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Article
Publication date: 30 September 2020

Chanki Moon, Catarina Morais, Georgina Randsley de Moura and Ayse K. Uskul

This study aims to examine the role of deviant status (lower vs higher rank) and organizational structure (vertical vs horizontal) on individuals’ responses to workplace deviance.

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Abstract

Purpose

This study aims to examine the role of deviant status (lower vs higher rank) and organizational structure (vertical vs horizontal) on individuals’ responses to workplace deviance.

Design/methodology/approach

Two studies (N = 472) were designed to examine the role of deviant status and organizational structure in responses to workplace deviance. Study 1 (N = 272) manipulated deviant status and organizational structure. Study 2 (N = 200) also manipulated deviant status but focused on participants’ subjective evaluations of the organizational structure of their workplace.

Findings

Study 1 found that participants reported lower job satisfaction and organizational commitment, and higher turnover intentions when they imagined being confronted with deviant behaviors displayed by a manager (vs by a subordinate), regardless of the type of organizational structure. Study 2 extended this finding by showing that the indirect effect of organizational structure (vertical vs horizontal) on turnover intention via job satisfaction and organizational commitment was moderated by deviant status: when the deviant’s status was higher, working in a vertical (vs horizontal) organization was associated with decreased job satisfaction and commitment, which, in turn, was associated with a higher level of turnover intentions.

Originality/value

The findings broaden our understanding of how individuals respond to deviance at the workplace, by simultaneously considering the effects of organizational structure (vertical vs horizontal) and deviant status (upward vs downward directions of deviance).

Details

International Journal of Conflict Management, vol. 32 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 20 January 2022

Chanki Moon and Catarina Morais

Workplace incivility is a common deviant behavior happening in organizational contexts, and it can have serious negative consequences such as decreasing employees’ organizational…

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Abstract

Purpose

Workplace incivility is a common deviant behavior happening in organizational contexts, and it can have serious negative consequences such as decreasing employees’ organizational citizenship behavior (OCB) and increasing their turnover intentions. This study aims to test the argument that emotional exhaustion and acceptability of workplace incivility can act as mediators in this relationship between incivility and OCB and turnover intentions. Moreover, the assumption that employees’ political skill can act as a buffer on job strain caused by incivility displayed by both coworkers and supervisors was tested.

Design/methodology/approach

In total, 703 South Korean employees recruited online completed a self-assessment on their political skill first and then they were randomly assigned to one of the two conditions: either recalled a co-worker or a supervisor who had previously displayed uncivil behaviors toward them.

Findings

The stronger the employees’ experience of incivility, the lower their OCB-O and the higher their turnover intentions. These relationships were mediated by acceptability of incivility and emotional exhaustions. Interestingly, results also supported the moderating role of political skill on the relationship between incivility and turnover intentions mediated by acceptability, with higher politically skilled employees being more likely to accept incivility when compared to lower politically skilled employees.

Originality/value

Using a between-subjects design, the findings expand the current knowledge regarding the negative impacts of workplace incivility. Specifically, they showed that acceptability is an important mechanism to understand the impact of workplace incivility on OCB and turnover intention.

Details

International Journal of Conflict Management, vol. 33 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 18 December 2020

Rita Pasion, Eva Dias-Oliveira, Ana Camacho, Catarina Morais and Raquel Campos Franco

This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables.

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Abstract

Purpose

This study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables.

Design Methodology Approach

The authors surveyed two groups of undergraduate business students (42% male) who completed the questionnaires at the beginning and at the end of the semester. One group of students attended only face-to-face classes in the 2018/2019 academic year (n = 126) and the other group transitioned to online classes because of the COVID-19 outbreak in the 2019/2020 academic year (n = 99).

Findings

The findings show no statistically significant group differences between the pre- and post-test in students’ intrinsic and extrinsic motivation, feelings of attachment to the university and engagement dimensions of absorption and vigour. Nevertheless, a moderate negative effect was found in the dedication engagement dimension.

Practical Implications

The authors discuss the main results in terms of some practices that may contribute towards attenuating the effects of future emerging pandemics in the higher education setting.

Originality Value

The COVID-19 pandemic imposed a rapid transition to online instruction in education institutions worldwide. However, it remains unclear to date how students’ engagement, motivation and attachment to the university were negatively affected by the first COVID-19 outbreak.

Details

Accounting Research Journal, vol. 34 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 1 August 2023

Catarina Lopes, Bruno Almeida, Joana Leite and Maria Morais

The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors'…

Abstract

Purpose

The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors' opinions.

Design/methodology/approach

This study population comprises the 308 Portuguese municipalities, from which the authors extracted a sample of 179. Financial and audit reports were collected from the period under analysis (2014–2017). The sample was then divided into two groups: municipalities that had voluntarily implemented an IAD and those that had not. Internal audit departments were characterized according to their robustness – whether they were more or less robust. First, a descriptive statistical analysis of the dataset was performed to analyze the representativeness of the sample and to extract insights. To address the research questions, ordinal random effect regression models were considered.

Findings

Contrary to the authors' expectations, the voluntary implementation of an IAD had no influence on the audit report type. However, when the authors refined the approach to include the robustness of the IAD, it became clear that this variable does influence the report issued by the external auditor.

Originality/value

This paper contributes to the current literature by determining the effects of the robustness of IADs on municipality audit reports. As far as the authors know, this paper is novel. Since auditing plays an important role in the transparency of public financial statements and in promoting equity, this study shows that a robust IAD is an advantage in the pursuit of these goals.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 13 April 2020

Mauricio Uriona Maldonado, Matheus Eduardo Leusin, Thiago Carrano de Albuquerque Bernardes and Caroline Rodrigues Vaz

Business process management (BPM) and lean management (LM) are both recognized for improving organizational performance through continuous improvement, yet their similarities and…

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Abstract

Purpose

Business process management (BPM) and lean management (LM) are both recognized for improving organizational performance through continuous improvement, yet their similarities and differences have been poorly discussed so far. This paper aims to find their main differences and similarities using a systematic method for literature review.

Design/methodology/approach

The paper uses a structured literature review known as SYSMAP (Scientometric and sYStematic yielding MApping Process). The method integrates bibliometrics and content analysis procedures to perform in-depth analysis of the literature at hand.

Findings

Both methodologies seek continuous improvement with focus on the customer and process standardization, but they are divergent mainly in relation to the flow they intend to improve. The impossibility of implementing both methodologies in an effective way was also observed, mainly due to the differences they present in relation to how to achieve the continuous improvement cycle.

Research limitations/implications

As any other literature reviews, the major limitation is to have omitted relevant literature even though all available procedures have been used to avoid this situation.

Practical implications

This paper offers a novel perspective from the practitioner side. LM may be better used in human-intensive process improvement whereas BPM in technology-intensive ones. Such characteristics open up new opportunities for practitioners aiming at integrating both approaches.

Originality/value

This is the first paper that systematically analyses the body of literature of BPM and LM with the means to better understand their similarities and differences.

Details

Business Process Management Journal, vol. 26 no. 7
Type: Research Article
ISSN: 1463-7154

Keywords

Open Access
Article
Publication date: 31 August 2021

Giancarlo Gomes, Laio Oriel Seman, Ana Clara Berndt and Nadia Bogoni

The purpose of this study is to analyze the relationships between Entrepreneurial Orientation, Organizational Learning Capability, Service Innovation and Organizational…

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Abstract

Purpose

The purpose of this study is to analyze the relationships between Entrepreneurial Orientation, Organizational Learning Capability, Service Innovation and Organizational Performance. To this end, it was sought to analyze the mediating role of organizational learning capability and service innovation within entrepreneurial orientation and organizational performance relationship in knowledge-intensive organizations.

Design/methodology/approach

The sample consisted of 159 architecture and urbanism companies from Santa Catarina, Brazil. The study opted to use managers as key informants since they are the ones that have general information about the organization and are a valuable source for assessing the different variables of the organization. For data analysis, the PLS-PM algorithm (Partial Least Squares Path Modeling) was used.

Findings

Results showed that entrepreneurial orientation is a strong driver of service innovation and organizational performance. Organizational learning capability acts as a facilitator of innovation and has a positive influence on organizational performance. Another theoretical contribution of this study to organizational learning capability is the confirmation of its mediation in service innovation and organizational performance. Management needs to make its organization more proactive and creative, continually promoting new ideas. Architecture and urbanism organizations should pay more attention to maintaining and promoting entrepreneurial orientation permanently. The trend toward both proactivity and risk-taking can be an inherent advantage of these knowledge-intensive business services.

Originality/value

Few studies have explored the mediating role of organizational learning capability and service innovations in organizational performance. In particular, the combined effects of entrepreneurial orientation and organizational learning capability have been neglected by the knowledge-intensive organizations literature. The study is justified by providing a more complete view of the relationship between entrepreneurial orientation and the performance of knowledge-intensive organizations, highlighting the role of organizational learning capability and performance in service innovation.

Article
Publication date: 6 June 2016

Carolina Resende Haddad, Diego Hernando Florez Ayala, Mauricio Uriona Maldonado, Fernando Antônio Forcellini and Álvaro Guillermo Rojas Lezana

The purpose of this paper is to present a proposal for process improvement at the Department of Social Responsibility of a Colombian process-based organization, called CAJASAN…

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Abstract

Purpose

The purpose of this paper is to present a proposal for process improvement at the Department of Social Responsibility of a Colombian process-based organization, called CAJASAN. The department has four main processes: Foniñez (children fund), Fosfec (unemployment fund), Project Management and International Cooperation and Network Management and Alliances. The objective of this paper is to suggest an improvement in these processes through BPM application.

Design/methodology/approach

The authors followed the BPM method proposed by Dumas et al. (2013) for process improvement composed by process identification; process discovery; process analysis; process redesign; process implementation and process monitoring and controlling. The authors modeled the processes by using the software Bizagi®.

Findings

The actual processes work in an independent way and with no communication. Moreover, the department experiences short-term problems solutions and process inefficiency. It was possible to suggest changes in three out of four processes.

Practical implications

Implementing BPM in non-profit organizations (NPO) addresses many of the current management challenges faced by such organizations. NPO’s researchers and practitioners should take BPM as a potential way to help in professionalizing them.

Originality/value

The authors bring an original case study about a Colombian NPO. As a process-oriented organization, the authors use BPM as a management tool to solve many challenges that the company faces nowadays.

Details

Business Process Management Journal, vol. 22 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Content available
Book part
Publication date: 7 July 2017

Abstract

Details

Knowledge Transfer to and within Tourism
Type: Book
ISBN: 978-1-78714-405-7

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 10 April 2023

Kettrin Farias Bem Maracajá, Vanessa Batista Schramm, Fernando Schramm, Vander Valduga and Jaiany Rocha Trindade

The purpose of this paper is to apply PROMETHEE II, a multicriteria decision-making method, to evaluate wineries, aiming to support the tourist’s decision regarding an online…

Abstract

Purpose

The purpose of this paper is to apply PROMETHEE II, a multicriteria decision-making method, to evaluate wineries, aiming to support the tourist’s decision regarding an online recommendation system on which wineries to prioritise visiting.

Design/methodology/approach

This study was divided into four phases: literature review, which aimed to identify a list of criteria related to the quality of services offered by wineries in specialised literature; validation of the categories and criteria with specialists in the field of wine tourism using a questionnaire with questions based on the stage of the research; multicriteria evaluation of wineries using PROMETHEE II method which was adjusted to the model through a pre-test with ten specialist professionals from different states (Rio Grande do Sul, Santa Catarina, Paraná, São Paulo and Pernambuco); and validation of the model with one decision-maker representing each winery in Rio Grande do Sul, Brazil, and a decision-making expert who is familiar with all the wineries.

Findings

These findings reveal various scenarios based on different criteria that wine tourists may consider, with emphasis on the terroir of the region, extensive tasting, picnics in the vineyards and improvement in the development of wine tourism with a night harvest. The core of wine tourism services is based on 12 dimensions: waiting for the service, ease of purchase, opening hours, price, winery landscape, variety of products, local cuisine, quality of tasted products, access to the winery, tourist facilities, sustainable products and hygiene installation.

Originality/value

This research contributes to the literature by demonstrating the applicability of multicriteria tools to solve wine tourism services based on the tourist perspective of the service. Still, this paper proposes that it be applied to other case studies.

Details

International Journal of Wine Business Research, vol. 35 no. 3
Type: Research Article
ISSN: 1751-1062

Keywords

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