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This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.
Abstract
Purpose
This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.
Design/methodology/approach
The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company.
Findings
The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence.
Originality/value
This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.
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Ronika Chakrabarti and Katy Mason
This chapter draws on the concept of orders of worth to generate understanding into how sustainable, good markets might be enabled at the bottom of the pyramid (BoP). Through an…
Abstract
This chapter draws on the concept of orders of worth to generate understanding into how sustainable, good markets might be enabled at the bottom of the pyramid (BoP). Through an ethnographic study of the efforts of a non-government organisation (NGO) to create spaces where values and value at the BoP are unearthed, articulated, contested and translated into market-making practices. Insights are generated into how interventions to make-markets in sites of extreme poverty become ‘worth the effort’. In keeping with the market studies literature, the authors explore how multiple, contested and reframed needs generate insights into the efforts (and practices) that shape orders of worth in economic life. Orders of worth are the everyday practice of social values that constitute economic value and are framed through the moral values of social worlds as these values are put to work to calculate economic value. This work provides a contribution to the market studies literature through our understanding of the relationship between social and economic values in the creation of orders of worth, by showing how this happens at the BoP. Second, the authors contribute to the BoP literature by showing how places and spaces can be created and used to enable markets to unfold and happen. Finally, the findings contribute to our understanding of the types of practices and market-making devices that interventions might adopt and adapt in order to prod potential actors into action. The chapter identifies three types of enabling practices that make markets possible: connecting, integrating and reclassifying.
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John H. Humphreys, Milorad M. Novicevic, Stephanie S. Pane Haden and Md. Kamrul Hasan
Uhl-Bien and Arena (2018) presented a persuasive argument for recognizing the concept of enabling leadership as a critical form of leadership for adaptive organizations. This…
Abstract
Purpose
Uhl-Bien and Arena (2018) presented a persuasive argument for recognizing the concept of enabling leadership as a critical form of leadership for adaptive organizations. This study aims to narratively explore the concept of enabling leadership in the context of social complexity.
Design/methodology/approach
To explore how leaders enable adaptive processes, Uhl-Bien and Arena (2018) called for future research using in-depth case studies of social actors centered on emergence in complex environments. In this in-depth case study, the authors pursue theory elaboration by using a form of analytically structured history process to analyze primary and secondary sources.
Findings
During archival research of Whitney Young, Jr’s largely overlooked and misunderstood leadership in the historic social drama of the 1960s US civil rights movement, the authors discovered compelling evidence to support and extend the theoretical arguments advanced by Uhl-Bien and Arena (2018).
Research limitations/implications
The reflexivity associated with interpretive case approaches confronts the issue of subjectivism. The authors ask readers to judge the credibility of their arguments accordingly.
Originality/value
Using a relational leadership-as-practice lens, the authors interpret the dramaturgical performance Whitney Young, Jr directed to facilitate coherent emancipatory dialogue, affect the social construction of power relations and enable the adaptive space needed for social transformation to emerge.
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Josina Vink, Bo Edvardsson, Katarina Wetter-Edman and Bård Tronvoll
The purpose of this paper is to analyze how service design practices reshape mental models to enable innovation. Mental models are actors’ assumptions and beliefs that guide their…
Abstract
Purpose
The purpose of this paper is to analyze how service design practices reshape mental models to enable innovation. Mental models are actors’ assumptions and beliefs that guide their behavior and interpretation of their environment.
Design/methodology/approach
This paper offers a conceptual framework for innovation in service ecosystems through service design that connects the macro view of innovation as changing institutional arrangements with the micro view of innovation as reshaping actors’ mental models. Furthermore, through an 18-month ethnographic study of service design practices in the context of healthcare, how service design practices reshape mental models to enable innovation is investigated.
Findings
This research highlights that service design reshapes mental models through the practices of sensing surprise, perceiving multiples and embodying alternatives. This paper delineates the enabling conditions for these practices to occur, such as coaching, diverse participation and supportive physical materials.
Research limitations/implications
This study brings forward the underappreciated role of actors’ mental models in innovation. It highlights that innovation in service ecosystems is not simply about actors making changes to their external context but also actors shifting their own assumptions and beliefs.
Practical implications
This paper offers insights for service managers and service designers interested in supporting innovation on how to catalyze shifts in actors’ mental models by creating the conditions for specific service design practices.
Originality/value
This paper is the first to shed light on the central role of actors’ mental models in innovation and identify the service design practices that reshape mental models.
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Michael Bernon, John Upperton, Marko Bastl and John Cullen
– The purpose of this paper is to empirically explore supply chain integration (SCI) enabling practices, their benefits and barriers in a retail product returns process context.
Abstract
Purpose
The purpose of this paper is to empirically explore supply chain integration (SCI) enabling practices, their benefits and barriers in a retail product returns process context.
Design/methodology/approach
The study adopts a case study research strategy. It draws on a single case, comprised of an original equipment manufacturer (OEM) and its two retailers. It utilizes an in-depth semi structured interviewing approach, combined with walk-through observations.
Findings
The study finds that management of retail product returns can significantly benefit both an OEM and its customers when appropriate SCI enabling practices are deployed. While these practices are similar to those in forward supply chain processes, barriers are driven by the characteristics of product returns processes.
Research limitations/implications
The limitations of this study stem primarily from its methodological design. A single case research strategy provides a limited opportunity for external generalization of the research findings.
Practical implications
This study illustrates the value of SCI initiatives in product returns processes and informs managers ' decision making in the planning and execution of similar SCI implementations in product returns processes.
Originality/value
This research claims to be one of the first works that systematically and empirically explores SCI in reverse supply chain processes, as opposed to forward supply chain processes.
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The purpose of this paper is to examine organizational practice to investigate what insights could be gained to support and extend existing theory.
Abstract
Purpose
The purpose of this paper is to examine organizational practice to investigate what insights could be gained to support and extend existing theory.
Design/methodology/approach
Adopts a clinical approach, e.g. not a priori or an academic one where data are mangled to fit a theoretical stance.
Findings
Data analysis reveals four interconnected learning cycles and the enabling structures put in place to facilitate them. The practice‐based themes support many organization learning theories; in addition, the findings augment the systems perspective.
Research limitations/implications
Challenges traditional logical‐deductive (theory driven) stances. Findings do not pretend to be generalizable or definitive, but more evocative.
Practical implications
The paper discusses practical implications in how firms might implement enabling structures for organizational learning; and what accompanying changes in management practices and leadership would be required in implementing these facilitative structures.
Originality/value
This paper provides value to all organizations, in that it outlined how personnel at all organization levels can think, plan, innovate, process information and coordinate in working together. In adopting the perspective of praxis within an unconventional organizational context, the empirical findings support and reinforce some theories of organizational learning, extend or refute others and add new insights.
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Sarah Kieran, Juliet MacMahon and Sarah MacCurtain
The critical input of middle managers as they make sense of the organisation's plans is paramount during the process of strategic change. Through the lens of middle manager…
Abstract
Purpose
The critical input of middle managers as they make sense of the organisation's plans is paramount during the process of strategic change. Through the lens of middle manager sensemaking literature, this explorative research identifies key organisational practices that underpin sensemaking. An understanding of these practices will allow organisations better develop and support them, thereby enabling middle managers' contribution to strategic change.
Design/methodology/approach
This study employed an innovative diary methodology. 42 middle managers, across three organisations, completed a weekly, online diary for 12 weeks. A qualitative analysis of the final 355 diaries isolated and explained the sensemaking practices in which middle managers engaged as they sought to achieve the shared understanding required to progress strategic change.
Findings
This study identifies the key practice underpinning middle manager sensemaking as formal and frequent discourse opportunities between leaders and middle managers. Through leader participation beyond the initiation stages of strategic change, and the organisation's positive positioning of time and metrics, these discourse opportunities enable a form of sensemaking associated with a number of positive organisational outcomes. These include middle manager sensegiving across the organisation, the successful enactment of strategic change, positive perceptions of change outcomes and organisational climate among middle managers and middle manager well-being.
Research limitations/implications
This study advances our theoretical understanding of the practice of sensemaking in organisations through the isolation and identification of its key practices. However, given the difficulty in obtaining access for such a lengthy and intrusive methodology, the study is confined to three organisations. Additionally, the focus on the practice of sensemaking did not fully explore any contextual factors within these organisations. Also, middle manager perceptions of successful organisational outcomes are not very reliable performance indicators. While the self-reporting of perceptions is a worthwhile means of gathering data, a measure and comparison of actual business performance indicators would significantly strengthen the findings.
Practical implications
From a practitioner perspective, this study not only underlines the importance for organisations of developing critical sensemaking practices for middle managers but also provides a clear pathway to achieving this. In approaching the intangible process of sensemaking from a practice perspective, it provides key stakeholders such as leaders, change agents and the HR department with a guide as to the types and forms of discourse practices which can be enabled. Maybe more importantly, it also highlights the practices which disable middle manager sensemaking. The study also provides organisations with insights into the positive outcomes stemming from middle manager sensemaking that should strengthen their case towards the development of sensemaking practices.
Originality/value
This paper responds to the call for new approaches to the study of sensemaking as an ongoing practice within organisations. The qualitative diary analysis provides rich insights into the specific organisational practices that can enable middle manager sensemaking, while also highlighting those practices that can disable their role during strategic change. These findings provide organisations with clear approaches for developing sensemaking as a practice, thereby engaging and supporting the multiple actors and levels required to deliver successful strategic change.
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Robyn Whittaker, Kathija Yassim and Latoya Njokwe
South Africa is a developing country with an education system that remains in crisis, despite three decades of democracy. The vestiges of South Africa's oppressive past continues…
Abstract
South Africa is a developing country with an education system that remains in crisis, despite three decades of democracy. The vestiges of South Africa's oppressive past continues to plague a system where repeated efforts at top-down transformation and curriculum renewal have failed to create the change required (Roodt, 2018). Extensive country-wide research attests to persistent inequalities linked to poverty, unemployment, and poor educational outcomes, effectively trapping disadvantaged communities in downward spirals (World Bank, 2018). As in most other countries, evidence-informed practice (EIP) has been widely discussed and advocated for in South Africa, with the matric (school leavers') results resurging the conversation annually. Unfortunately, as is the case in many developing countries, it is well documented that the actual implementation of EIP is not as widespread as desired.
This chapter reviews and analyzes the use of EIP in South Africa through an exploration of the various spaces where EIP is reported to occur within the broader education landscape. Examples of teacher and school level EIP innovations, led by a wide variety of actors within the system, are evident – this despite the pervasive lack of resources, support, and effective leadership within the formal education system. Through reflecting on these ‘pockets of hope,’ which were found to exist not only within, but also outside and alongside the system, we hope to gather insights and initiate debate on how the uptake of EIP might be better informed and facilitated within the broader South African public education system.
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Keyhan Shams, Mehrnegar Barahouei and Kerry L. Priest
This paper introduces a conceptual lens for leading social change in slums and informal settlements. In line with this aim, the purpose of this case study is to describe the…
Abstract
Purpose
This paper introduces a conceptual lens for leading social change in slums and informal settlements. In line with this aim, the purpose of this case study is to describe the public problem-solving approach of a social change organization situated in an informal settlement through the lens of adaptive leadership, complexity theory and social change leadership (SCL).
Design/methodology/approach
This paper follows an engaged reflection tradition. First, the author-practitioners describe an informal settlement case hereafter called ISC in southeast Iran where many people have historically remained undocumented and uneducated. Using complex adaptive systems theory, adaptive leadership and SCL as the conceptual lens, the paper analyzes ISC as a complex adaptive context in which the community and the government are in tension in solving problems, particularly illiteracy. The instrumental case study draws from participant observation and document analysis to describe and examine the endeavors of a community office operating within ISC. Through this reflective analysis, the authors illustrate how a social change organization can effectively tackle public issues like illiteracy within informal settlements.
Findings
This paper applies complexity leadership theory to a social context. The study illustrates how social change organizations can support the transformation of informal spaces into adaptive spaces to enact social change.
Originality/value
This paper reflects on engagement activity near the insecure borders of Iran, Afghanistan and Pakistan. By extending an organizational-level theory to the public sphere, this paper contributes theoretically to the complexity theory literature. Moreover, it provides a practical insight for community development and slum upgrading projects.
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Linda Alkire, Rebekah Russell-Bennett, Josephine Previte and Raymond P. Fisk
Profound economic, social, political and environmental problems are cascading across modern civilization in the 21st century. Many of these problems resulted from the prevailing…
Abstract
Purpose
Profound economic, social, political and environmental problems are cascading across modern civilization in the 21st century. Many of these problems resulted from the prevailing effects of rational economics focused on profit maximization. The purpose of this paper is to reframe the mindsets of scholars, firms and public policy decision-makers through enabling Service Thinking practices.
Design/methodology/approach
Marketing, service and allied discipline literature are synthesized, and Raworth's (2018) Doughnut Economics model is adapted to conceptualize and construct the Service Thinking framework.
Findings
Service Thinking is defined as a just, mutualistic and human-centered mindset for creating and regenerating service systems that meet the needs of people and the living planet. Service Thinking is enabled by five practices (service empathy, service inclusion, service respect, service integrity and service courage).
Practical implications
Actionable implications are presented for service ecosystem entities to uplift well-being, enhance sustainability and increase prosperity.
Originality/value
Service Thinking practices are shaped by influencing forces (marketing, education and law/policy) and operant service ecosystem resources (motivation–opportunity–ability or MOA), which makes Service Thinking applicable to four economic entities in the service ecosystem: the household, the market, the state and the commons.
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