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Open Access
Article
Publication date: 31 October 2023

Jenni Kantola, Kirsi Lehto and Riitta Viitala

This study explores municipal leaders' perceptions on strategic human resource management in their local government organization. Previous studies on companies demonstrate that…

Abstract

Purpose

This study explores municipal leaders' perceptions on strategic human resource management in their local government organization. Previous studies on companies demonstrate that the top manager's perceptions of the importance of human resource management (HRM) for the organization are reflected in the quality of human resource management and its strategic role. The authors are interested in how leaders in municipalities perceive HRM.

Design/methodology/approach

The authors interviewed 30 leaders of Finnish municipalities for this qualitative study focused on municipal leaders' perceptions of HRM. The authors applied a discourse analytical approach in the analysis.

Findings

The authors recognized four discourses that frame perceptions of HRM: HRM as a strategic weapon, HRM as an underperformer, HRM as a matter of formality and HRM as a cost generator. In addition, the authors recognized that the discourses reflected leaders' self-positioning in relation to the power to impact issues related to HRM. Shifting between distinct roles demonstrated that municipal leaders' emphasis on HRM and its strategic alignment reflects the power relations in the municipality and the attitudes to the importance of HRM.

Originality/value

This study contributes to the academic discussions on HRM in municipalities and provides views on the municipal leader's role and impact on valuing and investing in HRM. From a practical point of view, the study will increase municipal leaders' knowledge of HRM's impact on the performance of the organization and also of the possible means of HRM.

Details

International Journal of Public Leadership, vol. 19 no. 4
Type: Research Article
ISSN: 2056-4929

Keywords

Content available

Abstract

Details

Journal of Organizational Effectiveness: People and Performance, vol. 10 no. 4
Type: Research Article
ISSN: 2051-6614

Open Access
Article
Publication date: 17 May 2023

Pernilla Gluch, Ingrid Svensson and Jan Bröchner

This study aims to investigate practitioners’ perceptions of strategic work in municipal facilities management: how public facilities management is changing, what is included in…

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Abstract

Purpose

This study aims to investigate practitioners’ perceptions of strategic work in municipal facilities management: how public facilities management is changing, what is included in strategic public facilities management and who leads the strategic work.

Design/methodology/approach

A literature review begins with mainstream studies of strategy management, ultimately concentrating on municipal facilities management. Findings are based on a 2020/2021 questionnaire targeting 356 practitioners in municipal facilities management across Sweden (50% response rate). The statistical treatment includes factor analysis.

Findings

Most respondents indicated changed ways of managing facilities in the past five years; most reported that they were in an organization with an explicit goal of working more strategically. Respondents associated strategic facilities management with governance, facilities, sustainability, technology change and communication. Frequently, it was the management team of the facilities management department that led strategic work.

Research limitations/implications

Research into municipal facilities management is dominated by studies in Northern Europe, and more studies from other regions are needed. How strategies and work roles evolve in parallel appears to be a fruitful direction of further research.

Practical implications

Facilities managers need stronger competences and more resources to engage in strategic facilities management. Findings indicate a need to integrate sustainability aspects better into long-term strategic work.

Social implications

More strategic municipal facilities management is of obvious social value.

Originality/value

This is the first study of practitioner perceptions of work on strategic facilities management in municipalities.

Open Access
Article
Publication date: 6 February 2024

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

Abstract

Purpose

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

Design/methodology/approach

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

Findings

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

Originality/value

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 29 February 2024

Erlend Vik and Lisa Hansson

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing…

Abstract

Purpose

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

Design/methodology/approach

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

Findings

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

Practical implications

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

Originality/value

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 8 June 2023

Linda Höglund, Maria Mårtensson and Pia Nylinder

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a…

Abstract

Purpose

The purpose of this paper is to conceptualise our understanding of public value accounting (PVA) by studying the use and usefulness of performance measurements (PM) as a management tool. The authors do this from a perspective in which they address the complexity of various (sometimes conflicting) assessments of performance measurement and management (PMM) by different stakeholders.

Design/methodology/approach

An interpretative case study using qualitative methods. The paper is based on 30 interviews conducted in 2018 and 2019 with respondents working with PMM at different levels, such as politicians, officials and health-care professionals. The study context was Region Stockholm (RS) in Sweden and its health-care division.

Findings

PMs become an instrumental tool for PMM, which led to output being promoted above outcome. The authors show that there is a conceptual shortcoming in the discussion of PVA, as the effort needed to achieve outcome-based information might exceed the ability of an organisation to deliver it. The authors address the importance of studying the interaction among different stakeholders, including politicians, the public and media, in research on PVA, as well as possible power relationships among stakeholders.

Originality/value

The authors contribute to the growing research on PVA and its call for more empirical research by offering a more nuanced interpretation of PVA activities. The authors do this by studying PMM and the nature of these activities in a public sector organisation from a multiple-stakeholder perspective.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 22 November 2023

Alexandra Krämer and Peter Winkler

The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to…

Abstract

Purpose

The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to address this threat. However, communication about social change in response to the climate crisis comes with challenges. These challenges manifest, among others, in public accusations of inconsistency in terms of hypocrisy and incapability against self-declared change agents in different arenas. This increasingly turns public climate communication into a “blame game”.

Design/methodology/approach

Strategic communication scholarship has started to engage in this debate, thereby acknowledging climate communication as an arena-spanning, necessarily contested issue. Still, a systematic overview of specific inconsistency accusations in different public arenas is lacking. This conceptual article provides an overview based on a macro-focused public arena approach and decoupling scholarship.

Findings

Drawing on a systematic literature review of climate-related strategic communication scholarship and key debates from climate communication research in neighboring domains, the authors develop a framework mapping how inconsistency accusations of hypocrisy and incapacity, that is, policy–practice and means–ends decoupling, manifest in different climate communication arenas.

Originality/value

This framework creates awareness for the shared challenge of decoupling accusations across different climate communication arenas, underscoring the necessity of an arena-spanning strategic communication agenda. This agenda requires a communicative shift from downplaying to embracing decoupling accusations, from mutual blaming to approval of accountable ways of working through accusations and from confrontation to cooperation of agents across arenas.

Details

Journal of Communication Management, vol. 28 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

Open Access
Article
Publication date: 6 February 2023

Kennedy Otemba Odongo and Isaac Kazungu

Amidst the scarcity of resources, it is undisputable that an effective public procurement performance measurement system (PMS) is required particularly in county governments…

1050

Abstract

Purpose

Amidst the scarcity of resources, it is undisputable that an effective public procurement performance measurement system (PMS) is required particularly in county governments, especially for Kenya to realize its ambitions in devolved governance system. County governments cannot be effectively evaluated on their performance if the long-term, strategic impact of public procurement processes and projects is not captured. Arising from this backdrop, this study aims to determine the predictors of strategic procurement performance metrics (SPPM) adoption in public procurement PMS of county governments.

Design/methodology/approach

Anchored on institutional theory and public sector scorecard model, a survey research design was adopted where data were collected through census from 115 respondents working in procurement, finance and stores department of Kakamega county government. Data were collected using questionnaire (75.56% response rate) and key informant interviews, and analyzed by using multiple regression model and ordinal logistic regression models.

Findings

Multiple regression model and ordinal logistics regression revealed that national government support negatively and significantly, and regulatory framework positively and significantly affects the adoption of SPPM.

Practical implications

There is need for formal mechanism that will enable the national government in partnership with the council of governors to be proactively involved in developing procurement performance measurement capacity of county governments. This study’s findings also provide suggestions for a working regulatory framework required for the adoption of SPPM by county governments.

Originality/value

This work adds value to the prevailing body of knowledge on public procurement PMS in the public sector.

Details

LBS Journal of Management & Research, vol. 21 no. 1
Type: Research Article
ISSN: 0972-8031

Keywords

Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

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