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1 – 10 of 84Jochen Fähndrich and Burkhard Pedell
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate…
Abstract
Purpose
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.
Design/methodology/approach
The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.
Findings
This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.
Originality/value
This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.
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Vibhav Singh, Niraj Kumar Vishvakarma and Vinod Kumar
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind…
Abstract
Purpose
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind dark patterns usage in e-commerce companies.
Design/methodology/approach
Dark pattern enablers were identified from existing literature and validated by industry experts. Total interpretive structural modeling (TISM) was used to model the enablers. In addition, “matriced impacts croisés multiplication appliquée á un classement” (MICMAC) analysis categorized and ranked the enablers into four groups.
Findings
Partial human command over cognitive biases, fighting market competition and partial human command over emotional triggers were ranked as the most influential enablers of dark patterns in e-commerce companies. At the same time, meeting long-term economic goals was identified as the most challenging enabler of dark patterns, which has the lowest dependency and impact over the other enablers.
Research limitations/implications
TISM results are reliant on the opinion of industry experts. Therefore, alternative statistical approaches could be used for validation.
Practical implications
The insights of this study could be used by business managers to eliminate dark patterns from their platforms and meet the motivations of the enablers of dark patterns with alternate strategies. Furthermore, this research would aid legal agencies and online communities in developing methods to combat dark patterns.
Originality/value
Although a few studies have developed taxonomies and classified dark patterns, to the best of the authors’ knowledge, no study has identified the enablers behind the use of dark patterns by e-commerce organizations. The study further models the enablers and explains the mutual relationships.
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Adnan Khan, Rohit Sindhwani, Mohd Atif and Ashish Varma
This study aims to test the market anomaly of herding behavior driven by the response to supply chain disruptions in extreme market conditions such as those observed during…
Abstract
Purpose
This study aims to test the market anomaly of herding behavior driven by the response to supply chain disruptions in extreme market conditions such as those observed during COVID-19. The authors empirically test the response of the capital market participants for B2B firms, resulting in herding behavior.
Design/methodology/approach
Using the event study approach based on the market model, the authors test the impact of supply chain disruptions and resultant herding behavior across six sectors and among different B2B firms. The authors used cumulative average abnormal returns (CAAR) and cross-sectional absolute deviation (CSAD) to examine the significance of herding behavior across sectors.
Findings
The event study results show a significant effect of COVID-19 due to supply chain disruptions across specific sectors. Herding was detected across the automotive and pharmaceutical sectors. The authors also provide evidence of sector-specific disruption impact and herding behavior based on the black swan event and social learning theory.
Originality/value
The authors examine the impact of COVID-19 on herding in the stock market of an emerging economy due to extreme market conditions. This is one of the first studies analyzing lockdown-driven supply chain disruptions and subsequent sector-specific herding behavior. Investors and regulators should take sector-specific responses that are sophisticated during extreme market conditions, such as a pandemic, and update their responses as the situation unfolds.
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Angela França Versiani, Pollyanna de Souza Abade, Rodrigo Baroni de Carvalho and Cristiana Fernandes De Muÿlder
This paper discusses the effects of enabling conditions of project knowledge management in building volatile organizational memory. The theoretical rationale underlies a recursive…
Abstract
Purpose
This paper discusses the effects of enabling conditions of project knowledge management in building volatile organizational memory. The theoretical rationale underlies a recursive relationship among enabling conditions of project knowledge management, organizational learning and memory.
Design/methodology/approach
This research employs a qualitative descriptive single case study approach to examine a mobile application development project undertaken by a major software company in Brazil. The analysis focuses on the project execution using an abductive analytical framework. The study data were collected through in-depth interviews and company documents.
Findings
Based on the research findings, the factors that facilitate behavior and strategy in managing project knowledge pose a challenge when it comes to fostering organizational learning. While both these factors play a role in organizational learning, the exchange of information from previous experience could be strengthened, and the feedback from the learning process could be improved. These shortcomings arise from emotional tensions that stem from power struggles within knowledge hierarchies.
Practical implications
Based on the research, it is recommended that project-structured organizations should prioritize an individual’s professional experience to promote organizational learning. Organizations with well-defined connections between their projects and strategies can better establish interconnections among knowledge creation, sharing and coding.
Originality/value
The primary contribution is to provide a comprehensive view that incorporates the conditions required to manage project knowledge, organizational learning and memory. The findings lead to four propositions that relate to volatile memory, intuitive knowledge, learning and knowledge encoding.
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Today’s marketplace has witnessed intense competitive pressures and high levels of uncertainty and disruption. Therefore, supply chains require agility to obtain a sustainable…
Abstract
Purpose
Today’s marketplace has witnessed intense competitive pressures and high levels of uncertainty and disruption. Therefore, supply chains require agility to obtain a sustainable competitive advantage and cope with uncertainties as well as disruptions. Although a wide range of studies exists on supply chain agility (SCA) from the perspective of antecedents or consequences, there is little research on the investigation of enablers of SCA and their relations among them. Furthermore, the literature has investigated proactive and reactive enablers for enhancing SCA, but most studies have not sufficiently framed their analysis of both aspects synchronically. This paper aims to find out the interrelationships among the proactive and reactive enablers for enhancing SCA.
Design/methodology/approach
An extensive literature review has been conducted to identify SCA enablers and a Delphi study has been performed to elucidate SCA enablers in the manufacturing industry in Turkey. Interpretive structural modeling (ISM) has been used to identify the contextual relationship among the SCA enablers, and the model has been validated based on Matriced Impact Croises Multiplication Appliquee a un Classement (MICMAC) analysis.
Findings
On theoretical and practical levels, the proposed ISM model in this study can help organizations analyze and interpret interrelationships among enablers of SCA. For managers, it can provide better insights and understanding of the facilitators of SCA to enhance the effectiveness of the supply chain and cope with uncertainties and turbulence. According to results, enhancing “supply and demand side competency”, “delivery speed” and “strategic sourcing” are the most significant enablers of SCA.
Originality/value
The study extends the existing literature related to the enablers of SCA by modeling the proactive and reactive enablers of SCA based on the Al Humdan et al. (2020) classification. Arranging the enablers of SCA in a hierarchy and classifying the enablers into different levels with the help of the ISM-MICMAC approach is an exclusive effort to achieve successful management of the supply chain.
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Dara Sruthilaya, Aneetha Vilventhan and P.R.C. Gopal
The purpose of this paper is to identify and analyze the interdependence of project complexity factors (PCFs) in metro rail projects using the Decision-Making Trial and Evaluation…
Abstract
Purpose
The purpose of this paper is to identify and analyze the interdependence of project complexity factors (PCFs) in metro rail projects using the Decision-Making Trial and Evaluation Laboratory (DEMATEL). The study provides qualitative and quantitative analysis of project complexities factors and their relationships. The results of the study facilitate effective project planning, proactive risk management and informed decision-making by stakeholders.
Design/methodology/approach
This study employs a case-based method for identifying PCFs and a DEMATEL method for analyzing the interdependence of complexity factors in metro rail projects. Initially, PCFs were identified through an extensive literature review. To validate and refine these factors, semi-structured interviews were conducted with thirty experienced professionals, each having 5–20 years of experience in roles such as project management, engineering, and planning. Further, elevated and underground metro rail projects were purposefully selected as cases, for identifying the similarities and differences in PCFs. A questionnaire survey was conducted with various technical experts in metro rail projects. These experts rated the impact of PCFs on a five-point Likert scale, for the evaluation of the interdependence of PCFs. The DEMATEL technique was used to analyze the interdependencies of the PCFs.
Findings
Metro rail projects are influenced by project complexity, which significantly impacts their performance. The analysis reveals that “design problems with existing structures,” “change in design or construction” and “land acquisition” are the key factors contributing to project complexity.
Originality/value
The study of project complexity in metro rail projects is limited because most of the studies have studies on examining complexity in mega projects. The existing literature lacks adequate attention in identifying project complexity and its effects on metro rail project performance. This research aims to bridge this gap by examining project complexity and interdependencies in metro rail projects.
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Kaisu Sahamies and Ari-Veikko Anttiroiko
This article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem…
Abstract
Purpose
This article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem thinking is introduced, disseminated and applied in a local government organization.
Design/methodology/approach
We utilize a qualitative case study methodology, relying on official documents and expert interviews. Our study focuses on the city of Espoo, Finland, which has actively embraced ecosystem thinking as a fundamental framework for its organizational development for almost a decade.
Findings
The case of Espoo highlights elements that have not been commonly attributed to the ecosystem approach in the public sector. These elements include (1) the significance of complementary services, (2) the existence of both collaborative and competitive relationships among actors in public service ecosystems and (3) the utilization of digital platforms for resource orchestration. Our study also emphasizes the need for an incremental adoption of ecosystem thinking in organizational contexts to enable its successful implementation.
Originality/value
The study provides valuable insights into the introduction and dissemination of ecosystem thinking in public management. It also further develops previously developed hypotheses regarding public service ecosystems.
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Long Liu, Lifeng Wang and Ziwang Xiao
The combination of an Engineered Cementitious Composite (ECC) layer and steel plate to reinforce RC beams (ESRB) is a new strengthening method. The ESRB was proposed based on the…
Abstract
Purpose
The combination of an Engineered Cementitious Composite (ECC) layer and steel plate to reinforce RC beams (ESRB) is a new strengthening method. The ESRB was proposed based on the steel plate at the bottom of RC beams, aiming to solve the problem of over-reinforced RC beams and improve the bearing capacity of RC beams without affecting their ductility.
Design/methodology/approach
In this paper, the finite element model of ESRB was established by ABAQUS. The results were compared with the experimental results of ESRB in previous studies and the reliability of the finite element model was verified. On this basis, parameters such as the width of the steel plate, thickness of the ECC layer, damage degree of the original beam and cross-sectional area of longitudinal tensile rebar were analyzed by the verified finite element model. Based on the load–deflection curve of ESRB, ESRB was discussed in terms of ultimate bearing capacity and ductility.
Findings
The results demonstrate that when the width of the steel plate increases, the ultimate load of ESRB increases to 133.22 kN by 11.58% as well as the ductility index increases to 2.39. With the increase of the damage degree of the original beam, the ultimate load of ESRB decreases by 23.7%–91.09 kN and the ductility index decreases to 1.90. With the enhancement of the cross-sectional area of longitudinal tensile rebar, the ultimate bearing capacity of ESRB increases to 126.75 kN by 6.2% and the ductility index elevates to 2.30. Finally, a calculation model for predicting the flexural capacity of ESRB is proposed. The calculated results of the model are in line with the experimental results.
Originality/value
Based on the comparative analysis of the test results and numerical simulation results of 11 test beams, this investigation verified the accuracy and reliability of the finite element simulation from the aspects of load–deflection curve, characteristic load and failure mode. Furthermore, based on load–deflection curve, the effects of steel plate width, ECC layer thickness, damage degree of the original beam and cross-sectional area of longitudinal tensile rebar on the ultimate bearing capacity and ductility of ESRB were discussed. Finally, a simplified method was put forward to further verify the effectiveness of ESRB through analytical calculation.
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Introduction: Work-based learning (WBL) bridges the gap between academic theory and exposure to real-life situations where students’ knowledge is filtered and applied to relevant…
Abstract
Introduction: Work-based learning (WBL) bridges the gap between academic theory and exposure to real-life situations where students’ knowledge is filtered and applied to relevant workplace environments.
Purpose: This study aims to examine students’ and employers’ voices on their perspectives of WBL. It focuses on students reading for an undergraduate degree in Bachelor’s in Commerce in two majors, with a specialisation in Public Policy at the University of Malta.
Methodology: Questionnaires were sent to students to obtain their views on the experience and benefits of WBL. This was followed by structured interviews conducted with employers and undergraduate students to provide an overview of their respective work-based experiences. WBL providers were asked to draw up reports on the students’ performance. The feedback which emerged from the structured interviews on the nature of these experiences was analysed. These tools helped to calibrate and refine the nature of these practices.
Findings: The study’s findings show that WBL experiences help students increase technical knowledge, improve their soft skills, and learn new tools, sought after by employers. Feedback emanating from employers’ perspectives serves to temper the University course curriculum to ensure that it is relevant to the requirements of modern-day society.
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Birgit Muskat, Girish Prayag, Sameer Hosany, Gang Li, Quan Vu and Sarah Wagner
Food is a key element in tourism experiences. This study aims to investigate the interplay of sensory and non-sensory factors in food tourism experiences and models their…
Abstract
Purpose
Food is a key element in tourism experiences. This study aims to investigate the interplay of sensory and non-sensory factors in food tourism experiences and models their influence on satisfaction and behavioural intentions.
Design/methodology/approach
The study focuses on the culinary experiences of 304 tourists dining at ethnic restaurants and uses causal relationship discovery modelling to analyse data.
Findings
Sensory factors are important in tourists’ culinary experiences with cleanliness, noise levels and room temperature at the top of the causal chain. Results also indicate the interplay between sensory and non-sensory factors to explain overall satisfaction, intention to return and intention to say positive things.
Originality/value
Using embodied cognition theory, the study offers novel insights into the role of senses in food tourism experiences at rural destinations.
研究目的
美食是乡村旅游的主要吸引物之一。本研究的目的是调查游客在用餐体验中感官和非感官因素的相互作用, 以及这些因素如何影响游客的满意度和行为意愿。
研究设计/研究方法
本研究使用因果关系建模的方法来分析 304 名在某地方特色餐厅用餐的游客的问卷数据。
研究结果
结果显示, 对于游客的用餐体验而言, 感官和非感官因素具备同等的重要性。此外, 结果发现, 游客感知到的噪音水平、适宜的室内温度及清洁度在与其他因素的相互作用中非常重要, 并能激发游客的满意度和重游意愿。
原创性/研究价值
基于认知理论, 本研究为更好地理解感官因素和非感观因素在乡村旅游情境下的游客用餐体验中的作用提供了新的知识。
Propósito
La comida es un elemento clave en las experiencias turísticas. Este estudio investiga la interacción de factores sensoriales y no sensoriales en las experiencias de turismo gastronómico y modela su influencia en la satisfacción y las intenciones de comportamiento.
Diseño/metodología/enfoque
El estudio se centra en las experiencias culinarias de 304 turistas que cenan en restaurantes étnicos y utiliza modelos de descubrimiento de relaciones causales para analizar los datos.
Resultados
Los factores sensoriales son importantes en las experiencias culinarias de los turistas con la limpieza, los niveles de ruido y la temperatura ambiente en la parte superior de la cadena causal. Los resultados también indican la interacción entre factores sensoriales y no sensoriales para explicar la satisfacción general, la intención de regresar y la intención de decir cosas positivas.
Originalidad/valor
Utilizando la teoría de la cognición incorporada, el estudio ofrece nuevos conocimientos sobre el papel de los sentidos en las experiencias de turismo gastronómico en destinos rurales.
Details
Keywords
- Food tourism
- Experiences
- Senses
- Embodied cognition theory
- Overall satisfaction
- Intention to return and intention to say positive things
- 美食旅游
- 体验
- 感官因素
- 认知理论
- 满意度
- 重游意愿
- 好评意愿
- Turismo gastronómico
- experiencias
- sentidos
- teoría de la cognición encarnada
- satisfacción general
- intención de regresar e intención de decir cosas positivas