Search results
1 – 10 of over 4000Purpose – The integration of librarians and technologists to deliver information services represents a new and costly organizational challenge for many library administrators. To…
Abstract
Purpose – The integration of librarians and technologists to deliver information services represents a new and costly organizational challenge for many library administrators. To understand how to control the costs of integration, this study uses structural contingency theory to study the coordination of librarians and technologists within the information commons.
Design/methodology/approach – This study tests the structural contingency theory expectation that an organization will achieve higher levels of performance when there is a positive relationship between the degree of workflow interdependence and the complexity of coordinative structures necessary to integrate these workflows. This expectation was tested by (a) identifying and collecting a sample of information common; (b) developing and validating survey instruments to test the proposition; and (c) quantitatively analyzing the data to test the proposed contingency theory relationship.
Findings – The contingency theory expectations were confirmed by finding both a positive relationship between coordination and interdependence and a positive relationship between perceptions of performance and degree of congruency between interdependence and coordination.
Limitations – The findings of this study are limited to both the context of an information common and the structures tested. Future research should seek to both broaden the context in which these findings are applicable, and test additional structural relationships as proposed by contingency theory
Practical implications – This study contributes to the library profession in a number of ways. First, it suggests that managers can improve IC performance by matching coordination structures to the degree of interdependence. For instance, when librarians and technologists are strictly co-located, managers should coordinate workflows using less resource-intensive policies rather than meetings. Second, the instruments developed in this study will improve the library manager's ability to measure and report unit interdependence and coordination in a valid and reliable manner. Lastly, it also contributes to the study of structural contingency theory by presenting one of the first empirical confirmations of a positive relationship between interdependence and coordination.
Originality/value – This study represents one of the first empirical confirmations of the structural contingency theory expectations of both a positive relationship between workflow interdependence and coordination, and a positive relationship between performance and coordination's fit to workflow interdependence. These findings are of value to both organizational theorists and to administrators of information commons.
Details
Keywords
This paper seeks to establish the influence of several types of factors on the use of accounting information in the public sector within a developing country context…
Abstract
Purpose
This paper seeks to establish the influence of several types of factors on the use of accounting information in the public sector within a developing country context. Institutional theory with its branches NIS and OIE underlies the theoretical framework for explaining the factors influencing the use of accounting information. The analysis was based on structural equation modelling to test nine hypotheses. The data were collected by administering 208 questionnaires to the Tanzanian Local Government Authorities’ political and administrative actors.
Findings
At large, the findings of this study comprehend the role of institutionalised social and legal rule with professionalism in shaping actors to use accounting information instrumentally and symbolically in budget decision-making processes. Furthermore, the findings establish the importance of education and experiences on accounting and financial aspects of the actors who are involved in the public sector budget decision-making process. The findings also provide an understanding of the differences between political actors and administrative actors in terms of the factors influencing the symbolic use of accounting information in LGA’s decision-making processes.
Practical implication
Our findings challenge development partners (i.e. donors), reformers such as Central Government and National Accounting professional board such NBAA in Tanzania to coerce pressure by adoption of implementation of NPM techniques, which can lead to positive change in LGAs to influence instrumental rather than symbolic use of accounting information in the budgetary decision-making processes. For example, adoption of accrual basis accounting should also concur with the improvement of accounting information systems, legal and regulatory frameworks together with creation of trainings that increase skill and knowledge of using accounting information by the actors. This might ensure financial sustainability to LGAs that can increase provision of service with relevant quality to citizens. Moreover, the findings need the political parties to take responsibility of building capacity of their candidates. It might ensure that their representatives in the council are capable of making appropriate use of the accounting information at their disposal to improve the quality of budget decision making and their representation of the population for the benefit of their organisation and eventually of their political parties. The citizens are needed to be sources of professional behaviours to both councillors and administrators by making closer follow up and demands of quality services from their LGAs through budgeting processes.
Research limitations
The generalisation of this study’s findings can be limited because they were obtained only from LGAs operating in Tanzania
Original/value
This is the first paper that establishes the factors influencing the instrumental–conceptual use and the symbolic use of accounting information in LGAs’ budgetary decision-making processes in developing country context, in particular, in Tanzania.
Details
Keywords
Namrata Malhotra, Timothy Morris and C.R. (Bob) Hinings
This chapter examines the sources of variation in organizational form among accounting and law firms. We first summarize research in the organization of professional service firms…
Abstract
This chapter examines the sources of variation in organizational form among accounting and law firms. We first summarize research in the organization of professional service firms and explain its evolution. This is followed by the argument that variations around the P2 archetype have emerged in response to different market and institutional pressures faced by accounting and law firms. Drawing on contingency and institutional theory, we show how the changing balance between the influence of market and institutional factors has resulted in structural variation.
Matthias Nnadi, Kamil Omoteso and Yi Yu
This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality…
Abstract
This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using specific earnings management metrics (earnings smoothing, timely loss recognition, value relevance and managing towards earnings targets) under pre- and post-IFRS regimes.
The financial reporting quality of Chinese A-share companies and Hong Kong listed companies are examined using earnings management measures. Using 2007 as base year, the study used a cumulative of −5 and +5 years of convergence experience which provide a total of 3,000 firm-year observations. In addition to regression analyses, we used the difference-in-difference analysis to check for the impact of regulatory environments on earnings management.
Through the lens of contingency theory, our results indicate that the adoption of the new substantially IFRS-convergent accounting standards in China results in better financial reporting quality evidenced by less earning management. The empirical results further shows that accounting data are more value relevant for Hong Kong listed firms, and that firms listed in China are more likely to engage in accrual-based earnings management than in real earnings management activities. We established that different earnings management practices that are seemingly tolerable in one country may not be tolerable in another due to level of differences in the regulatory environments.
The findings show that Hong Kong listed companies’ exhibit higher level of financial reporting quality than Chinese listed companies, which implies that the financial reporting quality under IFRS can be significantly different in regions with different institutional, economic and regulatory environments. The results imply that contingent factors such as country’s institutional structures, its extent of regulation and the strength of its investor protection environments impact on financial reporting quality particularly in transitional and emerging economies. As such, these factors need to be given appropriate considerations by financial reporting regulators and policy-makers interested in controlling earnings management practices among their corporations.
This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.
Details
Keywords
W. Timothy Coombs and Sherry J. Holladay
This chapter proposes a framework for analyzing how stakeholder-initiated challenges through social media and traditional media can shape the meaning of responsible behavior and…
Abstract
Purpose
This chapter proposes a framework for analyzing how stakeholder-initiated challenges through social media and traditional media can shape the meaning of responsible behavior and pressure organizations to alter irresponsible behavior in order to protect their reputations.
Methodology/approach
Following a description of the nature of stakeholder challenges, concepts from Internet Contagion Theory and Contingency Theory are used to develop the Integrated Framework for Stakeholder Challenges, an analytic tool that can be used to provide insights into how specific digital and traditional public relations tactic can be used by activists. A case study demonstrating application of the framework is presented.
Findings
The case study describes how the lens provided by the Integrated Framework for Stakeholder Challenges illustrates how Greenpeace’s detox campaign built power, legitimacy, and urgency to draw attention to environmental and human problems associated with the use of hazardous chemicals in a manufacturer’s supply chain.
Research limitations/implications
The chapter offers one case study of Greenpeace’s detox campaign against Zara to demonstrate the utility of the Integrated Framework for Stakeholder Challenges. Additional case studies are needed to further demonstrate how factors in the framework can account for the success and failure of activist challenges. Moreover, measurement of factors included in the framework, rather than conceptual analysis alone, could demonstrate the relative importance of the factors, as well as various constellations of factors, in accounting for organizational decision making about responses to the challenges.
Practical implications
Concepts derived from Internet Contagion Theory and Contingency Theory provide a vocabulary and conceptual framework for describing and analyzing stakeholder-initiated challenges as well as assessing the potential threats posed by stakeholder challenges to an organization’s reputation.
Originality/value
This chapter proposes a new analytical tool, the Integrated Framework for Stakeholder Challenges, which can contribute to the analysis and evaluation of stakeholder efforts to influence corporate behavior.
Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien
The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation…
Abstract
The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation. Effectively managing these workforces becomes crucial. However, past studies have shown that workforce management within the construction industry has been on the back foot, with workers being seen as resources required to deliver construction projects. This situation begs the need for a construction workforce management model that can be tailored to an organisation’s situation and adopted to manage workers and improve organisational performance effectively. To this end, this chapter reviewed existing workforce management theories, models, and practices to develop a suitable approach towards managing the construction workforce. Ultimately, a strategic workforce management with a classical view using a soft workforce management approach that embraces employees’ empowerment and development through trust was proposed. Five major practices that best suit the soft workforce management approach were identified as key constructs in the proposed construction workforce management model.
Details
Keywords
Romina Gómez-Prado, Aldo Alvarez-Risco, Jorge Sánchez-Palomino, Berdy Briggitte Cuya-Velásquez, Sharon Esquerre-Botton, Luigi Leclercq-Machado, Sarahit Castillo-Benancio, Marián Arias-Meza, Micaela Jaramillo-Arévalo, Myreya De-La-Cruz-Diaz, Maria de las Mercedes Anderson-Seminario and Shyla Del-Aguila-Arcentales
In the academic field of business management, several potential theories were established during the last decades to explain companies' decisions, organizational behavior…
Abstract
In the academic field of business management, several potential theories were established during the last decades to explain companies' decisions, organizational behavior, consumer patterns, and internationalization, among others. As a result, businesses and scholars were able to analyze and decide based on theoretical approaches to explain the current conditions of the market. Secondary research was conducted to collect more than 36 management theories. This chapter aims to develop the most famous theories related to business applied in the international field. The novelty of this chapter relies on the compilation of recognized previous research studies from the academic literature and evidence in international business.
Details