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1 – 10 of over 5000Shrouk 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.
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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).
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…
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.
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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.
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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.
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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.
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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…
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.
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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…
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.
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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…
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.
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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…
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.
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