Search results

This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities.

In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran.

Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance.

These findings not only highlight the compatibility of PLS with various forms of statistical analyzes but also furthers the current understanding of hospitality networks in megacity economies, where literature are scarce.

The findings of this study can help policymakers, tourism associations and practitioners enhance the accountability and sustainable financial and social performance of the hospitality industry in megacities. This study proposes some unique measurements for the social and financial performance of the hospitality sectors.

The paper states some new measurements for the social performance of the hospitality sectors. In addition, measuring the impacts of market orientation on the financial and social aspects of hotels is totally unique.

The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field.

The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations.

The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting.

As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research.

As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations.

This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.

Debate is growing around the expansion of risk-based regulation. The regulation scholarship provides evidence of regulatory failure of the risk-based approach in different domains, including financial regulation. Therefore, this paper aims to provide cautionary evidence about the risk of regulatory failure of risk-based strategy in the financial regulation while using enterprise risk management (ERM) as a meta-regulatory toolkit.

Based on interview data gathered from 30 risk managers of banks and five regulatory personnel, combined with secondary data, this study mainly explores the challenges for meaningful use of ERM based self-regulation in regulated banks. The evidence helps to assess the risk of regulatory failure of the risk-based regulation while using ERM.

The evidence reflects that regulated banks face diverse challenges arising from both peripheral and internal environments that limit the true internalization of ERM-based self-regulation. Despite this, the regulator uses this self-regulation as a meta-regulatory toolkit under the risk-based regulation to achieve the regulatory aims. However, the lack of true internalization of ERM based self-regulation is likely to raise the risk of regulatory failure of risk-based regulation to achieve the regulatory goals. Risk-based regulation is an evolving strategy in the regulatory regime. Therefore, care should be taken while using ERM as a regulatory toolkit before relying on it substantially.

The paper provides empirical insights about the challenges for effective use of ERM as a meta regulatory toolkit that might be useful practically both to the regulators and regulated firms.

Despite many efforts within organizations toward business process orientation (BPO), research on real-world experiences remains in its infancy. The purpose of this paper is to redress the existing knowledge gap by analyzing a Swedish public housing company that has made notable effects regarding BPO and to explore lessons learned from the BPO journey (from 1998 to 2013).

The point of departure is principles in the BPO foundation, principles of successful BPM and effects in empirically based literature. The reconstruction of the narrative case study describes milestones and critical junctions, as well as effects based on quantitative and qualitative data.

Effects in BPO are demonstrated in terms of higher customer satisfaction, increased innovative ability, improved operational performance, higher employee satisfaction and, as a result of these, increased profitability. Theoretical constructs with implications for the theory building on BPO are suggested in a three-layer management framework – with capabilities and abilities emerging from the case study used as an illustrative example.

Lessons are learned regarding critical practices related to advancement in BPO. A strategy-building process based on eight design propositions is suggested to define the pre-conditions for BPO in an organization.

This is the first longitudinal case study to provide a comprehensive view and detailed insights of a BPO journey and top management performance toward a business process-oriented organization. Practitioners and BPM community get valuable insights into how the temporality and the context shape the BPO maturity process in terms of new organizational structure and roles during the journey.

Task conflict and relationship conflict are common in organizations. This paper aims to present a unique case of the use of the targeted conflict-resolution technique. The revival of positive group dynamics is aptly shown.

This descriptive case study is developed as a practice insight to showcase how a peculiar case of misunderstanding is resolved in the most unconventional way through the intervention of a mediator who unearths the real cause of contention. The mediator works through logic and emotion to remove negativity. Narration, a necessary component of the case study approach, peeps into the research subject involving flashbacks, flash forward, backstories and foreshadowing. The mediator uses reframing as a tool very efficiently, encouraging the people in conflict to understand the nothingness in their cold war and eventually prompting them to collaborate and compromise.

The shifts in communication dynamics post-mediator’s intervention are subtle and full of wisdom, encouraging introspection and constructive interaction, eventually bridging the differences. The possibility of achieving a state of homeostasis in the future magnifies. The belief in the power of affirmation and manifestation is validated. The heavy, difficult, hardened negativity loses ground and gets transformed.

Conversation/prayers at the deepest level in several meetings are the communication tools that have immense social relevance in the Indian context.

A unique combination of intermediation encompassing written communication and energy transformation is adopted to resolve ongoing conflict by stroking the positive psychology of the partakers. To some, the method may appear to have a spiritual connotation.

The aim of this research is to investigate the relationship between (dual) organizational identity and individual heuristics – simple rules and biases – in the process of strategy change. This paper offers a theory on identity reflexivity as a cognitive mechanism of strategy change in the context of organizational hybridity.

The authors draw on a 2-year ethnographic study at a Dutch social housing association dealing with the process of strategy change. The empirical data comprises of in-depth semi-structured interviews, ethnographic observations as well as secondary sources.

Conflicting identities at the organizational level influence heuristics at the individual level, since members tend to identify with their department's identity. Despite conflicting interpretations, paths of cognitive shortcuts – that the authors define as internal and external identity reflexivity – are shared by the conflicting identities.

The findings of this research are subject to limitations typical of a qualitative case-study, such as possibly being context dependent. The authors argue that this research contributes to the understanding of how individual heuristics relate to organizational heuristics, and suggest that the process of identity reflexivity can contribute to the alignment of conflicting identities enabling strategy formation in the context of a dual-identity organization.

Understanding how managers with conflicting identities achieve agreements is important to help organizational leaders to pursue sustainability-oriented strategy change.

Given the pressure experienced by mission-driven organizations to integrate multiple sustainability demands in their mission, understanding managers' decision-making mechanism when adapting to new, often conflicting, sustainability demands is important to accelerate societal sustainability transitions.

This paper addresses the process of new strategy design in the context of a socially driven business. This context fundamentally differs from the one addressed by the existing heuristics literature with respect to organizational environment and role, and specific competing demands.

This study aims to explore barriers and facilitators for knowledge transfer and learning processes by examining a cross-departmental collaborative project in the municipal organization. It is based on a R&D collaboration between University West and a Swedish municipality.

To explore the barriers and facilitators, the data collection was made through observation of the project implementation process, as well as 20 interviews with public servants and external actors. To conduct a systematic qualitative-oriented content analysis, the article constructs and applies a theoretical analytical framework consisting of different factors influencing knowledge transfer and learning processes within a municipal organizational setting.

This study explores the facilitators and barriers to knowledge transfer and learning processes, specifically focusing on strategic communication, individual roles, common goals, time pressure, group learning, trust and relationships and absorptive capability. Lack of communication affected the group learning process, while the close relation between time pressure, group learning and trust in colleagues is also pointed out as crucial areas. Trust developed through dialogue efforts helped overcome project fatigue. Coaching with a human rights-based approach improved organizational absorptive capabilities.

The study gives important insights into organizational learning within a municipality in Sweden for the successful implementation of collaborative projects. Knowledge must be transferred for the organization to learn to develop and tackle future challenges and its complex responsibilities. The theoretical analytical framework provided in this article has proven to be effective and is therefore transferable to other organizations in both the public and private sectors.

This study aimed to evaluate the impact of four cross-institutional teaching enhancement projects (TEPs), a relatively new form of professional collaboration. The focus is on the impact at departmental, institutional and cross-institutional levels because such impact is the main reason for establishing cross-institutional TEPs.

A professional capital framework guided the examination of decisional and social capitals at departmental, institutional and cross-institutional levels. A theory-of-change method was adopted to collect data from 35 sets of documents, 22 project members and 65 stakeholders.

The authors found five forms of impact, showing the development of decisional and social capitals mostly at institutional and cross-institutional levels, whilst signaling the relatively weak impact at departmental levels. Therefore, the values of cross-institutional TEPs have not been fully realized and future endeavors need to better utilize the capitals in programs.

Few studies evaluated the impact of large-scale, cross-institutional TEPs. The authors offered new contributions by gauging the impact of these under-explored forms of complex professional collaborations.

This study aims to better inform environmental management at universities by applying and validating the policy integration processes theory through a case study of Manchester Metropolitan University.

Social network analyses were used to identify, differentiate and categorise working networks of individuals and departments and the interconnections between them.

In an organisation, networks can be developed and active at departmental level but not at individual level. High numbers of departments can be doing work related to sustainable development whilst having low and medium levels of interconnections between departments. Influence of stakeholders throughout the network suggests levels of sustainable development policy integration at individual and departmental.

New insights provide evidence for universities’ environmental managers of the need of developing and implementing strategies that involve individuals’ work between departments by providing incentives, supporting capacity building and staff empowerment.

This paper applied and validated the theory of policy integration processes, showing that work at individual level and between departments needs more attention.