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Book part
Publication date: 27 April 2021

G. Arun and C. G. Manoj Krishnan

If any organization wants to be globally recognized leadership plays an important role. This chapter deals with the leadership failure in creating good salesperson behavior in…

Abstract

If any organization wants to be globally recognized leadership plays an important role. This chapter deals with the leadership failure in creating good salesperson behavior in India’s pharmaceutical industry. There are four types of salesperson’s behavior: selling orientation, customer orientation, adaptive selling, and unethical selling. Selling oriented and unethical selling behaviors negatively impact customer trust and customer value, while customer orientation and adaptive are more positive. This chapter explores how senior managers can create good organization culture and organization climate by creating positive sales behavior. This chapter will be an eye opener to many first-line managers for helping their salespersons to practice customer orientation and adaptive selling behavior.

Details

When Leadership Fails: Individual, Group and Organizational Lessons from the Worst Workplace Experiences
Type: Book
ISBN: 978-1-80043-766-1

Keywords

Abstract

Details

Managing NGOs in the Developing World
Type: Book
ISBN: 978-1-80043-782-1

Book part
Publication date: 27 December 2016

Arch G. Woodside and Roger Baxter

This chapter points out that the use of a wide range of theoretical paradigms in marketing research requires researchers to use a broad range of methodologies. As an aid in doing…

Abstract

This chapter points out that the use of a wide range of theoretical paradigms in marketing research requires researchers to use a broad range of methodologies. As an aid in doing so, the chapter argues for the use of case study research (CSR), defines CSR, and describes several CSR theories and methods that are useful for describing, explaining, and forecasting processes occurring in business-to-business (B2B) contexts. The discussion includes summaries of six B2B case studies spanning more than 60 years of research. This chapter advocates embracing the view that learning and reporting objective realities of B2B processes is possible using CSR methods. CSR methods in the chapter include using multiple interviews (2 + ) separately of multiple persons participating in B2B processes, direct research and participant observation, decision systems analysis, degrees-of-freedom analysis, ethnographic-decision-tree-modeling, content analysis, and fuzzy-set qualitative comparative analysis (fs/QCA.com). The discussion advocates rejecting the dominant logic of attempting to describe and explain B2B processes by arms-length fixed-point surveys that usually involve responses from one executive per firm with no data-matching of firms in specific B2B relationships – such surveys lack details and accuracy necessary for understanding, describing, and forecasting B2B processes.

Book part
Publication date: 23 November 2016

Eric G. Flamholtz, Ozat Baiserkeyev, Dariusz Brzezinski, Antonia Dimitrova, Du Feng, Ivailo Iliev, Fernanda Milman and Pawel Rudnik

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

Abstract

Purpose

This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

Methodology/approach

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

Findings

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

Research implications

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

Practical implications

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

Originality/value

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78560-972-5

Keywords

Book part
Publication date: 18 January 2023

Kevin Baird, Amy Tung and April Moses

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social…

Abstract

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance.

Book part
Publication date: 17 July 2015

Matthias D. Mahlendorf, Utz Schäffer and Oliver Skiba

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to…

Abstract

Purpose

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.

Methodology/approach

We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.

Findings

This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?

Originality/value

This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

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Abstract

Details

Organisational Roadmap Towards Teal Organisations
Type: Book
ISBN: 978-1-78756-311-7

Book part
Publication date: 2 October 2019

Lotte Holck and Iben Sandal Stjerne

Talent management (TM) is widely seen as a key organizational challenge necessary to sustain competitive advantage. While academia has mostly focused on HRM practices associated…

Abstract

Talent management (TM) is widely seen as a key organizational challenge necessary to sustain competitive advantage. While academia has mostly focused on HRM practices associated with exclusive TM targeting organizational high performers at higher managerial levels, there are reasons why organizations should consider a more inclusive talent management (ITM) approach. They include the growing diversification of organizations and the global workforce caused by demographic changes and mobility across borders, overall talent scarcity and hard to predict market dynamics which all make future talent needs hard to anticipate. Issues such as employee perceptions of organizational justice and fairness are also important. Moreover, existing HRM orthodoxy concerned with investing in the company’s human resource and the wellbeing of employees pushes companies to invest in ITM as a path to a better working environment characterized by openness, trust and overall well-being. Few TM researchers, however, pay sufficient attention to the problems of organizational inequality and social segregation that exclusive TM might occasion and thus disregard how social exclusion and economic inequality continue to characterize many organizations. The ambition of this chapter therefore is to contribute to the development of an inclusive approach to TM. We add to the notion of ITM by bringing in literature on inclusive organizations which is absent from current theoretical development. Building on current conceptualizations in particular by Swailes et al. (2014) and Meyers and Woerkom (2014), we ask: How can literature on organizational inclusion contribute to developing more fair and equal organizations through inclusive TM practices?

Details

Managing Talent: A Critical Appreciation
Type: Book
ISBN: 978-1-83909-094-3

Book part
Publication date: 8 April 2013

Marty Laubach and Michael Wallace

Purpose – This study tests three theories of determinants of workers' subjective response to work situations – structural factors (measured by individual, organization, and job…

Abstract

Purpose – This study tests three theories of determinants of workers' subjective response to work situations – structural factors (measured by individual, organization, and job characteristics), general disposition, or informal work arrangements as constructed by Laubach's (2005) “consent deal.”Design/methodology/approach – Data were obtained from the Indiana Quality of Employment Survey, a survey of workers covering general working conditions. We constructed 10 models regressing worker perceptions and attitudes (e.g., satisfaction, relations with supervisors, meaningfulness) on structural determinants. We then used structural equation modeling to identify an underlying factor representing a general worker response from elements of the attitudes and perceptions. Finally, we regressed a scalar version of the general response factor on the structural determinants using the previous models.Findings – We identified a single second-order latent factor underlying the 10 attitudes and perceptions which represented the “general subjective response” of workers. This supported the concept of a dispositional effect. We then found that structural factors had a minimal effect on the subjective response, but that informal arrangements had a very strong effect. This undermined the first two theories and supported the third.Implications – Worker attitudes and perceptions are very resilient to different formal work arrangements but are highly influenced by the informal arrangements negotiated between workers and frontline management. Organizations can have the strongest effect on developing worker support by empowering frontline managers to make informal deals on workplace rules.Originality/value – This study offers a means to probe the relationship between formal and structural and the informal and subjective worlds of the workplace.

Book part
Publication date: 14 August 2014

Anna Bos-Nehles and Maarten Van Riemsdijk

The social innovation of devolving HRM responsibilities to line managers results in many debates about how well they implement HRM practices. The implementation constraints line…

Abstract

Purpose

The social innovation of devolving HRM responsibilities to line managers results in many debates about how well they implement HRM practices. The implementation constraints line managers perceive in their HRM role are researched by taking organisational contingencies into consideration.

Design/Methodology/Approach

We present four case studies in which our findings are based on quantitative and qualitative data from the cases. The qualitative data allow us to explain some of our quantitative results in terms of organisational differences.

Findings

The HRM implementation effectiveness as perceived by line managers depends on the line managers’ span of control, his/her education level and experience and his/her hierarchical position in the organisation. Each HRM implementation constraint knows additional organisational contingencies.

Research Limitations/Implications

We did not consider possible influences of one organisational characteristic on another, and the effect of this combined effect on the HRM implementation factors. In order to overcome this limitation, we would suggest using a structural equation model (SEM) in future research.

Practical Implications

This chapter offers HR professionals solutions on how to structure the organisation and design the HRM role of line managers in order to implement HRM practices effectively.

Social Implications

We see many differences on how HRM implementation is managed in organisations. This chapter offers solutions to policy makers on how to equalise the HRM role of line managers.

Originality/Value

The focus of this chapter is on the line manager (instead of HR managers) as implementer of HRM and the impact of organisational contingencies on HRM implementation.

Details

Human Resource Management, Social Innovation and Technology
Type: Book
ISBN: 978-1-78441-130-5

Keywords

1 – 10 of 253