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Article
Publication date: 5 December 2023

Yushi Jiang, Sobia Jamil, Syed Imran Zaman and Syeda Anum Fatima

This paper investigates the interactional relationships between sustainable human resource management (SHRM) and organizational performance (OP). Sustainable HRM is an approach…

Abstract

Purpose

This paper investigates the interactional relationships between sustainable human resource management (SHRM) and organizational performance (OP). Sustainable HRM is an approach that links HRM and sustainability. These studies focused on integrating HR with sustainable developments, such as economic and social aspects, in favour of focusing on the environmental aspect. Organizational change is an ongoing process that has to be managed effectively to keep the change in place for a long time.

Design/methodology/approach

A framework was offered to estimate the cause-and-effect relation of the SHRM and OP factors. Data is gathered from professionals from various pharmaceutical industries. This study applied two methods, Fuzzy AHP and DEMATEL Type II. These techniques are used to understand the cause-and-effect factors and their interactions.

Findings

It was observed from the findings that the factor of SHRM, such as Social Justice (F2), Green Job Design (F5), Green Training (F6) and Implementation of Green Policy (F8), was the most critical for the pharmaceutical sector that effects Financial performance (F13), Customer Satisfaction (F15) and Market performance (F14). Pharmaceutical firms ought to coordinate public health advocacy efforts, engage in healthcare initiatives and provide financial support for environmentally friendly efforts that improve social and economic conditions.

Practical implications

For this sustainability, managers concentrate on creating an environment that is healthy and acceptable, and they work hard to mitigate the impact of natural factors and repair damage done to the environment; it is essential to move towards sustainable development to resolve environmental problems. Improving HR efficiency is among essential HRM responsibilities, as they expand the knowledge base of the workforce, enhance human capital, and eventually create valuable intangible assets and promote and encourage sustainable pharmaceutical products for some years.

Originality/value

This research paper has presented exclusive worth to the SHRM and organizational performance literature as it employs fuzzy FAHP and DEMATEL type 2. There is less research on SHRM in the pharmaceutical sector with these factors. In addition, FAHP and TYPE 2 DEMATEL are used in very few researches on SHRM approaches.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 13 October 2023

Ricardo Chalmeta and Maria Ferrer Estevez

Business intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool…

1607

Abstract

Purpose

Business intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool for performance measurement and management control aimed at balancing financial and non-financial as well as short- and long-term measures. The sustainable balanced scorecard is a modification of the original balanced scorecard developed to expressly consider governance, social, environmental and ethical issues, and therefore to allow sustainability concepts to be included within the strategy and the management of the organization. However, although the sustainable balanced scorecard is one of the most suitable tools for integrating sustainability within management, there are few examples of how to develop and implement it which can be used as reference models. To help solve this problem, this paper proposes a methodology for the development of a sustainable balanced scorecard, considering different phases such as planification, analysis, design or computer tool implementation, and describes the findings of three case studies.

Design/methodology/approach

The research was conducted using the qualitative multiple-case study method. This made it possible to establish the methodological issues regarding the performance and reporting of this study. Therefore, the research method for the conceptualization and execution of the case studies was divided into seven phases: definition of research goals and questions; proposed theoretical model; identification of units of analysis; case selection; definition of research methods and resources; fieldwork; data collection, classification of information and triangulation; formulation of the enhanced theory, model or methodology; and verification of the rigour and quality of the study.

Findings

Paper shows a methodology organized in phases, activities and tasks that allow a sustainable balanced scorecard to be planned, designed, built, computerized and controlled in order to integrate sustainability within the management systems of organizations.

Originality/value

This study contributes to the currently emerging sustainable balanced scorecard literature and practice and, more generally, to research on sustainability measurement and management. The methodology for sustainable balanced scorecard development and implementation showed in this paper contributes to the management and information systems theory because it makes it possible to overcome the shortcomings identified to date: it considers all the sustainability dimensions; it describes all the project life-cycle activities; it encourages stakeholders' participation; and it has been proved to work in real situations.

Article
Publication date: 5 May 2023

Nizar Mohammad Alsharari and Bobbie Daniels

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…

Abstract

Purpose

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

Design/methodology/approach

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

Findings

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

Research limitations/implications

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

Originality/value

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 15 March 2024

Dora Rašan, Marina Laškarin Ažić and Krešimir Mikinac

The purpose of this study is to develop research questions and explore industry expert perceptions related to the process of transformative changes in post-COVID-19 gastronomy and…

Abstract

Purpose

The purpose of this study is to develop research questions and explore industry expert perceptions related to the process of transformative changes in post-COVID-19 gastronomy and wine tourism.

Design/methodology/approach

To achieve this purpose, the authors applied individual and collective brainwriting techniques using the digital whiteboard, Mural. The research questions were answered within Mural's Sailboat template, which helped industry experts describe four situational areas and their symbolic elements. These included transformative change – the island, strategies – the wind, challenges – the anchors and strengths – the coral. The exploration was conducted across interpersonal, organisational and intra-destination levels.

Findings

This study results yielded a know-how framework that synthesised the insights of industry experts. The framework underscores the importance of a sequential approach to embrace transformative change to mindsets, practices and systems. It also advocates strategies (new leadership style, business solutions and community empowerment), potential challenges (self-doubt, established organisational culture and inertia within large systems) and leveraging industry strengths (personality traits, human resources and organisational interdependence) to effectively navigate the evolving gastronomy and wine tourism environment.

Originality/value

This paper represents a pioneering effort in assessing the key areas in the gastronomy and wine business and drawing parallels to the essential levels of transformation required to effectively cope with upcoming uncertainties.

目的

本研究的目的是提出研究问题并探讨行业专家对新冠肺炎 (COVID-19) 后美食和葡萄酒旅游变革过程的看法。

方法

为了实现这一目的, 作者利用数字白板、壁画应用了个人和集体的脑力书写技术。 研究问题在 Mural 的帆船模板中得到了解答, 该模板帮助行业专家描述了四个情景区域及其象征元素。 其中包括变革 – 岛屿、策略 - 风、挑战 - 锚点和优势 - 珊瑚。 探索是在人际、组织和目的地内部层面进行的。

研究结果

研究结果产生了一个综合了行业专家见解的专业知识框架。 该框架强调了采用顺序方法来拥抱思维方式、实践和系统变革的重要性。 它还倡导战略(新的领导风格、业务解决方案和社区赋权)、潜在的挑战(自我怀疑、既定的组织文化和大型系统内的惰性), 并利用行业优势(个性特征、人力资源、组织相互依赖)来 有效驾驭不断变化的美食和葡萄酒旅游环境。

原创性/价值

本文代表了通过了解有效应对新的不确定性所需的转型水平来评估美食和葡萄酒行业关键形势领域的开创性努力。

Objetivo

La finalidad de este estudio fue desarrollar preguntas de investigación y explorar las percepciones de los expertos de la industria relacionadas con el proceso de cambios transformadores en la gastronomía y el enoturismo post-COVID-19.

Enfoque

Para lograr este objetivo, los autores aplicaron técnicas de escritura de ideas individuales y colectivas utilizando la pizarra digital Mural. Las preguntas de investigación fueron respondidas dentro de la plantilla Sailboat de Mural, que ayudó a los expertos de la industria a describir cuatro áreas situacionales y sus elementos simbólicos. Estos incluían cambios transformadores (la isla), estrategias (el viento), desafíos (las anclas) y fortalezas (el coral). La exploración se llevó a cabo a nivel interpersonal, organizacional e intradestino.

Resultados

Los resultados de la investigación generaron un marco de conocimientos que sintetizó los conocimientos de los expertos de la industria. El marco subraya la importancia de un enfoque secuencial para adoptar cambios transformadores en mentalidades, prácticas y sistemas. También aboga por estrategias (nuevo estilo de liderazgo, soluciones empresariales y empoderamiento de la comunidad), desafíos potenciales (inseguridad, cultura organizacional establecida e inercia dentro de grandes sistemas) y aprovechar las fortalezas de la industria (rasgos de personalidad, recursos humanos, interdependencia organizacional) para navegar eficazmente en el cambiante entorno de la gastronomía y el enoturismo.

Originalidad/valor

este artículo representa un esfuerzo pionero en la evaluación de áreas situacionales clave en los negocios de la gastronomía y enología al comprender los niveles de transformación necesarios para hacer frente de manera efectiva a las nuevas incertidumbres.

Article
Publication date: 31 August 2023

Alaa Mashan Ubaid and Fikri T. Dweiri

This research paper aims to develop and validate an enhanced business process improvement methodology (EBPIM) by integrating the DMAIC (define, measure, analyze, improve and…

Abstract

Purpose

This research paper aims to develop and validate an enhanced business process improvement methodology (EBPIM) by integrating the DMAIC (define, measure, analyze, improve and control) and the comprehensive business process management (CBPM) methodologies.

Design/methodology/approach

A systematic literature review and analysis were conducted to prove the novelty of the research approach and identify the similarities, differences, strengths and weaknesses of the DMAIC and the CBPM methodologies. The EBPIM was proposed based on the analysis results. Then, a focus group approach was used to evaluate and validate the methodology.

Findings

The EBPIM consists of nine activities: preparation, selection, description, quantification, modeling, enactment, improvement opportunities selection, analysis and improvement and monitoring. The proposed methodology adopted the systematic and structured process of the DMAIC methodology by having one tollgate between every two activities to check the progress and authorize the team to go to the next activity. At the same time, it has the ability of the CBPM methodology to enhance the interaction between human activities and business process management systems (BPMS).

Research limitations/implications

The EBPIM was evaluated and validated by a focus group of academic professors. However, the main limitation of the proposed methodology is that it is still theoretical and needs to be empirically tested. Therefore, future work will focus on testing the EBPIM in different industries and organization sizes.

Practical implications

From the theoretical perspective, the proposed methodology adds value to the knowledge in the scope of business processes improvement methodologies (BPIMs) by integrating the DMAIC and the CBPM methodologies. It takes advantage of and combines the strengths of the DMAIC and CBPM methodologies. From the practical perspective, the proposed methodology presents a valuable tool that can facilitate the organization’s mission to improve the areas that need improvement using a systematic improvement methodology that will effectively enhance organizational performance (OP).

Originality/value

The BPIMs literature analysis proved that most of the reviewed methodologies could not support all phases of the business process improvement (BPI) activities. It was concluded that integrating the DMAIC and the CBPM methodologies is a novel approach. The proposed methodology will enhance the efficiency of both methodologies, fill the gaps that may exist in both of them and lead to better results in terms of BPI.

Details

International Journal of Lean Six Sigma, vol. 15 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 22 February 2024

Anup Kumar and Vinit Singh Chauhan

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Abstract

Purpose

This study examines the relationship between servant leadership and its dimensions on firm performance, with big data playing the role of a mediator.

Design/methodology/approach

Survey responses used for analysis in this study have been taken from business managers associated reputed private sector organizations in India. A conceptual model is proposed grounded to the Conservation of Resource Theory (COR). Structural equation modeling has been used to test the proposed model.

Findings

Servant leadership significantly relates to firm performance, whereby Big Data is seen to play the role of a mediator. The results also indicate that none of the dimensions of servant leadership independently affect firm performance.

Originality/value

The study adds to extant research by examining the mediating mechanism of Big Data in servant leadership and firm performance. It also suggests that each dimension of servant leadership gets reflected in overall servant leadership. Here it is important to note that Big Data analytics partially mediate the effectiveness of servant leadership.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 20 October 2023

Mohamed Hany B. Moussa, M.S. Sayed and Batta R. Allam

The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core…

Abstract

Purpose

The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core cyclesteps (CCCs) of the highly-cited BPM life-cycle models in the literature aiming to highlight the major issues of the current methodological approach of BPM in hotels when to put the notion of service process into practice.

Design/methodology/approach

The paper identifies and examines the most popular BPM life-cycles models in the literature and locates 15 life-cycles that are highly cited. The paper then focuses on applying the theory on nine listed hotel companies in Egypt using a questionnaire in the form of a semi-structured interview technique.

Findings

The CCSs of BPM life-cycle model applied in hotels revealed a gap between BPM theory and practice in this sector. Utilizing this model of BPM life-cycle, the paper focuses on describing several of the main problems or pitfalls found in the methodological approach of BPM in hotels, which brings the essence of the whole operation management problems.

Practical implications

In light of these findings, the paper discusses the practical implications and focuses on recommendations on how to properly improve the methodological approach of BPM in hotels in order to get better business results.

Originality/value

The paper bridges the gap between BPM theory and practice and suggests recommendations that will assist hotel companies to eliminate the problems of poor process management (PM). There are also future research recommendations to enhance the knowledge of BPM theory in the service sector.

Details

Business Process Management Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Open Access
Article
Publication date: 2 January 2024

Ming-Hsiung Hsiao

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose…

Abstract

Purpose

Digital transformation is a foundational change in how firms operate and deliver value to customers by using digital technologies to create new business opportunities. The purpose of this study is to offer a conceptual framework by reorganizing the elements of digital transformation, including resources, technology, capabilities and performance, into a workable process and investigating how firms integrate these resources, build new capabilities and transform them into enhanced performance.

Design/methodology/approach

This framework builds three blocks: resource integration, organizational capabilities and outcomes, exploring the impact of resource integration on outcomes through organizational capabilities. For resource integration, this study adopts a resource-based view (RBV) and service-dominant logic (SDL) to integrate organizational resources, including information technology (IT)-based resources, which play a role in moderating the effect of resource integration. Moreover, the author argues that firms’ capabilities have two levels: higher-order capabilities and lower-order capabilities, which will convert these resources through the capabilities into organizational performance.

Findings

This framework is built to understand the process of digital transformation and its antecedents for firms’ performance in business environments. Drawing on RBV, it provides a more holistic perspective that has been linked to resource integration, organizational capabilities and outcomes at the firm level. In this way, the theoretical basis for diminishing implicitness associated with the current perspective of digital transformation can be strengthened.

Originality/value

This paper offers a coherent discussion of digital transformation and explains the process of digital transformation, thus advancing prior work. The major contribution is connecting the process of digital transformation through which firms integrate resources, i.e. digital technologies and valuable, rare, inimitable and nonsubstitutable (VRIN) and nonVRIN resources as well, to build organizational dynamic capabilities based on RBV and SDL.

Details

Digital Transformation and Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-0761

Keywords

Book part
Publication date: 1 February 2024

Shilpi Chakravarty

The tourism industry is seeing unprecedented growth due to the convergence of the internet and growing travel trends. E-tourism digitises the tourism business, including…

Abstract

The tourism industry is seeing unprecedented growth due to the convergence of the internet and growing travel trends. E-tourism digitises the tourism business, including processes, value chains, infrastructure, services and auxiliary industries, to maximise efficiency and effectiveness. It is in response to the globalisation of the tourism sector, which has spurred the introduction of information and communications technologies (ICTs) during the past four decades. ICT can boost travellers' satisfaction by providing pre-trip information about tourism attractions and allowing them to contact vendors directly, obtain accurate information and get the lowest price.

ICT has made the global tourism sector more competitive by providing pre-trip information about tourism attractions, allowing tourists to contact vendors directly, obtain accurate information and get the lowest price. Search engines, transport capacity and network speeds have increased the number of international travellers who use technology to organise and document their trips. E-tourism reduces seasonality, improves consumer communication and boosts reservations and sales. ICT also affects customer behaviour management and future marketing models and supports tourism industry globalisation by providing practical tools to tourism agents to develop and disseminate their offers globally. Strategic behaviours significantly impact tourism, as eliminating intermediaries shortens the distance between client and provider. ICT is a new way to boost tourism demand, which attracts more tourists and generates more revenue while improving the sector.

Details

Future Tourism Trends Volume 2
Type: Book
ISBN: 978-1-83753-971-0

Keywords

Open Access
Article
Publication date: 30 November 2023

Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Abstract

Purpose

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Design/methodology/approach

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Findings

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

Originality/value

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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