responsibility. These components are tailored to the context of Middle Eastern countries.

Practical implications

Practical implications are clearly laid out in the form of four key themes for higher education managers in Middle Eastern countries to manage reputation.

Originality/value

The study’s outcomes can be used as a guide for university managers in developing countries to change the situation in their favor and achieve great success in the competitive condition of universities by planning and making policies in this direction. Also, the managers of higher education in the Middle Eastern countries can take advantage of the components of this study to improve the quality and quantity of their universities and take an important step towards increasing the university’s reputation at the international level.

Details

International Journal of Educational Management, vol. 38 no. 2
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 13 September 2023

Adam T. Schmidt, Jacquelynn Duron, Becca K. Bergquist, Alexandra C. Bammel, Kelsey A. Maloney, Abigail Williams-Butler and Gerri R. Hanten

Though prosocial attributes are linked to positive outcomes among justice-involved adolescents and are a mainstay of numerous interventions, few measures have been specifically…

Abstract

Purpose

Though prosocial attributes are linked to positive outcomes among justice-involved adolescents and are a mainstay of numerous interventions, few measures have been specifically designed to evaluate prosocial functioning within this population. Although multiple instruments measuring aspects of prosocial behavior exist, these instruments were not designed to measure prosocial behaviors among youth in juvenile justice settings. This study aims to provide a preliminary validation of a new measure of prosocial attributes (the Prosocial Status Inventory – PSI), which was designed to comprehensively evaluate in greater depth the prosocial functioning of urban, justice-involved youth.

Design/methodology/approach

Youth (n = 51) were recruited as part of a larger study and were participants in a community-based mentoring program in a large, urban county in the Southern USA. Youth completed the PSI at baseline prior to their participation in the community-based mentoring program. The authors obtained follow-up data on recidivism from the county juvenile justice department.

Findings

PSI scores were positively related to a lower rate of recidivism and a decrease in offending frequency over a 12-month follow-up period.

Originality/value

The current findings complement previous work, suggesting that prosocial attributes are measurable and related to important outcomes among justice-involved youth and support the utility of strengths-based treatment approaches. Moreover, it provides preliminary evidence of the utility of a new self-report measure to assess these traits within a juvenile justice population.

Details

Journal of Public Mental Health, vol. 22 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 29 August 2023

Feifei Chen and Qiwei Luna Wu

This study explored how organizational leaders at different hierarchical levels may communicatively enhance employees' health and well-being. Drawing on interdisciplinary…

Abstract

Purpose

This study explored how organizational leaders at different hierarchical levels may communicatively enhance employees' health and well-being. Drawing on interdisciplinary research, it proposed a model that connects health-oriented leadership communication at supervisory and executive levels with remote workers' self-care and stress levels during the COVID-19 pandemic.

Design/methodology/approach

Data collected through a survey of 363 full-time United States (US) employees were analyzed to test the model.

Findings

Results showed health-oriented communication at the two leadership levels directly influenced employees' self-care, which in turn reduced their stress levels. Further, executive leaders' health-oriented leadership communication indirectly impacted remote workers' self-care through its positive association with supervisors' health-oriented leadership communication.

Practical implications

This study offers much-needed guidelines for executive leaders, supervisors and communication practitioners seeking to meet employees' growing expectations for a healthy work environment in today's post-pandemic era.

Originality/value

Although the literature has established organizational leadership as a vital determinant for a healthy workforce, few studies have explored leaders' health-specific communication to enhance employee health. This study is the first to conceptualize health-oriented leadership communication at dual hierarchical levels and uncover its influence on employees. The results suggested the importance of health-oriented leadership communication across hierarchical levels in building a healthy workplace.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 17 July 2023

Michael Preston-Shoot

The purpose of this paper is to update the core data set of self-neglect safeguarding adult reviews (SARs) and accompanying thematic analysis. The initial data set was published…

Abstract

Purpose

The purpose of this paper is to update the core data set of self-neglect safeguarding adult reviews (SARs) and accompanying thematic analysis. The initial data set was published in this journal in 2015 and has since been updated annually. The complete data set is available from the author. The second purpose is to reflect on the narratives about adult safeguarding and self-neglect by focusing on the stories that are told and untold in the reviews.

Design/methodology/approach

Further published reviews are added to the core data set, drawn from the national SAR library and the websites of Safeguarding Adults Boards (SABs). Thematic analysis is updated using the domains used previously, direct work, the team around the person, organisational support and governance. SAR findings and recommendations are also critiqued using three further domains: knowledge production, explanation and aesthetics.

Findings

Familiar findings emerge from the thematic analysis and reinforce the evidence-base of good practice with individuals who self-neglect and for policies and procedures with which to support those practitioners working with such cases. SAR findings emphasise the knowledge domain, namely, what is actually found, rather than the explanatory domain that seeks to answer the question “why?” Findings and recommendations appear to assume that learning can be implemented within the existing architecture of services rather than challenging taken-for-granted assumptions about the context within which adult safeguarding is situated.

Research limitations/implications

A national database of reviews completed by SABs has been established (www.nationalnetwork.org.uk), but this data set remains incomplete. Drawing together the findings from the reviews nonetheless reinforces what is known about the components of effective practice, and effective policy and organisational arrangements for practice. Although individual reviews might comment on good practice alongside shortfalls, there is little analysis that seeks to explain rather than just report findings.

Practical implications

Answering the question “why?” remains a significant challenge for SARs, where concerns about how agencies worked together prompted review but also where positive outcomes have been achieved. The findings confirm the relevance of the evidence-base for effective practice, but SARs are limited in their analysis of what enables and what obstructs the components of best practice. The challenge for SAR authors and for partners within SABs is to reflect on the stories that are told and those that remain untold or untellable. This is an exercise of power and of ethical and political decision-making.

Originality/value

The paper extends the thematic analysis of available reviews that focus on work with adults who self-neglect, further reinforcing the evidence base for practice. The paper analyses the degree to which SARs answer the question “why?” as opposed simply to answering the question “what?” It also explores the degree to which SARs appear to accept or challenge the context for adult safeguarding. The paper suggests that SABs and SAR authors should focus explicitly on what enables and what obstructs the realisation of best practice, and on the choices they make about the stories that are told.

Details

The Journal of Adult Protection, vol. 25 no. 6
Type: Research Article
ISSN: 1466-8203

Keywords

Article
Publication date: 30 October 2023

Yusuf Karbhari, Abdelhafid Benamraoui and Ahmad Fahmi Sheikh Hassan

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies…

Abstract

Purpose

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

Design/methodology/approach

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

Findings

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Research limitations/implications

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

Practical implications

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

Originality/value

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 February 2024

Saniya Bhutani and Kamlesh Singh

The purpose of this study is to adapt and validate Edinburgh social cognition test (ESCoT) for Indian children. In addition, exploring the effect of demographics on ESCoT.

Abstract

Purpose

The purpose of this study is to adapt and validate Edinburgh social cognition test (ESCoT) for Indian children. In addition, exploring the effect of demographics on ESCoT.

Design/methodology/approach

For content validity, 10 practicing psychologists and clinical psychologists gave their feedback about the test scenarios based on which the items were retained. The adaptation process involved 100 participants aged between 6 and 12 years. Informed consent from parents and verbal assent from the participant were taken. Demographics were collected. Measures were individually administered. Data was scored and analyzed.

Findings

Seven out of 10 scenarios were retained in content validity. Convergent validity, internal consistency and interrater reliability were found to be acceptable. Regression analysis indicates that age significantly predicts performance on ESCoT. Age is associated with the cognitive theory of mind, affective theory of mind and interpersonal social norms understanding.

Originality/value

The study provides evidence for validation of ESCoT. Results indicate acceptable psychometric properties of ESCoT. Thus, it is suitable for Indian settings and amongst children.

Details

Journal of Public Mental Health, vol. 23 no. 1
Type: Research Article
ISSN: 1746-5729

Keywords

Article
Publication date: 12 September 2023

Mimi Li, Wenqing Xu, Weiwei Liu and Huiyi Cao

This study aims to explore the patterns and transformational dynamics of the executive–interpreter network in the innovation processes of small- and medium-sized enterprises in…

Abstract

Purpose

This study aims to explore the patterns and transformational dynamics of the executive–interpreter network in the innovation processes of small- and medium-sized enterprises in hospitality.

Design/methodology/approach

Grounded in social network theory and adopting a case-based approach, this study features a multi-case design focusing on three Chinese boutique hotels. Data were collected through Web page and document reviews, participant observations and semistructured interviews.

Findings

Results capture how executive–interpreter network dynamics contribute to innovation in small- and medium-sized hotels. Key factors in social networks (e.g. size, scope and strength) shift throughout innovation. This study presents a design-driven approach as a means of innovation. Findings also delineate the network development conditions under which innovation dynamically occurs in boutique hotels.

Practical implications

Practical implications center on how network dynamics help small- and medium-sized hotels innovate more effectively. These insights can assist hotel operators and prospective market entrants in improving their hotels’ performance and competitiveness.

Originality/value

This study blends social network theory with a design-driven approach to explore innovation mechanisms in small- and medium-sized hotels. It offers empirical evidence for practitioners regarding design-driven innovation. Findings enrich the body of knowledge on both design-driven innovation theory and hospitality innovation.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 2
Type: Research Article
ISSN: 0959-6119

Keywords

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