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Open Access
Article
Publication date: 9 November 2023

Paola Andrea Ortiz-Rendon, Jose Luis Munuera-Aleman and Luz Alexandra Montoya Restrepo

The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between…

Abstract

Purpose

The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between control combinations and organizational results and analyze the relationships between the variables attributed to the marketing managers and with marketing control combinations. Decisions involving marketing control combine formal and informal mechanisms and generate control systems that have a favorable relationship with organizational results.

Design/methodology/approach

The paper is based on 301 cross-sectional surveys among marketing managers. The classification procedure based on metric distance was implemented to identify the marketing control combinations. A hierarchical cluster analysis was carried out with perceptions about formal and informal control, to validate the control combination classifications. Finally, a discriminant analysis and ANOVA test were carried out for exploring factors associated with the managers. The data analysis was supported by IBM SPSS Statistics 24 software.

Findings

The authors found evidence that, when managers perceive high-control systems, the perception of non-financial and financial results is always better, but the presence of high-clan control also returns optimal results. In addition, the manager's satisfaction levels and work motivation are higher with high control systems than with other control systems.

Originality/value

This study contributes to the existing knowledge by providing a broader empirical basis to extend conceptual frameworks about marketing control combinations that emerge in practice.

研究目的

企業設置營銷控制系統來進行營銷控制,這可讓市場經理能改善其營運決策和組織成果。本文擬確定控制合併與組織成果的關係;本文亦擬分析涉及市場經理的變數與營銷控制合併的關係。涉及營銷控制的決策會結合正式和非正式的機制,而這些決策會帶來與組織成果有良性關係的控制系統。

研究方法

本研究乃基於對市場經理進行的301項橫斷調查。研究人員實施基於度量距離的分類程式,來確定營銷控制合併;為了證實有關的控制合併分類是正確的,研究人員就對正式控制和非正式控制的觀感和看法、進行了階層式分群法分析;最後,研究人員進行了判別分析和變異數分析 (ANOVA), 以探索與經理有關聯的因素。有關的數據分析得到IBM公司的SPSS (統計產品與服務解決方案) Statistics 24 (統計軟體) 的支持。

研究結果

我們證實了、若主管感知高控制的系統,其對非財務結果和財務結果的看法必會較好的,但高社群控制亦會帶來最佳的結果。我們亦證實了高控制系統,較其它控制系統,更能提高主管的滿意程度和工作動機。

研究的原創性

本研究提供了一個更廣闊的經驗基礎,以擴展涉及在實踐中出現的營銷控制合併的概念框架,就此,本研究豐富了這方面的知識。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 19 December 2023

Lili-Anne Kihn and Eva Ström

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…

Abstract

Purpose

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Design/methodology/approach

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

Findings

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

Research limitations/implications

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Practical implications

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

Originality/value

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 19 April 2023

Rania Moaaz and Sarah Mansour

This paper aims at assessing the impact of a number of behavioral interventions on the willingness of informal businesses, in the Egyptian informal sector, to join the formal…

1055

Abstract

Purpose

This paper aims at assessing the impact of a number of behavioral interventions on the willingness of informal businesses, in the Egyptian informal sector, to join the formal sector.

Design/methodology/approach

This paper uses an experimental methodology to examine the impact of behavioral interventions on the formalization of the Egyptian informal sector. Specifically, it conducts a survey experiment on a total of 240 informal businesses, operating in the Egyptian informal sector. The primary data collected from the survey experiment is then analyzed using a binary logistic regression to assess the impact of the behavioral primes on the probability of joining the formal market.

Findings

The empirical findings of the survey experiment indicate that the biggest obstacle facing informal businesses is finding a formal source of finance that could help them in penetrating the market. Providing informal businesses with information on funding opportunities offered by the ministry of micro, small and medium enterprises (MSME) significantly increased the probability of joining the formal sector to benefit from this opportunity.

Originality/value

This paper is the first to apply behavioral primes, in the form of informational cues, to the Egyptian case of informal business owners. Previous research on the use of behavioral nudges and primes has focused mainly on the western economies.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 1 June 2022

Eijaz Ahmed Khan, Md Maruf Hossan Chowdhury, Pradip Royhan, Sunaina Gowan, Mohammed Mizanur Rahman and Mehregan Mahdavi

Sustainable development goals and the climate change agenda are becoming widely promoted topics of research for the 21st century. The role of cities is increasingly recognised as…

1217

Abstract

Purpose

Sustainable development goals and the climate change agenda are becoming widely promoted topics of research for the 21st century. The role of cities is increasingly recognised as central to investigating these topics. Yet, the field of informal sector entrepreneurship which so many urban entrepreneurs in developing countries depend upon is seldom considered. To redress this imbalance, this study aims to develop a decision model in accordance with institutional theory (IT) and resource dependency theory (RDT) for city managers to deploy. The model identifies and prioritises optimal strategies to address the three areas of sustainability requirements environment society and economy within the study context of Bangladesh.

Design/methodology/approach

This study used a mixed methods research design. In the qualitative part, the authors identified the three areas of sustainability requirements (i.e. environment, society and economy) and their corresponding strategies involving the informal sector that operates within the urban environment. In the quantitative part, the authors applied fuzzy quality function deployment (QFD) integrated with the 0-1 non-linear optimisation technique to identify optimal strategies.

Findings

The findings show that strategies such as legitimate frameworks, waste management, allocation of urban public space and training programs contribute in important ways to the three areas of sustainability requirements.

Practical implications

The proposed decision model will assist policy-makers and city managers to prioritise sustainability requirements and implement optimal strategies to address those requirements.

Originality/value

Through the integration of IT and RDT, the decision model developed in this study is unique in its application to urban-based informal entrepreneurship in the context of developing countries. The effective application of the fuzzy QFD approach and the optimisation model in the context of urban-based informal entrepreneurship also offers unique contributions to the field of study.

Details

International Journal of Climate Change Strategies and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 31 October 2023

Faizan Khan Sherwani, Sanaa Zafar Shaikh, Shilpa Behal and Mohd Shuaib Siddiqui

The purpose of this paper is to analyse the determinants of financial inclusion among women-owned informal enterprises in India.

1477

Abstract

Purpose

The purpose of this paper is to analyse the determinants of financial inclusion among women-owned informal enterprises in India.

Design/methodology/approach

The study is based on a primary survey of 321 informal enterprises. The data has been collected through a structured questionnaire. A chi-square test has been used to examine the significant association between the characteristics of informal enterprises and their owners and financial inclusion. A logistic regression model has been developed to analyse the determinants of financial inclusion among women-owned informal enterprises.

Findings

A significant and negative association has been found between business duration and entrepreneurs’ experiences with financial inclusion. In addition, the chi-square test shows a significant association between resource capability, use of ICT by enterprises and financial inclusion. Further, logistics regression shows that duration of business, entrepreneurial experience, resource capability in terms of machinery and equipment use, and ICT are significant determinants of financial inclusion among women-owned informal enterprises.

Practical implications

There are several practical implications for national policymakers and other stakeholders, such as banks and international bodies working on financial inclusion. It is suggested that while designing the policy for financial inclusion among woman-owned informal enterprises, it should ensure that experience and older woman entrepreneurs are included in financial inclusion schemes.

Originality/value

There has been very few research on financial inclusion in woman-owned businesses. However, no research has been conducted on the financial inclusion of women-owned informal businesses. This study fills a gap by investigating the factors that influence financial inclusion in women-owned informal businesses.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 30 October 2023

Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…

1113

Abstract

Purpose

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

Design/methodology/approach

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Findings

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Research limitations/implications

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

Practical implications

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

Originality/value

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 30 October 2023

Roger Schweizer, Katarina Lagerström, Emilene Leite and Cecilia Pahlberg

The purpose of this paper is to contribute to the discussion on how multinational company (MNC) headquarters (HQs) can manage the existing coopetition paradox to ensure innovation…

Abstract

Purpose

The purpose of this paper is to contribute to the discussion on how multinational company (MNC) headquarters (HQs) can manage the existing coopetition paradox to ensure innovation within the MNC. In contrast to the rather scarce previous research, the authors argue that HQ needs to solve the coopetition paradox under the sway of a parenting paradox. Hence, HQ faces a dual paradox.

Design/methodology/approach

Drawing on the literature on HQ’s role during MNCs’ innovation processes, this conceptual paper revisits the previously suggested HQ measures to enable coopetition among subsidiaries. By applying a sheer ignorance perspective, the authors contribute with a more nuanced understanding of the HQ’s role in innovation activities.

Findings

The article identifies four challenges as the HQ faces a parenting paradox that hinders its ability to solve the coopetition paradox: context specificity of subsidiaries’ innovation work, normative expectations of subsidiary managers, potential opportunistic behavior of HQ manager and HQ underestimation of needed resources. The article suggests that HQ needs to become more informed and preferably even embedded in the local innovation networks of its most important subsidiaries and that coopetition should not be managed solely on an HQ level.

Originality/value

Advocating a sheer ignorance perspective, the article pioneers in discussing the role that HQ plays in managing coopetition among subsidiaries in innovation activities.

Details

Multinational Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1525-383X

Keywords

Open Access
Article
Publication date: 9 January 2024

Gorazd Meško and Rok Hacin

Police legitimacy presents a social value of the institution based on citizens' normative, moral and ethical feelings that they should voluntarily comply with and support the…

Abstract

Purpose

Police legitimacy presents a social value of the institution based on citizens' normative, moral and ethical feelings that they should voluntarily comply with and support the authority of the police. The present study focuses on residents' perceptions of police legitimacy in different settings in Slovenia.

Design/methodology/approach

Drawing on data from a survey of 1,022 citizens in Slovenia, this study examined the correlates of police legitimacy and differences in citizen perceptions of police legitimacy in urban, suburban and rural settings.

Findings

Multivariate statistical analyses showed that feelings of obligation to obey, trust in police, procedural justice, police effectiveness, relations with police officers and gender influence perceptions of police legitimacy. Significant differences between residents' perceptions of police legitimacy, obligation to obey, trust in police, procedural justice, police effectiveness and legal cynicism in urban, suburban and rural settings were also observed. In general, residents of rural areas were found to have more positive attitudes towards the police than those in urban and suburban settings.

Practical implications

The article is useful for police leaders and practitioners planning policies and training of police officers for democratic policing.

Social implications

Police legitimacy reflects the legitimacy of governance, as the police are the most visible representatives of the state authority. Therefore, police legitimacy is crucial for policing in urban, suburban and rural settings.

Originality/value

The study presents the first test of police legitimacy in a non-Western cultural environment based on a national sample of citizens, which enables the generalisation of concepts of legitimacy, and its correlates in a different cultural setting. The study also presents the first attempt to test and compare the effect of the settings (i.e. rural, suburban and urban) on variables influencing residents' perceptions of police legitimacy.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

Open Access
Article
Publication date: 5 May 2023

Lobna Abid, Sana Kacem and Haifa Saadaoui

This research paper aims to handle the effects of economic growth, corruption, energy consumption as well as trade openness on CO2 emissions for a sample of West African countries…

1341

Abstract

Purpose

This research paper aims to handle the effects of economic growth, corruption, energy consumption as well as trade openness on CO2 emissions for a sample of West African countries during the period 1980 and 2018.

Design/methodology/approach

The current work uses the pooled mean group (PMG)-autoregressive distributed lag (ARDL) panel model to estimate the dynamics among the different variables used in the short and long terms.

Findings

The findings demonstrate that all variables have long-term effects. These results suggest that gross domestic product (GDP) per capita exhibits a positive and prominent effect on CO2 emissions. Corruption displays a negative and outstanding effect on long-term CO2 emissions. In contrast, energy consumption in West African countries and trade openness create environmental degradation. Contrarily to long-term results, short-term results demonstrate that economic growth, corruption and trade openness do not influence the environmental quality.

Originality/value

Empirical findings provide useful information to explore deeper and better the link between the used variables. They stand for a theoretical basis as well as an enlightening guideline for policymakers to set strategies founded on the analyzed links.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 28 February 2023

Jan Marais Hugo and Paul Walter Sonnendecker

The adverse impacts of climate change coupled with rapid informal urbanization in the Southern African region are increasing the vulnerability of already sensitive population…

1044

Abstract

Purpose

The adverse impacts of climate change coupled with rapid informal urbanization in the Southern African region are increasing the vulnerability of already sensitive population groups. Consequently, these urban regions are highly vulnerable to urban heat island effects and heatwaves due to exogenous and endogenous factors. While the dynamic interplay between the built environment, climate and response strategies is known, this paper highlights the lived experience of informal settlement residents. It presents work from a project undertaken in Melusi, an informal settlement in Tshwane, South Africa, as a multi-disciplinary project focusing on improving the local resilience to climate change associated heat stress.

Design/methodology/approach

Following a mixed method approach, a semi-structured observational analysis of the spatial layout and material articulation of selected dwellings along with the continuous monitoring and recording of their indoor environments were undertaken.

Findings

The paper presents the research results in terms of the dwelling characteristics, as spatial and material-use strategies and documented heat stress exposure in these structures. The findings highlight that informal dwellings perform poorly in all cases due to endogenous factors and that inhabitants experience extreme heat stress conditions for between 6 and 10 h daily during the peak summer period.

Originality/value

Currently, there are little empirical data on the heat stress residents living in informal settlements in Southern Africa are experiencing. This article provides insight into the indoor environments of informal dwellings and hopes to contribute future guidelines or heat health policies.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

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