Search results

1 – 10 of over 276000
To view the access options for this content please click here
Article

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article

Wen Pan Fagerlin and Yueqi Wang

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention…

Abstract

Purpose

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention and thereby respond to these tensions.

Design/methodology/approach

This study adopted an embedded case study of four innovation centers within a Nordic multinational firm.

Findings

This study identifies three kinds of tensions that reside in product innovation, namely dilemma, paradox and trade-off. Further, this study reveals how joint attention (among top managers and subordinates) as a response to tensions can be achieved through different aggregates of top managers' communication efforts.

Originality/value

In opening the black box of tensions in product innovation and identifying multiple tensions, this study contributes to advancing the understanding of the attention-based view. Different from previous studies that simply consider communication as channels for information processing, the findings indicate that the contents and practices of communication can help top managers to shape subordinates' attention and thereby respond to tensions. This study also extends the research focus of attention from top managers to the whole organization, by revealing the importance of building a joint pattern of attention among top managers and subordinates.

Details

Baltic Journal of Management, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

To view the access options for this content please click here
Article

Li Chen, David Emanuel, Lina Z. Li and Mu Yang

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the…

Abstract

Purpose

The authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income smoothing and signaling purposes, and assess the effect of the recent regulatory changes following the implementation of Chinese Basel III on such behavior.

Design/methodology/approach

The authors use a unique set of hand-collected data on bank capital combined with financial data downloaded from the China Stock Market and Accounting Research (CSMAR) database. Multivariate regression models are used to test our hypotheses.

Findings

The authors find that while there is no evidence to suggest capital management practice before the Chinese Basel III, the implementation of the new regulations induced listed banks to manage tier-1 capital via LLPs. The authors also find strong support that Chinese banks engage in income smoothing via LLPs management, and there is no change in such tendency following the issuance of Chinese Basel III. Lastly, the authors do not find support for the signaling behavior by Chinese banks using LLPs.

Practical implications

The authors’ evidence suggests that elevated tier-1 capital and provisioning requirements may induce capital management by banks, which indicates a potential unintended effect brought forth by the new Basel regulations.

Originality/value

To the best of authors’ knowledge, this study is the first to examine Chinese banks' behavior relating to LLPs in terms of capital management, income smoothing and signaling. In particular, the authors use a sample containing a large number of Chinese commercial banks – previously a major data issue in other studies.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

To view the access options for this content please click here
Article

Yigit Kazancoglu, Melisa Ozbiltekin Pala, Muruvvet Deniz Sezer, Sunil Luthra and Anil Kumar

The aim of this study is to evaluate Big Data Analytics (BDA) drivers in the context of food supply chains (FSC) for transition to a Circular Economy (CE) and Sustainable…

Abstract

Purpose

The aim of this study is to evaluate Big Data Analytics (BDA) drivers in the context of food supply chains (FSC) for transition to a Circular Economy (CE) and Sustainable Operations Management (SOM).

Design/methodology/approach

Ten different BDA drivers in FSC are examined for transition to CE; these are Supply Chains (SC) Visibility, Operations Efficiency, Information Management and Technology, Collaborations between SC partners, Data-driven innovation, Demand management and Production Planning, Talent Management, Organizational Commitment, Management Team Capability and Governmental Incentive. An interpretive structural modelling (ISM) methodology is used to indicate the relationships between identified drivers to stimulate transition to CE and SOM. Drivers and pair-wise interactions between these drivers are developed by semi-structured interviews with a number of experts from industry and academia.

Findings

The results show that Information Management and Technology, Governmental Incentive and Management Team Capability drivers are classified as independent factors; Organizational Commitment and Operations Efficiency are categorized as dependent factors. SC Visibility, Data-driven innovation, Demand management and Production Planning, Talent Management and Collaborations between SC partners can be classified as linkage factors. It can be concluded that Governmental Incentive is the most fundamental driver to achieve BDA applications in FSC transition from linearity to CE and SOM. In addition, Operations Efficiency, Collaborations between SC partners and Organizational Commitment are key BDA drivers in FSC for transition to CE and SOM.

Research limitations/implications

The interactions between these drivers will provide benefits to both industry and academia in prioritizing and understanding these drivers more thoroughly when implementing BDA based on a range of factors. This study will provide valuable insights. The results from this study will help in drawing up regulations to prevent food fraud, implementing laws concerning government incentives, reducing food loss and waste, increasing tracing and traceability, providing training activities to improve knowledge about BDA and focusing more on data analytics.

Originality/value

The main contribution of the study is to analyze BDA drivers in the context of FSC for transition to CE and SOM. This study is unique in examining these BDA drivers based on FSC. We hope to find sustainable solutions to minimize losses or other negative impacts on these SC.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

To view the access options for this content please click here
Article

Mikael Ohrling, Sara Tolf, Karin Solberg-Carlsson and Mats Brommels

Decentralisation in health care has been proposed as a way to make services more responsive to local needs and by that improve patient care. This study analyses how the…

Abstract

Purpose

Decentralisation in health care has been proposed as a way to make services more responsive to local needs and by that improve patient care. This study analyses how the senior management team conceptualised and implemented a decentralised management model within a large public health care delivery organisation.

Design/methodology/approach

Data from in-depth interviews with a senior management team were used in a directed content analysis. Underlying assumptions and activities in the decentralisation process are presented in the logic model and scrutinised in an a priori logic analysis using relevant scientific literature.

Findings

The study found support in the scientific literature for the underlying assumptions that increased responsibility will empower managers as clinical directors know their local prerequisites best and are able to adapt to patient needs. Top management should function like an air traffic control tower, trust and loyalty improve managerial capacity, increased managerial skills release creativity and engagement and a system perspective will support collaboration and learning.

Originality/value

To the authors’ knowledge this is the first a priori logic analysis of a decentralised management model in a healthcare delivery organisation in primary and community care. It shows that the activities consist with underlying assumptions, supported by evidence, and timely planned give managers decision space and ability to use their delegated authority, not disregarding accountability and fostering necessary organisational and individual capacities to avoid suboptimisation.

Details

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

Keywords

To view the access options for this content please click here
Article

Nathalia de Paula and Silvio Melhado

The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.

Abstract

Purpose

The objective of this paper is to draw up management guidelines on environmental sustainability for architectural and engineering design firms.

Design/methodology/approach

The paper is derived from a research experience between 2010 and 2018. That experience comes from three source sets: Management Development Program for Design Firms from the Research Line of Management Design, Department of Civil Construction Engineering, University of São Paulo in Brazil; papers including a doctoral thesis; and literature review. Revisiting and investigating processes were conducted by research questions, resulting in lessons learned, management difficulties and guidelines.

Findings

The guidelines were drawn up from a strategic sphere, understanding internal and external factors to the firm, diagnosis of the firm's management and sustainability, a building sustainability plan, implications of the plan for management processes, plan monitoring and control and plan evaluation.

Research limitations/implications

The studies were mostly conducted in Brazil, and one of them in the USA. Other studies could be carried out in other countries comparing findings or implementing the guidelines.

Practical implications

The findings will provide feedback to Management Development Program for Design Firms (PDGEP) in the action research method. Moreover, the knowledge about firm's capabilities can advance understanding of architectural and engineering (AE) design firm management as support for sustainability, performance and building information modeling (BIM).

Originality/value

Architectural and engineering design firms are hardly discussed; design is treated in the building project context, giving prominence to technical solutions, not to management ones.

Details

World Journal of Entrepreneurship, Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-5961

Keywords

To view the access options for this content please click here
Article

Kalani Chamika Dahanayake and Nipuni Sumanarathna

This paper aims to explore the opportunities of integrating internet of things (IoT) with building information modelling (BIM) to support the digital transformation of…

Abstract

Purpose

This paper aims to explore the opportunities of integrating internet of things (IoT) with building information modelling (BIM) to support the digital transformation of facilities management (FM). In this regard, a conceptual framework is proposed to implement IoT-BIM-based smart FM in buildings.

Design/methodology/approach

A semi-systematic literature review was conducted to examine the opportunities of integrating IoT-BIM-based smart FM.

Findings

BIM models are seldom used during the operations stage, and the comprehensive digital information developed during the design and construction stage is not efficiently used throughout the building’s life cycle. Therefore, this paper suggests that IoT-BIM can be effectively integrated into six FM functions, namely, energy management, operations and maintenance management, space management, FM project management, emergency management and quality management. IoT-BIM provides a beneficial platform for the digital transformation in FM, optimising the effectiveness and efficiency of buildings.

Originality/value

As a recent approach, the integration of BIM with IoT has created a new direction for moving from traditional FM to digitalise smart FM. However, the adaptation of IoT-BIM concept, particularly for FM, is yet to be explored. Hence, this paper contributes to the IoT-BIM research in the FM domain by highlighting six IoT-BIM-based smart FM for digital transformation in FM.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

To view the access options for this content please click here
Article

Liang Wang and Yiming Cheng

The purpose of this paper was to map the safety management research of construction industry by scientometric analysis, which can predict important highlights and future…

Abstract

Purpose

The purpose of this paper was to map the safety management research of construction industry by scientometric analysis, which can predict important highlights and future research directions of safety management research in the construction industry. As an important issue in the construction industry, safety management issues have been researched from different perspectives. Although previous studies make knowledge contributions to the safety management research of construction industry, there are still huge obstacles to distinguish the comprehensive knowledge map of safety management research in the construction industry.

Design/methodology/approach

This study applies three scientometric analysis methods, collaboration network analysis, co-occurrence network analysis and cocitation network analysis, to the safety management research of construction industry. 5,406 articles were retrieved from the core collection database of the Web of Science. CiteSpace was used for constructing a comprehensive analysis framework to analyze and visualize the safety management research of construction industry. According to integrating the analysis results, a knowledge map for the safety management research of construction industry can be constructed.

Findings

The analysis results revealed the academic communities, key research topics and knowledge body of safety management research in the construction industry. The evolution paths of safety management research in the construction industry were divided into three development stages: “construction safety management”, “multi-objective safety management” and “comprehensive safety management”. Five research directions were predicted on the future safety management research of construction industry, including (1) comprehensive assessment indicators system; (2) intelligent safety management; (3) cross-organization collaboration of safety management; (4) multilevel safety behavior perception and (5) comparative analysis of safety climate.

Originality/value

The findings can reveal the overall status of safety management research in the construction industry and represent a high-quality knowledge body of safety management research in the construction industry that accurately reflects the comprehensive knowledge map on the safety management research of construction industry. The findings also predict important highlights and future research directions of safety management research in the construction industry, which will help researchers in the safety management research of construction industry for future collaboration and work.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

To view the access options for this content please click here
Article

Benno Viererbl, Thomas Koch and Nora Denner

Editors of employee magazines may be torn between diverging expectations among their stakeholders. The management might be interested in strategically supportive…

Abstract

Purpose

Editors of employee magazines may be torn between diverging expectations among their stakeholders. The management might be interested in strategically supportive communication, whereas employees might expect objective, independent, or critical coverage. Based on quantitative data, the paper aims to analyze how the editors perceive these expectations, how they see their professional role in this field of tension and how critically the magazines report.

Design/methodology/approach

The authors conducted a quantitative survey of 197 editors of employee magazines and a quantitative content analysis of 200 articles of employee magazines.

Findings

Editors perceive differences regarding the expectations of management and employees. These discrepancies, in turn, contribute to the experience of role conflicts. Our analysis reveals three types of editors: the voice of the management, the critical observer and the consensus-oriented mediator.

Originality/value

The study addresses the scarcely investigated area of conflict in which editors of employee magazines work. It is one of the first studies to analyze editors' perceived expectations of stakeholders, their professional self-perception and potential role conflicts with a quantitative survey. For the first time, quantitative methods are used to examine the causes of editors' role conflicts.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

To view the access options for this content please click here
Article

Celina Gisch, Bernhard Hirsch and David Lindermüller

This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation.

Abstract

Purpose

This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation.

Design/methodology/approach

The findings are based on a case study of a German federal authority, where management accounting reports were introduced as part of a “new” managerial logic of control.

Findings

In the case organisation, management accounting reports were intended to change the behaviour of executives but were still guided by an “old” logic of justification. Nevertheless, over time, the addressees of the reports used the reports and reconciled different logics. This documents a process from decoupling to compromising and, finally, reconciling different institutional logics.

Originality/value

By examining the practices of management accounting reporting, this study elaborates the tensions placed on individuals by conflicting institutional logics and provides insights into how organisational practices are used to handle and reconcile conflicting logics in a public sector organisation. Therefore, this paper contributes to the discussion on how organisational practices act as drivers of organisational change.

Details

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

Keywords

1 – 10 of over 276000