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Open Access
Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 29 August 2024

Ana Sofia Silva Santos, Maria R.A. Moreira and Paulo S.A. Sousa

This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…

Abstract

Purpose

This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

Design/methodology/approach

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

Findings

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

Practical implications

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Social implications

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

Originality/value

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 24 September 2024

Lena Grzesiak and Wojciech Ulrych

We aimed to determine how remote management support (MS) practices and staff diversity influenced employee performance (EP) within the digital workplace (DW) during the COVID-19…

Abstract

Purpose

We aimed to determine how remote management support (MS) practices and staff diversity influenced employee performance (EP) within the digital workplace (DW) during the COVID-19 pandemic. The article highlights the challenges managers face in achieving EP in the DW compared to traditional work environments.

Design/methodology/approach

We developed a theoretical model (MS→DW→EP) and tested it based on the computer-assisted web interview (CAWI) conducted in mid-2022. Factors of primary, secondary and organizational diversity moderated the relationship between the variables. We purposely selected a sample of 1,000 respondents with remote working experience.

Findings

The results show that the DW partially mediates the relationship between MS and EP. The greater the uncertainty in managing people, the more flexibility, trust and job satisfaction required in the DW to achieve EP. Organizational diversity influenced the model more (i.e. teamwork vs individual work) than the primary and secondary diversity (i.e. gender and education).

Research limitations/implications

Although the sample size was large, we cannot consider it statistically representative.

Practical implications

Zoomers and Millennials reflect full mediation in the model that supports EP.

Social implications

Broader work autonomy, smaller organizations and teams as well as hybrid work arrangements, reduce the necessity for in-person meetings with superiors.

Originality/value

Supervisors had to reduce control over the DW while expanding organizational citizenship behavior (OCB) to enhance job satisfaction and thus ensure the expected EP during the pandemic. We may consider allowing an employee to postpone work as a new managerial activity within MS.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 27 August 2024

Joanna Purgał-Popiela

This study aims to determine the current state of research on sustainability in the context of human resource management (HRM) practices adopted by small and medium-sized…

Abstract

Purpose

This study aims to determine the current state of research on sustainability in the context of human resource management (HRM) practices adopted by small and medium-sized enterprises (SMEs), identify the most important gaps and propose an agenda for future studies.

Design/methodology/approach

Through a systematic literature review (SLR), this study comprehensively examines the relevant literature on sustainability-related aspects of HRM in SMEs. It includes descriptive and thematic analyses of 29 research articles published in high-ranked academic journals selected from 506 records retrieved from four major databases (Scopus, Web of Science, ScienceDirect and EBSCOhost).

Findings

The findings suggest a growing interest in sustainability-related HRM in SMEs after 2020. Notably, most studies focused on green and social sustainability concerns, with limited attention to the triple bottom line (TBL) perspective. A detailed examination revealed variations among the three streams of research in terms of methodology, location of studies, nature of sustainability-HRM linkage and placement of HRM practices in research models. Despite these differences, positive effects of HRM practices on sustainability integration seem evident, including impacts on employee competences, behaviors and company-level outcomes.

Originality/value

This article is the first to systematically review the literature on the sustainability-HRM nexus specifically for SMEs. It contributes by identifying thematic clusters, methodological trends, contextual aspects and outcomes of sustainability-HRM integration, thereby laying the groundwork for future research.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 5 September 2024

Ida Farida and Doddy Setiawan

This study aims to explore the correlation between Management Control Systems, Green Innovation, Social Media Networks, and Company Performance in medium-sized construction and…

Abstract

Purpose

This study aims to explore the correlation between Management Control Systems, Green Innovation, Social Media Networks, and Company Performance in medium-sized construction and real estate firm in Indonesia.

Design/methodology/approach

This research method uses quantitative approach. The sample selection technique uses simple random sampling. The analytical method in this study uses structural equation models based on variance. Statistical test tool used, is Smart PLS 3.0.

Findings

The management control systems have a significant and positive impact on social media networks, green innovation, and company performance in the upper-middle-class construction and real estate businesses in Java. Furthermore, social media networks and green innovation were found to mediate the strong relationship between management control systems and firm performance in medium-sized construction and real estate businesses in Java.

Research limitations/implications

This research should provide a detailed, technical, and structured explanation of how companies assess suitability standards for implementing green innovation in Indonesia’s construction and real estate sectors.

Social implications

The finding emphasize the importance of the management control system in enhancing firm performance. If, the elements of the management control system are met or adequate, it can improve the performance of those in charge, leading to satisfactory performance.

Originality/value

This finding is the first of its kind in Indonesia. It will contribute to shaping future development policies for government and private projects, ensuring they are more advance and environmentally conscious.

Details

Innovation & Management Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 11 September 2024

Mengxi Yang, Jie Guo, Lei Zhu, Huijie Zhu, Xia Song, Hui Zhang and Tianxiang Xu

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation…

Abstract

Purpose

Objectively evaluating the fairness of the algorithm, exploring in specific scenarios combined with scenario characteristics and constructing the algorithm fairness evaluation index system in specific scenarios.

Design/methodology/approach

This paper selects marketing scenarios, and in accordance with the idea of “theory construction-scene feature extraction-enterprise practice,” summarizes the definition and standard of fairness, combs the application link process of marketing algorithms and establishes the fairness evaluation index system of marketing equity allocation algorithms. Taking simulated marketing data as an example, the fairness performance of marketing algorithms in some feature areas is measured, and the effectiveness of the evaluation system proposed in this paper is verified.

Findings

The study reached the following conclusions: (1) Different fairness evaluation criteria have different emphases, and may produce different results. Therefore, different fairness definitions and standards should be selected in different fields according to the characteristics of the scene. (2) The fairness of the marketing equity distribution algorithm can be measured from three aspects: marketing coverage, marketing intensity and marketing frequency. Specifically, for the fairness of coverage, two standards of equal opportunity and different misjudgment rates are selected, and the standard of group fairness is selected for intensity and frequency. (3) For different characteristic fields, different degrees of fairness restrictions should be imposed, and the interpretation of their calculation results and the means of subsequent intervention should also be different according to the marketing objectives and industry characteristics.

Research limitations/implications

First of all, the fairness sensitivity of different feature fields is different, but this paper does not classify the importance of feature fields. In the future, we can build a classification table of sensitive attributes according to the importance of sensitive attributes to give different evaluation and protection priorities. Second, in this paper, only one set of marketing data simulation data is selected to measure the overall algorithm fairness, after which multiple sets of marketing campaigns can be measured and compared to reflect the long-term performance of marketing algorithm fairness. Third, this paper does not continue to explore interventions and measures to improve algorithmic fairness. Different feature fields should be subject to different degrees of fairness constraints, and therefore their subsequent interventions should be different, which needs to be continued to be explored in future research.

Practical implications

This paper combines the specific features of marketing scenarios and selects appropriate fairness evaluation criteria to build an index system for fairness evaluation of marketing algorithms, which provides a reference for assessing and managing the fairness of marketing algorithms.

Social implications

Algorithm governance and algorithmic fairness are very important issues in the era of artificial intelligence, and the construction of the algorithmic fairness evaluation index system in marketing scenarios in this paper lays a safe foundation for the application of AI algorithms and technologies in marketing scenarios, provides tools and means of algorithm governance and empowers the promotion of safe, efficient and orderly development of algorithms.

Originality/value

In this paper, firstly, the standards of fairness are comprehensively sorted out, and the difference between different standards and evaluation focuses is clarified, and secondly, focusing on the marketing scenario, combined with its characteristics, key fairness evaluation links are put forward, and different standards are innovatively selected to evaluate the fairness in the process of applying marketing algorithms and to build the corresponding index system, which forms the systematic fairness evaluation tool of marketing algorithms.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 29 August 2024

Marjut Hirvonen, Katri Kauppi and Juuso Liesiö

Although it is commonly agreed that prescriptive analytics can benefit organizations by enabling better decision-making, the deployment of prescriptive analytics tools can be…

Abstract

Purpose

Although it is commonly agreed that prescriptive analytics can benefit organizations by enabling better decision-making, the deployment of prescriptive analytics tools can be challenging. Previous studies have primarily focused on methodological issues rather than the organizational deployment of analytics. However, successful deployment is key to achieving the intended benefits of prescriptive analytics tools. Therefore, this study aims to identify the enablers of successful deployment of prescriptive analytics.

Design/methodology/approach

The authors examine the enablers for the successful deployment of prescriptive analytics through five organizational case studies. To provide a comprehensive view of the deployment process, each case includes interviews with users, managers and top management.

Findings

The findings suggest the key enablers for successful analytics deployment are strong leadership and management support, sufficient resources, user participation in development and a common dialogue between users, managers and top management. However, contrary to the existing literature, the authors found little evidence of external pressures to develop and deploy analytics. Importantly, the success of deployment in each case was related to the similarity with which different actors within the organization viewed the deployment process. Furthermore, end users tended to highlight user participation, skills and training, whereas managers and top management placed greater emphasis on the importance of organizational changes.

Originality/value

The results will help practitioners ensure that key enablers are in place to increase the likelihood of the successful deployment of prescriptive analytics.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Article
Publication date: 2 September 2024

Alexander Hofer, Ewald Aschauer and Patrick Velte

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs…

Abstract

Purpose

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability performance.

Design/methodology/approach

Through a qualitative approach, 15 in-depth interviews are conducted in a two-tier governance setting. Participants include management and supervisory board members, compensation consultants and other stakeholders involved in proxy voting.

Findings

SCT implementation is primarily determined by meeting shareholders’ expectations rather than those of other stakeholders. Decision makers react in a differentiated way to increased expectations by implementing either primarily symbolic or substantive measures and encounter different implementation challenges like insufficient data quality and a lack of experience within supervisory boards, both of which potentially contribute to decoupling.

Research limitations/implications

The study offers valuable insights for companies in designing SCTs and emphasises the significance of addressing decoupling to effectively enhance sustainability performance through SCTs and provides a foundation for future studies aimed at analysing this phenomenon.

Originality/value

Using a neo-institutional theory lens, this study marks one of the first interview-based investigations to distinguish between symbolic and substantial SCTs. It delves deeply into the role of decoupling and the associated challenges, offering fresh perspectives within the under-researched framework of a two-tier corporate governance structure. Moreover, this study aims to meticulously capture the real-world design practices and implementation processes of SCTs through experts, an aspect that was emphasised as a limitation in previous studies.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 30 August 2024

Fatma Betül Yeni, Beren Gürsoy Yılmaz, Behice Meltem Kayhan, Gökhan Özçelik and Ömer Faruk Yılmaz

This study aims to address challenges related to long lead time within a hazelnut company, primarily attributed to product quality issues. The purpose is to propose an integrated…

Abstract

Purpose

This study aims to address challenges related to long lead time within a hazelnut company, primarily attributed to product quality issues. The purpose is to propose an integrated lean-based methodology incorporating a continuous improvement cycle, drawing on Lean Six Sigma (LSS) and Industry 4.0 applications.

Design/methodology/approach

The research adopts a systematic approach, commencing with a current state analysis using VSM and fishbone analysis to identify underlying problems causing long lead time. A Pareto analysis categorizes these problems, distinguishing between supplier-related issues and deficiencies in lean applications. Lean tools are initially implemented, followed by a future state VSM. Supplier-related issues are then addressed, employing root cause analyses and Industry 4.0-based countermeasures, including a proposed supplier selection model.

Findings

The study reveals that, despite initial lean implementations, lead times remain high. Addressing supplier-related issues, particularly through the proposed supplier selection model, significantly reduces the number of suppliers and contributes to lead time reduction. Industry 4.0-based countermeasures ensure traceability and strengthen supplier relationships.

Originality/value

This research introduces a comprehensive LSS methodology, practically demonstrating the application of various tools and providing managerial insights for practitioners and policymakers. The study contributes theoretically by addressing challenges comprehensively, practically by showcasing tool applications and managerially by offering guidance for system performance enhancement.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Open Access
Article
Publication date: 5 September 2024

Corey Mack, Clay Koschnick, Michael Brown, Jonathan D. Ritschel and Brandon Lucas

This paper examines the relationship between a prime contractor's financial health and its mergers and acquisitions (M&A) spending in the defense industry. It aims to provide…

Abstract

Purpose

This paper examines the relationship between a prime contractor's financial health and its mergers and acquisitions (M&A) spending in the defense industry. It aims to provide models that give the United States Department of Defense (DoD) indications of future M&A activity, informing decision-makers and contributing to ensuring competitive markets that benefit the consumer.

Design/methodology/approach

The study uses panel data regression models on 40 companies between 1985 and 2021. The company's financial health is assessed using industry-standard financial ratios (i.e. measures of profitability, efficiency, solvency and liquidity) while controlling for economic factors such as national productivity, defense budgets and firm size.

Findings

The results show a significant relationship between efficiency and M&A spending, indicating that companies with lower efficiency tend to spend more on M&As. However, there was no significant relationship between M&A spending and a company's profitability or solvency. These results were consistent with previous research and the study's hypotheses for profitability and solvency. However, the effect of liquidity was the opposite of the expected result, possibly due to the defense industry's different view on liquidity compared to previous research.

Originality/value

The paper provides insights into the relationship between a prime contractor's financial health and its M&A spending, a topic with limited research. The findings can inform policymakers and regulators on the industrial base's future M&A activity, ensuring competitive markets that benefit the consumer.

Details

Journal of Defense Analytics and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-6439

Keywords

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