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Open Access
Article
Publication date: 28 May 2024

Nadima Hassan, Jordi Trullen and Mireia Valverde

HRM decentralization and devolution have been highlighted as key HRM processes in organizations’ quest for increased flexibility. Although they have been extensively studied in…

Abstract

Purpose

HRM decentralization and devolution have been highlighted as key HRM processes in organizations’ quest for increased flexibility. Although they have been extensively studied in the MNC and International HRM literature, they have mainly been examined on a separate basis, and their definition and operationalization have often been confused. Thus, we first clarify the difference between the two concepts by refining the definitions by Hoogendoorn and Brewster (1992), and then empirically examine how they are related.

Design/methodology/approach

The relationship between HRM decentralization and devolution is examined by means of a survey in a large multi-country sample of multi-unit organizations.

Findings

Regarding our clarification objective, we contend that devolution has to do with who takes responsibilities for HRM (i.e. line managers or HRM professionals) while decentralization refers to where HRM responsibilities are allocated (i.e. headquarters or increasingly local units). Regarding the relationship between the two concepts, the results show that higher levels of HRM decentralization are related to higher levels of devolution, but this association is attenuated in organizations with more powerful HRM departments.

Originality/value

The study contributes to theory and practice by disentangling, at the conceptual, operational, empirical and practical levels, two different but related HRM decisions (how much to devolve and how much to decentralize HRM) that organizations must make to efficiently cope with the characteristics of their own structure and competitive environment. It highlights the role of the relative power of HRM departments in how HRM responsibilities are ultimately distributed across the organization.

Details

Employee Relations: The International Journal, vol. 46 no. 9
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 30 August 2024

David Heald and Ron Hodges

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…

117

Abstract

Purpose

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

Design/methodology/approach

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Findings

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

Originality/value

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 23 September 2024

Ray Justin A. Villanueva

The COVID-19 pandemic resulted in significant declines in international tourist arrivals and receipts. It has also influenced destination preference, tourist demographic, travel…

Abstract

The COVID-19 pandemic resulted in significant declines in international tourist arrivals and receipts. It has also influenced destination preference, tourist demographic, travel motivation, and behavior. Recognizing health and safety as the new considerations in pursuing tourism activities in the better normal, this necessitated a reassessment of the current tourism industry by directing the attention from the usual destination-centric perspective to a value chain perspective. This chapter proposes a new paradigm for the better normal value chain by deconstructing the concepts of travel, tourism, and travel sectors and revisiting the concept of the tourism value chain (TVC) by mapping out the chain and its functional levels and integrating travel, tourism, and hospitality sectors in one value chain. Policymaking approaches such as reorganizing the value chain, empowering stakeholder involvement through coopetition, and resilience building in the face of possible adversities in the future should be adapted to achieve this suggested paradigm's goals. This analysis provides stakeholders with a broader understanding of the needed interventions in future-proofing the industry backed by industry trends in the better normal while fostering collaboration and offering flexibility to cope better in other possible shocks in the future.

Details

Revisiting Sustainable Tourism in the Philippines
Type: Book
ISBN: 978-1-83753-679-5

Keywords

Article
Publication date: 18 September 2024

Sophia Boutilier

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This…

Abstract

Purpose

With the launch of the Feminist International Assistance Policy (FIAP), the Canadian government named solidarity as a shared value and a driving motivation behind the FIAP. This paper explores how development workers understand and apply solidarity to their work, uncovering the opportunities and constraints they face.

Design/methodology/approach

In-depth, semi-structured interviews were conducted with 42 development workers from Canada’s federal development agency between 2019 and 2020. Transcribed data were coded by the author to identify how workers made sense of solidarity within the development industry.

Findings

The majority of workers were unsure of how to define or operationalize solidarity, demonstrating confusion. Commonality was routinely mentioned as a facet of solidarity, but workers understood this term in diverse ways, with some considering commonality as a precondition that inhibited a sense of solidarity with development partners in the global South due to differences in living conditions. About a quarter identified power and privilege as necessary considerations in the process of building solidarity, showing potential for bonds across the inequalities that define development. About 40% of workers identified the institutional structure of the organization as an obstacle to solidarity.

Originality/value

This paper presents original data from Canadian development workers, providing the first study of their understanding of solidarity as a development ethic. It shows the gaps between rhetoric and practice while recommending ways for development organizations to meaningfully engage with solidarity in their work.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 13 September 2024

Malin Ågren

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual…

Abstract

Purpose

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

Design/methodology/approach

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

Findings

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

Originality/value

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 27 August 2024

Ward van Zoonen, Toni van der Meer and Anu Sivunen

Enterprise social media (ESM) are expressive spaces where users exchange emotional workplace communication. While some studies have explored how positive emotions may be…

Abstract

Purpose

Enterprise social media (ESM) are expressive spaces where users exchange emotional workplace communication. While some studies have explored how positive emotions may be contagious, little research explored the notion that negative communication may accumulate on enterprise social media. This study explores perceived negativity bias and its correlates in the context of ESM.

Design/methodology/approach

This study relies on survey data collected from 599 employees of a global organization. The response rate was 18.7%. Structural equation modeling was used to test the hypotheses.

Findings

The results contribute to research on ESM by demonstrating that perceived negativity bias is positively related to feelings of accountability and negatively associated with social support. Furthermore, the results indicate that unmet communication expectations on ESM can have implications for perceived social support beyond online contexts and accountability through perceived negativity bias.

Research limitations/implications

The findings demonstrate how employees' unmet expectations about ESM use increase feelings that a digital environment is disproportionately negative, which may create an “unsafe” space for employees and a fear of being held accountable for their contributions. This study highlights how the Expectation-Disconfirmation Theory provides a fruitful framework for studying enterprise social technologies.

Originality/value

This study suggests that work is not merely a rational endeavor, and that emotions and personal feelings (including negative ones) may shape workplace communication on ESM. We contribute to research on ESM use by using the Expectation-Disconfirmation Theory as a lens to study antecedents and implications of perceived negativity bias.

Details

Information Technology & People, vol. 37 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

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