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Article
Publication date: 3 September 2021

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

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

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

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Article
Publication date: 26 February 2021

Indraneel Das, Dilbagh Panchal and Mohit Tyagi

This paper aims to presents a novel integrated fuzzy decision support system for analyzing the issues related to failure of a milk process plant unit.

Abstract

Purpose

This paper aims to presents a novel integrated fuzzy decision support system for analyzing the issues related to failure of a milk process plant unit.

Design/methodology/approach

Process failure mode effect analysis (PFMEA) approach was implemented to list failure causes under each subsystem/component and fuzzy ratings for three risk criteria, i.e. probability of failure occurrence (O_f), severity (S) and non-detection (O_d) are collected against the listed failure causes through experts feedback. A new doubly technique for order of preference by similarity to ideal solution (DTOPSIS) approach was implemented within fuzzy PFMEA tool for ranking of listed failure causes. The proposed decision support system overcomes the restrictions of classical PFMEA and IF-THEN rule base PFMEA approaches in an effective way.

Findings

Failure causes such as electrical winding failure (RM4), high pressure in plate region (C1), communication problem in supervisory control and data acquisition control (MS3), insulation problem (ST2), lever breakage (B2), gasket problem (D3), formation of holes (PHE5), cavitations (FP7), deposition of milk particle inside the pipeline because of improper cleaning (MHP2) were acknowledged as the most critical one with the application of proposed decision support system.

Research limitations/implications

The analysis results are based on subjective judgments of the experts and therefore correctness of risk ranking results are totally dependent upon the quality of input data/information available from these experts. However, the analyst has taken proper care for considering the vagueness of the raw data by incorporating fuzzy set theory within the proposed decision support system.

Practical implications

The proposed fuzzy decision support system has been presented with its application on milk pasteurization plant of a milk process industry. The analysis based ranking results have been supplied to maintenance manager of the plant and a consent was shown by him with these results. Once the top management of the plant took decision for the implementation of these results, the detailed robustness of the proposed decision support system could be evaluated further.

Social implications

The analysis result would be highly useful for minimizing sudden breakdowns and operational cost of the plant which directly contributes to plant's profitability. With the decrease in the chances of sudden breakdowns there would be high safety for the people working on/off the plant's site. Further, with increase in availability of the considered plant the societal daily demand related to dairy products could be easily fulfilled at reasonable prices.

Originality/value

The performance and proficiency of the proposed decision support system has been evaluated by comparing the ranking results with classical TOPSIS and VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) approaches based results.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

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Article
Publication date: 23 February 2021

Marcelline Fusilier, Rafiqul Bhuyan, John Russell, Shan Lin and Shuai Yang

Student approaches to studying were explored in business courses with samples in China, Kuwait and the USA. Information on approaches to studying is critical as delivery…

Abstract

Purpose

Student approaches to studying were explored in business courses with samples in China, Kuwait and the USA. Information on approaches to studying is critical as delivery and content of educational practices are increasingly adapted to different world regions.

Design/methodology/approach

The Revised Approaches to Studying Inventory (RASI) was administered to address the extent to which students focused studying on deep learning of concepts, surface learning/memorization of material or strategic maximization of grades.

Findings

Results suggested (1) acceptable reliability for the RASI scales, (2) higher mean scores on deep, surface and strategic approaches for the Kuwait versus the China or USA samples, and (3) an interaction effect between country sample and strategic studying on the dependent variable of reported grade point average.

Originality/value

The research focuses on student initiative in the educational process. Also, comparative evidence from the Middle Eastern context is provided. This area has received relatively little attention in the literature.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 1 March 2021

Mehran Mahmoudi Motahar and Seyed Hossein Hosseini Nourzad

A successful adaptive reuse process relies heavily on the strong performance of disassembly sequence planning (DSP), yet the studies in the field are limited to sequential…

Abstract

Purpose

A successful adaptive reuse process relies heavily on the strong performance of disassembly sequence planning (DSP), yet the studies in the field are limited to sequential disassembly planning (SDP). Since in sequential disassembly, one component or subassembly is removed with only one manipulator at a time, it can be a relatively inefficient and lengthy process for large or complex assemblies and cannot fully utilize the DSP benefits for adaptive reuse of buildings. This study aims to present a new hybrid method for the single-target selective DSP that supports both sequential and parallel approaches.

Design/methodology/approach

This study uses asynchronous parallel selective disassembly planning (aPDP) method, one of the newest and most effective parallel approaches in the manufacturing industry, to develop a parallel approach toward DSP in adaptive reuse of buildings. In the proposed method, three objectives (i.e. disassembly sequence time, cost and environmental impacts) are optimized using the Non-dominated Sorting Genetic Algorithm (NSGA-II).

Findings

The proposed method can generate feasible sequential solutions for multi-objective DSP problems as the sequence disassembly planning for buildings (SDPB) method, and parallel solutions lead to 17.6–23.4% time reduction for understudy examples. Moreover, in disassembly planning problems with more complex relations, the parallel approach generates more effective and time-efficient sequences.

Originality/value

This study introduces the parallel approach for the first time in this field. In addition, it supports both sequential and parallel approaches as a novel strategy that enables the decision-makers to select the optimum approach (i.e. either the parallel or the sequential approach) for DSP. Moreover, a metaheuristic method (i.e. NSGA-II) is adopted as the optimization tool with robust results in the field in which those heuristic methods have only been employed in the past.

Details

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

Keywords

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Book part
Publication date: 1 August 2019

Olga V. Danilova and Anastasiya V. Sorokina

The aim of the study is to determine the nature and specificity of methodological approaches to management decision making in modern business systems. Management decisions…

Abstract

The aim of the study is to determine the nature and specificity of methodological approaches to management decision making in modern business systems. Management decisions are among the creative operations in the technology of management work. The methodology of decision making is of great applied importance and inevitably increases with the complexity of economic situations and management tasks. It is argued that on the one hand, decision making is a logical thinking activity and is implemented by senior staff and, on the other hand, is a management procedure and, therefore, should have a deep methodological study and be carefully organized and regulated by legislative and regulatory framework. It is proposed to consider approaches to management decision making as a set of basic methods of obtaining new knowledge, methods, and tools for solving problems of achieving the best result on the basis of in-depth study and compliance with the principles of organization of work in the chosen direction. The variety of approaches to management decision making reflects the different aspects of management processes taking place at the state and industry level, in the management of a particular business system. The practice of developing effective management solutions requires knowledge of universal and special approaches to the management of modern business systems and is a necessary competence of the management of a modern company.

Details

Specifics of Decision Making in Modern Business Systems
Type: Book
ISBN: 978-1-78756-692-7

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Book part
Publication date: 27 June 2008

Christie L. Comunale, Thomas R. Sexton and Stephen C. Gara

For nearly two decades, accounting educators have debated whether to continue with a preparer approach, or adopt a user perspective, or a blended model in the introductory…

Abstract

For nearly two decades, accounting educators have debated whether to continue with a preparer approach, or adopt a user perspective, or a blended model in the introductory financial accounting course. We examine the extent to which accounting programs have chosen to employ each approach, the factors that influenced their selection, as well as the relative importance of each factor. We also explore institutional and course characteristics associated with the choice of instructional method.

Our results indicate that one-third of programs employ the user perspective, and one-fifth the traditional preparer approach, while nearly half use a blend of the two. Programs using the preparer approach tend to focus on the accounting major (e.g., performance and career goals). In contrast, user approach institutions appear to emphasize performance issues and career paths of non-accounting majors.

Details

Advances in Accounting Education
Type: Book
ISBN: 978-1-84950-519-2

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Article
Publication date: 27 January 2021

Ahir Gopaldas, Marina Carnevale, Richard Kedzior and Anton Siebert

The marketing literature on service conversation in dyadic services has elaborated two approaches. An advisory approach involves providers giving customers expert advice…

Abstract

Purpose

The marketing literature on service conversation in dyadic services has elaborated two approaches. An advisory approach involves providers giving customers expert advice on how to advance difficult projects. By contrast, a relational approach involves providers exchanging social support with customers to develop commercial friendships. Inspired by the transformative turn in service research, this study aims to develop a third approach, one that helps customers to cultivate their own agency, potential and well-being.

Design/methodology/approach

The emergent model of service conversation is based on in-depth interviews with providers and clients of mental health services, including psychological counseling, psychotherapy and personal coaching.

Findings

A transformative approach to service conversation involves the iterative application of a complementary pair of conversational practices: seeding microtransformations by asking questions to inspire new ways of thinking, feeling and acting; and nurturing microtransformations via non-evaluative listening to affirm customers’ explorations of new possibilities. This pair of practices immediately elevates customers’ sense of psychological freedom, which, in turn, enables their process of self-transformation, one microtransformation at a time.

Practical implications

This study offers dyadic service providers a conceptual framework of advisory, relational and transformative approaches to service conversation for instrumental, communal and developmental service encounters, respectively. This framework can help dyadic service providers to conduct more collaborative, flexible and productive conversations with their customers.

Originality/value

Three approaches to service conversation – advisory, relational and transformative – are conceptually distinguished in terms of their overall aims, provider practices, customer experiences, customer outcomes, allocations of airtime, designations of expertise, application contexts, prototypical examples and blind spots.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

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Article
Publication date: 5 February 2021

Elle Turnbull

The purpose of this study is to explore Islamic contributions to discussions on climate change action and environmental justice. The author argues that Islamic approaches

Abstract

Purpose

The purpose of this study is to explore Islamic contributions to discussions on climate change action and environmental justice. The author argues that Islamic approaches to this issue provide a unique cultural and religious perspective which can effectively address the issue of climate change.

Design/methodology/approach

Beginning with a discussion of the concepts central to this essay, the author moves to discuss why she has chosen to move away from approaches founded in criminal law, instead of arguing that it is important to focus on culturally specific approaches to environmental justice. The author then explores some of the approaches taken by mainstream Muslim organisations working towards environmental justice. In particular, the Islamic Declaration on Global Climate Change and responses from Islamic Relief Worldwide, considering both the benefits and flaws of these approaches.

Findings

The author concludes by arguing that Sharīʿah has potential for developing Muslim environmental justice further, using Islamic legal rulings from Indonesia as an example. In this way, Islamic contributions can further aid global environmental justice. The author finds that culturally specific approaches to climate change, founded in legal mechanisms such as the Islamic juridical process (fiqh), have vast potential in securing environmental justice across the globe.

Originality/value

Islamic contributions to climate change are often relegated to the background, while approaches from the perspective of legal mechanisms and criminal law have been favoured. The author believes that an Islamic approach is not only a starkly different approach, but also one which can provide an impetus for change. This is particularly true for the contributions of Islamic jurists.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 21 May 2020

Zhixian Yi

This study aimed for the examination of the change decision-making approaches utilised by academic library directors and the identification and explanation of the…

Abstract

Purpose

This study aimed for the examination of the change decision-making approaches utilised by academic library directors and the identification and explanation of the determinants of the utilised approaches.

Design/methodology/approach

The data were collected from a survey. The content analysis was utilised to analyse the qualitative data. Both descriptive and inferential statistics were used to analyse the quantitative data.

Findings

The findings resulted in the identification of the approaches used to make change decisions and three categories of determinants. Directors actually utilised multiple and dual approaches more than single approaches to make change decisions. The determinants of number of library branches, number of subordinates, total years of directorship and years of present position played a significant role in the utilised approaches to making change decisions. However, the findings demonstrate that the determinants of age, gender, library size, library type, number of different positions, total years of library service and education level were not significant determinants of the utilised approaches to making change decisions.

Research limitations/implications

The limitation is that the results of this study are not applicable and generalisable to academic libraries beyond this classification using in this study.

Practical implications

The change decision-making approaches and the identified determinants will be useful and valuable for leaders and managers to make better decisions while managing change in the digital age.

Originality/value

The identification of the approaches and determinants provides information professionals with new knowledge and enables them to reflect the determinants of the utilised approaches and to make better change decisions in a given situation.

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