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Article
Publication date: 9 February 2022

Paul C. Hong, Young Soo Park, Xiyue Deng and David W. Hwang

Cross-functional teams engage in developing platform projects which become the basis of many smaller projects. The purpose of this paper is to examine how project teams engage in…

Abstract

Purpose

Cross-functional teams engage in developing platform projects which become the basis of many smaller projects. The purpose of this paper is to examine how project teams engage in front-end plan formulation and backend work implementation. This paper shows the critical linkage role of platform product practices.

Design/methodology/approach

This study examines the conceptual framework and research model by using a survey questionnaire for the target respondents of product development managers from the USA and Korea. After refining processes, this study determines the items for each variable for the large-scale survey.

Findings

Results suggest that when heavy-manager and customers are jointly or separately involved with a project team for the formation of shared team purpose and mission, then there would be differences in terms of information quality, shared team purpose and mission and the project outcomes. If the primary roles of heavyweight leadership and customer involvement are to improve information quality in terms of reduction of uncertainty and equivocality, then the project team is empowered enough to work on the formation of shared team purpose and mission on their own. Platform product practices are a linkage between front-end planning and back-end work doing which guides more specific projects with shared purpose and performance goals.

Research limitations/implications

As the data collection was limited to the USA and Korea, generalizability across diverse contexts requires caution. However, the findings provide meaningful insight on how to manage projects in an environment of increasing complexity and ambiguity.

Practical implications

This study provides interesting insight into how project teams approach platform product development. Based on the empirical test, this study shows how cross-functional teams integrate front-end project plan formulation and back-end project work implementation. This study also presents how heavyweight manager and customer involvement addresses the front-end information challenges and influence platform product practices.

Originality/value

This study empirically tests the role of fuzzy front planning in impacting project team success. In particular, this study highlights the dynamic relationships between heavyweight managers and customer involvement, information quality (i.e. uncertainty and equivocality), and the nature of team purpose and mission which are all crucial for effective cross-functional teamwork.

Book part
Publication date: 5 April 2019

Hokyu Hwang and David Suárez

Charities in the United States contribute to the public good by delivering a broad range of services and by promoting civic engagement and social change. Though these dual roles…

Abstract

Charities in the United States contribute to the public good by delivering a broad range of services and by promoting civic engagement and social change. Though these dual roles are widely acknowledged, a relatively few studies explore advocacy among service-providing nonprofits. Analyzing a random sample of charities in the San Francisco Bay Area, the authors conceptualize nonprofits as institutionally embedded formal organizations and actors. The authors find that a majority of service providers blend advocacy and service provision. Organizational rationalization constructs nonprofits as goal-oriented actors working to benefit their constituents and society at large, increasing the likelihood that nonprofits will embrace advocacy. Moreover, collaboration embeds nonprofits in networks of mobilization and information for advocacy and facilitates engagement in political and social change activities. By contrast, embeddedness in the market is negatively associated with advocacy. These results reinforce the salient role of service-providing nonprofits in collective civic action and demonstrate how nonprofit embeddedness in multiple institutional influences affects engagement in advocacy.

Details

Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Keywords

Article
Publication date: 7 October 2014

Pauline Hwang, David Hwang and Paul Hong

Increasingly, healthcare providers are implementing lean practices to achieve quality results. Implementing lean healthcare practices is unique compared to manufacturing and other…

2196

Abstract

Purpose

Increasingly, healthcare providers are implementing lean practices to achieve quality results. Implementing lean healthcare practices is unique compared to manufacturing and other service industries. The purpose of this paper is to present a model that identifies and defines the lean implementation key success factors in healthcare organisations.

Design/methodology/approach

The model is based on an extant literature review and a case illustration that explores actual lean implementation in a major USA hospital located in a Midwestern city (approximately 300,000 people). An exploratory/descriptive study using observation and follow-up interviews was conducted to identify lean practices in the hospital.

Findings

Lean practice key drivers include growing elderly populations, rising medical expenses, decreasing insurance coverage and decreasing management support. Effectively implementing lean practices to increase bottom-line results and improve organisational integrity requires sharing goals and processes among healthcare managers and professionals.

Practical implications

An illustration explains the model and the study provides a sound foundation for empirical work. Practical implications are included. Lean practices minimise waste and unnecessary hospital stays while simultaneously enhancing customer values and deploying resources in supply systems. Leadership requires clear project targets based on sound front-end planning because initial implementation steps involve uncertainty and ambiguity (i.e. fuzzy front-end planning). Since top management support is crucial for implementing lean practices successfully, a heavyweight manager, who communicates well both with top managers and project team members, is an important success factor when implementing lean practices.

Social implications

Increasingly, green orientation and sustainability initiatives are phrases that replaced lean practices. Effective results; e.g. waste reduction, employee satisfaction and customer values are applicable to bigger competitive challenges arising both in specific organisations and inter-organisational networks.

Originality/value

Healthcare managers are adopting business practices that improve efficiency and productivity while ensuring their healthcare mission and guaranteeing that customer values are achieved. Shared understanding about complex goals (e.g. reducing waste and enhancing customer value) at the front-end is crucial for implementing successful lean practices. In particular, this study shows that nursing practices, which are both labour intensive and technology enabled, are good candidates for lean practice.

Details

International Journal of Health Care Quality Assurance, vol. 27 no. 8
Type: Research Article
ISSN: 0952-6862

Keywords

Content available
Book part
Publication date: 5 April 2019

Abstract

Details

Agents, Actors, Actorhood: Institutional Perspectives on the Nature of Agency, Action, and Authority
Type: Book
ISBN: 978-1-78756-081-9

Article
Publication date: 13 April 2015

David Hwang and Hokey Min

Enterprise resource planning (ERP) is intended to integrate all facets of a company’s business operations encompassing production planning, material purchasing, inventory control…

4815

Abstract

Purpose

Enterprise resource planning (ERP) is intended to integrate all facets of a company’s business operations encompassing production planning, material purchasing, inventory control, logistics, accounting, finance, marketing, and human resource management by creating a single depository of the database that can be shared by the entire organization and its trading partners. Through an empirical study, the purpose of this paper is to identify a multitude of drivers that facilitate or hinder the implementation of ERP in business environments. Also, this paper determines its role in supply chain operations and assesses its impact on supply chain performances.

Design/methodology/approach

To examine which factors drive the ERP adoption and gauge the level of the ERP success, the authors develop a research framework based on two well-known theories in the strategy literature: a contingency theory; and a resource-based view of the firm. This research framework allowed us to develop a series of hypotheses regarding the use of ERP for strategic sourcing. To test hypotheses, the authors carried out the study in three phases: a pre-pilot; a pilot; and a large-scale questionnaire survey. In the pre-pilot phase, the authors generated potential survey items through theory development and a literature review. In the pilot phase, the authors develop a structural equation model along with the identification of valid constructs based on structural interviews and the Q-sort method. At the last stage, the authors conducted a large-scale survey via mail questionnaires primarily targeting the Korean industry comprised of manufacturers and their suppliers and customers.

Findings

The firm’s ERP adoption and implementation decision is mainly affected by its internal environment. Defying the conventional wisdom, the firm’s external environment has little influence on its decision to adopt and implement ERP. However, through the mediating role of an internal environment, an external environment still indirectly influences the ERP adoption and ERP implementation decision. Also, the authors found that ERP could enhance the ERP adopter’s organizational capability and supplier capability.

Originality/value

This study is one of a few attempts to investigate the role of ERP in the supply chain and identify important determinants influencing the ERP adoption and implementation decisions. Especially, in contrast with the previous literature which often gauged the benefits of ERP from an ERP adopter’s standpoint, this paper is one of the few to assess the benefits of ERP from the ERP adopter’s supply chain partners standpoints. Also, it is one of the first to assess the impact of ERP on supplier capability, organizational capability, and customer value.

Details

Industrial Management & Data Systems, vol. 115 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 21 March 2022

Manish Bansal and Hajam Abid Bashir

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

Abstract

Purpose

This study aims to investigate the impact of business strategy on the classification shifting practices of Indian firms.

Design/methodology/approach

The study considered cost leadership and differentiation strategy. Two forms of classification shifting, namely, expense misclassification and revenue misclassification have been examined in this study. Panel data regression models are used to analyze the data for this study.

Findings

The results show that managers of cost leadership strategy firms are more likely to be engaged in expense misclassification, whereas firms following differentiation strategy are likely to be engaged in revenue misclassification. Subsequent tests of this study suggest that firms following a hybrid strategy (mix of cost leadership and differentiation) prefer revenue misclassification over expense misclassification for reporting inflated operating performance. These results imply that firms prefer the shifting tool based on the ease and need of each shifting strategy. These results are consistent with several robustness measures.

Practical implications

The results suggest that investors should understand business strategy before developing insights about the accounting quality of firms. Investors should conduct a comprehensive review of income statement items before using items for portfolio evaluation.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the association between business strategy and classification shifting.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 3 August 2015

Peng Wu, Lei Gao and Tingting Gu

– The purpose of this study is to explore the relationships among business strategy, market competition and earnings management.

4757

Abstract

Purpose

The purpose of this study is to explore the relationships among business strategy, market competition and earnings management.

Design/methodology/approach

This paper uses 2,037 Chinese A-share listed firms from 2010 to 2012 to test the research questions using regression analyses.

Findings

The firms that follow cost leadership strategy (cost leaders) are more likely to have a higher level of real earnings management. The firms that follow differentiation strategy (differentiators) are less likely to use real earnings management. For cost leaders, the market competition further increases the level of real earnings management, whereas the level of earnings management of differentiators is not significantly impacted by the market competition.

Practical implications

Results of this study indicate the feasibility of differentiation strategy in China and suggest that management should be encouraged to use such a strategy or to use a hybrid strategy to achieve its operational and financial goals.

Originality/value

The study contributes to the research of earning management by providing evidence on that business strategy has significant impacts on earnings management. It also shows an incremental influence of market competition on earnings management through its impacts on business strategy.

Details

Chinese Management Studies, vol. 9 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 18 July 2008

Eva M. Pertusa‐Ortega, Enrique Claver‐Cortés and José F. Molina‐Azorín

The purpose of this paper is to jointly analyse external adjustment (environment‐strategy) and internal adjustment (strategy‐structure), and their influence on firm performance in…

1095

Abstract

Purpose

The purpose of this paper is to jointly analyse external adjustment (environment‐strategy) and internal adjustment (strategy‐structure), and their influence on firm performance in a set of small and medium enterprises (SMEs) of a European‐Mediterranean region in order to check whether models mainly validated in US firms are applied in this context.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 91 SMEs of Alicante (Spain) from different industries in order to contrast nine hypotheses. Various statistical procedures were used, such as cluster analysis and analysis of variance (ANOVA). Moreover, external and internal adjustment indices have been created.

Findings

Findings show that traditional theoretical models are not exactly applicable in a context of European‐Mediterranean SMEs. Cost leadership strategy is not associated with a favourable environment, and innovation differentiation strategy is not associated with organic structures. The relationship between adjustment and performance is partially confirmed.

Research limitations/implications

The caveats normally associated with survey methods apply, as do those related to the use of cross‐sectional and managerial perceptions data. Besides, the findings are limited to SMEs.

Practical implications

Implications for SME managers regarding the fit between environment, strategy, structure and its effect on performance are addressed. The results can serve as guidelines that will help managers in the formulation and adoption of their strategies.

Originality/value

The interest of this paper is that two issues often treated separately are now jointly analysed: internal and external adjustments. Moreover, it supplies empirical evidence of these issues in a European‐Mediterranean region, in which no similar studies have been carried out until now.

Details

EuroMed Journal of Business, vol. 3 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 3 December 2018

Britta Søgaard, Heather Dawn Skipworth, Michael Bourlakis, Carlos Mena and Richard Wilding

This paper aims to explore how purchasing could respond to disruptive technologies by examining the assumptions underlying purchasing strategic alignment and purchasing maturity…

1300

Abstract

Purpose

This paper aims to explore how purchasing could respond to disruptive technologies by examining the assumptions underlying purchasing strategic alignment and purchasing maturity through a contingency lens.

Design/methodology/approach

This study uses a systematic review across purchasing maturity and purchasing strategic alignment literature. This is supplemented with exploratory case studies to include practitioners’ views.

Findings

This research demonstrates that neither purchasing maturity nor purchasing strategic alignment are suitable approaches to respond to disruptive technologies. Purchasing maturity does not allow purchasing managers to select relevant practices. It also shows no consideration of any contingencies, which practitioners highlight as important for the selection of practices. Purchasing strategic alignment includes the company strategy as a contingency but does not provide any practices to choose from. It does not include any other contextual contingencies considered important by practitioners. The findings indicate that linking the two research streams may provide a more suitable approach to responding to disruptive technologies.

Research limitations/implications

This research demonstrates the requirement to develop a new approach to responding to disruptive technologies, by linking purchasing maturity and purchasing strategic alignment to contextual contingencies. This is a currently unexplored approach in academic literature, which refutes the generally accepted premise that higher maturity unilaterally supports a better positioning towards technological disruption. This research also highlights a requirement for practitioners to shift their approach to “best practices”.

Originality/value

This is the first research to systematically review the relationships between purchasing maturity and purchasing strategic alignment. It adds to contingency theory by suggesting that purchasing maturity models can support the achievement of strategic alignment. Also, future research directions are suggested to explore these relationships.

Details

Supply Chain Management: An International Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

1 – 10 of 862