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1 – 10 of 11This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s…
Abstract
Purpose
This study aims to explore a rarely studied form of person–organization fit, perceptual fit, which captures the accuracy of an employee’s understanding of their organization’s culture. The managerial antecedents of perceptual fit were explored to increase understanding about how employees learn their organizational culture and the role that managers play in that process. In addition, the behavioural and attitudinal consequences of perceptual fit were examined to gain a deeper appreciation for the impact of misunderstanding one’s organizational culture on work attitudes and cognitions.
Design/methodology/approach
Survey tools were used to measure multiple workplace cognitions, attitudes and values from employees of three small health-care organizations. Organizational culture was measured for each organization so that perceptual fit could be ascertained, which represents an accuracy score of each individual’s comprehension of their organization’s culture. Regression analyses measured the hypothesized associations between perceptual fit and its proposed antecedents and consequences.
Findings
The results suggest that leader–member exchange (LMX) and perceived organizational support (POS) are both positively associated with perceptual fit. In terms of the outcomes of perceptual fit, the regression analyses provide support for an association between perceptual fit and psychological empowerment, job satisfaction and organizational commitment.
Originality/value
This study contributes to the literature by exploring how employees come to understand their organization’s culture, and the consequences of differing levels of understanding (i.e. perceptual fit). The study results suggest that managerial action such as LMX and POS can enhance the chances that an employee is able to understand their organization’s culture accurately. Furthermore, this research adds to our understanding of the individual consequences of understanding one’s organizational culture by providing evidence that psychological empowerment is associated with perceptual fit.
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The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…
Abstract
Purpose
The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.
Design/methodology/approach
The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.
Findings
The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.
Practical implications
This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.
Originality/value
The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.
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Fabio Rizzi, Jérôme Chabanne-Rive and Marc Valax
The Covid-19 pandemic has brought unexpected implications for the world of work, accelerating the use of digital technologies and hybrid workspaces, and posing new questions on…
Abstract
The Covid-19 pandemic has brought unexpected implications for the world of work, accelerating the use of digital technologies and hybrid workspaces, and posing new questions on how to manage working relationships. This chapter explores whether employee empowerment experiences can ensure better work-life connections. Empowerment involves a permanent transfer of power from the line manager to the employee. Although not all line managers are willing to use it as a development tool for fear of seeing their role downsized, research has been conducted to better understand the empowerment experiences of Generation Z employees, identifying positive and negative aspects of the relationship with their line managers. Generation Z employees have certain expectations when it comes to their job that are not always met, and understanding and managing these expectations through empowerment has great value to shape the future of organizations and create a better work-life connection for upcoming generations of workers. The chapter adopts a new conceptual framework for understanding employees’ empowerment experiences, proposes specific structural actions that line managers can take and reflects on the implications of employee empowerment for the HR function in terms of work-life interface.
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Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.
Abstract
Purpose
Celebrate Michael Buckland's impressive legacy to LIS by showing his humanity, generosity and versatility.
Design/methodology/approach
This article is walk through a scientific career in LIS. Through personal anecdotes and life history and building upon Michael Buckland's legacy, it summarises the author’s own work seen through the prism of her interactions with Buckland, leading to scholarly contributions articulating significant statements about the field of LIS as well as pointers to past relevant publications.
Findings
Michael Buckland has a unique way of putting an end to thorny LIS issues as well as being a documentator extraordinaire.
Originality/value
It is a personal account, as such cannot be evaluated through the classical norms of empirical research as there is no ground truth. This account shows how chance encounters with fellow scholars can have a lasting influence on one's academic career as well as wider impact in a field.
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Venkataramanaiah Saddikuti, Surya Prakash, Vijaydeep Siddharth, Kanika Jain and Sidhartha Satpathy
The primary objective of this article is to examine current procurement, inventory control and management practices in modern healthcare, with a particular focus on the…
Abstract
Purpose
The primary objective of this article is to examine current procurement, inventory control and management practices in modern healthcare, with a particular focus on the procurement and management of surgical supplies in a prominent public, highly specialized healthcare sector.
Design/methodology/approach
This study was conducted in three phases. In Phase 1, the study team interacted with various hospital management stakeholders, including the surgical hospital store, examined the current procurement process and identified challenges. Phase 2 focused on selecting items for a detailed study and collected the qualitative and quantitative details of the store department of the healthcare sector chosen. A detailed study analyzed revenue, output/demand, inventory levels, etc. In Phase 3, a decision-making framework is proposed, and inventory control systems are redesigned and demonstrated for the selected items.
Findings
It was observed that the demand for many surgical items had increased significantly over the years due to an increase in disposable/disposable items, while inventories fluctuated widely. Maximum inventory levels varied between 50 and 75%. Storage and availability were important issues for the hospital. It is assumed the hospital adopts the proposed inventory control system. In this case, the benefits can be a saving of 62% of the maximum inventory, 20% of the average stock in the system and optimal use of storage space, improving the performance and productivity of the hospital.
Research limitations/implications
This study can help the healthcare sector administration to develop better systems for the procurement and delivery of common surgical items and efficient resource allocation. It can help provide adequate training to store staff. This study can help improve management/procurement policies, ordering and delivery systems, better service levels, and inventory control of items in the hospital business context. This study can serve as a pilot study to further investigate the overall hospital operations.
Practical implications
This study can help the healthcare sector administration develop better systems for procuring and delivering common surgical items and efficient resource allocation. It can help provide adequate training to store staff. This study can help improve management/procurement policies, ordering and delivery systems, better service levels and inventory control of items in the hospital business context. This study can serve as a pilot study to further investigate the overall hospital operations.
Originality/value
This study is an early attempt to develop a decision framework and inventory control system from the perspective of healthcare inventory management. The gaps identified in real hospital scenarios are investigated, and theoretically based-inventory management strategies are applied and proposed.
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The purpose of this study is to examine the effect of the coopetition strategy (CS) (the simultaneous pursuit of collaboration and competition) on sustainable performance (SP…
Abstract
Purpose
The purpose of this study is to examine the effect of the coopetition strategy (CS) (the simultaneous pursuit of collaboration and competition) on sustainable performance (SP) through the serial mediation of knowledge sharing (KS) and open innovation (OI).
Design/methodology/approach
A structured questionnaire was used to gather data from corporate business enterprises, and partial least squares structural equation modeling was used for analysis.
Findings
Empirical evidence supports the coopetition strategy's role in enhancing KS, which in turn fosters OI, leading to improved SP. It has also been concluded that KS and OI have a significant serial mediation effect on the relationship between CS and SP.
Practical implications
Through the integration of KS and inward-outward open innovation, the coopetition model enables coopetitors leverage each other’s resources and capacities for mutual sustainability. To fully benefit from it, small and medium-sized enterprises (SMEs) in the Gulf Cooperation Council (GCC) must change their perception of free competition and actively engage in coopetition activities, particularly in the realms of knowledge and OI.
Originality/value
The most novel contribution of this study to the growing body of knowledge on SP is the establishment of empirical evidence regarding the crucial role of a serial mediation of KS and OI in the relationship between CS and SP. Unlike earlier research, this study provides a structured perspective and understanding of how and why CS, KS and OI were leveraged to enhance the SP of SMEs.
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Christopher McMahon and Peter Templeton
Moving away from the stories of financial disaster we encountered in Chapter 2, Chapter 3 examines what it means for fans when their club is suddenly awash with more financial…
Abstract
Moving away from the stories of financial disaster we encountered in Chapter 2, Chapter 3 examines what it means for fans when their club is suddenly awash with more financial muscle than some nation-states due to the generosity of a wealthy benefactor who is seemingly more interested in sporting glory than in financial gain. This chapter engages with the notion of the football club as a billionaire’s plaything. Roman Abramovich’s acquisition of Chelsea in 2003 saw the West London club embark on an eye-watering spending spree and a sustained period of on-field successes, one that was unknown in the club’s history to that point. As a result, we take Chelsea during the Abramovich era as a starting point for considering how this model of ownership affects the relationship between fans and the connection that they have with their club. The evident success that financial muscle can bring shows owners what a happy fanbase is capable of, what they are capable of doing, and what they are capable of ignoring. The success of the financially doped teams of the 2000s created a precedent for winning over a fanbase with a successful football club, but nevertheless sat awkwardly with the normative ideals of how a football club should exist in the world and relate to its supporters.
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Jiming Hu, Zexian Yang, Jiamin Wang, Wei Qian, Cunwan Feng and Wei Lu
This study proposes a novel method utilising a speech-word pair bipartite network to examine the correlation structure between members of parliament (MPs) in the context of the…
Abstract
Purpose
This study proposes a novel method utilising a speech-word pair bipartite network to examine the correlation structure between members of parliament (MPs) in the context of the UK- China relationship.
Design/methodology/approach
We construct MP-word pair bipartite networks based on the co-occurrence relationship between MPs and words in their speech content. These networks are then mapped into monopartite MPs correlation networks. Additionally, the study calculates correlation network indicators and identifies MP communities and factions to determine the characteristics of MPs and their interrelation in the UK-China relationship. This includes insights into the distribution of key MPs, their correlation structure and the evolution and development trends of MP factions.
Findings
Analysis of the parliamentary speeches on China-related affairs in the British Parliament from 2011 to 2020 reveals that the distribution and interrelationship of MPs engaged in UK-China affairs are centralised and discrete, with a few core MPs playing an integral role in the UK-China relationship. Among them, MPs such as Lord Ahmad of Wimbledon, David Cameron, Lord Hunt of Chesterton and Lord Howell of Guildford formed factions with significant differences; however, the continuity of their evolution exhibits unstableness. The core MP factions, such as those led by Lord Ahmad of Wimbledon and David Cameron, have achieved a level of maturity and exert significant influence.
Research limitations/implications
The research has several limitations that warrant acknowledgement. First, we mapped the MP-word pair bipartite network into the MP correlation network for analysis without directly analysing the structure of MPs based on the bipartite network. In future studies, we aim to explore various types of analysis based on the proposed bipartite networks to provide more comprehensive and accurate references for studying UK-China relations. In addition, we seek to incorporate semantic-level analyses, such as sentiment analysis of MPs, into the MP-word -pair bipartite networks for in-depth analysis. Second, the interpretations of MP structures in the UK-China relationship in this study are limited. Consequently, expertise in UK-China relations should be incorporated to enhance the study and provide more practical recommendations.
Practical implications
Firstly, the findings can contribute to an objective understanding of the characteristics and connotations of UK-China relations, thereby informing adjustments of focus accordingly. The identification of the main factions in the UK-China relationship emphasises the imperative for governments to pay greater attention to these MPs’ speeches and social relationships. Secondly, examining the evolution and development of MP factions aids in identifying a country’s diplomatic focus during different periods. This can assist governments in responding promptly to relevant issues and contribute to the formulation of effective foreign policies.
Social implications
First, this study expands the research methodology of parliamentary debates analysis in previous studies. To the best of our knowledge, we are the first to study the UK-China relationship through the MP-word-pair bipartite network. This outcome inspires future researchers to apply various knowledge networks in the LIS field to elucidate deeper characteristics and connotations of UK-China relations. Second, this study provides a novel perspective for UK-China relationship analysis, which deepens the research object from keywords to MPs. This finding may offer important implications for researchers to further study the role of MPs in the UK-China relationship.
Originality/value
This study proposes a novel scheme for analysing the correlation structure between MPs based on bipartite networks. This approach offers insights into the development and evolving dynamics of MPs.
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Eric Urbaniak, Rebecca Uzarski and Salma Haidar
This research paper aims to evaluate the sustainability knowledge and background of students, staff and faculty regarding current university sustainability practices and…
Abstract
Purpose
This research paper aims to evaluate the sustainability knowledge and background of students, staff and faculty regarding current university sustainability practices and individual behaviors at Central Michigan University (CMU); to compare sustainability background and knowledge based on academic discipline of enrollment or employment; and to assess sustainability awareness and interest of the campus community to guide future sustainability initiatives and resources at CMU.
Design/methodology/approach
An electronic cross-sectional survey was used to collect anonymous responses through Qualtrics, and then results were analyzed through SPSS. Analyses were performed based on the academic structures at CMU.
Findings
This research has found that students in STEM fields are more inclined to have pro-sustainability attitudes, knowledge and behaviors, compared to those studying the arts and business. Additionally, results indicate that there is a significant difference in knowledge between the students, and the staff and faculty respondents regarding sustainability knowledge and application, with the staff and faculty consistently demonstrating more pro-sustainability knowledge and behavior.
Originality/value
While research has previously been conducted on sustainability attitudes and behaviors, this research is unique because it ties sustainability knowledge to academic discipline. Additionally, it serves to gauge which sustainability programs and topics members of the campus community are most interested in, and which areas they are most willing to support.
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This paper argues that extractivist logic creates the environmental conditions that produce “natural” hazards and also the human conditions that produce vulnerability, which…
Abstract
Purpose
This paper argues that extractivist logic creates the environmental conditions that produce “natural” hazards and also the human conditions that produce vulnerability, which combined create disasters. Disaster Risk Creation is then built into the current global socio-economic system, as an integral component not accidental by-product.
Design/methodology/approach
As part of the movement to liberate disasters as discipline, practice and field of enquiry, this paper does not talk disasters per se, but rather its focus is on “extractivism” as a fundamental explanator for the anthropogenic disaster landscape that now confronts us.
Findings
Applying a gender lens to extractivism as it relates to disaster, further highlights that Disaster Risk Management rather than alleviating, creates the problems it seeks to solve, suggesting the need to liberate gender from Disaster Risk Management, and the need to liberate us all from the notion of managing disasters. Since to ‘manage’ disaster risk is to accept uncritically the structures and systems that create that risk, then if we truly want to address disasters, our focus needs to be on the extractive practices, not the disastrous outcomes.
Originality/value
The fundamental argument is that through privileging the notion of “disaster” we create it, bring it into existence, as something that exists in and of itself, apart from wider socio-economic structures and systems of extraction and exploitation, rather than recognising it for what it is, an outcome/end product of those wider structures and systems. Our focus on disaster is then misplaced, and perhaps what disaster studies needs to be liberated from, is itself.
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