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Article
Publication date: 21 February 2024

Sumiyana Sumiyana, Efa Agus Agus Susanto, Dian Kartika Kartika Rahajeng and Rijardh Djatu Winardi

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for…

Abstract

Purpose

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

Design/methodology/approach

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

Findings

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

Practical implications

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

Originality/value

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 27 February 2024

Heriberta Heriberta, Nurdiana Gaus, Muhammad Azwar Paramma and Nursita Utami

Personal branding is a strategic tool of marketing and communication to define success in organisations. While it constitutes a conscious attempt to commodify self and audit self…

Abstract

Purpose

Personal branding is a strategic tool of marketing and communication to define success in organisations. While it constitutes a conscious attempt to commodify self and audit self, it must be intentionally managed to obtain its optimum results. This study aims to illustrate how personal branding may also pose unintentional and unconscious strategic tool for women academics in academia to help them get wider visibility and increase their chances of getting into leadership positions.

Design/methodology/approach

We employed a case study approach and convenience sampling to select our unit of analysis. Three universities in both public and private universities in the eastern regions of Indonesia were purposefully selected, and interviews were held with 30 female leaders occupying and occupied middle and lower leadership hierarchies.

Findings

Our research shows that, despite their unintentional, unplanned and poorly designed personal branding, women have been able to advance to their current leadership positions by building their own rooms for practising their own preferred leadership values to get them visible and heard. This way is performed through a gendered networking, previous leadership experience and bureaucratic requirements. The consequence of such a practice may limit the range of visibility to getting noticed as worthy individuals for senior leadership roles. This might be one reason why women are scarcely found in senior leadership positions.

Originality/value

We propose that natural strategies of constructing, narrating and marketing or communicating personal branding in academia through authentic actions can also be helpful for the success of women to get to leadership roles in a smaller and ambient environment.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 21 November 2023

Ghifari Yuristiadhi Masyhari Makhasi

This study aims to analyze the extent to which the walking tour in virtual version appeals to the younger generation and still provides lessons about cultural acculturation that…

151

Abstract

Purpose

This study aims to analyze the extent to which the walking tour in virtual version appeals to the younger generation and still provides lessons about cultural acculturation that can inspire citizenship today compared to an actual walking tour.

Design/methodology/approach

This quasi-experimental design uses pre-test and post-test with structured interviews for data collection from five purposive participants who related the experience and storytelling that they experienced from the tours.

Findings

This study finds while virtual tours cannot replace physical walking tours because of real multisensory experiences, storytelling and guiding interpretation through virtual tours is more likeable than walking tours Due to some potential disturbance in the field. However, the guiding interpretation related to the message of multiculturalism still reaches tourists both through actual and virtual tours.

Research limitations/implications

This study has limitations regarding the number of participants. A larger number of participants may provide greater objectivity. In addition, regarding the quasi-experimental method used, it is possible to have different results if the actual walking tour precedes the virtual tour, and this can be a broad discussion space for future researchers.

Social implications

Practically, this walking tour is expected to be a model for civic education, especially in Indonesia, which is delivered in a fun way through a walking tour.

Originality/value

This study offers a novelty regarding the development of a walking tour based on citizenship education, which can be seen from its impact on the younger generation when it is held virtually or actually.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 30 May 2023

Emmanuel Senior Tenakwah, Michael Odei Erdiaw-Kwasie, Esther Asiedu and Riham Al Aina

This paper investigates the impact of performance management (PM) practices on firms' financial performance and the mediating role of co-worker and supervisor support.

Abstract

Purpose

This paper investigates the impact of performance management (PM) practices on firms' financial performance and the mediating role of co-worker and supervisor support.

Design/methodology/approach

Data were collected through a two-wave survey. The authors tested the hypotheses using data from 439 employees.

Findings

The authors find that PM practices positively influence a firm financial performance. The results also show a positive indirect relationship between PM practices and firm financial performance through co-worker support. The mediated effect is about 0.2 times as large as the direct effect of PM practices on firm financial performance. The results also show that supervisor support partially mediates the relationship between PM practices and firm financial performance.

Research limitations/implications

The authors extend our knowledge of PM practices–firm financial performance relationships. The study advances the existing knowledge on this relationship beyond the traditional input-output models by exploring the mediating role of employee involvement in the relationship between PM practices and firm financial performance. Specifically, the authors' findings reveal that co-worker and supervisory support can act as a mediator in this relationship, shedding new light on the importance of employee/supervisor involvement in PM practices.

Practical implications

The findings highlight the need for managers to take a crucial look at the importance of co-worker and supervisor support. This suggests that organisations can focus on providing adequate training to managers and supervisors to enhance their ability to provide social support to their employees. Organisations can also encourage a positive and supportive workplace culture to foster an environment that promotes employee engagement, motivation and performance.

Originality/value

The results of this study enrich the literature on PM practices–firm financial performance by conceptualising supervisor and co-worker support as mechanisms through which this relationship occurs. By so doing, the authors clarify how PM practices affect firm financial performance.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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