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1 – 10 of over 3000Nizar Mohammad Alsharari and Bobbie Daniels
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures…
Abstract
Purpose
The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.
Design/methodology/approach
This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.
Findings
The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.
Research limitations/implications
The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.
Originality/value
This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.
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Catarina Gonçalves Rodrigues and Bruno Barbosa Sousa
This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these…
Abstract
Purpose
This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.
Design/methodology/approach
The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.
Findings
The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.
Research limitations/implications
From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.
Originality/value
The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.
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Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised…
Abstract
Purpose
Corporate entrepreneurship (CE) has attracted considerable attention worldwide, and the challenges of managing employees’ entrepreneurial behaviours are increasingly recognised. However, the paucity of research on managers’ entrepreneurial behaviour in the United Arab Emirates multinational corporate environment creates a salient gap in the current understanding of how national and organisational cultures that not always align frame the critical problems of CE. This study aims to fill this research gap by examining multinationals’ CE antecedents drawing on an institutional perspective in Dubai.
Design/methodology/approach
The author conducts 54 in-depth interviews with middle managers in multinational enterprises. This study adopts a multiple case study research design to reveal whether an emergent discovery is exclusive to a particular case or is consistently replicated by multiple cases. The author has used abductive reasoning to systematically integrate analytical framework deduction with raw data induction.
Findings
This study’s findings indicate that CE in Dubai is ineffective and fragmented. Arguably, the cultural background of employees creates different circumstances and determinants of entrepreneurial behaviour. Hence, CE may not achieve epitome competencies without identifying multicultural nuances in an organisational context.
Originality/value
Existing research has placed relatively little emphasis on the role of individual national culture in multinational enterprises. This study’s results offer potentially valuable implications for theory, practice and future research addressing other emerging countries. This model presents a distinct CE architecture with compelling evidence for national culture (at the macro level), organisational culture, Corporate Entrepreneurship Assessment Instrument and emergent factors (at the meso level) and individual middle managers' real-life experience (at the micro level).
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Katarzyna Piwowar-Sulej, Ewa Popowicz and Adam Sulich
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC)…
Abstract
Purpose
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.
Design/methodology/approach
Empirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.
Findings
The research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.
Practical implications
The main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.
Originality/value
Studies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.
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Irfan Saleem, Muhammad Ashfaq and Shajara Ul-Durar
After completion of the case study, students will be able to learn, understand, examine and customize leadership styles per organizational culture; understand the conflict…
Abstract
Learning outcomes
After completion of the case study, students will be able to learn, understand, examine and customize leadership styles per organizational culture; understand the conflict management styles of a female leader; and comprehend the organizational change process to devise an effective communication strategy.
Case overview/synopsis
Ever-changing business demands managers adopt organizational change in leadership styles, business processes, updated skill sets and minds. One must be ready to understand influential nurtured corporate culture and human resource resistance towards the inevitable change. This case study attempted to discuss the female protagonist dealing with an organizational conflict. The case study introduces one such protagonist from a century-old woman’s educational institution. Subsequently, this case study presents organizational change under the leadership of a female protagonist. This teaching case study gives the reader an insight into situational leadership, conflict management styles and the corporate change process by implementing an appropriate communication strategy. This case study describes the change process through the various decision-making scenarios that an academic institute over a century old faced during the post-pandemic crisis after adding a crucial protagonist. The employee union, followed by students and administrative employees, has challenged the dominating leadership position held by the college principal. Protests occurred due to the college administrator’s refusal to adjust her approach to leadership. This teaching case then provided different leadership styles of the current and old leaders. Finally, the case study lists the challenges a leader faces during turbulent times and the lessons a leader should learn from such situations while transforming the institute.
Complexity academic level
The teaching case benefits undergraduate students in business management subjects such as conflict management, leadership and organizational behaviour. Nevertheless, trainers can use this case study to teach seasoned managers and emerging leaders the significance of adopting and implementing change while understanding situational leadership.
Supplementary materials
Teaching notes are available for educators only.
Subject code
CSS 10: Public Sector Management.
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This research investigates the critical role of data governance (DG) in shaping a data-driven culture (DDC) within organizations, recognizing the transformative potential of data…
Abstract
Purpose
This research investigates the critical role of data governance (DG) in shaping a data-driven culture (DDC) within organizations, recognizing the transformative potential of data utilization for efficiency, opportunities, and productivity. The study delves into the influence of DG on DDC, emphasizing the mediating effect of data literacy (DL).
Design/methodology/approach
The study empirically assesses 125 experienced managers in Indonesian public service sector organizations using a quantitative approach. Structural Equation Modeling (SEM) analysis was chosen to examine the impact of DG on DDC and the mediating effects of DL on this relationship.
Findings
The findings highlight that both DG and DL serve as antecedents to DDC, with DL identified as a crucial mediator, explaining a significant portion of the effects between DG and DDC.
Research limitations/implications
Beyond unveiling these relationships, the study discusses practical implications for organizational leaders and managers, emphasizing the need for effective policies and strategies in data-driven decision-making.
Originality/value
This research fills an important research gap by introducing an original model and providing empirical evidence on the dynamic interplay between DG, DL, and DDC, contributing to the evolving landscape of data-driven organizational cultures.
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Fábio de Oliveira Neves, Eduardo Gomes Salgado, Henrique Ewbank and Paulo Sampaio
Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable…
Abstract
Purpose
Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable and sustainable manufacturing system. This research aims to verify the state of the art of sustainability within the industrial production process through a systematic literature review, verifying the main characteristics in relation to industrial sustainability that the literature demonstrates.
Design/methodology/approach
The development of the research took place in three stages: a survey of articles with Journal Citation Reports (JCR), the construction of the database and descriptive analysis and text mining analyses of social networks and content. The survey took place through academically endorsed research platforms, totaling a total of 352 scientific articles, which included 18 quality management tools and worked with at least one sustainability indicator (financial, social and environmental).
Findings
Lean manufacturing, integrated management system and Six Sigma were the most cited quality tools, and articles containing the three indicators were found more frequently. It was found that most authors treated sustainability only as an environmental contribution. Knowledge of the organization's structural and management issues is essential for implementing sustainability and production process improvement.
Originality/value
This work is the first to develop a systematic analysis regarding the use of sustainability implementation in the industrial production process, considering a wide scope of production process tools, guiding on the characteristics of sustainability relating to the main critical success factors (CSFs), motivations, difficulties and benefits that lead industries in different parts of the world to implement sustainability.
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Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…
Abstract
Purpose
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.
Design/methodology/approach
Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.
Findings
Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.
Originality/value
The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.
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Mahwish Jamil, Simon Stephens and Ahmad Firdause Md Fadzil
Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.
Abstract
Purpose
Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.
Design/methodology/approach
A qualitative approach is used, in which semi-structured interviews were conducted with twelve family business owners. Data collected during the interviews provides insights into understanding, practices, motivations, behaviours and attitudes relating to sustainability.
Findings
Although awareness of sustainability processes and procedures is found to be low, sustainability is important to the family business. However, sustainability is not managed or implemented systematically.
Originality/value
The paper presents a new model to describe the sustainability practices of family businesses. Adoption of strategic entrepreneurship is advocated as mechanism for improving sustainability. Practical and policy implications are suggested to enhance the effectiveness of sustainability initiatives in family business settings.
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