Search results
1 – 10 of over 13000Nizar Mohammad Alsharari and Bobbie Daniels
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…
Abstract
Purpose
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.
Design/methodology/approach
This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.
Findings
The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.
Research limitations/implications
The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.
Originality/value
This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.
Details
Keywords
Ebrahim Vatan, Gholam Ali Raissi Ardali and Arash Shahin
This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting…
Abstract
Purpose
This study aims to investigate the effects of organizational culture factors on the selection of software process development models and develops a conceptual model for selecting and adopting process development models with an organizational culture approach, using 12 criteria and their sub-criteria defined in Fey and Denison’s model (12 criteria).
Design/methodology/approach
The research hypotheses were investigated using statistical analysis, and then the criteria and sub-criteria were selected based on Fey and Denison’s model and the experts’ viewpoints. Afterward, the organizational culture of the selected company was measured using the data from 2016 and 2017, based on Fey and Denison’s questionnaire. Due to the correlation between the criteria, using the decision-making trial and evaluation technique, the correlation between sub-criteria were determined, and by analytical network process method and using Super-Decision software, the process development model was preferred to the 12 common models in information systems development.
Findings
Results indicated a significant and positive effect of organizational culture factors (except the core values factor) on the selection of development models. Also, by changing the value of organizational culture, the selected process development model changed either. Sensitivity analysis performed on the sub-criteria implied that by changing and improving some sub-criteria, the organization will be ready and willing to use the agile or risk-based models such as spiral and win-win models. Concerning units where the mentioned indicators were at moderate and low limits, models such as waterfall, V-shaped and incremental worked more appropriately.
Originality/value
While many studies were performed in comparing development models and investigating their strengths and weaknesses, and the impact of organizational culture on the success of information technology projects, literature indicated that the impact of organizational sub-culture prevailing in the selection of development process models has not been investigated. In this study, new factors and indicators were addressed affecting the selection of development models with a focus on organizational culture. Correlation among the factors and indicators was also investigated and, finally, a conceptual model was proposed for proper adoption of the models and methodologies of system development.
Details
Keywords
Najm Abood Najm and Wejdan Waleed Ali
The purpose of this study is to examine the effect of organizational readiness (OR) dimensions (organizational culture, climate and capability) on three types of innovations (INs…
Abstract
Purpose
The purpose of this study is to examine the effect of organizational readiness (OR) dimensions (organizational culture, climate and capability) on three types of innovations (INs) (service, process IN and entering new markets) in telecommunication companies. The study also tests the mediating role of employee engagement (EE) in the causal relationship between OR and IN.
Design/methodology/approach
In the theoretical framework, a deep and broad review of the literature was presented to determine the study variables and hypotheses that were tested in the field study. The study sample consisted of 306 respondents distributed to the headquarters of the three companies (Zain, Orange and Umniah) working in the Jordanian telecommunications sector. The number of questionnaires retrieved and valid for analysis was 255 (83%).
Findings
Results indicate a positive effect of organizational climate and organizational capacity on process IN and entering new markets. While organizational culture had no significant effect on the three types of IN EE did not have a mediating role in the relationship between OR and IN.
Research limitations/implications
The results of this study are related to the telecommunications sector as a highly competitive service sector and more able to work remotely with regard to customers, so its results cannot be generalized to other sectors such as the industry sector, which has suffered in recent years from the epidemic more than other sectors.
Practical implications
The study of OR as a concept, dimensions and effects provides great experience for leaders and managers facing the challenges of competition and threats posed by the Covid-19 pandemic. This study also helps researchers to study OR in new areas and in relation to other concepts.
Social implications
The OR covers a wide field that includes the individual, the group and the company. Therefore, readiness includes a social experience that can extend from the company to the community.
Originality/value
The study gains an important value by revealing that organizational culture as a dimension of readiness does not have a significant impact on IN. With the readiness to respond quickly to challenges, culture can be more inclined to the status quo and the prevailing routine than to IN and change.
Details
Keywords
Zoltán Krajcsák and Gyula Bakacsi
This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what…
Abstract
Purpose
This study aims to answer the question of what characterizes organizations with future-potential, and with the help of a model introduced in this study, the authors propose what interventions can be identified and which improvements need to be made in traditional organizations so that they meet the requirements of future-potentiality.
Design/methodology/approach
A systematic literature review was conducted to identify management interventions. Citation and co-word analyses were also performed. Content analysis of 311 journal articles from the past five years was performed taking into account relevant keywords, and disciplinary narrowing was also applied. These articles were used to identify knowledge that could be used to suggest micro-, meso- and macro-level changes.
Findings
To develop the future potential of organizations, three organizational levels must be separated. The first is the micro level of relations between leaders and employees, where equity is a key value for future potentiality. It should be emphasized that not all employees’ organizational commitment is equally important for organizations with future potential, and leaders should strengthen their commitment according to individual needs and opportunities. The second is the meso level, where the decisive value is organizational moderation, and this suggests that a careful and restrained development is needed both in satisfying consumer needs and in innovation. The third is the macro level, where the defining value is responsibility and sustainability, which are necessary for achieving a state where the active development of national culture becomes possible.
Originality/value
Contrary to the authors’ expectations, it has been found that there are only a few studies dealing with change management for the purpose of achieving a future potential mode of organizational operation; thus, the results can be considered new and will contribute to the development of a cross-section of change management and future studies.
Details
Keywords
Benjamin Biesinger, Karsten Hadwich and Manfred Bruhn
(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial…
Abstract
Purpose
(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.
Design/methodology/approach
This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.
Findings
The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.
Originality/value
This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.
Details
Keywords
Kusal Nanayakkara, Sara Wilkinson and Dulani Halvitigala
Challenged by the effects of organisational flexibility and high corporate real estate (CRE) costs, organisations increasingly seek flexibility and operational efficiency in their…
Abstract
Purpose
Challenged by the effects of organisational flexibility and high corporate real estate (CRE) costs, organisations increasingly seek flexibility and operational efficiency in their physical office layouts. This paper examines and compares how the existing organisational culture of organisations changed with the introduction of activity-based working (ABW) from the perspectives of organisations and their employees.
Design/methodology/approach
The research focused on large organisations that had introduced ABW during the period of 2012–2019 and their employees. Two surveys were implemented with the management of organisations and employees. In-depth interviews with the management were also undertaken. The research focused on three different industry sectors in Australia – financial, IT and public. The competing value framework was used to measure the dimensions of organisational culture.
Findings
Findings identify major finance, internal business, learning and growth and staff and client-oriented motives affecting organisations’ decisions to introduce ABW. Findings illustrate that the nature of workplace design has a considerable impact on organisations’ culture and can be used to leverage and change it. However, a noticeable discrepancy between the perceptions of the organisation and employees in the public and private sectors was identified, where public sector employees felt that standardised procedures still governed their actions even in ABW.
Originality/value
This research highlights that workplace designs directly influence the culture of organisations. It emphasises the importance of an in-depth examination of the behavioural and attitudinal characteristics of organisations and their employees to obtain a better understanding of how they perceive and interact in ABW layouts.
Details
Keywords
Pedro Henrique de Oliveira, Fernando César Almada Santos, Marco Antônio Catussi Paschoalotto, Diego Valério de Godoy Delmônico and Ana Cláudia Fernandes Terence
Despite the school organizational culture broad literature, there is still a gap on culture and educational management, mainly in the public environment. To fill out this space…
Abstract
Purpose
Despite the school organizational culture broad literature, there is still a gap on culture and educational management, mainly in the public environment. To fill out this space, this article wants to point out the cultural factors that creates school management change in the Brazilian public school context.
Design/methodology/approach
The sample is a polar multi-case approach with two high performance and two low performance Brazilian schools. The authors conducted 12 interviews, three each school, with school principal, pedagogical coordinator and administrative officer. To analyze the data, the authors applied synthetic analysis to identify the cultural factors and your conduciveness to change in schools.
Findings
The results point out organizational culture as low understood in public municipal schools. These results also indicate the cultural dimensions power distance, uncertainty avoidance, individualism, masculinity, long-term orientation and indulgence as influencers of school management. Therefore, organizational culture is a factor to change and improve performance in public school management.
Research limitations/implications
Despite the low comprehensiveness by the school managers, the authors pointed out the importance of the cultural factors, such as power distance, uncertainty avoidance, individualism, masculinity, long-term orientation and indulgence, in the school management. Future research could assess quantitatively the cultural factors presented here.
Social implications
The paper provides cultural aspects in the school environment that should be considered in the school management improvement process and school principals’ actions.
Originality/value
The results fulfil the gap of organizational culture and school management in the public sector studies, by pointing out cultural factors of change in the school environment.
Details
Keywords
Andrea Sestino, Emanuele Leoni and Luca Gastaldi
This paper sheds light on the factors facilitating the digital transformation (DT) of companies, examining the empirical evidence according to a new and original dual lens: the…
Abstract
Purpose
This paper sheds light on the factors facilitating the digital transformation (DT) of companies, examining the empirical evidence according to a new and original dual lens: the internal and external marketing management perspective.
Design/methodology/approach
Through an explorative research design based on semi-structured interviews, we investigate the perceptions of some managers involved in managing the DT of their own companies.
Findings
The findings, organized from an internal and external marketing perspective, show how DT requires efforts in nurturing: (1) its organizational and cultural nature; (2) new managerial skills and e-leadership. These factors activate DT as an accelerator of (3) production processes and service provision and (4) competitive strategies.
Practical implications
Our findings underscore critical practical implications for organizations embarking on a DT journey. Firstly, managers should prioritize creating a culture that encourages employees to embrace change and technology. Secondly, recognizing the importance of new managerial skills and e-leadership, managers need to invest in developing the expertise to effectively lead DT efforts. The related skills encompass digital literacy, change management and the ability to inspire and guide teams through the complexities of a DT.
Originality/value
This paper suggests that organizations should holistically approach DT, focusing on culture, leadership and strategic deployment of digital tools. The proposed dual lens offers a valuable and simple answer for academics and practitioners to effectively frame the internal dynamics and external factors shaping DT.
Details
Keywords
Maike Tietschert, Sophie Higgins, Alex Haynes, Raffaella Sadun and Sara J. Singer
Designing and developing safe systems has been a persistent challenge in health care, and in surgical settings in particular. In efforts to promote safety, safety culture, i.e.…
Abstract
Designing and developing safe systems has been a persistent challenge in health care, and in surgical settings in particular. In efforts to promote safety, safety culture, i.e., shared values regarding safety management, is considered a key driver of high-quality, safe healthcare delivery. However, changing organizational culture so that it emphasizes and promotes safety is often an elusive goal. The Safe Surgery Checklist is an innovative tool for improving safety culture and surgical care safety, but evidence about Safe Surgery Checklist effectiveness is mixed. We examined the relationship between changes in management practices and changes in perceived safety culture during implementation of safe surgery checklists. Using a pre-posttest design and survey methods, we evaluated Safe Surgery Checklist implementation in a national sample of 42 general acute care hospitals in a leading hospital network. We measured perceived management practices among managers (n = 99) using the World Management Survey. We measured perceived preoperative safety and safety culture among clinical operating room personnel (N = 2,380 (2016); N = 1,433 (2017)) using the Safe Surgical Practice Survey. We collected data in two consecutive years. Multivariable linear regression analysis demonstrated a significant relationship between changes in management practices and overall safety culture and perceived teamwork following Safe Surgery Checklist implementation.
Details
Keywords
Tory H. Hogan, Larry R. Hearld, Ganisher Davlyatov, Akbar Ghiasi, Jeff Szychowski and Robert Weech-Maldonado
High-quality nursing home (NH) care has long been a challenge within the United States. For decades, policymakers at the state and federal levels have adopted and implemented…
Abstract
High-quality nursing home (NH) care has long been a challenge within the United States. For decades, policymakers at the state and federal levels have adopted and implemented regulations to target critical components of NH care outcomes. Simultaneously, our delivery system continues to change the role of NHs in patient care. For example, more acute patients are cared for in NHs, and the Center for Medicare and Medicaid Services (CMS) has implemented value payment programs targeting NH settings. As a part of these growing pressures from the broader healthcare delivery system, the culture-change movement has emerged among NHs over the past two decades, prompting NHs to embody more person-centered care as well as promote settings which resemble someone's home, as opposed to institutionalized healthcare settings.
Researchers have linked culture change to high-quality outcomes and the ability to adapt and respond to the ever-changing pressures brought on by changes in our regulatory and delivery system. Making enduring culture change within organizations has long been a challenge and focus in NHs. Despite research suggesting that culture-change initiatives that promote greater resident-centered care are associated with several desirable patient outcomes, their adoption and implementation by NHs are resource intensive, and research has shown that NHs with high percentages of low-income residents are especially challenged to adopt these initiatives.
This chapter takes a novel approach to examine factors that impact the adoption of culture-change initiatives by assessing knowledge management and the role of knowledge management activities in promoting the adoption of innovative care delivery models among under-resourced NHs throughout the United States. Using primary data from a survey of NH administrators, we conducted logistic regression models to assess the relationship between knowledge management and the adoption of a culture-change initiative as well as whether these relationships were moderated by leadership and staffing stability. Our study found that NHs were more likely to adopt a culture-change initiative when they had more robust knowledge management activities. Moreover, knowledge management activities were particularly effective at promoting adoption in NHs that struggle with leadership and nursing staff instability. Our findings support the notion that knowledge management activities can help NHs acquire and mobilize informational resources to support the adoption of care delivery innovations, thus highlighting opportunities to more effectively target efforts to stimulate the adoption and spread of these initiatives.
Details