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1 – 10 of over 2000Olav Torp, Ingemund Jordanger, Ole Jonny Klakegg and Yvonne C.B. Bjerke
The purpose of the paper is 1) to address the importance of contingency at the right level when defining project control baseline, including cost reserves / “room to manoeuvre”…
Abstract
Purpose
The purpose of the paper is 1) to address the importance of contingency at the right level when defining project control baseline, including cost reserves / “room to manoeuvre” and 2) present proactive uncertainty management as a regime to ensure cost effective management of project reserves and contribute to project success.
Design/Methodology/Approach
The paper is a combination of literature study and quantitative research on how contingency develops during the lifetime of a case project. The investigation into the case project includes document study into quantitative material from the case project. The combination of empirical material and theory makes the discussion robust.
Findings
Unrealistic low cost uncertainty will lead to unrealistic low contingency. The case study from a Norwegian mega project shows a contingency of 15 per cent in addition to expected costs. The case study shows that by continuous opportunity management and risk reduction, the needs for management reserves are systematically reduced and the contingency is controlled.
Research Limitations/Implications
This research is limited to one case study. A higher number of cases are necessary to generalise the findings. However, the authors would claim that the systematic mapping of need for management reserve towards the project contingency, and a continuous uncertainty management system will help to obtain cost effective management. The findings from the case study could be applied on similar cases.
Practical Implications
The case study shows a way of setting contingencies and managing contingencies through systematic uncertainty management.
Originality/Value
Improved management of project provisions will increase the value of future projects.
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Marcelo Wilson Furlan Matos Alves, Ana Beatriz Lopes de Sousa Jabbour, Devika Kannan and Charbel Jose Chiappetta Jabbour
Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the…
Abstract
Purpose
Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.
Design/methodology/approach
To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.
Findings
The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.
Originality/value
Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.
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Ritva Rosenbäck and Ann Svensson
This study aims to explore the management learning during a long-term crisis like a pandemic. The paper addresses both what health-care managers have learnt during the COVID-19…
Abstract
Purpose
This study aims to explore the management learning during a long-term crisis like a pandemic. The paper addresses both what health-care managers have learnt during the COVID-19 pandemic and how the management learning is characterized.
Design/methodology/approach
The paper is based on a qualitative case study carried out during the COVID-19 pandemic at two different public hospitals in Sweden. The study, conducted with semi-structured interviews, applies a combination of within-case analysis and cross-case comparison. The data were analyzed using thematic deductive analysis with the themes, i.e. sensemaking, decision-making and meaning-making.
Findings
The COVID-19 pandemic was characterized by uncertainty and a need for continuous learning among the managers at the case hospitals. The learning process that arose was circular in nature, wherein trust played a crucial role in facilitating the flow of information and enabling the managers to get a good sense of the situation. This, in turn, allowed the managers to make decisions meaningful for the organization, which improved the trust for the managers. This circular process was iterated with higher frequency than usual and was a prerequisite for the managers’ learning. The practical implications are that a combined management with hierarchical and distributed management that uses the normal decision routes seems to be the most successful management method in a prolonged crisis as a pandemic.
Practical implications
The gained knowledge can benefit hospital organizations, be used in crisis education and to develop regional contingency plans for pandemics.
Originality/value
This study has explored learning during the COVID-19 pandemic and found a circular process, “the management learning wheel,” which supports management learning in prolonged crises.
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Paul Kojo Ametepe and Uchechi C. Onokala
The goal of this study is to explore the role leadership play by Singapore’s government in the handling of the Covid-19 crisis and to suggest recommendations around the leadership…
Abstract
Purpose
The goal of this study is to explore the role leadership play by Singapore’s government in the handling of the Covid-19 crisis and to suggest recommendations around the leadership dynamics in solving similar challenges experienced by businesses, organizations and societies.
Design/methodology/approach
This review was conducted using a case study and a desk review, a systematic review as well as a narrative method where physical books, web searches, online platforms, patterns in related occurrences and related literature were used to support the study. The review was anchored on the contingency approach and the stakeholder theory. Two hypotheses were developed and tested using qualitative comparative analysis. The study finding showed that the Singapore government used an all-inclusive functional leadership approach in curtailing the effect of the pandemic on Singaporeans. The study recommends that in decision-making, being proactive and timely is critical, and developing more conceivable and holistic crisis response plans through an integrated orientation is paramount to the successful achievement of a goal.
Findings
Despite some flaws, it was found that the Singaporean government had conveniently used a contingency leadership approach through an all-inclusive functional leadership to mitigate the effect of Covid-19 through the use of social media, messaging apps and effective communication, effective pandemic control techniques, albeit in a proactive manner. As a result, Singapore's mortality rate was relatively lower than that of other nations that were adversely affected by the epidemic, earning them a prime position in the crisis response. The study, therefore, contends that their proactive response to containing the pandemic can be used as a model for people, businesses, the political system and society to lessen incidents of a similar nature in the future.
Practical implications
Policymakers, scholars and frontline workers may have sufficient reason to devote time to developing a more viable, comprehensive crisis response plan by pursuing an integrated learning strategy, through the use of contingency approaches and drawing on past experiences in dealing with global health emergencies. Apart from this, Singapore’s experience will serve as a lesson for the management of businesses and leaders of societies to take proactive steps in dealing with challenges as soon as they arise.
Originality/value
This review showed that contingency is a reality faced by every society and organization and people’s collective responsibility is a necessity during such time. Therefore, when an organization/institution is in a familiar situation, policymakers, academics and business management/leaders need to be proactive and also reflect on past experiences to deal with current and future mistakes in the course of daily operations in an organization/society.
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Alberto Sardi, Enrico Sorano, Alberto Ferraris and Patrizia Garengo
The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment…
Abstract
Purpose
The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance measurement and management system is effective for evolving and how contingency factors could influence this change. Newer experiences are sporadic and rarely investigated by researchers and practitioners. The purpose of this study is to identify the feasible evolutionary path of performance measurement and management system in leading SMEs to respond to current business challenges. Furthermore, it aims to contribute to the understanding of the role of key contingency factors influencing this evolution.
Design/methodology/approach
A longitudinal case study, based on retrospective and real-time investigations, is performed to investigate the primary evolutions of the performance measurement and management system and its key determinants.
Findings
The findings highlight two evolution paths, increasing the maturity of performance measurement. The first path highlights a strong command and control of performance management; the second path shows a democratic and participative of performance management. Moreover, management information system, organizational culture and management style are highlighted as key contingency factors in the change of performance management.
Originality/value
The authors contribute to knowledge in performance measurement field, showing how the efforts for developing performance measurement and management system in a leading SME could determine two different evolutionary paths. Furthermore, the paper describes the increasing role of organizational culture, management style and management information system in performance management evolution, as well as the relevance of online chats and social media in performance management activities.
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Sidra Shahzadi, Rizwan Khan, Maryam Toor and Ayaz ul Haq
The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting…
Abstract
Purpose
The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.
Design/methodology/approach
Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.
Findings
This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.
Practical implications
This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.
Originality/value
The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.
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Mats Heide and Charlotte Simonsson
The aim of this paper is to contribute with increased knowledge of the complex role of internal communication during a crisis like the COVID-19 pandemic. More specifically, the…
Abstract
Purpose
The aim of this paper is to contribute with increased knowledge of the complex role of internal communication during a crisis like the COVID-19 pandemic. More specifically, the authors want to address the following research questions. How can the overall approach to internal crisis communication during the pandemic be interpreted, and what view of internal crisis communication does this approach reflect? What has been characteristic of the leadership communication during the pandemic? What do coworkers think of their communication role and how well does the internal communication support that role?
Design/methodology/approach
This article is based on a case study of an authority with 1,000 employees. The empirical material consists of both documents and interviews. The analyzed documents include steering documents, e-mails to managers from the support function and newsletters from the top manager. The 17 interviews comprise managers, coworkers and communication managers. All interviews were recorded and the authors have conducted verbatim transcriptions.
Findings
The pandemic is an example of a wicked problem that involves a lot of ambiguity. Often organizations try to handle wicked problems by trying to control it through traditional management skills and practices. A pandemic demands a leadership, culture and communicative approach that highlights the importance of coworkers. In the studied organization the authors found knowledge and rhetoric about the value of coworkers and communicative coworkership. However, top management does not encourage, support and award practices that are in line with the espoused culture. The key to success is top managers that walk the talk and act as role models.
Practical implications
Crisis managers and crisis communicators need to focus more on improvisation, flexibility, listening and how to approach and make sense of the uncertain. In general, there is a tendency to rely too much on simple tools and to oversimplify complexity. Complex crises such as the pandemic raise new demands on leadership. Effective crisis leadership in a complex crisis seems to be much more democratic and collaborative than often assumed. If coworkers are expected to act as ambassadors or organizational representatives, they also need to be given better support for that role.
Originality/value
This article highlights the importance of closing the gap between espoused and enacted culture in order to change from a managerialistic internal crisis communication to a process internal crisis communication approach.
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Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias
The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Abstract
Purpose
The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Design/methodology/approach
The data were collected by distributing 210 mailed questionnaires to senior financial staff, such as financial managers, heads of cost department, financial accountants, department of management accounting employees, managerial accountants and Auditors. IFAC-based model was used in analyzing evolution stages in Libyan management accounting practices.
Findings
This study finds that Libyan oil companies use CMAPs more than TMAPs, the latter being commonly used in Libyan manufacturing companies. This study also finds that CMAPs are more beneficial than TMAPs.
Practical implications
This study provides more understanding of the use and the benefit of TMAPs and CMAPs and fills research gap regarding the matter, as well as provides new findings that can be used for further research regarding the use and benefit of TMAPs and CMAPs for Libyan oil companies.
Originality/value
The results contribute to a better understanding concerning the use and benefit of TMAPs and CMAPs in Libyan oil companies.
Details