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1 – 10 of over 144000Henk J. ter Bogt and Robert W. Scapens
Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to…
Abstract
Purpose
Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended framework distinguishes field-level institutions (which the authors term broader institutions) and institutions within the organisation (which the authors term local institutions). To extend the B&S framework the authors draw on recent debates in institutional theory, both new institutional sociology, where the focus is now on the institutional logics perspective, and old institutional economics, where there has been debate about the relationship between institutions and actions.
Design/methodology/approach
While the B&S framework focussed on institutions within the organisation, the extended framework explicitly recognises institutions which extend beyond the boundaries of the organisation. It also recognises the way in which rationality and deliberation are related to human agency, as well as the power of specific individuals and/or groups to impose new rules. To illustrate the usefulness of the extended framework the research note draws on a recent study of performance measurement in the Accounting and Finance Groups of the Universities of Groningen and Manchester.
Findings
It is argued that local institutions within the organisation combine with the broader institutions to shape the forms of situated rationality which are applied by individuals and groups within the organisation. Different groups within an organisation (e.g. engineers and accountants) can have different forms of situated rationality, and contradictions in these forms of rationality can be a source of institutional change or resistance to change within the organisation, and can explain why accounting changes can by implemented in different ways in different organisations and also in different parts of the same organisation.
Originality/value
The extended framework will be useful for studying: (1) how situated rationalities evolve within an organisation, more specifically how they are shaped by both local and broader institutions; and (2) how prevailing situated rationalities shape the responses to accounting change.
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Jussi Lehtinen and Tuomas Ahola
The purpose of this paper is to assess whether performance measurement literature and as a result, practical applications, models and frameworks drawing from this literature are…
Abstract
Purpose
The purpose of this paper is to assess whether performance measurement literature and as a result, practical applications, models and frameworks drawing from this literature are compatible with the central features of extended enterprises.
Design/methodology/approach
The paper is based on a bibliometric study that is supplemented with an empirical case study.
Findings
The results of this paper indicate that literature on performance measurement and literature on extended enterprises are only partially compatible. The common underlying reasons for measuring performance are highly valid also in the context of an extended enterprise. However, performance measurement processes and practices utilized within firms are to a considerable degree incompatible with central characteristics of extended enterprises. A highly apparent conflict between the two streams of literature is related to choosing individual performance measures (i.e. the question of what to measure). Performance measurement literature emphasizes intra‐organizational measures which conflicts starkly with the emphasis of inter‐organizational collaboration dominant in literature addressing extended enterprises.
Research limitations/implications
The sample consists of articles published in many leading academic journals. The primary implication of this paper is that the importance of inter‐organizational relations and collaboration, and the lack of a central decision‐making authority should be taken into consideration when designing and implementing performance measurement systems for extended enterprises.
Practical implications
Managers implementing performance measurement systems may tend to adopt solutions recommended by industry actors and dominant performance measurement literature. As increasingly many firms operate as a part of an extended enterprise, the adoption of these off‐the‐shelf solutions poses considerable risks.
Originality/value
The main contribution of this paper is that it systematically assesses the compatibility of performance measurement and extended enterprise literature by means of a bibliometric analysis. In addition, the paper identifies key contributions from both streams of literature. An empirical case representing the shipbuilding industry is carried out to validate obtained findings.
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This research aims at finding out how the efforts of Korean enterprises to convert data and information into knowledge are related to the use of information technology. It also…
Abstract
This research aims at finding out how the efforts of Korean enterprises to convert data and information into knowledge are related to the use of information technology. It also aims to come up with plans to efficiently introduce external knowledge by applying information technology.This research was conducted focusing on the cases of enterprises that are carrying out knowledge management by applying information technology and the result shows that Korean enterprises place high value on the application of information technology in introducing knowledge management. However, the use of information technology is not common to all enterprises in four kinds of knowledge conversion. For an organization to efficiently acquire and apply valuable knowledge, the boundary of an enterprise should be extended, and for this, the enterprise should be changed into an extended knowledge enterprise, which is founded on the trust and compensation of all the interested parties. In an extended knowledge enterprise, its first consideration is to acquire knowledge that can efficiently manage and control the interests of customers, suppliers, public institutions, and competitors that exist in the surroundings and to acquire the core knowledge that can make those people and institutions participate. In addition, the organization should possess knowledge base and information communication technology that can smoothly convert data and information into knowledge, by efficiently connecting them.
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The purpose of this paper is to formulate extended enterprise-oriented structure and process map for technical skill building for firms belonging to emerging economies.
Abstract
Purpose
The purpose of this paper is to formulate extended enterprise-oriented structure and process map for technical skill building for firms belonging to emerging economies.
Design/methodology/approach
The authors identify technical skill building (lies at the intersection of product, process and people) as a key enabler for furthering organizational competitiveness. The authors employ define measure explore develop implement- and supplier, input, process, output, and customer (SIPOC-) based framework for arriving at a technical skill building framework.
Findings
By utilizing the SIPOC-based framework, the authors identify the supplier(s), input(s), process(s), output(s) and customer(s) in the value chain of technical skill building as far as the extended enterprise is concerned.
Originality/value
The paper uses pragmatic and user-friendly conceptualization for technical skill building framework.
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Vasiliki Diamantopoulou, Aggeliki Tsohou and Maria Karyda
This paper aims to identify the controls provisioned in ISO/IEC 27001:2013 and ISO/IEC 27002:2013 that need to be extended to adequately meet, data protection requirements set by…
Abstract
Purpose
This paper aims to identify the controls provisioned in ISO/IEC 27001:2013 and ISO/IEC 27002:2013 that need to be extended to adequately meet, data protection requirements set by the General Data Protection Regulation (GDPR); it also indicates security management actions an organisation needs to perform to fulfil GDPR requirements. Thus, ISO/IEC 27001:2013 compliant organisations, can use this paper as a basis for extending the already existing security control modules towards data protection; and as guidance for reaching compliance with the regulation.
Design/methodology/approach
This study has followed a two-step approach; first, synergies between ISO/IEC 27001:2013 modules and GDPR requirements were identified, by analysing all 14 control modules of the ISO/IEC 27001:2013 and proposing the appropriate actions towards the satisfaction of data protection requirements. Second, this paper identified GDPR requirements not addressed by ISO/IEC 27001:2013.
Findings
The findings of this work include the identification of the common ground between the security controls that ISO/IEC 27001:2013 includes and the requirements that the GDPR imposes; the actions that need to be performed based on these security controls to adequately meet the data protection requirements that the GDPR imposes; and the identification of the remaining actions an ISO/IEC 27001 compliant organisation needs to perform to be able to adhere with the GDPR.
Originality/value
This paper provides a gap analysis and a further steps identification regarding the additional actions that need to be performed to allow an ISO/IEC 27001:2013 certified organisation to be compliant with the GDPR.
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Michael J Mantel and James D Ludema
This chapter explores the power of appreciative inquiry in moving beyond a one-time intervention technique to sustaining positive change by creating on-going “conversational…
Abstract
This chapter explores the power of appreciative inquiry in moving beyond a one-time intervention technique to sustaining positive change by creating on-going “conversational convergence” around continuously evolving futures and directions for an organization. A conversational map was created from nine years of change data revealing the centrality of language in creating and sustaining change. Awareness of the corporate conversational streams and the intentional influencing of these streams helped sustain the positive change process over this extended period. This influence was applied at the individual level by developing a commitment for appreciative leadership principles and at the corporate level by incorporating appreciative design elements into the organization’s social architecture.
Bhavani Shankar Saripalli and Vinaysingh Chawan
The purpose of this paper is to analyse interventions of various forms of organisations operating with the objective of connecting subsistence entrepreneurs (SEs) with the formal…
Abstract
Purpose
The purpose of this paper is to analyse interventions of various forms of organisations operating with the objective of connecting subsistence entrepreneurs (SEs) with the formal economy. This work also attempts to understand and analyse the transformational role played by these organisations. Finally, the paper aims to arrive at a conceptual framework for organisations interested in playing a transformational role.
Design/methodology/approach
The paper deals with subsistence entrepreneurship and business models for subsistence economies. It draws from case studies of six organisations operating with the objective to connect subsistence entrepreneurs with formal economy. Each case chosen is unique with respect to the organisational form it takes to achieve the objective. However, a lot of similarity can be seen in the components of the business model adopted by these organisations.
Findings
Organisations which emerge keeping the context of rural producers in mind survive and support SEs in the long run. SEs need not always get converted into transformational entrepreneurs. However, with the help of organisations which collectivise SEs, they can interact with formal economy. Such organisations help large numbers of SEs to sustain and possibly move out of subsistence status over a period of time. These organisations have to fill the voids left by government or market institutions so as to create enabling conditions for SEs to thrive. Despite the efforts of the organisations, it is not possible for all SEs to move out of their subsistence status and existence in informal markets. However, it is possible in case of some SEs at least, as the institutional support gives them more certainty in incomes.
Research limitations/ implications
The paper does not take a business model adopted by government institution for the purpose of analysis.
Practical implications
The paper offers practical suggestions for organisations interested in collectivising SEs with the aim to improve their returns from market transactions.
Originality/value
The paper offers a conceptual framework to enrich the understanding of role played by organisations working towards collectivising SEs. It adds to the debate of subsistence entrepreneurship and transformational entrepreneurship. It elaborates the elements of social capital created by these organisations at the meso level. Finally, it re-emphasises the strengths of informal economy to support the customer value proposition for formal markets.
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Erkan Bayraktar, M.C. Jothishankar, Ekrem Tatoglu and Teresa Wu
This paper seeks to analyze the evolution of shift in the area of operations management (OM) and attempts to anticipate potential developments in the relevant areas of OM.
Abstract
Purpose
This paper seeks to analyze the evolution of shift in the area of operations management (OM) and attempts to anticipate potential developments in the relevant areas of OM.
Design/methodology/approach
A hybrid approach is adopted to understand how the field of OM has evolved over time relying on the perspectives of both academics and business practitioners. This evolution of shift in the area of OM is examined based on a thorough literature review and the authors’ industrial experience.
Findings
From the days of functional point solutions relying on concepts like reorder point to finite capacity planning, OM research at present deals with a set of important problems facing both private and public sectors at the organizational level. Most prominent of these include e‐business, supply chain management, production planning and scheduling, product development, decision support systems, information‐based strategy, systems development and implementation, risk and environmental management. OM has also embraced several organization‐wide philosophies including lean production, mass customization and agile manufacturing.
Practical implications
With the advent of Internet and burgeoning of the new economy, this paper provides important insights regarding the evolution of OM in the past, recent developments at present and what the future holds for this field. It is envisaged that a focus on the issues central to OM will soon propel both researchers and industry practitioners beyond existing technologies and also provide the catalyst for developing new ones.
Originality/value
This paper provides useful insights to both researchers and practitioners who are interested in the field of OM.
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Lisa Baudot, Jesse Dillard and Nadra Pencle
Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes…
Abstract
Purpose
Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes accountability systems as key to how organizations conceptualize their responsibility to society. The objective is to explore how managers of hybrid organizations conceptualize responsibility and the role of accountability systems in their conceptualization.
Design/methodology/approach
This paper studies hybrid organizations that are for-profit entities with explicitly recognized non-economic imperatives. Semi-structured interviews are conducted with managers of organizations that pursue certification as a B-Corporation, often in conjunction with a legal designation as a benefit corporation.
Findings
Managers of the hybrid organizations evidenced a broader responsibility logic that extends beyond responsibility to shareholders. This pluralistic orientation and broader set of objectives are expressed in a set of certification standards that represent an accountability system that both enables and constrains the way responsibility is understood. The accountability system reflects a “felt” accountability to the “other” manifested, for example, as generational accountability, with the other (re)created relative to the certification standards.
Research limitations/implications
Certifications and standards represent accounting-based accountability systems that produce a type of accountability in which the certification becomes the overall objective nudging out efforts to take accountability-based accounting seriously (Dillard and Vinnari, 2019). At the same time, the hybrids under study, while not perfect exemplars, incline toward an ethic of accountability (Dillard and Brown, 2014) that moves them closer to accountability-based accounting.
Originality/value
The findings reveal perspectives of managers embedded in hybrid organizations, illustrating their experiences of responsibility and accountability systems in practice (Grossi et al., 2019). The insights can be extended to other hybrid contexts where accountability systems may be used to demonstrate multiple performance objectives. We also recognize the irony in the need for an organization to be required to attain a special license to operate in a more responsible manner.
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Sachin Kumar, Tapan Kumar Panda and Krishan Kumar Pandey
Limited research efforts have been undertaken despite the pivotal role of employees' voluntary behaviours in the success of organizations' environmental sustainability programs…
Abstract
Purpose
Limited research efforts have been undertaken despite the pivotal role of employees' voluntary behaviours in the success of organizations' environmental sustainability programs. In this context, the present study examined the association between employee's mindfulness (EM) and voluntary pro-environmental behaviour (VPEB) at the workplace, and also the mediating effect of connectedness to nature (CNS) on this relationship.
Design/methodology/approach
Grounded in the re-perceiving theory, a model was developed with EM as an independent variable, CNS as the mediator and employees VPEB at the workplace as the dependent variable. Based on the online responses from 421 employees working in manufacturing as well as services sectors in India, analysis was undertaken by utilizing confirmatory factor analysis, Pearson correlation and the PROCESS macro of Hayes (2017).
Findings
EM was noted to be positively influencing employee's VPEB at the workplace, and the mediation analysis indicated that CNS partially intervenes in this relationship.
Practical implications
Corporate leaders striving to achieve the organization's environmental sustainability goals could strive to build a pro-environment culture at the workplace by developing employees' mindfulness and sense of CNS. As the findings have depicted, this would positively influence employee's VPEB at the workplace which in turn will help organizations in achieving their environmental sustainability goals.
Originality/value
This study is the first to examine how EM through CNS motivates employees to engage in VPEB, especially in the organizations' context. Moreover, the re-perceiving theory of mindfulness was also extended in the organizations' environmental sustainability context.
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