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1 – 10 of over 136000Ashish Kalra, Raj Agnihotri, Sunali Talwar, Amin Rostami and Prabhat K. Dwivedi
Although the role of the internal competitive work environment is important, it remains understudied in a business-to-business (B2B) selling context. Grounded in job-demands…
Abstract
Purpose
Although the role of the internal competitive work environment is important, it remains understudied in a business-to-business (B2B) selling context. Grounded in job-demands resources theory, this study aims to investigate the relationships between internal competitive work environment, working smart, emotional exhaustion and sales performance.
Design/methodology/approach
Data were gathered from 147 salespeople working for a financial service firm. Sales performance ratings were reported by supervisors. Hypotheses were tested using structural equation modeling.
Findings
This study finds dual effects of the internal competitive work environment on salesperson’s job outcomes. Although such an environment improves working smart behaviors, which increases sales performance, it also increases emotional exhaustion, which reduces sales performance.
Research limitations/implications
This study extends job-demands resources theory by proposing internal competitive work environment as a challenge demand and extends the theory by proposing that a salesperson’s time management skills as a personal resource that may reduce such environment’s deleterious effects.
Practical implications
Sales managers should consider the complex nature of increasing competition within the organization and assess the ability of their workforce to effectively manage their time. Training programs that develop time management skills should also be promoted.
Originality/value
To the best of the authors’ knowledge, this study is among the first to consider the multifaceted effects of the internal competitive work environment in a B2B sales context. By focusing on the duality of the work environment, this study provides a greater understanding of the influences of organizational factors on sales performance.
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Michele Rubino, Filippo Vitolla and Antonello Garzoni
The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and…
Abstract
Purpose
The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and the internal control system. In particular, it aims to illustrate how the COBIT’s structure and processes impact on the seven categories of factors that compose the control environment.
Design/methodology/approach
This paper aims to highlight how an IT governance framework with its processes enables to improve the control environment assessment and implementation.
Findings
The analysis indicates that the implementation of the COBIT framework provides some indications for managers and auditors, which must implement or assess internal control system.
Practical implications
The adoption of the framework allows managers to focus effectively on integrating, aligning and linking processes. This improves the understanding of the key aspects connected to the control environment. In addition, the adoption of the framework allows overcoming some limitations regarding the Committee of Sponsoring Organizations framework.
Originality/value
This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on Accounting Information Systems themes and, through the examination of an IT governance framework, suggests solutions and tools than can help managers and auditors to address the control environment assessment.
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Michele Rubino, Filippo Vitolla and Antonello Garzoni
The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.
Abstract
Purpose
The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.
Design/methodology/approach
This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation.
Findings
The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk.
Practical implications
The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control.
Originality/value
This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.
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Paul Lamarche and Lara Maillet
Improving the performance of health care organizations is now perceived as essential in order to better address the needs of the populations and respect their ability to pay for…
Abstract
Purpose
Improving the performance of health care organizations is now perceived as essential in order to better address the needs of the populations and respect their ability to pay for the services. There is no consensus on what is performance. It is increasingly considered as the optimal execution of four functions that every organization must achieve in order to survive and develop: reach goals; adapt to its environment; produce goods or services and maintain values; and a satisfying organizational climate. There is also no consensus on strategies to improve this performance. The paper aims to discuss these issues.
Design/methodology/approach
This paper intends to analyze the performance of primary health care organizations from the perspective of Kauffman’s model. It mainly aims to understand the often contradictory, paradoxical and unexpected results that emerge from studies on this topic.
Findings
To do so, the first section briefly presents Kauffman’s model and lays forward its principal components. The second section presents three studies on the performance of primary organizations and brings out the contradictory, paradoxical and unexpected results they obtained. The third section explains these results in the light of Kauffman’s model.
Originality/value
Kauffman’s model helps give meaning to the results of researches on performance of primary health care organizations that were qualified as paradoxical or unexpected. The performance of primary health care organizations then cannot be understood by only taking into account the characteristics of these organizations. The complexity of the environments in which they operate must simultaneously be taken into account. This paper brings original development of an integrated view of the performance of organizations, their own characteristics and those of the local environment in which they operated.
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Yueyue Liu, Xu Zhang, Meng Xi, Siqi Liu and Xin Meng
For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a…
Abstract
Purpose
For start-ups or growing firms, to effectively navigate the unpredictable nature of digital development and achieve superior innovative performance, it is crucial to have a workforce comprised of creative and innovative employees. Drawing upon the principles of social information processing theory, this study aims to investigate whether specific combinations of organizational internal and external environments, as well as work characteristics in the digital age, can foster a high level of employee innovative behavior.
Design/methodology/approach
By collecting a multilevel and multisource data set comprising 693 employees and 88 CEOs from 88 start-ups or growing firms, this study used fuzzy-set qualitative comparative analysis to examine the distinctive configurations associated with achieving a high level of employee innovative behavior.
Findings
The study found that six solutions enabled employees to innovate more effectively, but six solutions led to the absence of employee innovative behavior.
Research limitations/implications
The findings of this study offer important theoretical and practical implications to motivate employee innovative behavior in Chinese enterprises.
Originality/value
First, this study contributes to the literature on employee innovative behavior by addressing the need to explore the impact of the digital context on promoting innovation among employees. Second, this study adds to the existing literature on employee innovation and entrepreneurship by examining multiple organizational contexts and their influence on innovative behavior. Third, this study makes a significant contribution to the field of employee innovative behavior by examining the macroenvironment surrounding digital transformation within enterprises and integrating both internal and external organizational factors.
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Hongtao Mao, Bo Zhu and Tian'an Wang
The aim of this paper is to examine the effect of organizational environment on engineering project cost management.
Abstract
Purpose
The aim of this paper is to examine the effect of organizational environment on engineering project cost management.
Design/methodology/approach
Taking China Railway Engineering Corporation 2nd Bureau (CREC 2nd Bureau for short) as an example, the authors conduct lots of semi‐structured interviews in its group corporation, company limited, two subsidiaries and two project departments, and finally collect textual data which include 30 paragraphs and more than 120,000 words. The authors then encode those interview data step by step for further analysis under the research paradigm of grounded theory.
Findings
Based on these encoded data, the paper builds concept, basic categories, main categories, which could be the factors affecting the engineering project cost management, the evidence chain and the complete story clue among these categories. Then finally constructs a theoretical framework called “3S” for short, which is comprised of the organizational structure supporting system, the control procedure supporting system and the social relation supporting system.
Research limitations/implications
Because of the insufficient importance placed on engineering project cost management by academics and few theoretical papers, this paper provides a new method for exploring the engineering project cost management and a theoretical reference for further research.
Practical implications
In this paper, the authors discuss the action mechanism of organizational environment in the engineering project cost management and provide for Chinese construction enterprises more explicit guidance on their cost management practice.
Originality/value
There is little research on determinants of engineering project cost by Chinese scholars, which is mainly shown as normative research. There is no perfect theoretical framework on the determinants of engineering project cost management, which is not beneficial to the knowledge of engineering project cost management and is not comprehensive and in depth enough for academics and practitioners. This paper conducts a field study in CREC 2nd Bureau based on grounded theory. At last, “3S” theoretical framework is established. This paper is embodied in using reality as the accordance, scientifically carding and spreading the theory and translating the practical experience into theory, so that it is beneficial for the engineering project cost management.
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Conor O’Leary, Errol Iselin and Divesh Sharma
Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into…
Abstract
Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information systems, and control procedures. Significant research exists as to auditors’ evaluations of internal controls. However, little work appears to consider the elements’ inter‐actions and relative significance. This study attempts to gauge the relative importance external auditors assign to the three elements. 94 practicing auditors evaluated internal control structures in two fictitious companies, one with strong internal control elements throughout, the other with one of the three set at a lower reliability level. The results indicate auditors consider control environment the most important element of internal control. The effect of weakening this element was that auditors assessed all three elements and overall evaluation as less reliable. Varying the other two elements did not have such significant effects. The findings carry ramifications for the auditing profession, particularly in drafting auditing standards on risk assessment.
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The purpose of this paper is to test a model in which diversity in goal orientation is associated with decreased team performance by virtue of reduced group information…
Abstract
Purpose
The purpose of this paper is to test a model in which diversity in goal orientation is associated with decreased team performance by virtue of reduced group information elaboration. In addition, the model considers the moderating role of internal team environment.
Design/methodology/approach
The paper takes the form of an empirical research in which the hypothesized relationships are investigated using hierarchical multiple‐regression analyses.
Findings
The findings show that teams high in diversity in goal orientation report lower levels of performance because of the lower group information elaboration. However, in the presence of a supportive team environment the negative relationship of diversity in goal orientation on group information elaboration are reduced.
Research limitations/implications
The paper is based on a cross‐sectional design.
Practical implications
The paper suggests management should consider goal orientation in team building, and provide interventions to improve team environment.
Social implications
Diversity has relevant consequences on interpersonal relations, decision‐making processes, and team performance. The results of the present study suggest ways in which teams might leverage the benefits of diversity and reduce coordination problems associated with it.
Originality/value
This study contributes to the diversity team literature by expanding Nederveen‐Pieterse and colleagues' research on diversity in goal orientation by emphasizing the role of internal team environment as moderator in the relationship between diversity in goal orientation and group information elaboration.
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Ansita Aggarwal and Nisarg Joshi
This article presents a comprehensive analysis of innovation in micro, small and medium enterprises (MSMEs) in India, focusing on the barriers and facilitators within their…
Abstract
Purpose
This article presents a comprehensive analysis of innovation in micro, small and medium enterprises (MSMEs) in India, focusing on the barriers and facilitators within their internal and external ecosystems.
Design/methodology/approach
A self-administered questionnaire was used to collect data from 1430 MSMEs across India, employing Structural Equation Modeling (SEM) to analyze the relationships between internal and external factors and innovation adaptation.
Findings
The findings indicate that factors such as top management and organization structure, communication, technological capability and adaptation and organizational culture have a positive impact on innovation adaptation within the internal environment. Conversely, employee and market orientation, as well as financial factors, have a negative influence. Regarding the external environment, industry and competitive analysis, internationalization and partner alliances were found to positively affect innovation adaptation, whereas the country's infrastructure and policies had a negative impact.
Originality/value
The study emphasizes that MSMEs have the potential to leverage their internal and external environments to foster innovation within their organizations.
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Elisa Vuori, Sanna Mutka, Pertti Aaltonen and Karlos Artto
The requirements of various participants of a project may conflict with the strategy of the project's parent organization and, consequently, the project may form its individual…
Abstract
Purpose
The requirements of various participants of a project may conflict with the strategy of the project's parent organization and, consequently, the project may form its individual strategy independently, to better align with the factors in its environment. The purpose of this paper is to describe the formation of the strategy of a project as a response to the project's environment, providing insight into a project's strategy formation, where the project does not merely reflect the strategy of the parent but where the parent is only one influential actor (of many) in the project's environment.
Design/methodology/approach
To increase understanding of the relationship between the project's environment, the strategy of the project‐based firm and the strategy formation of a project, the authors analyze a project of a metallurgy firm in an empirical case study. The authors use project literature and corporate venturing literature, look for the dimensions of project strategy and the factors in the project's environment and study how the factors in the environment shape the project's strategy.
Findings
The analysis suggests that factors in the internal and external environments affect the strategy formation with varying strength. The strategy of the case project was formed in micro‐level iterative processes, in interaction between dimensions of strategy of the project and factors in environment. The empirical case study suggests that a project initiated with strong influence of external factors has to face contradiction between the strategy and related influential factors in the parent organization of the project.
Originality/value
This paper contributes to our understanding of how the strategy of an individual project is formed through micro‐level processes that are related to external and internal factors that affect the strategy formation.
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