Search results

1 – 10 of 74
Book part
Publication date: 6 September 2024

Sameh Ammar and Mostafa Kamal Hassan

This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises…

Abstract

This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact of ECS on deployment and identify the various modes of MCS configurations employed by SMEs. The authors draw on and synthesise two theoretical perspectives relating to cognition and management control packages to understand the associations between ECS and MCS employed by SMEs in managing their business. This study was conducted using a quantitative approach that utilises a questionnaire survey to collect cross-sectional data from 150 SMEs. The authors uncovered three cognitive styles: knowing (e.g. preciseness), planning (e.g. organising), and creativity (e.g. innovativeness). Furthermore, five configurations of MCS utilised by SMEs were identified: customer focus, performance monitoring, administrative focus, strategic focus, and development focus. By combining both analyses, the authors discovered three constellations of significant association between ECS and MCS characterised by Cluster 1’s cohesive integration approach, Cluster 2’s revealing strategic approach, and Cluster 3’s multifaceted exploration. The study is significant because it uncovers the complex relationship between ECS and MCS configurations, highlighting their interdependence within the institutional context. Using a cognitive view, the authors explore how the cognitive styles of entrepreneurs facilitated imprinting institutional context into MCS configurations. These insights enable us to envisage that ECS is not mutually exclusive but forms a continuum that provides more plausible explanations that relax the direct universal relationship between MCS configurations and contextual factors.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-83608-489-1

Keywords

Article
Publication date: 25 April 2024

Joon Kyoung Kim, Won-Ki Moon and Jegoo Lee

This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking…

Abstract

Purpose

This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.

Design/methodology/approach

This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.

Findings

Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.

Practical implications

The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.

Originality/value

This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.

Details

Corporate Communications: An International Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 12 February 2024

Minhee Choi and Baobao Song

Based on Lasswell’s communication model, this study investigates how four categories of factors (i.e. the source, content, medium and receiver) conjointly affect the relational…

Abstract

Purpose

Based on Lasswell’s communication model, this study investigates how four categories of factors (i.e. the source, content, medium and receiver) conjointly affect the relational, financial and social outcomes (i.e. what effect) of CSA communication.

Design/methodology/approach

With a survey (N = 366), this study found configurations of core CSA communication factors leading to three different CSA communication outcomes.

Findings

While this study found multiways to yield three different CSA outcomes, combinational logic indicated the combined effects from source, content, medium and receiver. With content and medium, individuals’ connectedness (receiver) to a CSA issue is a core factor leading to a high level of purchase intention and issue advocacy. This study also found that message strategies (i.e. informativeness, factual tone, no promotional tone) are core factors leading to a high level of trust and issue advocacy.

Practical implications

With the theoretical guidance, this research contributes to strategic communication practice for various entities involved in advocacy communication by enabling an improved understanding of advocacy communication factors and triggering different communication outcomes.

Originality/value

As CSA communication involves multiple strategies, conventional research agenda focusing on correlational and path analysis approaches provide limited understanding of communication practice. To fill this void, this study adopts a configurational approach to understand current CSA communication practices holistically.

Details

Corporate Communications: An International Journal, vol. 29 no. 5
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 30 August 2024

Abhijeet Biswas, Rishi Kant and Deepak Jaiswal

A significant increase in the number of private sector banks has intensified the level of competition in the Indian banking industry (IBI). This increase in the number of banks…

Abstract

Purpose

A significant increase in the number of private sector banks has intensified the level of competition in the Indian banking industry (IBI). This increase in the number of banks has a considerable impact on the existing players, which calls for prioritizing customer satisfaction (CS) and enhancing bank reputation (BR). Our study seeks to investigate the enablers of CS and BR in the IBI.

Design/methodology/approach

The study adopted a cross-sectional design for gathering responses from retail bank customers across the selected banks through a structured questionnaire. Structural equation modeling (SEM) was utilized to evaluate direct and indirect linkages among the identified constructs by examining mediating and moderating effects.

Findings

The study puts forward crucial antecedents of CS and BR. The findings exhibit that perceived trust (PT) and relationship commitment (RC) magnify CS and BR, respectively, while CS amplifies repurchase intention (RI). The study advances that BR and CS partially mediate between the underlying constructs. In addition, fairness and risk exhibit moderating effects between CS and customer repurchase intention (CRI) and BR and CRI.

Research limitations/implications

The study illustrates the crucial enablers of BR, CS and CRI that may assist banking professionals in enriching customer experience and holding on to their customers.

Originality/value

There is a shortage of research on RC, service innovation (SI) and BR in the IBI. Accordingly, our study builds on the prior studies by considering these constructs using a comprehensive conceptual framework by extending the application of signaling theory (ST) in the banking domain and scrutinizing the dual moderating effects of fairness and risk.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 17 January 2023

Kevin K.W. Ho, Ning Li and Kristina C. Sayama

This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and…

Abstract

Purpose

This research uses a multifaceted approach to develop an MPA/MPP curriculum to support a data science track within the existing MPA/MPP programs by identifying the core and elective areas needed.

Design/methodology/approach

The approach includes (1) identifying a suitable structure for MPA/MPP programs which can allow the program to develop its capacity to train students with the data science and general public administration skills to solve public policy problems and leave explicit space for local experimentation and modification; (2) defining bridging modules and required modules for the MPA/MPP programs; and (3) developing of data science track thought to make suggestions for the inclusion of suitable data science modules into the data science track and benchmarking the data science modules suggested with the best practices developed by other professional bodies. The authors review 46 NASPAA-accredited MPA/MPP programs from 40 (or 22.7%) schools to identify the suitable required modules and some potential data science and analytics courses that MPA/MPP programs currently provide as electives.

Findings

The proposal includes a three-course (six–nine credits, not counted in the program but as prerequisites) bridging module, a nine-course (27 credits) required module and a five-course (15 credits) data science track/concentration.

Originality/value

This work can provide a starting point for the public administration education community to develop graduate programs focusing on data science to cater to the needs of both public managers and society at large.

Article
Publication date: 10 September 2024

Haiqing Shi and Taiwen Feng

This study aims to distinguish how unabsorbed and absorbed slack affects market and financial performance via proactive and reactive supply chain resilience (SCRES), particularly…

Abstract

Purpose

This study aims to distinguish how unabsorbed and absorbed slack affects market and financial performance via proactive and reactive supply chain resilience (SCRES), particularly under varying conditions of organizational ambidexterity.

Design/methodology/approach

By collecting survey data from 277 Chinese manufacturers, we verify the conceptual model applying structural equation modeling.

Findings

Proactive SCRES mediates the positive impacts of both unabsorbed and absorbed slack on market and financial performance, whereas reactive SCRES mediates only their positive effects on financial performance. High levels of organizational ambidexterity strengthen the indirect effects of both types of slack on market and financial performance via proactive SCRES, but not when mediated by reactive SCRES.

Originality/value

We introduce a new theoretical perspective to view fits (as mediation) between the use of unabsorbed/absorbed slack in different ways when switching attentions to proactive or reactive SCRES, both of which can be improved through organizational ambidexterity. This study offers novel insights into how managers can switch attentions between proactive and reactive SCRES knowing when to appropriately use unabsorbed/absorbed slack for which purposes, and the use of different learning modes (explorative vs exploitative).

Details

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

Keywords

Article
Publication date: 21 July 2020

Maria Gianni and Katerina Gotzamani

The purpose of this research is twofold; firstly, to propose and test a measuring instrument for the efficient and effective integration of management systems (MSs), identifying…

Abstract

Purpose

The purpose of this research is twofold; firstly, to propose and test a measuring instrument for the efficient and effective integration of management systems (MSs), identifying the particular aspects that may distinguish the substantive (internalized) from the superficial (ceremonial) integration; and secondly, to propose and test a scale for corporate sustainability performance (CSP).

Design/methodology/approach

A literature review has identified pertinent variables and yielded relevant measuring items. A field survey has been conducted. The survey instrument has been administered to Greek organizations certified to two or more MS standards. Collected data from 280 respondents has been processed using exploratory factor analysis.

Findings

Internalization has been identified as the main construct to interpret substantial MS integration in terms of resources and the extent of integration. The extracted internalization factors are human resources, strategic resources, information systems, integration tools, outsourcing, internal processes integration level and audits' integration level. CSP has been operationalized in terms of the company's relationships with its stakeholders. The extracted CSP factors are customer–supplier relationship, the employees, investors/shareholders, financial institutions, the environment, state and society.

Practical implications

This research findings can be used by management professionals, certification bodies and governmental authorities in order to foster the implementation of multiple MSs and highlight the critical issues for their successful integration and internalization, which is imperative for their prosperity and contribution toward CSP. Practitioners are also provided with an instrument to monitor CSP through the company's relationships with its stakeholders toward satisfaction of their needs.

Originality/value

To the best of the authors' knowledge, this is the first empirical study on the internalization of integrated MSs. In addition, the development of a CSP scale intends to bring together corporate sustainability management with CSP.

Article
Publication date: 5 June 2024

Azadeh Rajabian Tabesh, Md. Maruf Hossan Chowdhury, Mohammed A Quaddus, Omid Ameri Sianaki and Eijaz Khan

This paper aims to illuminate the nuanced dynamics of green supply chain management (GSCM), specifically focusing on the intersections of supplier relationships, supplier…

Abstract

Purpose

This paper aims to illuminate the nuanced dynamics of green supply chain management (GSCM), specifically focusing on the intersections of supplier relationships, supplier governance and organizational agility. Recognizing a gap in the understanding of how these elements confluence to promote green purchasing, the paper uses a quantitative study on data collected from the Australian food industry. Advanced analysis techniques provide empirical evidence underscoring the pivotal roles these elements play, expanding on current GSCM literature within a resource-based view.

Design/methodology/approach

This study, based on a questionnaire sent to Australian food professionals, used higher-order reflective constructs to assess supplier relationships and governance. Data was analyzed using partial least squares structural equation modeling and Hayes PROCESS, considering factors like firm revenue and manager experience. Both the reliability of measures and mediation hypotheses were stringently validated using established guidelines.

Findings

The comprehensive study validated supplier governance's key influence on green purchasing and supplier relationships. Notably, organizational agility emerged as a crucial mediator, underscoring the interplay of these constructs. Concurrently, the reflective measurement model exhibited robust validity and reliability. Interestingly, demographic factors such as company size, revenue and managerial experience showed no discernible impact on green purchasing practices.

Practical implications

In the Australian food sector, supplier governance and relationships are pivotal for advancing green purchasing. This study emphasizes the value of organizational agility in amplifying these practices. Managers, when aligning with supplier relationships enhanced by communication and mutual aid, can foster robust green initiatives. Embracing these insights and the critical importance of supplier governance, managers can drive more sustainable, informed supply chain decisions in the industry.

Originality/value

In pursuit of understanding the relationship between supplier governance, supplier relationships and green purchasing, this research uniquely situates itself within the resource-based view (RBV) to reveal critical theoretical and practical implications. By focusing on the Australian food industry, the study spotlights the often-overlooked mediating role of organizational agility in linking supplier relationships with green purchasing efforts. In doing so, this research not only strengthens the argument for fortified supplier relationships – as a catalyst for enhancing agility and thereby green practices – but also re-contextualizes the RBV in a fresh light. This new perspective provides managers with an enriched model, emphasizing the imperative of solid supplier governance for sustainable, agile and green supply chain operations in the food domain.

Article
Publication date: 13 August 2024

Katie Bell, Helen Coulthard, Diane Wildbur and Iain Williamson

Self-disgust appears to be a prominent feature in anorexia nervosa (AN), which might help explain why AN is often such a persistent disorder. Little is known about how this…

Abstract

Purpose

Self-disgust appears to be a prominent feature in anorexia nervosa (AN), which might help explain why AN is often such a persistent disorder. Little is known about how this emotion can impact on recovering from this disorder. This study aims to develop our understanding of how people experience the emotion of self-disgust after physical recovery from AN.

Design/methodology/approach

Twelve female participants who reported previously having had a clinical diagnosis of AN but had physically recovered according to their EDE-Q scores took part in a semi-structured interview to explore their experiences of recovery and the role self-disgust played within this. Interpretative phenomenological analysis was used to explore the data.

Findings

Three themes were identified within the data to explain the experiences of self-disgust in those with AN: continued self-disgust following physical “Recovery”, multiple manifestations of self-disgust in recovery and increasing self-disgust in recovery as a driver for relapse.

Practical implications

Self-disgust was something each participant appeared to experience often, despite being physically recovered from AN. Disgust-based reactions to the self are enduring and highly resistant to change even whilst other aspects of the disorder become less potent. Self-disgust is multi-faceted and may trigger relapse as the signs of improvement and behaviours inherent in recovering were generally viewed as disgusting to the individuals.

Originality/value

Self-disgust is an emotion that continues to affect people with AN despite physical recovery. The recovery process itself is not linear and self-disgust is enduring and may cause those affected to relapse. Considering this emotion within therapeutic intervention may encourage those with AN to accept their recovered self.

Details

Mental Health Review Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 5 September 2024

Abid Suhail Nika, Ramjit Singh and Neda Ul Bashir

This research aims to investigate how absorptive capacity impacts artisan businesses' innovation performance in Jammu and Kashmir, India. Additionally, the study examines the role…

Abstract

Purpose

This research aims to investigate how absorptive capacity impacts artisan businesses' innovation performance in Jammu and Kashmir, India. Additionally, the study examines the role of strategic orientation (customer and technological orientation) as a mediator.

Design/methodology/approach

The study analysed data from 408 artisan entrepreneurs using partial least squares structural equation modelling. The research model was built on the “Dynamic-Capability Theory” of absorptive capacity and the “Resource-Based Theory” of performance.

Findings

The study’s findings suggest that both realised and potential absorptive capacity positively and significantly impact innovation performance. Moreover, customer and technology orientations positively and strongly influence innovation performance. Additionally, potential and realised absorptive capacity has a favourable impact on customer and technology orientation. The mediation analysis results indicate that customer and technological orientation have complementary partial mediation between potential absorptive capacity and innovation performance. Finally, mediating variables like customer and technological orientation show complementary partial mediation for realised absorptive capacity.

Originality/value

The research model would enrich the existing literature and offer an improved understanding of how absorptive capacity enhances the innovation performance among artisan entrepreneurs and concurrently validates the theory of “Dynamic-Capability Theory” of absorptive capacity and the “Resource Based Theory” of innovation performance of a firm.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

1 – 10 of 74