Search results

1 – 10 of 71
Open Access

Abstract

Details

Gerontechnology
Type: Book
ISBN: 978-1-78743-292-5

Open Access
Article
Publication date: 27 July 2023

Tobias Johansson-Berg and Gabriella Wennblom

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling…

Abstract

Purpose

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Design/methodology/approach

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

Findings

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

Originality/value

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 12 December 2023

Marcello Cosa, Eugénia Pedro and Boris Urban

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors…

1078

Abstract

Purpose

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

Design/methodology/approach

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

Findings

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

Originality/value

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

Details

Journal of Intellectual Capital, vol. 25 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 8 March 2021

Daniel Magalhães Mucci, Fábio Frezatti and Diógenes de Souza Bido

This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.

2201

Abstract

Purpose

This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.

Design/methodology/approach

This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method.

Findings

The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles.

Practical implications

The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization.

Originality/value

The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.

Details

RAUSP Management Journal, vol. 56 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 5 December 2023

Liqun Hu, Tonghui Wang, David Trafimow, S.T. Boris Choy, Xiangfei Chen, Cong Wang and Tingting Tong

The authors’ conclusions are based on mathematical derivations that are supported by computer simulations and three worked examples in applications of economics and finance…

Abstract

Purpose

The authors’ conclusions are based on mathematical derivations that are supported by computer simulations and three worked examples in applications of economics and finance. Finally, the authors provide a link to a computer program so that researchers can perform the analyses easily.

Design/methodology/approach

Based on a parameter estimation goal, the present work is concerned with determining the minimum sample size researchers should collect so their sample medians can be trusted as good estimates of corresponding population medians. The authors derive two solutions, using a normal approximation and an exact method.

Findings

The exact method provides more accurate answers than the normal approximation method. The authors show that the minimum sample size necessary for estimating the median using the exact method is substantially smaller than that using the normal approximation method. Therefore, researchers can use the exact method to enjoy a sample size savings.

Originality/value

In this paper, the a priori procedure is extended for estimating the population median under the skew normal settings. The mathematical derivation and with computer simulations of the exact method by using sample median to estimate the population median is new and a link to a free and user-friendly computer program is provided so researchers can make their own calculations.

Details

Asian Journal of Economics and Banking, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2615-9821

Keywords

Open Access
Article
Publication date: 25 March 2022

Boris Urban, McEdward Murimbika and Dennis Mhangami

As a consequence of global changes, the landscape of immigration is changing. This brings opportunities for researching more nuanced aspects related to immigrant entrepreneurship…

2738

Abstract

Purpose

As a consequence of global changes, the landscape of immigration is changing. This brings opportunities for researching more nuanced aspects related to immigrant entrepreneurship in new contexts. The purpose of this paper is to establish the extent to which Africa-to-African immigrants leverage their social capital and human capital towards improving the success of their entrepreneurial ventures.

Design/methodology/approach

First-generation immigrant entrepreneurs within the Johannesburg area in South Africa were surveyed (n = 230). Instrument validity and reliability was first established, and then the hypotheses were tested using multiple regression analyses.

Findings

Hypotheses are supported insofar African immigrant entrepreneurs in South Africa rely on their structural and resource-related dimensions of social capital to achieve entrepreneurial success. Furthermore, human capital in terms of both work experience and entrepreneurial experience was found to be a significant predictor of entrepreneurial success.

Research limitations/implications

There is value in developing policies that promote African immigrant entrepreneurs with higher levels of human and social capital. These African immigrants have the potential to increase the national skills base and knowledge required for successful entrepreneurship development in South Africa.

Originality/value

While both human capital and social capital have been associated significantly with the generic entrepreneurship literature, this paper provides an empirical contribution by focusing on the relevance of these constructs in the context of immigrant entrepreneurship from an African emerging market perspective.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 2
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Book part
Publication date: 5 February 2019

Johanna L. H. Birkland

Abstract

Details

Gerontechnology
Type: Book
ISBN: 978-1-78743-292-5

Open Access
Article
Publication date: 26 August 2020

Michael Habersam, Martin Piber and Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and…

1174

Abstract

Purpose

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

Design/methodology/approach

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Findings

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Research limitations/implications

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

Practical implications

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

Originality/value

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 29 June 2021

Maja Žibert, Boris Prevolšek, Karmen Pažek, Črtomir Rozman and Andrej Škraba

This paper aims to analyse the main variables and causal relationships in the system structure of the diversification of non-agricultural activities on agricultural holdings using…

1663

Abstract

Purpose

This paper aims to analyse the main variables and causal relationships in the system structure of the diversification of non-agricultural activities on agricultural holdings using system dynamics (SD) modelling. The SD model aims to simulate depictions of the behaviour of the real system while testing the effects of alternative decisions over time.

Design/methodology/approach

An SD methodology was chosen to model diversification in farm tourism.

Findings

A system approach increases the authors’ understanding of the transition of agricultural holdings to farm tourism. The results indicate that the transition to farm tourism depends on the level of tourism development in a certain area. The system is influenced by subsidies allocated by authorities to expand primary agricultural activities. The model describes a situation in which the tourism and agricultural industries have been affected by the COVID-19 pandemic.

Research limitations/implications

The research is limited by the small set of available data due to the limited number of farms in Slovenia. One major problem is the difference in statistical data on the same activity collected from different institutions in Slovenia.

Practical implications

The paper includes implications for understanding the transition process to farm tourism, allowing policymakers to experiment with subsidies and promotion to explore the efficacy and efficiency of proposed policies.

Originality/value

This study provides a structured, systemic view of the diversification of non-agricultural activities on agricultural holdings, where the simulation results are a reliable reflection of the behaviour of the actual system being modelled.

Details

Kybernetes, vol. 51 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 28 November 2023

Jannik Kretschmer and Peter Winkler

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological…

Abstract

Purpose

The debate on digitalization in the public relations (PR) literature has fragmented considerably over the past decade because of its focus on upcoming media-technological innovations, required professional skills and management concepts. Yet the field has difficulties in developing an integrative perspective on the implications of digitalization as a broader socio-technological transformation with a balanced consideration of prospects and risks.

Design/methodology/approach

This paper proposes an integrative perspective that focuses more on the enduring imaginaries of how digitalization can transform society for better or worse. It traces the historical roots of five imaginaries of digitalization, which have already emerged over the past century yet have experienced a significant revival and popularization in the current debate. Based on these five imaginaries, the authors performed a narrative literature review of the digitalization debate in 10 leading PR journals from 2010 to 2022.

Findings

The five imaginaries allow for a systematization of the fragmented digitalization debate in the field, reconstructing recurrent narratives, prospects and risks.

Originality/value

The originality of this contribution lies in its reconstructive approach, tracing societal imaginaries of digitalization and their impact on the current disciplinary debate. This approach provides context for a balanced assessment of and engagement with upcoming, increasingly fragmented digital advancements in PR research and practice.

Details

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

Keywords

1 – 10 of 71