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1 – 10 of over 16000Christopher M. Harris, Lee Warren Brown and Mark B. Spence
This study examines factors that influence organizations’ choices of an internal human capital development strategy and an external human capital acquisition strategy. The human…
Abstract
Purpose
This study examines factors that influence organizations’ choices of an internal human capital development strategy and an external human capital acquisition strategy. The human resource architecture indicates that organizations will use different human capital acquisition strategies. Following the resource-based view, human capital theory and the human resource architecture, we examine factors that impact the choices of different human capital acquisition strategies.
Design/methodology/approach
We examine these important human capital decisions in the context of Major League Soccer. Data to test the hypotheses were collected from a variety of publicly available sources. We tested the hypotheses with regression analyses.
Findings
We find that while organizations employ both internal and external human capital strategies, organizations may have one dominant human capital strategy and the other strategy may be used to supplement the human capital needs of organizations. Additionally, our results indicate that organizations with an older workforce tend to use an internal human capital development strategy, while higher performing organizations are less likely to use an internal human capital development strategy.
Originality/value
This study makes contributions by examining the choices between internal and external human capital strategies and factors that influence the choice of an internal or external human capital strategy.
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Magnus Frostenson and Leanne Johnstone
Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to…
Abstract
Purpose
Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.
Design/methodology/approach
This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.
Findings
The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.
Practical implications
Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.
Social implications
This paper proposes socialisation processes as important for driving forward sustainability solutions.
Originality/value
This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.
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Md. Mamunur Rashid, Dewan Mahboob Hossain and Md. Saiful Alam
This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.
Abstract
Purpose
This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.
Design/methodology/approach
The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.
Findings
The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.
Originality/value
This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.
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Andrea S. Patrucco, Davide Luzzini, Daniel Krause and Antonella Maria Moretto
The authors empirically examine purchasing strategy typologies based on strategic intent (i.e. competitive priorities) and practices used to achieve these priorities. The authors…
Abstract
Purpose
The authors empirically examine purchasing strategy typologies based on strategic intent (i.e. competitive priorities) and practices used to achieve these priorities. The authors further investigate the implementation conditions of such strategies based on perceived uncertainty and strategic purchasing.
Design/methodology/approach
The authors utilize case study data from 11 international service and manufacturing firms with global supply chains. Each company was profiled based on the level of perceived environmental uncertainty, the characteristics of strategic purchasing, the use of relevant purchasing practices and its ability to create value through purchasing.
Findings
The study findings show that four purchasing strategy types exist: Purchasing Rationalization, Supply Base Optimization, Purchasing as a Service and World-Class Supply Base Management. Lower levels of perceived environmental uncertainty favor the adoption of rationalization strategies (i.e. Purchasing Rationalization and Supply Base Optimization), while increased uncertainty leads companies to switch to relationship-focused strategies (i.e. Purchasing as a Service and World-Class Supply Base Management). Further, that specific components of strategic purchasing (i.e. strategic planning, maturity, status and report level) enable the successful implementation of different strategy types.
Originality/value
This research contributes to the existing literature by outlining the different types of purchasing strategies and the external and internal factors that need to be considered to achieve strategic alignment and value creation in purchasing, and by classifying purchasing strategy types at the functional level based on empirical evidence.
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Rasha Kassem and Kamil Omoteso
Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard…
Abstract
Purpose
Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.
Design/methodology/approach
Semi-structured interviews were conducted with 24 experienced external auditors to explore the methods they used to detect FFR successfully during standard external audits.
Findings
The authors find 58 methods used for FFR detection, out of which the following methods are frequently used and help in detecting more than one type of FFR: (1) specific analytical procedures, (2) positive confirmation, (3) understanding of the client's business and industry, (4) the inspection of specific documents, (5) a detailed analysis of the audit client's anti-fraud controls and (6) investigating tip-offs from suppliers, employees and customers.
Research limitations/implications
Based on the grounded theory approach, the authors theorise that auditors must return to the basics and focus on specific audit procedures highlighted in this study for effective fraud detection.
Practical implications
The study provides practical guidance, including 58 methods used in audit practice to detect FFR. This knowledge can improve auditors' skills in detecting material misstatements due to fraud. Besides, analytical procedures and positive confirmation helped external auditors in this study detect all forms of FFR, yet they are overlooked in the external audit practice. Therefore, audit firms should emphasise the significance of these audit procedures in their professional audit training programmes. Audit regulators should advise auditors to consider positive confirmation instead of negative confirmation in financial audits to increase the likelihood of FFR detection. Moreover, audit standards (ISA 240 and SAS 99) should explicitly require auditors to conduct a detailed analysis of the client's anti-fraud controls.
Originality/value
This is the first study to identify actual, effective methods used by external auditors in detecting FFR during the ordinary course of an audit.
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Andrew Ngawenja Mzembe and Uwafiokun Idemudia
Drawing on theories of organisational identity, social exchange and stakeholder engagement, this study aims to investigate the processes and practices involved in the formation…
Abstract
Purpose
Drawing on theories of organisational identity, social exchange and stakeholder engagement, this study aims to investigate the processes and practices involved in the formation and shaping of identities of social enterprises (SEs) that operate in the Malawian hospitality and tourism industry.
Design/methodology/approach
Drawing on an interpretive research paradigm, data collected from 22 semi-structured interviews with four founders of case SEs and stakeholders, and SEs’ reports and other publicly available documents were generated and analysed following a grounded theory approach.
Findings
The authors show that the trajectory SEs followed and the exchanges that occurred with the external stakeholders allowed three out of four case SEs to swiftly re-evaluate their pre-existing identities and work towards the formation of their new identities.
Practical implications
This study provides an opportunity for policymakers and other actors in developing countries to frame and place SEs in line with the wider societal realities in such contexts. This may in turn call for policymakers to increase actors’ engagement with SEs and provide the necessary support that can allow SEs to be an effective force for the public good.
Originality/value
This paper highlights the role of exchanges with external stakeholders in identity formation and shaping within SEs in the hospitality and tourism sector in the context of institutional voids. By adopting the social exchange theory, this paper introduces a dynamic lens to identity formation and shaping and helps to explain how, across different tourism ventures, stakeholder engagement and different modes of exchange unfold in the inter-organisational and community domains. It further shows how the ventures’ value orientations on the one hand, and stakeholder engagement practices and the ensuing exchanges, on the other hand, are closely interwoven.
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Pauline van Beusekom – Thoolen, Paul Holmes, Wendy Jansen, Bart Vos and Alie de Boer
This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain…
Abstract
Purpose
This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain positions involved.
Design/methodology/approach
This adopts an exploratory qualitative research approach over a period of 11 years. Multiple research periods generated 38 semi-structured interviews and 2 focus groups. All data is analysed by a thematic analysis.
Findings
The authors identified four key coordination challenges in the logistics response to food safety incidents: first, information quality (sharing information and the applied technology) appears to be seen as the biggest challenge for the response; second, more emphasis on external coordination focus is required; third, more extensive emphasis is needed on the proactive phase in the logistic response; fourth, a distinct difference exists in the position’s views on coordination in the food supply chain. Furthermore, the data supports the interdisciplinary nature as disciplines such as operations management, strategy and organisation but also food safety and risk management, have to work together to align a rapid response, depending on the incident’s specifics.
Research limitations/implications
The paper shows the need for comprehensively reviewing and elaborating on the research gap in coordination decisions for the logistic response to food safety incidents while using the views of the different supply chain positions. The empirical data indicates the interdisciplinary nature of these coordination decisions, supporting the need for more attention to the interdisciplinary food research agenda. The findings also indicate the need for more attention to organisational learning, and an open and active debate on exploratory qualitative research approaches over a long period of time, as this is not widely used in supply chain management studies.
Practical implications
The results of this paper do not present a managerial blueprint but can be helpful for practitioners dealing with aspects of decision-making by the food supply chain positions. The findings help practitioners to systematically go through all phases of the decision-making process for designing an effective logistic response to food safety incidents. Furthermore, the results provide insight into the distinct differences in views of the supply chain positions on the coordination decision-making process, which is helpful for managers to better understand in what phase(s) and why other positions might make different decisions.
Social implications
The findings add value for the general public, as an effective logistic response contributes to consumer’s trust in food safety by creating more transparency in the decisions made during a food safety incident. As food sources are and will remain essential for human existence, the need to contribute to knowledge related to aspects of food safety is evident because it will be impossible to prevent all food safety incidents.
Originality/value
As the main contribution, this study provides a systematic and interdisciplinary understanding of the coordination decision-making process for the logistic response to food safety incidents while distinguishing the views of the supply chain positions.
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Mahmoud Abdelaziz Ahmed Abdelaziz, Jiani Wu, Changwei Yuan and Mohamed Ahmed Ghonim
In light of the current challenges in the business environment, firms, particularly those involved in supply chains, must foster innovation. In this context, the current study…
Abstract
Purpose
In light of the current challenges in the business environment, firms, particularly those involved in supply chains, must foster innovation. In this context, the current study employs the theory of dynamic organizational capabilities (DOCs) to track supply chain learning capabilities (SCLCs) and independently uncover their relationship to innovation at both the product and process levels. Similarly, the study intends to investigate the influence of technological turbulence (TT) on these relationships as a moderating variable.
Design/methodology/approach
The data were gathered using in-person interviews with 189 CEOs with some supply chain management proficiency from small and medium-sized enterprises (SMEs) in the industrial zones of eastern Egypt. The study used a survey approach to collect data, and the SEM-PLS technique was utilized to analyze the data.
Findings
Study findings revealed that SCLCs positively affect product and process innovation. In addition, TT positively moderates the relationship between SCLCs and product and process innovation, except for risk-taking capability. Further theoretical and practical implications are derived from the study findings.
Originality/value
This research adds to the knowledge of the dynamic capabilities theory (DCT), which affects how firms interact with their external environment. Studying learning capabilities are employed as essential competencies to counterbalance high levels of TT in the external environment in terms of innovative performance and vice versa if firms do not attempt to strengthen their dynamic learning capabilities in supply chains. In addition, this study contributes to the literature by studying learning capabilities from the external perspective, where SCLCs are being developed as a new variable to improve innovation.
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Hitesh Kalro and Mayank Joshipura
This study aims to examine current dynamics, consolidates knowledge, elicits trends, identifies and analyses primary research streams and suggests future research on product…
Abstract
Purpose
This study aims to examine current dynamics, consolidates knowledge, elicits trends, identifies and analyses primary research streams and suggests future research on product attributes and benefits and consumer behavior.
Design/methodology/approach
Sequential bibliometric (447 documents) and content analysis (34 documents) methods are used to analyze Scopus bibliographic data. Content analysis helps identify research streams and future research directions, while bibliometric analysis aids descriptive analysis and science mapping.
Findings
The study shows publication trends, top authors, documents, institutions and field knowledge structures. The thematic map and bibliographic coupling reveal six main themes and three major clusters. Consumer motivation, external factors and internal factors are the main clusters. The study concludes with research directions and an integrated framework showing major cluster interactions.
Practical implications
The study summarizes key primary streams and identifies literature gaps to help scholars and marketers understand how product benefits and attributes influence consumer behavior. Online decision aids (ODA), neuroscience data collection and consumer behavior models in developing countries may be studied in the future.
Originality/value
The first hybrid review of quality articles published over two decades on product attributes and benefits synthesizes the field's research. The study is unique because it identifies and analyses research streams, develops an integrative framework to reveal interlinkages across streams and suggests future research directions.
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Tu Lyu, Xiaorui Lyu, Hao Chen and Qiu Zhao
Based on the dynamic capability theory, our study tries to explore the mediator mechanism of service supply chain dynamic capability between market orientation and service…
Abstract
Purpose
Based on the dynamic capability theory, our study tries to explore the mediator mechanism of service supply chain dynamic capability between market orientation and service innovation performance, as well as the boundary conditions in which service supply chain dynamic capability plays a role, in order to reveal the key elements and their mechanisms for manufacturing enterprises to improve service performance.
Design/methodology/approach
With a total of 317 valid questionnaires, structural equation modeling (SEM) was used to test the research model and hypotheses.
Findings
The empirical results confirm that the three types of service supply chain dynamic capability (environment insight capability, resource integration capability and resource reconfiguration capability) can partially mediate the relationship between firm market orientation (responsive and proactive market orientations) and service innovation performance. In addition, supply chain collaboration has different types of moderator effects on the relationship between the three types of service supply chain dynamic capability and service innovation performance.
Originality/value
This research discovers that market orientation and dynamic capability are the key factors leading to high service performance and reveals the mediating role of service supply chain dynamic capability between market orientation and service innovation performance. Moreover, this research explores the moderating role of supply chain collaboration in service supply chain resource reconfiguration capability and service innovation performance.
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