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In this study we confirm the often assumed but largely untested belief that entrepreneurs think and behave differently than others. We examine a group of more than 700 nascent entrepreneurs and 400 nonentrepreneurs. We determine the entrepreneurs’ cognitive style propensity for problem solving (Innovator versus Adaptor); we compare their expectations; and, we examine the outcomes (performance and start-up) of their ventures. We find that nascent entrepreneurs are more likely to be overly optimistic Innovators, most people are Adaptors, and oneʼs cognitive style can indeed play a role in the initial development and outcome for the venture, but not always as expected.

The purpose of this study is to address a timely research question by clarifying whether formal planning is a worthy approach for hotels. In so doing, the authors developed a theoretical model that extends prior research by exploring how the formal planning process influences organizational capabilities and decision-making style. The model also examines the impact of the three identified factors on planning effectiveness.

Data were collected from 175 hotels located in United Arab Emirates (UAE) and Qatar and hypotheses were tested using structural equation modeling (SEM).

The study concludes that the practice of formal planning in the tourism sector does matter and both organizational capabilities and decision-making style are important factors in predicting planning effectiveness.

Generalizations to organizations operating in other sectors, such as manufacturing or government sectors, should be drawn cautiously.

Taking into account oil price volatility and serious political crises in the region, this study provides several insights to hotel managers into how the formal planning process can influence planning effectiveness.

The findings enrich the debate on the role of formal planning in the tourism sector, which has been relatively devoid of similar studies.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This study aims to investigate the relationships between firms’ strategic planning (SP), leadership and technology transfer competence (TTC) by specifically incorporating the mediating role of strategic quality management (SQM).

This study performs structural equation modeling using AMOS on survey data collected from 200 Turkish firms operating in multiple industries and sectors.

This study finds that leadership in Turkish firms operating in multiple sectors is positively associated with SQM. This study further finds that SQM positively influences Turkish firms’ TTC and mediates the roles of SP and leadership in TTC.

A key research implication from this study relates to the mediating role of SQM in TTC in an emerging economy context. This study highlights that SP and leadership can play an essential role in TTC through the mediating mechanism of SQM. Consequently, SQM emerges as a crucial linking pin in conveying the impact of quality management practices on technology transfer in emerging markets.

An essential managerial implication of this study relates to the critical roles of leadership, SP and SQM in TTC. For the managers of firms operating in a relatively uncertain emerging context such as Turkey, it is essential to adopt a supportive and empowering leadership style, where open communication and innovative activities are viewed positively and SQM is adopted holistically. Also, SP should be streamlined throughout the firm and followed by SQM to support TTC.

This paper links the technology (and knowledge) management and the strategy and leadership literature streams by focusing on the mechanisms of technology transfer and delving into the linkages between SQM, leadership, SP and TTC. It specifically presents SP and leadership as precursors to SQM in their joint influence on TTC. Accordingly, this research bridges technology, strategy and leadership research and provides a broader picture of technology transfer that encompasses the joint role of different processes in firms’ TTC.

The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution.

A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants.

The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management.

The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities.

The purpose of this study is to investigate the relationship between leadership styles and organizational effectiveness in the oil and gas industry, with a particular focus on the moderating role of knowledge acquisition capacity (KAC).

Using a survey research design, data was collected from 322 respondents comprising faculty employees in the upstream, midstream and downstream of the oil and gas sector in Ghana. The data were analyzed by using the ordinary least squares approach to structural equation modelling with the use of SPSS and Amos software.

The findings contribute to the existing body of knowledge by confirming the positive associations between transformational and transactional leadership styles and organizational effectiveness. Moreover, the study highlights the significant moderating role of KAC, shedding light on the interaction between leadership styles and the ability to acquire and integrate external knowledge.

By investigating the influence of KAC, which represents a company’s ability to acquire and integrate external knowledge, this study provides a deeper understanding of how leadership styles interact with knowledge acquisition to shape organizational effectiveness. The study makes a contribution to the upper-echelon theory and a practice-knowledge contribution for managers in the oil and gas industry in Ghana.

Virtual regional service provider is a key management mechanism created to realize the health service system development plans and a mechanism established to bring about integration of all elements of the health system. However, a virtual service provider office (VSPO) to support the work of the executive has not yet been formally established, and there are no operations practitioners deployed yet, who are necessary to develop the competency of regional operating officer (ROO) in each province. The purpose of this paper is to analyze training program factors to develop the competency of ROO in the VSPO in Thailand.

This is a descriptive research that used structural equation model. The research sample consisted of 274 executives and 664 practitioners in the Vice Chief of the provincial health office under the 12 regions; executives’ questionnaire and a VSPO questionnaire were used as tools for this study; data were statistically analyzed by three methods, namely, exploratory factor analysis (EFA), second-order confirmatory factor analysis (second-order CFA), and path analysis (PA).

The variable model was composed of ten factors, selected from 40 variables, which are as follows: service plan and personal administration, summary to present for administrators in the VSPO, network management and team building, summary to adjust strategies, key performance indicator (KPI) and action plan, new management skills, system thinking, analytical thinking, synthesis thinking, conflict management style, and leadership; presentation of methods and data for monitoring, presentation skill, conference management skill; researching, learning skill, communication skill exercise, action plan workshop, preparation to study in the fields workshop; fiscal and monetary, internal control and risk management; project management, monitoring, and data definition; and positive thinking, conflict management process, negotiation skill contingency management.

Ten factors of the variable model of training program factors to develop the competency of ROO in the VSPO in Thailand had high construct validity and they were analyzed using three methods, i.e. EFA, second-order CFA and PA, that were appropriate to be used for developing a training program.

This study explores how compassionate managerial leadership style can help to mitigate workplace stressors and alleviate stress experiences among employees — particularly in an extreme situation, such as the current global COVID-19 pandemic. The study's context is Nigeria's banking, manufacturing and healthcare sectors, which have a history of high employee stress levels.

Using a qualitative, interpretive methodology, the study adopts the thematic analysis process (TAP) to draw and analyse data from semi-structured telephone interviews with 10 banking, 11 manufacturing and 9 frontline healthcare workers in Nigeria.

It was found that a compassionate managerial leadership can drive a considerate response to employees' “fear of job (in)security”, “healthcare risk” and concerns about “work overload, underpayment and delayed payment”, which respondents considered to be some of the key causes of increased stress among employees during the current COVID-19 pandemic.

The study is limited to exploring the relationship between compassionate managerial leadership and an organisation's ability to manage employee stress in the COVID-19 situation, using 30 samples from organisations operating in three Nigerian cities and sectors. Future studies may involve more Nigerian cities, sectors and samples. It may also possibly include quantitative combination to allow generalisation of findings.

In order to survive in extreme situations, such as the COVID-19 pandemic, organisations are forced to take drastic and often managerialist-driven work measures which can trigger high stress levels, low productivity and absenteeism among employees. Hence, organisations would benefit from implementing compassion-driven policies that are more inclusive and responsive to the workplace stressors facing employees.

Employee stress has been widely explored in many areas, including definitions, stressors, strains, possible interventions and coping strategies. There remains, however, a dearth of scholarship on how management-leadership compassion can help to reduce employee stress levels in extreme conditions, such as the COVID-19 pandemic — particularly in emerging economies.

This study was undertaken to discover working public thoughts about roles of United States women in leadership positions and to test the relationship between managerial leadership styles and organizational effectiveness. A survey of perceptions of leadership roles and effectiveness distributed 700 randomly selected entities from industries in the United States. Findings suggest approximately 50% of women leaders perceive barriers that prevent women for entering management positions and lower advancement rates for women. This study shows that aspiration in women exists whether or not they take action and motivate themselves to advance for top management positions. However, barriers like discrimination, family-life demands, prejudice, and stereotyping result in fruitlessness in many cases. The majority of women and men felt education and training could increase the preparedness of women for leadership roles. Respondents expressed overwhelming support for a participative leadership style. A positive association existed between participative leadership style and organizational effectiveness.