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1 – 10 of over 11000Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…
Abstract
Purpose
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.
Design/methodology/approach
By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.
Findings
Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.
Practical implications
Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.
Originality/value
The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.
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Maria Carmela Annosi, Elena Casprini and Hector Parra
The aim of the paper is to analyze how actors in foodservice companies organize for inbound open innovation (OI).
Abstract
Purpose
The aim of the paper is to analyze how actors in foodservice companies organize for inbound open innovation (OI).
Design/methodology/approach
This paper conducted a case analysis of a large and successful foodservice company operating in the Dutch market. Furthermore, drawing on 18 interviews and archive data, we identified the main organizational practices involved in the implementation of inbound innovation activities and the ways they are embraced are defined.
Findings
The results provide a holistic view of the main organizational practices a foodservice company implemented at different organizational levels, to exploit external knowledge coming from third parties and to promote the sharing and recombination of knowledge resources within the organization. The identified organizational practices reveal the main interaction patterns between relevant internal actors and other external parties in the company network, as well as between actors on different hierarchical organizational levels which allows processing relevant innovation information and make relevant decisions about it.
Research limitations/implications
Implications are provided in terms of both theory and practice. This paper helps foodservice companies to create an internal organizational environment that supports the exploitation of customer knowledge.
Originality/value
There are few studies on how companies organize themselves for OI in general, and especially in the foodservice sector.
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Atul Prashar and Moutusy Maity
This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes…
Abstract
Purpose
This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes several operationalizations of internal branding and tests the moderating effect of employee’s personal characteristics and job characteristics on the relationship between internal branding and employee commitment.
Design/methodology/approach
This paper uses meta-analysis as the research methodology. The analysis includes a sample of 65 studies (from 62 published works), yielding 226 effect sizes (coded into 82 composite effect sizes) over an aggregated sample of 21,706 respondents.
Findings
This study finds that brand communication, brand-centered human resource management (HRM), training and development, organizational support and culture, brand-centered leadership and an excellent reward system are the key operationalizations of internal branding. Furthermore, employee’s personal (education, age and gender) and job (tenure, work status and level of customer orientation) characteristics significantly moderate the internal branding–employee commitment relationship.
Research limitations/implications
Limited empirical literature on some of the internal branding operationalizations such as brand-centered HRM and rewards has curbed the scope of moderator analysis.
Practical implications
This paper proposes some effective ways of implementing internal branding strategies and provides support for boundary conditions that brand managers should consider to strengthen the impact of internal branding activities on employee commitment.
Originality/value
As per the authors’ knowledge, this paper is among the few quantitative consolidations of four decades of research on the internal branding–employee commitment relationship.
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Xiuyun Yang and Qi Han
The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital…
Abstract
Purpose
The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital transformation. In addition, this study explains how enterprise digital transformation affects ESG performance.
Design/methodology/approach
The sample covers 4,646 nonfinancial companies listed on China’s A-share market from 2009 to 2021. The study adopts the fixed-effects multiple linear regression to perform the data analysis.
Findings
The study finds that enterprise digital transformation has a significant inverted U-shaped impact on ESG performance. Moderate digital transformation can improve enterprise ESG performance, whereas excessive digital transformation will bring new organizational conflicts and increase enterprise costs, which is detrimental to ESG performance. This inverted U-shaped effect is more pronounced in industrial cities, manufacturing industries and enterprises with less financing constraints and executives with financial backgrounds. Enterprise digital transformation mainly affects ESG performance by affecting the level of internal information communication and disclosure, the level of internal control and the principal-agent cost.
Practical implications
The government should take multiple measures to encourage enterprises to choose appropriate digital transformation based on their own production behaviors and development strategies, encourage them to innovate and upgrade their organizational management and development models in conjunction with digital transformation and guide them to use digital technology to improve ESG performance.
Social implications
This study shows that irrational digital transformation cannot effectively improve the ESG performance of enterprises and promote the sustainable development of the country. Enterprises should carry out reasonable digital transformation according to their own development needs and finally improve the green and sustainable development ability of enterprises and promote the sustainable development of society.
Originality/value
This study examines the relationship between enterprise digital transformation and ESG performance. Different from the linear relationship between the two in previous major studies, this study proves the inverse U-shaped relationship between enterprise digital transformation and ESG performance through mathematical theoretical model derivation and empirical test. This study also explores in detail how corporate digital transformation affects ESG performance, as well as discusses heterogeneity at the city, industry and firm levels. It is proposed that enterprises should take into account their own characteristics and carry out reasonable digital transformation according to their development needs.
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Fahime Ebrahimi, Mehdi Sarikhani and Amin Rostami
The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional…
Abstract
Purpose
The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.
Design/methodology/approach
The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.
Findings
The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.
Originality/value
This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.
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Celia Sama-Berrocal and Beatriz Corchuelo Martínez-Azúa
The agribusiness in Extremadura (Spain) is one of the main economic activities in the region. Within this industry, cooperativism stands out as a strategic component that…
Abstract
Purpose
The agribusiness in Extremadura (Spain) is one of the main economic activities in the region. Within this industry, cooperativism stands out as a strategic component that influences the fixation of the rural population and the development of the territory. Likewise, innovation is fundamental for the competitiveness of companies. The aim of this study is to analyse the existence of a relationship between several business variables: strategy, culture, work climate, management, organisation and market orientation in the innovative performance of agri-food cooperative companies. Differences with other types of agri-food organisations are also analysed.
Design/methodology/approach
The authors proposed a conceptual research model, which aims to determine the influence of several business variables on innovative performance. A qualitative methodology was used through a multiple case study where five Extremaduran agri-food cooperatives were chosen to carry out the research.
Findings
The results show that the business variables are valued positively as factors that enhance innovative performance. Moreover, the peculiarities of cooperatives show several differences with respect to non-cooperative companies.
Originality/value
The results contribute to agri-food cooperatives' managers developing specific actions that improve the competitiveness and sustainability of agribusiness based on innovation.
Objetivo
La agroindustria en Extremadura (España) es una de las principales actividades económicas de la región. Dentro de esta industria, el cooperativismo destaca como un componente estratégico que influye en la fijación de la población rural y en el desarrollo del territorio. Asimismo, la innovación es fundamental para la competitividad de las empresas. El objetivo de este estudio es analizar la existencia de relación entre diversas variables empresariales: estrategia, cultura, clima laboral, gestión, organización y orientación al mercado en el desempeño innovador de las empresas cooperativas agroalimentarias. También se analizan las diferencias con otros tipos de organizaciones agroalimentarias.
Diseño/metodología/enfoque
Se propuso un modelo conceptual de investigación, cuyo objetivo es determinar la influencia de diversas variables empresariales en el rendimiento innovador. Se utilizó una metodología cualitativa a través de un estudio de caso múltiple en el que se eligieron cinco cooperativas agroalimentarias para llevar a cabo la investigación.
Resultados
Los resultados muestran que las variables empresariales se valoran positivamente como factores que potencian el rendimiento innovador. Además, las peculiaridades de las cooperativas muestran varias diferencias con respecto a las empresas no cooperativas.
Originalidad/valor
Los resultados contribuyen a que los gestores de las cooperativas agroalimentarias desarrollen acciones específicas que mejoren la competitividad y sostenibilidad de la agroindustria basada en la innovación.
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This paper addresses the emergence of strategic agility as adaptive capability to face the need to adapt to a constantly changing environment. Special emphasis is paid to…
Abstract
Purpose
This paper addresses the emergence of strategic agility as adaptive capability to face the need to adapt to a constantly changing environment. Special emphasis is paid to governance mechanisms as a microfoundation of dynamic capabilities, investigating the dynamics and outcome in regards to the digitalization of supply chains and its socio-economic relations of its members.
Design/methodology/approach
A multiple-case study method is applied to explain the impact of a digitalization initiative in the form of an I4.0 implementation in a supply chain context. Building on qualitative in-depth interviews of experts in managerial positions, 16 cases from the manufacturing industry involving an I4.0 implementation across the supply chain were analyzed. Based on a conceptual design science approach, the CIMO logic (context, intervention, mechanisms and outcome) framework is used to investigate the interplay between agility as a dynamic capability and governance mechanisms.
Findings
The studied cases demonstrate an intensification of synergistic combinations of inter-firm resources to manage digitalization across the supply chain (SC). With the implementation of I4.0, competitive advantage along the SC takes higher priority over the competitive advantage in the individual or dyadic perspective. Strategic agility as a dynamic capability to cope with and adapt to the changing environment is hereby crucial emphasizing relational SC governance (SCG) as essential as a microfoundation to adjust the structure and management of SCs. Relationships, which allow competitive advantage as a SC balance out traditional power mechanisms within the SC hierarchy. Trust, collaboration and flexibility, aligned with common incentives in generating competitive advantages enable the SCs to mitigate uncertainty and risk while preventing opportunistic behavior.
Practical implications
The study offers SCM managers in-depth insights into strategic agility and how to address the recent challenge of digitalization successfully. Identifying crucial dynamics within SCG mechanisms based on first-hand use cases, practical success factors for implementing I4.0 to optimize effectiveness and efficiency can be derived how to structure and manage future SCs.
Originality/value
This paper contributes to the first insights examining the implications of digitalization and the role of strategic agility as a capability to adapt. Investigating the microfoundation of governance within this capability, this research provides insights on the socio-economic level, while discussing specific mechanisms how relationships of SCs evolve proposing relevant insights for future research.
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Albi Thomas and M. Suresh
The purpose of this study is to identify organisational homeostasis factors in the context of healthcare organisations and to develop a conceptual model for green transformation.
Abstract
Purpose
The purpose of this study is to identify organisational homeostasis factors in the context of healthcare organisations and to develop a conceptual model for green transformation.
Design/methodology/approach
The organisational homeostasis factors were determined by review of literature study and the opinions of healthcare experts. Scheduled interviews and closed-ended questionnaires are employed to collect data for this research. This study employed “TISM methodology” and “MICMAC analysis” to better comprehend how the components interact with one another and prioritise them based on their driving and dependence power.
Findings
This study identified 10 factors of organisational homeostasis in healthcare organisation. Recognition of interdependence, hormesis, strategic coalignment, consciousness on dependence of healthcare resources and cybernetic principle of regulations are the driving or key factors of this study.
Research limitations/implications
The study's primary focus was on the organisational homeostasis factors in healthcare organisations. The methodological approach and structural model are used in a healthcare organisation; in the future, these approaches can be applied to other industries as well.
Practical implications
The key drivers of organisational homeostasis and the identified factors will be better comprehended and understood by academic and important stakeholders in healthcare organisations. Prioritizing the factors helps the policymakers to comprehend the organisational homeostasis for green transformation in healthcare.
Originality/value
In this study, the TISM and MICMAC analysis for healthcare is proposed as an innovative approach to address the organisational homeostasis concept in the context of green transformation in healthcare organisations.
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The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs)…
Abstract
Purpose
The rise of emerging economies in the innovation landscape has often been attributed to the positive spillovers of innovation capabilities from multinational corporations (MNCs). However, it is less certain that their innovative capabilities imported from the home country function effectively in the host country from the outset. This study examines the performance of the innovation capabilities of MNC subsidiaries in emerging economies over time by considering the gradual process of their learning about host countries.
Design/methodology/approach
We employed stochastic frontier analysis to measure innovation capabilities, our focal construct. For regression analysis, we applied the Mundlak estimator, a variant of the fixed-effects panel estimator, to a sample comprising subsidiaries of MNCs from technologically advanced nations operating in Korea between 2006 and 2016.
Findings
Our results indicate that the innovation capabilities of MNC subsidiaries initially underperform those of local firms but improve over time, eventually surpassing the capabilities of their local counterparts. Furthermore, our findings reveal that institutional distance amplifies the underperformance of the innovation capabilities of MNC subsidiaries.
Originality/value
This study contributes to the literature by extending both theoretical development and empirical measurement of innovation capabilities in cross-national settings. Additionally, it deepens our understanding of whether and how MNC subsidiaries adapt their innovation capabilities to the local market environment.
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The aim of this study is to empirically examine the impact of several environmental, organisational and managerial characteristics on entrepreneurial orientation (EO).
Abstract
Purpose
The aim of this study is to empirically examine the impact of several environmental, organisational and managerial characteristics on entrepreneurial orientation (EO).
Design/methodology/approach
This study draws on resource-based view theory to construct a quantitative research method. Data were collected by means of a structured questionnaire and analysed by SmartPLS 3 (partial least squares structural equation modelling) software. The sample comprised 185 managers at domestic Israeli companies within various industries.
Findings
The data analysis shows that market turbulence, technological turbulence and risk-taking tendency have a positive impact on EO, while centralisation has a negative effect on EO, and formalisation does not affect it at all.
Originality/value
This study emphasises the importance of environmental, organisational and managerial characteristics as capabilities within an organisation and has practical implications for managers with regard to achieving a competitive advantage by promoting their EO.
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