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1 – 10 of over 5000
Article
Publication date: 30 October 2020

Shrouk Mahmoud Abdelnaeim and Noha El-Bassiouny

The purpose of this paper is to empirically examine the cognitive drivers that push entrepreneurs toward sustainable venture creation using entrepreneurial cognitive scripts. In…

Abstract

Purpose

The purpose of this paper is to empirically examine the cognitive drivers that push entrepreneurs toward sustainable venture creation using entrepreneurial cognitive scripts. In particular, this study tests the relationship between entrepreneurial cognitive scripts and sustainability orientation among entrepreneurs in an emerging economy to understand whether entrepreneurial cognitive scripts act as a driver toward sustainability.

Design/methodology/approach

A primary research study was conducted using a structured questionnaire among 351 sample respondents, of which 54% labeled themselves as entrepreneurs and 46% labeled themselves as traditional business people, business students or non-entrepreneurs. The entrepreneurs represented more than ten different industries such as agriculture, food and beverage, education, technology and entertainment.

Findings

The findings of this study highlighted a negative relationship between entrepreneurial cognitions and sustainability orientation as hypothesized. Additionally, non-entrepreneurs were found to be more sustainability-oriented, whereas entrepreneurs with high levels of cognitive scripts were found less concerned about sustainability issues.

Research limitations/implications

This study has a geographic limitation as it has been conducted in a developing country, which is Egypt. Accordingly, the results should be generalized with caution to other developing nations.

Practical implications

This study shows the importance of sustainable entrepreneurship education as an important part of the entrepreneurial ecosystem. The study sheds the light on the different stakeholders that are responsible for raising awareness about the importance of sustainability in developing countries.

Originality/value

This study empirically validates the relationship between entrepreneurial cognitive scripts and sustainability orientation among several industries in a developing country. The study has also a novel contribution in validating that non-entrepreneurs can enjoy entrepreneurial cognitive scripts without the necessity of starting their ventures.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 13 no. 5
Type: Research Article
ISSN: 2053-4604

Keywords

Book part
Publication date: 11 December 2006

Bart Nooteboom

In this paper I employ the perspective of embodied cognition to develop a ‘cognitive’ theory of the firm and organisations more in general. An organisation is any form of…

Abstract

In this paper I employ the perspective of embodied cognition to develop a ‘cognitive’ theory of the firm and organisations more in general. An organisation is any form of coordinated behavior, while a firm is a special form of organisation, with a legal identity concerning property rights, liability and employment. A possible misunderstanding of terminology should be eliminated from the start. In this paper, the terms ‘knowledge’ and ‘cognition’ have a wide meaning, going beyond rational calculation. They denote a broad range of mental activity, including proprioception, perception, sense making, categorisation, inference, value judgments, and emotions. Following others, and in line with the perspective of embodied cognition, I see cognition and emotion (such as fear, suspicion), and body and mind, as closely linked (Merleau-Ponty, 1942, 1964; Simon, 1983; Damasio, 1995, 2003; Nussbaum, 2001).

Details

Cognition and Economics
Type: Book
ISBN: 978-1-84950-465-2

Article
Publication date: 19 June 2009

Martijn van der Steen

This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational…

3740

Abstract

Purpose

This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new accounting rules challenge existing routines.

Design/methodology/approach

A longitudinal case study was conducted at one of the largest banks in The Netherlands. This bank introduced a program called “Results Oriented Management”, which produced various new management accounting rules.

Findings

The paper identifies various ways in which inertia manifested itself when new management accounting rules were introduced. Moreover, the paper shows that ambiguity and contradictions play an important role in the presence of inertia.

Research limitations/implications

The identification of individual‐level habits and scripts is a difficult undertaking. Through a focus on the performative and ostensive aspects of routines, some of the processes of inertia and change on an individual level are identified. This is a relevant method for students of management accounting change.

Originality/value

Although it is well known that routines can produce inertia, the process by which this inertia is manifested and how this affects the adoption of new management accounting rules is still unclear. The paper aims to contribute to this understanding.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 16 April 2014

Gary R. Weaver and Jason M. Stansbury

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments…

Abstract

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

Details

Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

Keywords

Book part
Publication date: 14 August 2014

Stacey Kent, Peter J. Jordan and Ashlea C. Troth

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined the…

Abstract

The impact that workplace aggression has on organizations and its members has become a focal point for organizational research. To date, studies have primarily examined the perpetrator of workplace aggression, specifically their personality traits. In this chapter, we draw on Institutional Theory to better understand a specific form of workplace aggression, indirect (covert) aggression. We specifically present a model that shows how the normative pressures and social roles within an institution influence the aggressive actions by employees as well as the scripts employees utilize in response to indirect aggression. We assert that an examination of how scripts are used to respond to indirect aggression will be especially helpful in understanding how institutional pressures influence this type of workplace aggression within organizations.

Details

Emotions and the Organizational Fabric
Type: Book
ISBN: 978-1-78350-939-3

Keywords

Article
Publication date: 1 May 1988

J.G. Hunt, B.R. Baliga and M.F. Peterson

This article examines top level management leadership and its impact on organisational excellence. An organisational life cycle model of leadership is developed which posits that…

Abstract

This article examines top level management leadership and its impact on organisational excellence. An organisational life cycle model of leadership is developed which posits that top level leadership requirements differ across different stages of an organisation's life cycle. Such requirements are expanded to include not only those with subordinates but those with external stakeholders. We argue that top managers operate from leadership scripts and utilise judgemental heuristics which tend to drive their leader behaviour and make it difficult to change in order to meet the differing life cycle requirements. A number of strategies that can be used to change these scripts and judgemental heuristics as required are discussed.

Details

Journal of Management Development, vol. 7 no. 5
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 19 September 2008

Geoffrey W. Goodhew, Peter A. Cammock and Robert T. Hamilton

The purpose of this paper is to study the consistency in the management of poor performance by a group of experienced managers working at the same level in a service organisation…

8203

Abstract

Purpose

The purpose of this paper is to study the consistency in the management of poor performance by a group of experienced managers working at the same level in a service organisation which had a formal performance management process.

Design/methodology/approach

A case study is developed using cognitive scripts to reveal how front‐line managers in a large service organisation dealt with the issue of poor performance. The nature of their scripts was also related to measures of the managers' experience.

Findings

The management of poor performance is still fraught with inconsistency even among an experienced group of managers. Those who had been managers longest were the most likely to act consistently in this area.

Research limitations/implications

The research is based on the perceptions of the managers all‐operating at the same level and in one organisation and it is not possible to generalise across other levels or organisations.

Practical implications

The inconsistency of approach does suggest that organisations should at least review their procedures and facilitate the development of managers in this area.

Originality/value

The paper presents the managers' voice on this area of their work, a perspective that is essential for management development in this area.

Details

Journal of Management Development, vol. 27 no. 9
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 13 September 2013

Tjandra Börner and Bernard Verstegen

In accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate…

1324

Abstract

Purpose

In accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate resistance to change, not the formation of change. The purpose of this paper is to contribute to theory formation, in particular to enrich the institutional framework for understanding change, by showing how medical specialists in hospitals, in particular urologists, shape change processes in organizations as reflected in behavioral routines. The results will also contribute to the empirical understanding of medical specialists' behavior. This could generate dynamic accounts of organizational change and help to find a way towards an enhanced framework.

Design/methodology/approach

In Dutch hospitals a new management control tool is implemented, which is the diagnose treatment combinations (DTC) system. A DTC is a way to describe the required medical procedures for a specific illness in a hospital. Here, an investigation is carried out on how and if the behavior of medical specialists changes because of this introduction.

Findings

After analyzing interviews with urologists, four common themes are distinguished and scripted behavior is described. The individual tracks in scripts can be distinguished, but there is more. This is the story that gives coherence to the various behaviors and shows how the arrangement of behavioral routines in an organizational context forms organizational change through time.

Research limitations/implications

This research was based on the institutional perspective. Another view on management control would emphasize other aspects of behavior. In addition, this was only based on one specialism in three hospitals, so generalizability of the results will be low.

Practical implications

The results contribute to empirical understanding of medical specialists' behavior.

Originality/value

The results will contribute to the empirical understanding of medical specialists' behavior and it will contribute to theory formation in management control literature, in particular by enriching the institutional framework for understanding change.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 January 2006

Ivo De Loo, Peter Nederlof and Bernard Verstegen

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management…

1584

Abstract

Purpose

The research goal was to trace behavioural patterns of management accountants, comprising activities and courses of action, in order to enhance understanding of the management accounting profession.

Design/methodology/approach

Protoscripts were derived, using interview techniques and a research method called “interpretive interactionism”. These protoscripts depict observable, recurrent activities and patterns of interaction characteristic for a group of persons, and can be used in various types of situations.

Findings

The paper describes the procedure and outcome of the collection of behavioural protoscripts used by management accountants and controllers, as well as their possible ordering.

Research limitations/implications

The findings enlarge understanding of the controller profession, but are limited solely to controller activities. The protoscripts collected are stereotypical, at least for the controllers interviewed. Of course, all human experience is interpretation and it should be acknowledged that interpretations are never complete.

Practical implications

The control mechanisms and instruments that emerge in an organisation are the result of several interrelated factors and processes. Of special interest here is the behaviour of management accountants and controllers in shaping, maintaining and exerting control. Behavioural protoscripts can show how management accountants give contents to their role and structure their daily work.

Originality/value

Scripted behaviour of management accountants has received little prior research attention, especially in combination with the research method of interpretive interactionism.

Details

Qualitative Research in Accounting & Management, vol. 3 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 29 November 2017

Paul Lyons and Randall P. Bandura

Grounded on components of experiential learning theory (ELT) and self-regulation of learning (SRL) theory, augmented by elements of action theory and script development, the…

1061

Abstract

Purpose

Grounded on components of experiential learning theory (ELT) and self-regulation of learning (SRL) theory, augmented by elements of action theory and script development, the purpose of this paper is to demonstrate the case-based modeling (CBM) instructional approach that stimulates learning in groups or teams. CBM is related to individual and group learning, reflective practices, and the growth mindset. The whole instructional approach is explained in detail as well as unintended consequences and benefits.

Design/methodology/approach

The important features of ELT and SRL are presented as well as details of the use of cases (case studies, scenarios, and stories), the creation of case material, and the dynamics of script development. A detailed presentation of the CBM approach with attendant explanation of how the various theories are connected to the steps of the approach is offered. Empirical evidence of the efficacy of CBM is expressed.

Findings

The CBM approach may be used effectively in collegiate instruction, employee training and problem solving (in groups), and in other settings. The outputs of the instruction and its processes should result in malleable performance (behavioral) scripts intended to improve both learning and performance. The approach requires high-level involvement and attention to detail.

Originality/value

The paper details the confluence of two important learning theories: experiential learning and SRL that result in a formal instructional model. Activities require learning on the individual and group level. The entire instructional model is presented in a way that a practitioner may implement the model. In addition, substantial detail is provided on the construction of case material and the sources of case material.

Details

Education + Training, vol. 60 no. 2
Type: Research Article
ISSN: 0040-0912

Keywords

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