Search results

1 – 10 of 54
Book part
Publication date: 30 October 2023

Matthew J. Spaniol and Nicholas J. Rowland

Scenarios are cognitive aids for thinking about the future in a sustained and disciplined manner. Because scenarios must be facilitated, scenarios must be considered in the…

Abstract

Scenarios are cognitive aids for thinking about the future in a sustained and disciplined manner. Because scenarios must be facilitated, scenarios must be considered in the context of their practice. In the strategic management literature, there has been a considerable conversation on the practical difference between “hot” and “cold” cognition. Thinking in this conventional literature demonstrates how the facilitators of scenario planning workshops establish and channel the productive cognition of their clients away from hot cognition and toward cold cognition. But how? As a thought experiment, we examine whether the sociological concept of “emotional labor” helps explain the cognition management of clients by facilitators during scenario planning. We end by considering how a deeper practical understanding of emotional labor might help facilitators identify mechanisms and adapt their tools to better manage the cognitive-affective dimensions of scenario planning in practice.

Book part
Publication date: 30 October 2023

Robin Gustafsson, Kristian J. Sund and Robert J. Galavan

In this chapter, we reflect on cognitive aids and their role in strategy work. Strategy research and practice abound with frameworks, models, tools, and processes meant to…

Abstract

In this chapter, we reflect on cognitive aids and their role in strategy work. Strategy research and practice abound with frameworks, models, tools, and processes meant to describe and guide the strategy work of managers. These are all examples of cognitive aids. These aids guide and support managerial cognition, the way managers make sense of the world. What we collectively call the cognitive aids of strategy have a profound impact on the way managers learn about, conceptualize, share, and enact strategy work and strategies in their organizations. Despite the importance of their cognitive role, many cognitive aids in strategy are presented without reference to the underlying cognitive theory that explains why and how the aid might be useful. Tools are presented as useful for management thinking, but without any substantive reflection or exploration of the cognitive reasons. In this chapter, we provide a definition of cognitive aids in strategy and begin exploring the landscape of cognitive theories that can explain why something might be a cognitive aid. We then briefly outline the contributions to the edited volume “Cognitive Aids in Strategy,” and end with an invitation to expand your exploration beyond.

Details

Cognitive Aids in Strategy
Type: Book
ISBN: 978-1-83797-316-3

Keywords

Book part
Publication date: 30 October 2023

Cole E. Short and Timothy D. Hubbard

As one of the most influential theories in strategic management, Hambrick and Mason’s Upper Echelons Theory has yielded significant conceptual and empirical advancements linking…

Abstract

As one of the most influential theories in strategic management, Hambrick and Mason’s Upper Echelons Theory has yielded significant conceptual and empirical advancements linking executive characteristics and perceptions to decision-making. Specifically, work on this theory consistently shows that CEOs’ decisions are biased by personal characteristics to the benefit and detriment of firms. While this stream of research links executive decision processes to outcomes such as executive dismissals, analyst evaluations, and press coverage, surprisingly little is understood about if and whether the information CEOs convey is subject to the same filtering process by a firm’s key evaluators. Thus, in this chapter, we aim to extend Upper Echelons Theory by positing that a double filtering process occurs whereby the cognitive aids CEOs use can be informed by not only their cognitive base and values but also the characteristics and priorities of those who evaluate the nonverbal and verbal signals they send. To do so, we build on recent conceptual and empirical advancements to make a case for the decision-making biases and tendencies that influence signal interpretation by three key evaluator groups internal and external to the firm: boards of directors, financial analysts, and the media. We conclude by considering the implications of evaluators’ information filtering and how this more holistic view of Upper Echelons decision-making can enable executive teams to be strategic with the cognitive aids they use to influence evaluations.

Book part
Publication date: 30 October 2023

Robin Gustafsson

Artifacts are rarely used today to visualize thoughts, insights, and ideas in strategy work. Rather, textual and verbal communication dominates. This is despite artifacts and…

Abstract

Artifacts are rarely used today to visualize thoughts, insights, and ideas in strategy work. Rather, textual and verbal communication dominates. This is despite artifacts and visual representations holding many advantages as tools to create and make sense of strategy in teamwork. To advance our understanding of the benefits of visual aids in strategy work, I synthesize insights from cognitive psychology, neuroscience, and management research. My analysis exposes distinct neurocognitive advantages concerning attention, emotion, learning, memory, intuition, and creativity from visual sense-building. These advantages increase when sense-building activities are playful and storytelling is used.

Details

Cognitive Aids in Strategy
Type: Book
ISBN: 978-1-83797-316-3

Keywords

Article
Publication date: 21 December 2023

Adilson Carlos Yoshikuni, Rajeev Dwivedi, José Eduardo Ricciardi Favaretto and Duanning Zhou

The study aims to investigate how enterprise information systems strategies-enabled strategy-making (ISS-SM) influences organizational agility (OA) via the mediated role of…

Abstract

Purpose

The study aims to investigate how enterprise information systems strategies-enabled strategy-making (ISS-SM) influences organizational agility (OA) via the mediated role of IT-enabled dynamic capabilities (ITDC) under environmental dynamism (ED). The study also investigates natural country moderation associated with the business context of the countries where the respondents are located might influence these relationships.

Design/methodology/approach

The study aims to investigate how enterprise ISS-SM influences OA via the mediated role of ITDC under ED. The study also investigates natural country moderation associated with the business context of the countries where the respondents are located that might influence these relationships.

Findings

The results demonstrate that ISS-SM influences ITDC to gain OA independent of the ED level. Indian and Brazilian firms show no different effects in the relationship of the research model. However, post hoc analysis revealed that strong ISS-SM on OA is fully mediated by ITDC under higher ED with a substantial coefficient of determination, more prominent for Indian firms characterized by young-age and middle-size firms, agribusiness and government sectors.

Research limitations/implications

The fundamental to enabling practice and praxis of the strategy-as-practice approach to OA gains mediated through ITDC in different business context conditions.

Originality/value

The research contributes to extending the literature on the enterprise information systems strategy and information technologies capabilities.

Article
Publication date: 13 February 2024

Thomas A. Lee

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…

Abstract

Purpose

The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).

Design/methodology/approach

A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.

Findings

CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.

Research limitations/implications

The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.

Practical implications

Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.

Originality/value

The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 1 December 2023

Margie Foster, Hossein Arvand, Hugh T. Graham and Denise Bedford

In this chapter, the authors make the case that preserving and curating knowledge for the future involves more than changing methods and tactics or extending our current…

Abstract

Chapter Summary

In this chapter, the authors make the case that preserving and curating knowledge for the future involves more than changing methods and tactics or extending our current applications and technology to support knowledge capital. It means changing the way we think about the future. It means envisioning multiple futures where various elements may be known or unknown – a four-future quadrant. First, the authors explain what it means to think strategically in multiple known and unknown futures. Next, the chapter presents ideas for strategic thinking about future knowledge preservation and curation. Finally, the authors consider using the four futures to develop a flexible and relevant knowledge preservation and curation strategy.

Details

Knowledge Preservation and Curation
Type: Book
ISBN: 978-1-83982-930-7

Book part
Publication date: 7 February 2024

Anne M. Hewitt

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public…

Abstract

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.

Book part
Publication date: 12 February 2024

Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation…

Abstract

The construction workforce plays a crucial role in the successful delivery of any construction project and, eventually, the performance of any construction organisation. Effectively managing these workforces becomes crucial. However, past studies have shown that workforce management within the construction industry has been on the back foot, with workers being seen as resources required to deliver construction projects. This situation begs the need for a construction workforce management model that can be tailored to an organisation’s situation and adopted to manage workers and improve organisational performance effectively. To this end, this chapter reviewed existing workforce management theories, models, and practices to develop a suitable approach towards managing the construction workforce. Ultimately, a strategic workforce management with a classical view using a soft workforce management approach that embraces employees’ empowerment and development through trust was proposed. Five major practices that best suit the soft workforce management approach were identified as key constructs in the proposed construction workforce management model.

Details

Construction Workforce Management in the Fourth Industrial Revolution Era
Type: Book
ISBN: 978-1-83797-019-3

Keywords

1 – 10 of 54