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Open Access
Article
Publication date: 31 December 2019

Bilge Yigit Ozkan, Marco Spruit, Roland Wondolleck and Verónica Burriel Coll

This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized…

2518

Abstract

Purpose

This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized enterprise (SME) cluster. The purpose of this paper is to provide SMEs with a tailored maturity model enabling them to capture and improve their information security capabilities.

Design/methodology/approach

Design Science Research was followed to design and evaluate the method as a design artifact.

Findings

The method has successfully been used to adapt the ISFAM model to a group of SMEs within a regional cluster resulting in a model that is aligned with the OCs of the cluster. Areas for further investigation and improvements were identified.

Research limitations/implications

The study is based on applying the proposed method for the SMEs active in the transport, logistics and packaging sector in the Port of Rotterdam. Future research can focus on different sectors and regions. The method can be used for adapting other focus area maturity models.

Practical implications

The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.

Originality/value

The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.

Details

Journal of Intellectual Capital, vol. 21 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Article
Publication date: 1 March 2008

Kevin LaMont Johnson, Wade M. Danis and Marc J. Dollinger

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…

1499

Abstract

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.

Details

New England Journal of Entrepreneurship, vol. 11 no. 2
Type: Research Article
ISSN: 2574-8904

Open Access
Article
Publication date: 29 September 2023

Michelle Carr and Stefan Jooss

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be…

3373

Abstract

Purpose

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Design/methodology/approach

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

Findings

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

Originality/value

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

Highlights

  1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

  2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

  3. The authors take a temporal perspective to unpack changes to management control arrangements.

  4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

  5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

Details

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

Keywords

Open Access
Article
Publication date: 31 January 2023

Beshea Abdissa Chemeda, Feyera Senbeta Wakjira and Emiru Birhane

Background: A range of local social and environmental factors has an impact on farmers' views of climate change and choices on the use of coping mechanisms. This study examines…

Abstract

Background: A range of local social and environmental factors has an impact on farmers' views of climate change and choices on the use of coping mechanisms. This study examines the factors that are limiting farmers' perceptions of climate change and their coping mechanisms in Gimbi district, Western Ethiopia.

Methods: A household survey and focus group discussion were employed to collect relevant data. A total of 402 randomly selected households and six focus group discussions containing 72 participants were used to gather data. Binary logit models were used to analyze the collected data.

Results: Farmers noted that some of the signs of climate change included increasing temperature, erratic rainfall, late onset of rainfall, and early cessation of rainfall. We discovered that there are three distinct sets of climate adaption strategies used by farmers: crop management, soil and water conservation and intensive farm management. The primary determinants of farmers' perceptions of climate change and adaptation techniques were household head age, education, soil fertility, market access, and agricultural training. Age, education, and soil fertility level were the characteristics that significantly impacted farmers' perspectives and coping mechanisms among the primary drivers evaluated in the area. Use of agroforestry, shifting planting dates, and fertilizer application were all essential farming practices used as climate adaptation measures.

Conclusions: Both socioeconomic and environmental factors have found to affect farmers' perceptions of climate change in the area. The existing socioeconomic and environmental factors, in turn, affect their choice of strategies to adapt to climate change. When implementing climate change adaption strategies, it is critical to assess farmers' level of awareness of climate change and their coping strategies, as well as the factors limiting their ability to adapt to climate change.

Details

Emerald Open Research, vol. 1 no. 6
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 3 June 2019

Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank and Hans-Christian Jetter

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and…

11705

Abstract

Purpose

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

Design/methodology/approach

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

Findings

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Research limitations/implications

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

Practical implications

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

Originality/value

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Details

Journal of Applied Accounting Research, vol. 20 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 17 July 2019

Jeanette Kirk, Ove Andersen and Janne Petersen

Older patients are at high risk of hospital readmission, which has led to an increasing number of screening and intervention programs. Knowledge on implementing screening tools…

1394

Abstract

Purpose

Older patients are at high risk of hospital readmission, which has led to an increasing number of screening and intervention programs. Knowledge on implementing screening tools for preventing readmissions in emergency department (ED), where the primary focus is often the present-day flow of patients, is scant. The purpose of this paper is to explore whether a new screening tool for predicting readmissions and functional decline in medical patients>65 years of age could be implemented and its influence on cross-continuum collaborations between the primary and secondary sectors.

Design/methodology/approach

The study took place in an ED in Denmark, in collaboration with the surrounding municipalities. An evaluation workshop with nurses and leaders from the ED and the surrounding municipalities took place with the aim of investigating the organizational changes that occurred in daily practice after the implementation of the screening tool. The workshop was designed and analyzed using cultural historical activity theory (CHAT).

Findings

The results showed that it was possible to develop collaboration between the two sectors during the test period. However, the screening tool created different transformations for the municipality employees and in the ED. The contradictions indicated that the screening tool did not mediate a general and sustained transformation in the cross-continuum collaboration.

Research limitations/implications

Screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context and sectors. CHAT offers a perspective to understand the collective object when working with organizational transformations and implementation.

Practical implications

The study have shown that screening tools are not objective, neutral or “acontexual” artifacts and must always be adapted to the local context. This is called adaption process. This adaption requires time and resources that should be taken into consideration from the beginning of introduction of new screens.

Originality/value

This paper contributes with knowledge about CHAT which offers a way to understand the leading collective object when working with organizational transformations and implementation. CHAT focuses not only on the structural changes but also on the cultural aspects of organizational changes, which is important if we want to reach a sustained change and implement the new screening tool in different sectors.

Details

Journal of Health Organization and Management, vol. 33 no. 5
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 18 July 2020

Hendryk Dittfeld, Kirstin Scholten and Dirk Pieter Van Donk

Risks can easily disrupt the demand–supply match targeted by sales and operations planning (S&OP). As surprisingly little is known of how organizations identify, assess, treat and…

5138

Abstract

Purpose

Risks can easily disrupt the demand–supply match targeted by sales and operations planning (S&OP). As surprisingly little is known of how organizations identify, assess, treat and monitor risks through tactical planning processes, this paper zooms in on the S&OP set-up and process parameters to explore how risks are managed through S&OP.

Design/methodology/approach

A multiple case study analyzes the S&OP processes of seven organizations in the process industry, drawing on 17 in-depth interviews with high-ranking representatives, internal and external documents, and a group meeting with participating organizations.

Findings

The study finds that organizations proactively design their S&OP based on their main risk focus stemming from the planning environment. In turn, such designs proactively support organizations' risk identification, assessment, treatment and monitoring through their S&OP execution. Reactively, a crisis S&OP meeting – making use of the structure of S&OP – can be used as a risk-treatment tool, and S&OP design can be temporarily adapted to deal with emerging risks.

Originality/value

This study is among the first to empirically elucidate risk management through S&OP. S&OP design, execution and adaption are identified as three interconnected strategies that allow organizations to manage risks. The design enables risk management activities in the monthly execution of S&OP. The reactive role of S&OP in risk management is particularly novel.

Details

International Journal of Physical Distribution & Logistics Management, vol. 51 no. 6
Type: Research Article
ISSN: 0960-0035

Keywords

Content available
Article
Publication date: 3 December 2019

Pasquale Legato and Rina Mary Mazza

The use of queueing network models was stimulated by the appearance (1975) of the exact product form solution of a class of open, closed and mixed queueing networks obeying the…

2073

Abstract

Purpose

The use of queueing network models was stimulated by the appearance (1975) of the exact product form solution of a class of open, closed and mixed queueing networks obeying the local balance principle and solved, a few years later, by the popular mean value analysis algorithm (1980). Since then, research efforts have been produced to approximate solutions for non-exponential services and non-pure random mechanisms in customer processing and routing. The purpose of this paper is to examine the suitability of modeling choices and solution approaches consolidated in other domains with respect to two key logistic processes in container terminals.

Design/methodology/approach

In particular, the analytical solution of queueing networks is assessed for the vessel arrival-departure process and the container internal transfer process with respect to a real terminal of pure transshipment.

Findings

Numerical experiments show the extent to which a decomposition-based approximation, under fixed or state-dependent arrival rates, may be suitable for the approximate analysis of the queueing network models.

Research limitations/implications

The limitation of adopting exponential service time distributions and Poisson flows is highlighted.

Practical implications

Comparisons with a simulation-based solution deliver numerical evidence on the companion use of simulation in the daily practice of managing operations in a finite-time horizon under complex policies.

Originality/value

Discussion of some open modeling issues and encouraging results provide some guidelines on future research efforts and/or suitable adaption to container terminal logistics of the large body of techniques and algorithms available nowadays for supporting long-run decisions.

Details

Maritime Business Review, vol. 5 no. 1
Type: Research Article
ISSN: 2397-3757

Keywords

Content available
Book part
Publication date: 14 November 2018

Fergus McNeill

Abstract

Details

Pervasive Punishment
Type: Book
ISBN: 978-1-78756-466-4

Open Access
Article
Publication date: 11 April 2023

Puja Khatri, Harshleen Kaur Duggal, Sumedha Dutta, Preeti Kumari, Asha Thomas, Tatyana Brod and Letizia Colimoro

With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with…

1210

Abstract

Purpose

With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with essential knowledge acquisition (KA) facilitating the journey toward hybrid work agility (HWA). This study, thus, aims to explore the impact of KOL and KA on HWA and reveal whether this effect stems uniformly from a single homogenous population or if there is unobserved heterogeneity leading to identifiable segments of agile KWs.

Design/methodology/approach

Data was collected through stratified sampling from 416 employees from 20 information technology enabled services companies involved in knowledge-intensive tasks. Partial least squares (PLS) structural equation modeling approach, using SMART PLS 4.0, has been applied to examine the effect of KOL and KA on HWA. Finite mixture PLS, PLS prediction-oriented segmentation and multigroup analysis have been used to identify segments, test segment-specific path models and analyze the significance of the differences in the path coefficients for unobserved heterogeneity. Predictive relevance of the model has been determined using PLS Predict.

Findings

Results indicate that KOL contributes to employees’ KA and HWA. A significant positive relationship is also reported between KA and HWA. The model has medium predictive relevance. A two-segment solution has been delineated, wherein independent agile KWs (who value autonomy and personal agency over leadership for KA) and dependent agile KWs (who depend on leaders for relational and structural support for KA) have been identified. Thus, KOL and KA play a differential role in determining HWA.

Research limitations/implications

The authors’ major contribution to the knowledge body constitutes the determination of antecedents of HWA and a typology of agile KWs. Future researchers may conduct segment-wise qualitative analysis to delineate other variables that contribute to HWA.

Practical implications

Technological advances necessitate that knowledge-intensive industries foster agility in employees for strategic agility of the organization. For effecting agile adaption of an organization to the knowledge economy conditions, it is pertinent that the full potential of this human resource be used. By profiling HWA of KWs on the basis of dimensions of KOL and the level of their KA, organizations will be able to help employees adapt better to rapidly changing work conditions.

Originality/value

HWA is a novel concept and very germane in a hybrid working environment. To the best of the authors’ knowledge, this is the first study to examine the effects of the dimensions of KOL and KA in relation to HWA, along with an empirical examination of unobserved heterogeneity in the aforementioned relationship.

Details

Journal of Knowledge Management, vol. 27 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

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