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1 – 10 of 35Ana Junça Silva and Sofia Costa
The economic, financial and social crisis has heightened researchers' interest in the importance of organizational sustainability and resources (e.g. work engagement and…
Abstract
Purpose
The economic, financial and social crisis has heightened researchers' interest in the importance of organizational sustainability and resources (e.g. work engagement and psychological capital) for performance. Despite some studies demonstrating the significance of resources, such as work engagement and psychological capital, for workers’ performance, there is limited knowledge regarding the role of organizational sustainability practices (OSP) in the relationship mentioned above. Therefore, this study drew upon the social identity theory to conceptualize and test the mediating role of work engagement in the relationship between OSP and performance (both task and adaptive). Based on the conservation of resources theory, it was hypothesized that a worker's resource – psychological capital – would moderate the indirect relationship between social responsibility practices and performance (both task and adaptive).
Design/methodology/approach
To test the proposed model, 304 adults participated in a two-wave study.
Findings
The results supported the hypotheses, revealing that OSP had a positive and significant relationship with task and adaptive performance, occurring through work engagement. Furthermore, the indirect relationship between OSP and performance task and adaptive through work engagement was moderated by psychological capital, such that the relationship became stronger for workers with lower levels of psychological capital.
Originality/value
The relevance of this research lies in its ability to identify the conditions and mechanisms in which corporate social responsibility initiatives are most effective, thereby enabling a more nuanced application of these practices across different sectors and organizational cultures. This study's theoretical and practical implications may assist organizations in devising strategies for implementing social responsibility practices to enhance their outcomes.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Roberto Biloslavo, David Edgar, Erhan Aydin and Cagri Bulut
This study demonstrates how artificial intelligence (AI) shapes the strategic planning process in volatile, uncertain, complex and ambiguous (VUCA) business environments. Having…
Abstract
Purpose
This study demonstrates how artificial intelligence (AI) shapes the strategic planning process in volatile, uncertain, complex and ambiguous (VUCA) business environments. Having adopted various domains of the Cynefin framework, the research explores AI's transformative potential and provide insights regarding how organisations can harness AI-driven solutions for strategic planning.
Design/methodology/approach
This conceptual paper theorises the role of AI in strategic planning process in a VUCA world by integrating extant knowledge across multiple literature streams. The “model paper” approach was adopted to provide a theoretical framework predicting relationships among considered concepts.
Findings
The paper highlights potential application of the Cynefin framework to manage complexities in strategic decision-making process, the transformative impact of AI at different stages of strategic planning, the required strategic planning characteristics within VUCA to be supported by AI and the attendant challenges posed by AI integration in the uncertain business landscape.
Originality/value
This study pioneers a theoretical exploration of AI's role in strategic planning within the VUCA business landscape, guided by the Cynefin framework. Thus, it enriches scholarly discourse and expands knowledge frontiers.
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Muhammad Ishtiaq Ishaq, Huma Sarwar, Simona Franzoni and Ofelia Palermo
Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to…
Abstract
Purpose
Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.
Design/methodology/approach
A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.
Findings
The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.
Originality/value
This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.
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Nurses need to display organizational citizenship behavior (OCB) for taking care of patients; uninterrupted care to coronavirus disease 2019 (COVID-19) patients in a stressful…
Abstract
Purpose
Nurses need to display organizational citizenship behavior (OCB) for taking care of patients; uninterrupted care to coronavirus disease 2019 (COVID-19) patients in a stressful situation may result in emotional exhaustion and it hinders nurses' exercise of OCB. One perceives support when positive exchanges with team leaders and members (LMX) and team and members (TMX) take place for the benefit of self and the unit and lead to a feeling of commitment to the work team; the exchange facilitates the discharge of OCB. The study aims to explore the mediation effect of team commitments on the relationship between these factors with OCB of nurses in handling COVID patients.
Design/methodology/approach
The cross-sectional exercise attempts to find the impact of emotional exhaustion, LMX and TMX on the OCB of the nurses and mediating effects of team commitments on OCB; correlation analysis and multiple regressions are in use for examining the relationships. The use of Sobel test and bootstrapping exercise confirm the mediation and consistency of mediation results on a larger sample.
Findings
The paper finds that LMX, TMX and team commitments significantly relate to OCB; emotional exhaustion negatively impacts OCB and team commitments fully mediate the relationship between emotional exhaustion and OCB and partially mediate the relation between LMX and TMX with OCB.
Originality/value
Tests demonstrate that team commitments can neutralize the effects of emotional exhaustion resulting from handling COVID-19 patients on OCB of the nurses and is an addition to organizational behavior literature. The study also presents a model that shows how positive LMX, TMX and resultant team commitments support generating OCB and offset the impact of emotional exhaustion. Theoretical and managerial implications, limitations and scope for further research discussed in the paper.
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Kyriaki Fousiani, Georgios Michelakis and Kiki Margaretha Maria De Jonge
Creativity plays a crucial role in interpersonal conflict within organizations, yet little research has explored its antecedents in this context. This study aims to investigate…
Abstract
Purpose
Creativity plays a crucial role in interpersonal conflict within organizations, yet little research has explored its antecedents in this context. This study aims to investigate power and gender as the main determinants of creativity in interpersonal conflict within organizational contexts.
Design/methodology/approach
Two studies were conducted. The first study involved 226 employees from various organizations (Mage = 39.39, SD = 10.39), whereas the second study used a conflict simulation with 160 participants (Mage = 36.90, SD = 10.45) forming dyads. Both studies investigated the impact of relative power (i.e. having more power than the other person) on creativity in conflict, with a focus on the moderating role of gender. Study 2 also manipulated contextual creativity, which served as an additional moderator in this relationship.
Findings
Results largely supported our hypotheses, indicating a positive relationship between relative power and creativity in conflict. Importantly, this relationship was stronger among women. Study 2 further focused on the distinct dimensions of creativity, highlighting differences between idea originality and effectiveness.
Practical implications
The findings hold practical significance for organizational leaders and conflict resolution practitioners, and they further underscore the importance of considering gender dynamics in conflict resolution processes within organizations.
Originality/value
This research contributes novel insights into the understanding of creativity within organizational conflicts, emphasizing the interplay between relative power, gender and creativity. Additionally, the exploration of different dimensions of creativity (i.e. originality and effectiveness) adds depth to existing literature in this area.
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Lilian M. Hoogenboom, Maria T.M. Dijkstra and Bianca Beersma
Scholars and practitioners alike wish to understand what makes workplace conflict beneficial or injurious to, for example, performance and satisfaction. The authors focus on…
Abstract
Purpose
Scholars and practitioners alike wish to understand what makes workplace conflict beneficial or injurious to, for example, performance and satisfaction. The authors focus on parties’ personal experience of the conflict, which is complementary to studying conflict issues (i.e. task- or relationship-related conflict). Although many authors discuss the personal experience of conflict, which the authors will refer to as conflict personalization, different definitions are used, leading to conceptual vagueness. Therefore, the purpose of this paper is to develop an integrative definition of the concept of conflict personalization.
Design/methodology/approach
The authors conducted a systematic literature review to collect definitions and conceptualizations from 41 publications. The subsequent thematic analysis revealed four building blocks that were used to develop an integrative definition of conflict personalization.
Findings
The authors developed the following definition: Conflict personalization is the negative affective as well as cognitive reaction to the self being threatened and/or in danger as a result of a social interaction about perceived incompatibilities.
Practical implications
The integrative definition of this study enables the development of a measurement instrument to assess personalization during workplace conflict, paving the way for developing effective research-based interventions.
Originality/value
Conceptual vagueness hampers theoretical development, empirical research and the development of effective interventions. Although the importance of conflict personalization is mentioned within the field of workplace conflict, it has not been empirically studied yet. This paper can serve as the basis for future research in which conflict issue and personal experience are separated.
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Emil Lucian Crisan and Alin Mihaila
The purpose of this paper is to provide practitioners and researchers a more condensed and structured perspective on the adoption of information management systems by the…
Abstract
Purpose
The purpose of this paper is to provide practitioners and researchers a more condensed and structured perspective on the adoption of information management systems by the health-care industry, given the spread and the increased amount of research concerning the topic.
Design/methodology/approach
This paper is a literature review. A Technology (What?) – Context and before adoption Analysis (When and Why?) – Implementation (How?) – Outcomes (What for?) framework is used to present the trends concerning information technology adoption in an accessible manner.
Findings
The main finding is that small or large health-care organizations should no longer focus on information systems’ adoption but should adopt a digital transformation paradigm. By considering this paradigm, management practices related to information technologies’ adoption projects should be complemented by practices related to the continuous organizational changes and readaptation of the organizational strategy, to benefit the advantages information systems can offer.
Practical implications
The main recommendation for health-care industry managers is to adopt specific practices to manage the digital transformation process of their organizations, as they should understand that it is no longer about adopting information technologies, but about managing the associated organizational change.
Originality/value
Instead of focusing on specific information systems’ adoption as other papers do, this paper provides a holistic understanding of the information technologies and management practices which are used in the field.
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Weliswa Matekenya and Clement Moyo
Innovation is regarded as a crucial determinant of growth and development in South Africa, and small, medium and micro enterprises (SMMEs) have been earmarked as instruments for…
Abstract
Purpose
Innovation is regarded as a crucial determinant of growth and development in South Africa, and small, medium and micro enterprises (SMMEs) have been earmarked as instruments for the achievement of the socio-economic goals and innovation as set out in the National Development Plan. The purpose of this study is to investigate the effect of innovation on SMME performance in South Africa.
Design/methodology/approach
The empirical analysis was conducted using the quantile regression technique to examine the effect of innovation on the performance of firms at different sales levels. Data from the World Bank's enterprise survey was used for the analysis.
Findings
The results of the empirical analysis showed that R & D expenditures have a positive and significant effect on performance for firms with higher sales (high growth or larger firms). There is evidence that the introduction of new products/services promotes performance for low growth/ smaller firms.
Practical implications
The empirical results imply that innovation is crucial for SMMEs’ development and growth. However, smaller/low growth firms are not able to spend on R & D due to a lack of funds which could be the reason for their low survival rate. More support needs to be provided to smaller firms with lower sales growth, given the large financial outlay required for R & D expenditures. Despite the lack of funding for R & D expenditure, smaller firms are encouraged to introduce new products and methods of production that do not require major financial outlays.
Originality/value
There is scant empirical evidence on the impact of innovation on firm performance in South Africa. Most studies investigate the challenges faced by SMMEs and the different types of innovation approaches used by firms. Furthermore, the study employs the quantile regression approach which highlights the effect of innovation on firms of different sizes.
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Creating a BIM-enabled learning space that spans both higher education and industry offers the possibility of immersive and integrated learning on the basis of real, up-to-date…
Abstract
Purpose
Creating a BIM-enabled learning space that spans both higher education and industry offers the possibility of immersive and integrated learning on the basis of real, up-to-date project data for a new generation of students who will be “BIM natives” and can “think in BIM”. This paper aims to elaborate the concept of BIM as a learning environment so that it can be produced for Architecture Engineering Construction (AEC) educational purposes.
Design/Methodology/Approach
The complementary theoretical lenses of Experiential Learning, Structuration Theory and Systems Theory are adopted for conceptualising a BIM-enabled Learning Environment (BLE).
Findings
The BLE is proposed in the form of a social system embedded within both the education system and the industry system. The BLE is described in terms of its structures and component subsystems, inputs, outputs and flows at different scales.
Research Limitations/Implications
In this initial paper, the BLE is merely outlined and its constituent structures alluded to. Further investigation is required to fully detail the BLE.
Practical Implications
By describing the identified structures in still more detail, the BLE can be understood to the extent that it can be reproduced in practice for actual learning. This is the goal and expectation going forward.
Originality/Value
The derived BLE is described in social terms and this reflects the centrality of social activity to both building and learning. Technology, processes and traditional industry roles are subordinated into supporting functions. This potentially offers opportunities for learners to reflect on all of these and to consider ways of improving them.
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