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Open Access
Article
Publication date: 20 February 2024

Luiz Henrique Alonso de Andrade and Elias Pekkola

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through…

Abstract

Purpose

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

Design/methodology/approach

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Findings

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

Research limitations/implications

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Practical implications

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

Originality/value

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 12 June 2020

Tiina Tuominen and Mervi Hasu

This paper analyzes how public servants who work with young people discursively cope with competing demands on their agency, defined as their orientation toward and capabilities…

2613

Abstract

Purpose

This paper analyzes how public servants who work with young people discursively cope with competing demands on their agency, defined as their orientation toward and capabilities to influence their clients. Previous studies revealed how public servants treat their clients when facing competing demands but paid less attention to how public servants define their agency.

Design/methodology/approach

Micro-level discourse analysis is applied to analyze how public servants represent their agency in client relationships, drawing on interviews with nine individuals in a Finnish city who work with young people lacking jobs or school placements.

Findings

Instead of describing their agency coherently, the interviewees applied several discourses to represent their agency differently in relation to different demands. This ability to navigate contradictory discourses is discussed as reflexive discursive coping strategy, which enables public servants to maintain a positive image of their agency despite tensions at work.

Research limitations/implications

Although the method does not allow direct generalizations, it reveals discursive strategies likely to be found in many contemporary public organizations.

Practical implications

The study indicates a need to better acknowledge and nurture the multifaceted nature of agency to improve service quality.

Originality/value

The findings deepen the view on tensions in public servants' work and show that diverse discourses not only create anxiety but also help individuals dealing with contradictory work.

Details

International Journal of Public Sector Management, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 10 August 2023

Barbara Da Roit and Maurizio Busacca

The paper aims to analyse the meaning and extension of discretionary power of social service professionals within network-based interventions.

Abstract

Purpose

The paper aims to analyse the meaning and extension of discretionary power of social service professionals within network-based interventions.

Design/methodology/approach

Empirically, the paper is based on a case study of a network-based policy involving private and public organisations in the Northeast of Italy (Province of Trento).

Findings

The paper identifies netocracy as a social policy logic distinct from bureaucracy and professionalism. What legitimises netocracy is neither authority nor expertise but cooperation, the activation of connections and involvement, considered “good” per se. In this framework, professionalism and discretion acquire new and problematic meanings compared to street-level bureaucracy processes.

Research limitations/implications

Based on a case study, the research results cannot be generalised but pave the way to further comparative investigations.

Practical implications

The paper reveals that the position of professionals in netocracy is to some extent trickier than that in a bureaucracy because netocracy seems to have the power to encapsulate them and make it less likely for them to deviate from expected courses of action.

Originality/value

Combining different literature streams – street level bureaucracy, professionalism, network organisations and welfare governance – and building on an original case study, the paper contribute to understanding professionalism in welfare contexts increasingly characterised by the combination of bureaucratic, professional and network logics.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 8 March 2021

Daniel Magalhães Mucci, Fábio Frezatti and Diógenes de Souza Bido

This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.

2332

Abstract

Purpose

This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.

Design/methodology/approach

This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method.

Findings

The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles.

Practical implications

The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization.

Originality/value

The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.

Details

RAUSP Management Journal, vol. 56 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 10 October 2023

Sven Siverbo, Tobias Johansson-Berg, Tina Øllgaard Bentzen and Marte Winsvold

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public…

1495

Abstract

Purpose

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)?

Design/methodology/approach

The authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden).

Findings

The authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences.

Originality/value

This study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.

Details

International Journal of Public Sector Management, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 29 December 2022

Petter Haglund and Martin Rudberg

Contingency studies within logistics and supply chain management have shown a need for longitudinal studies on fit. The purpose of this paper is to investigate the logistics…

3046

Abstract

Purpose

Contingency studies within logistics and supply chain management have shown a need for longitudinal studies on fit. The purpose of this paper is to investigate the logistics strategy from a process of establishing fit perspective.

Design/methodology/approach

A large Swedish building contractor's logistics strategy process was analysed using a longitudinal single-case study for a period of 11 years (2008–2019).

Findings

The case study reveals three main constraints to logistics strategy implementation: a dominant purchasing organisation, a lack of incentives and diverging top-management priorities. This suggests that logistics strategy fit is not a conscious choice determined by contextual factors.

Research limitations/implications

Establishing fit is a continuous cycle of regaining fit between the logistics context and logistics strategy components. Fit can be achieved by a change to the logistics context or to logistics strategy components.

Practical implications

Logistics managers may need to opt for satisfactory fit in view of the costs incurred by changing strategy versus the benefits to be gained from a higher degree of fit.

Originality/value

This paper adopts a longitudinal case design to study the fit between the logistics context and strategy, adding to the body of knowledge on organisational design and strategy in logistics and supply chain management.

Details

The International Journal of Logistics Management, vol. 34 no. 7
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 3 April 2017

ChangSeob Yeo and Vafa Saboori-Deilami

The purpose of this study is to theoretically clarify under which circumstances MNCs should outsource the innovation function. In the globalization era, multinational companies…

8898

Abstract

Purpose

The purpose of this study is to theoretically clarify under which circumstances MNCs should outsource the innovation function. In the globalization era, multinational companies (MNCs) face the challenge of making a strategic decision. They ought to adjudicate upon outsourcing the research and development, i.e. innovation function and bearing the risks of it, or keeping innovation function in house and paying the price of this decision. This decision becomes more crucial when the host country has dissimilar characteristic and high uncertainty compared to the home country.

Design/methodology/approach

This study is among the very first studies that evaluate the issue of outsourcing innovation for MNCs from a transaction cost economics (TCE) theoretical perspective. By setting forward propositions that serve as a guideline for conditions in which MNCs should outsource innovation, this paper contributes to innovation, new product development, global business and, last but not least, to the TCE literature. This study also provides managerial implications and avenues of future research for academicians.

Findings

This study shows that heterogeneity between the home and host country affects the autonomy of the innovation at the host country; this autonomy in turn leads to higher transaction cost, and finally, transaction cost is the main determinant of the decision on whether to outsource the innovation.

Originality/value

This study fills this gap by looking at the problem of outsourcing innovation from a TCE theoretical perspective and, based on an extensive literature review, puts forward a set of propositions that clarify under which circumstances MNCs should outsource the innovation function.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 11 no. 1
Type: Research Article
ISSN: 2071-1395

Keywords

Open Access
Article
Publication date: 27 December 2021

Geraldine Robbins, Breda Sweeney and Miguel Vega

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently…

1980

Abstract

Purpose

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.

Design/methodology/approach

Data are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.

Findings

Evidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.

Practical implications

The role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.

Originality/value

The study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 6 March 2023

Gunilla Eklöv Alander

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

4794

Abstract

Purpose

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

Design/methodology/approach

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

Findings

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

Research limitations/implications

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Practical implications

Internal auditors may understand their practice differently through the archetypes that result from this study.

Social implications

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

Originality/value

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 August 2022

Veronica Ines Fernandez Orellano and Taís Cardoso Tellini

This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic…

Abstract

Purpose

This study investigates the impact of political alignment on intergovernmental transfers to the Brazilian unified health system (SUS). The authors analyzed both automatic transfers based on pre-established rules and discretionary transfers, using two criteria of political alignment between mayors and the central government.

Design/methodology/approach

For the empirical analysis the authors used regression-discontinuity design (RDD) and the outcomes of close elections between 2001 and 2017.

Findings

The results indicate positive and statistically significant effects of party alignment on the two transfer categories, especially discretionary transfers, but also on transfers based on pre-established rules. The effect of direct party alignment, when mayors and the president are from the same party, is greater than that resulting from coalitions established in municipal and federal elections.

Research limitations/implications

The positive effect of party alignment was found both in discretionary transfers (those that do not have previously established rules) and some non-discretionary transfers (although they have previously defined regulations). A part of these regulations depends on production capacity and on taking part in programs promoted by the central government, which may produce entropy in the financing system, and a margin to benefit political allies. In the case of the SUS system, it is possible that this entropy is greater in the basic health care category than in the moderate and high complexity one, allowing a higher margin for discretion in transfers allocated to the former. Stricter rules associated to basic health care transfers would be desirable.

Practical implications

In Brazil, stricter rules and monitoring associated to basic healthcare intergovernmental transfers would be desirable.

Social implications

The results may inspire some improvement in the mechanisms that govern the distribution of resources to basic healthcare in Brazil, improving social welfare by improving social justice in the distribution of resources to basic healthcare.

Originality/value

The authors does not know any other study about the impact of party alignment on the distribution of intergovernmental transfers to the Brazilian unified health system.

Details

EconomiA, vol. 23 no. 1
Type: Research Article
ISSN: 1517-7580

Keywords

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