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Article
Publication date: 8 March 2024

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…

Abstract

Purpose

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

Design/methodology/approach

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

Findings

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

Originality/value

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Details

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

Keywords

Book part
Publication date: 19 June 2012

Jennifer Kunz and Stefan Linder

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human…

Abstract

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this research gap, this chapter analyzes the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort.

Methodology/approach – We conducted a vignette study with undergraduate students of an accounting course in a German University in early 2009. Each participant was confronted with a written description of a hypothetical business situation (a vignette) on which the participants should base their further answers. These vignettes also contained a description of a remuneration system. Among other things, the degree of this remuneration system's controllability was varied from vignette to vignette. After reading the vignette each participant was instructed to answer some questions regarding his/her willingness to exert additional effort in the described situational context and the motivational reasons behind this willingness.

Findings – The study exhibits that a lack of perceived controllability has a negative impact on extrinsic, but also on intrinsic, motivation and thereby on work effort.

Originality – The findings put the current discussion into a broader perspective, as they suggests that adherence to the principle of controllability is not only warranted given the impact on extrinsic motivation as discussed in large parts of the literature but also for intrinsic motivation.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Content available
Book part
Publication date: 19 June 2012

Abstract

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Book part
Publication date: 11 February 2019

Stefan Linder

Middle managers’ intrapreneurial actions can be a powerful source of organizational adaptation and strategic renewal. Better understanding what drives such intrapreneurial actions…

Abstract

Middle managers’ intrapreneurial actions can be a powerful source of organizational adaptation and strategic renewal. Better understanding what drives such intrapreneurial actions is important, yet requires data, which allows testing directional claims. For example, whereas autonomy and supportive leadership might be antecedents to such intrapreneurial behavior, it equally seems possible that firms delegate more autonomy to individuals behaving entrepreneurially (rather than being “lazy”) or that senior managers are more inclined to show support for individuals engaging in entrepreneurial action. Lagged or longitudinal survey evidence to test whether autonomy and leadership support are antecedents of intrapreneurship or consequences, is – like for many other questions in research on strategic responsiveness – hard and expensive to collect. Vignette experiments (also called factorial surveys or conjoint studies) may be a way out – especially when combined with cross-sectional evidence. The present chapter illustrates this approach by studying the relations among autonomy, supportive leadership, and intrapreneurship by means of a vignette experiment and a cross-sectional field survey. The findings suggest that autonomy and supportive leadership are indeed antecedents to intrapreneurial behavior and illustrate the value of vignette experiments for research on strategic responsiveness.

Details

Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management
Type: Book
ISBN: 978-1-78973-011-1

Keywords

Content available
Book part
Publication date: 2 June 2005

Carles Alsinet is Professor of Social Psychology in the Faculty of Pedagogy and Psychology at the University of Lleida, Spain. His primary research interests are on children's…

Abstract

Carles Alsinet is Professor of Social Psychology in the Faculty of Pedagogy and Psychology at the University of Lleida, Spain. His primary research interests are on children's rights and children's well-being.Loretta E. Bass is an Assistant Professor of Sociology at the University of Oklahoma. She focuses her research on children and stratification issues, and completes research in West Africa and the U.S. She recently completed a book, Child Labor in Sub-Saharan Africa, (Lynne Rienner Publishers, 2004) which offers a window on the lives of Africa's child workers drawing on research and demographic data from 43 countries. Dr. Bass’ research has appeared in Population Research and Policy Review, Political Behavior, Anthropology of Work Review, and the International Journal of Sociology and Social Policy.Michael F. C. Bourdillon was born in Africa and has spent most of his life in Zimbabwe. He is a social anthropologist, who has taught for over 25 years in the Department of Sociology, University of Zimbabwe. He has researched and published extensively on African religion. In recent years, his focus has turned to disadvantaged children in Zimbabwe. Apart from his academic work, he has long worked with an organization supporting street children in Harare. He has also cooperated with Save the Children Alliance, facilitating the establishment of a movement of working children in that country.Doris Bühler-Niederberger is Professor in Sociology at the University of Wuppertal, Germany. Several of her recent research projects have concerned childhood as a domain of professional, moral and political interest and images of childhood and children in public and professional debates. Her teaching and research interests are mainly focused on the sociology of private life and on private strategies of production and reproduction of social status and social order.Suellen Butler is currently the College Program Head of Urban Education (URBCC) and soon will be the coordinator of the Elementary Education in Multicultural Settings (ELEDM) program at Penn State Delaware County. Dr. Butler's contribution to this volume explores the activities and practices of the National School and Community Corp (NSCC), an AMERICORP school-based mentoring program in Philadelphia. Dr. Butler examines in what ways these school-based mentoring programs impact the childhood experiences of children and their schools.Steve Carlton-Ford is Associate Professor of Sociology at the University of Cincinnati, and an affiliate with the Department of Sociology's Kunz Center for the Study of Work and Family. His research examines both the impact of war on children's life chances and the effect of chronic childhood illness (particularly epilepsy) on family relationships and children's well being. He currently edits Sociological Focus, the journal of the North Central Sociological Association.Ferran Casas is Senior Professor of Social Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. He is Director of the Research Institute on Quality of Life. He is author of many books and articles on children's rights. His main topics of research are well-being and quality of life, children's rights and intergenerational relationships.Verna Chow has training in neuropsychology and is a researcher at the University of Calgary. Verna Chow's and Dr. Hiller's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.Laura Daniel received a FAPESP Award as a student at Sao Paulo State University (UNESP) – Marilia, for researching “Toys and Games: Childhood in the Parque das Nações Favela,” which was supervised by Dr. Ethel Volfzon Kosminsky. She is currently a Social Sciences Master's degree student at the same university in Brazil, researching children and gender.Fabio Ferrucci is an Associate Professor of Sociology of Culture and Sociology of Education at the Faculty of Human Sciences of the University of Molise (Italy). His research focuses on the family, social policy and non-profit sector. He is the author of several articles on childhood and family policies in Italy.Cristina Figuer holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Kevin M. Fitzpatrick is a Professor of Sociology at the University of Birmingham, Birmingham, Alabama. His primary research focus is on health-compromising behavior among children and adolescents. In addition, he continues his work examining the role of environments and their impact on the mental health and well-being of homeless, youth, and other high-risk populations.Mònica González holds a Master's in Psychology and is currently a doctoral student in the Psychology and Quality of Life Program and researcher of the Institute on Quality of Life at the University of Girona, Spain.Daniela Grignoli is a Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She teaches Sociological Methodology and conducts research on children and new technologies.Mireia Gusó holds a Master's in Economics and is currently a researcher of the Institute on Quality of Life at the University of Girona, Spain.Patrick Heuveline is Assistant Professor in the Department of Sociology at the University of Chicago, and Research Associate at the Population Research Center, NORC and the University of Chicago. His research centers on the family as an adaptive institution and its key role in linking macro-level changes and individual behaviors. He is currently studying the consequences of mortality change in Cambodia and in high HIV-prevalence populations in Southern Africa. In addition, he is launching an international study of the effects of the relationship between the family and the State on youth well being across Western countries.Harry H. Hiller is Professor of Sociology at the University of Calgary. His specialization is dealing with macro-level questions about Canadian Society and he is the author of Canadian Society: A Macro Analysis (Prentice-Hall, numerous editions). Dr. Hiller's and Verna Chow's contribution to this volume stems from a mutual interest in second-generation immigrants and their adaptation to Canadian Society, which officially proclaims itself as multicultural.David A. Kinney received his Ph.D. in Sociology from Indiana University-Bloomington and did post-doctoral work at the University of Chicago. He is currently Associate Professor of Sociology at Central Michigan University and an affiliate faculty member at the Center for the Ethnography of Everyday Life at the University of Michigan. In addition to being the current Co-Series Editor of the Sociological Studies of Children and Youth with Katherine Brown Rosier, his publications have appeared in Sociology of Education, Youth and Society, Personal Relationships During Adolescence (Sage), and New Directions for Child and Adolescent Development (Jossey-Bass). He is currently conducting ethnographic research with children and their parents in a study of how families manage work, home life, and children's activity involvement in a fast-paced society.Ethel Volfzon Kosminsky, Professor of Sociology at Sao Paulo State University (UNESP) – Marilia, has been a recipient of research grants from the Brazilian organization CNPq and was a Fulbright grantee in the U.S. in 1995. Chair of the Graduate Program of Social Sciences at UNESP-Marilia from 2000 to 2004, she currently leads the Center of Studies of Children and Adolescents at UNESP-Marilia, and the Network for the Study of Latin American Children and Youth.Madeleine Leonard is a Reader in Sociology at the School of Sociology and Social Policy, Queen's University, Belfast. Her research interests fall within the broad remit of the “new sociology” of childhood and she has conducted research with children on a wide range of topics including their experiences of poverty, their experiences of paid employment and their participation in domestic labor within the household. Her current research concerns Protestant and Catholic children growing up along one of the most contentious peace-lines in Belfast and the research examines children's roles as political actors in Northern Irish society.Antonio Mancini is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). He is the author of several articles on children's rights. He has also co-edited a book about the rights of the children.Hyunjoon Park is a Doctoral Candidate in Sociology at the University of Wisconsin-Madison. His research focuses on the process of transition to adulthood, particularly among young people in East Asia, across several dimensions including educational and occupational attainment. Currently, he is working on a dissertation project that compares the effects of family and school on educational achievement among 15-year olds in 30 countries using the PISA data. Recent publications include “Age and Self-Rated Health in Korea: A Research Note” (Social Forces, forthcoming) and “Racial/Ethnic Differences in Voluntary and Involuntary Job Mobility among Young Men” (with Gary Sandefur, Social Science Research, 2003).Bettina F. Piko, M.D., Ph.D., graduated from medical school in 1991, then started her career in the field of public health. In the meantime, she earned an M.A. degree in sociology and a Ph.D. in health psychology and behavioral sciences. Currently she is an associate professor of behavioral sciences at the University of Szeged Hungary, and her research activities embrace research topics from psychosocial youth development, substance use and problem behavior, up to psychosocial work environment, social support and societal stress.Samantha Punch is a Lecturer in Sociology in the Department of Applied Social Science at Stirling University. She recently completed a British Academy Postdoctoral Fellowship during which time she conducted a study of children's experiences of sibling relationships and birth order in the U.K. Prior to this, she worked with Roger Fuller, Christine Hallett and Cathy Murray on the project “Young People and Welfare: Negotiating Pathways” which explored Scottish children's problems and their coping strategies, as part of the ESRC's Children 5–16 Programme. Her doctoral research included two years of ethnographic fieldwork on rural childhoods in Bolivia where she investigated the ways in which children and young people negotiate their autonomy at home, school, work and play.Marina Rago is a Junior Researcher at the Department of Economics, Management and Social Sciences of the University of Molise (Italy). She is currently involved in research projects on the implementation of children's rights.Katherine Brown Rosier is currently Associate Professor of Sociology at Central Michigan University. She published Mothering Inner-City Children in 2000 with Rutgers University Press and is currently the Co-Series Editor of the Sociological Studies of Children and Youth with David Kinney. Other publications have appeared in The Journal of Contemporary Ethnography, Human Development, The Journal of Comparative Family Studies, and several other journals and edited volumes. While continuing to write on experiences of low-income African-American children and families, she is also conducting research and writing a book with colleague Scott L. Feld on Louisiana's Covenant Marriage.Carles Rostan is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain and researcher of the Institute on Quality of Life. His primary research interests are on children's development and children's rights.Marta Sadurní is Professor of Developmental Psychology in the Faculty of Education and Psychology at the University of Girona, Spain. She is researcher of the Institute on Quality of Life. Her primary research interests are on children's development and children's rights.Gary D. Sandefur is Professor of Sociology at the University of Wisconsin-Madison. His publications include Growing Up with a Single Parent (Harvard University Press, 1994) with Sara McLanahan, “What Happens after the High School Years among Young Persons with Disabilities,” Social Forces, 82 (2003), 803–832 with Thomas Wells and Dennis Hogan, and “Off to a Good Start? Postsecondary Education and Early Adult Life,” in Richard Settersten, Frank Furstenberg, and Ruben Rumbaut (Eds), On the Frontier of Adulthood: Theory, Research, and Public Policy, University of Chicago Press, forthcoming with Jennifer Eggerling-Boeck and Hyunjoon Park. He is currently working on quantitative and qualitative analyses of the transition to adulthood in the United States and other countries.Angelo Saporiti is Professor of Sociology at the Faculty of Economics of the University of Molise (Italy). Dr. Saporiti also teaches Social Ethics, and is the author of books and articles on children's rights. Angelo Saporiti is involved in various research international networks on childhood sociology and children's rights.Jeffrey M. Timberlake is Assistant Professor of Sociology and Research Associate at the Kunz Center for the Study of Work and Family at the University of Cincinnati. He primarily studies the causes and consequences of urban inequality, particularly race-ethnic residential segregation. Current projects include analyzing data from the 1970 to 2001 Panel Study of Income Dynamics and the 1970 to 2000 U.S. Censuses to estimate racial inequality in children's neighborhood socioeconomic status. In addition to his work with Patrick Heuveline on comparative family demography, he is also conducting several studies of race-ethnic attitudes in America.Darlene Romania Wright is Assistant Professor of Sociology at Birmingham-Southern College. Her primary research interests pertain to adolescent health-compromising behavior. Her current research is on the effects of social capital on violent behavior among secondary school students.

Details

Sociological Studies of Children and Youth
Type: Book
ISBN: 978-0-76231-183-5

Book part
Publication date: 6 September 2024

Gavriella Rubin Rojas, Jennifer Feitosa and M. Gloria González-Morales

Mindfulness-based interventions are on the rise in workplace settings to enhance Well-Being and address work stress. Their popularity is in part due to the fact that they are…

Abstract

Mindfulness-based interventions are on the rise in workplace settings to enhance Well-Being and address work stress. Their popularity is in part due to the fact that they are often assumed to have a net positive impact on both workers’ Well-Being and organizational functioning. However, the majority of workplace mindfulness practice and research focuses on individual-level mindfulness interventions and their associated outcomes, like reduced stress. However, the modern workplace is highly dependent on positive team functioning, and the impact of mindfulness in teams is lesser known. This review differentiates individual mindfulness from team mindfulness and explores how both individual and team mindfulness impact team functioning. The authors review mindfulness and teams’ literature to understand antecedents, correlated mediators, and consequences of mindfulness in team contexts, team processes, and the boundary conditions related to mindfulness outcomes. This review adds to the budding theoretical conversation regarding mindfulness at work and contributes valuable insight into the practical applications of mindfulness in teams.

Details

Stress and Well-Being in Teams
Type: Book
ISBN: 978-1-83797-731-4

Keywords

Abstract

Details

Personalized Principal Leadership Practices
Type: Book
ISBN: 978-1-78973-635-9

Article
Publication date: 3 August 2015

Peter Tatham, Jennifer Loy and Umberto Peretti

3D printing (3DP), which is technically known as additive manufacturing, is being increasingly used for the development of bespoke products within a broad range of commercial…

1204

Abstract

Purpose

3D printing (3DP), which is technically known as additive manufacturing, is being increasingly used for the development of bespoke products within a broad range of commercial contexts. The purpose of this paper is to investigate the potential for this technology to be used in support of the preparation and response to a natural disaster or complex emergency and as part of developmental activities, and to offer a number of key insights following a pilot trial based in the East African HQ of a major international non-governmental organisation.

Design/methodology/approach

Using an illustrative example from the water, sanitation and hygiene (WASH) field this paper demonstrates, from both a theoretical and practical standpoint, how 3DP has the potential to improve the efficiency and effectiveness of humanitarian logistic (HL) operations.

Findings

Based on the pilot trial, the paper confirms that the benefits of 3DP in bespoke commercial contexts – including the reduction of supply chain lead times, the use of logistic postponement techniques and the provision of customised solutions to meet unanticipated operational demands – are equally applicable in a humanitarian environment. It also identifies a number of key challenges that will need to be overcome in the operationalisation of 3DP in a development/disaster response context, and proposes a hub-and-spoke model – with the design and testing activities based in the hub supporting field-based production at the spokes – to mitigate these.

Research limitations/implications

In addition to an extensive review of both the HL and additive manufacturing literature, the results of the pilot trial of 3DP in support of humanitarian operations, are reported. The paper recommends further detailed analysis of the underpinning cost model together with further field trials of the recommended organisational construct and testing of the most appropriate materials for a given artefact and environment.

Practical implications

3DP has the potential to improve the response to disasters and development operations through the swift production of items of equipment or replacement spare parts. With low capital and running costs, it offers a way of mitigating delays in the supply chain through on site fabrication to meet an identified requirement more swiftly and effectively than via the traditional re-supply route, and it allows for adaptive design practice as multiple iterations of a product are possible in order to optimise the design based on field testing.

Social implications

The logistic challenges of responding in a disaster affected or development environment are well documented. Successful embodiment of 3DP as part of the humanitarian logistician’s portfolio of operational techniques has the potential to deliver more efficient and effective outcomes in support of the beneficiaries as well as a sense of empowerment in relation to problem solving. In addition, it has the longer term potential for the creation of a new industry (and, hence, income source) for those living in remote locations.

Originality/value

The research demonstrates that, whilst 3DP is increasingly found in a commercial environment, its use has not previously been trialled in a humanitarian context. The research reported in this paper confirms the potential for 3DP to become a game-changer, especially in locations which are logistically difficulty to support.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 5 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 8 June 2015

Nancy Hodges, Kittichai Watchravesringkan, Jennifer Yurchisin, Elena Karpova, Sara Marcketti, Jane Hegland, Ruoh-Nan Yan and Michelle Childs

– The purpose of this study was to explore strategies used by successful female entrepreneurs to manage the challenges of running a small apparel business.

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Abstract

Purpose

The purpose of this study was to explore strategies used by successful female entrepreneurs to manage the challenges of running a small apparel business.

Design/methodology/approach

A qualitative research design was used. Primary and secondary data were collected on small business in three countries: Russia, South Africa and Thailand. In-depth interviews were conducted with a total of 11 female small apparel business owners. Businesses ranged from tailoring and custom clothing shops, to small-scale design and production, as well as small apparel retail stores.

Findings

Three emergent themes highlight the similarities and differences that surfaced across the participants’ narratives. Key issues within the thematic areas point to the need for these women to be creative in finding resources to start and grow their small apparel businesses, and to manage the competition that they face within this industry.

Research limitations/implications

It is difficult to generalize the findings of this study beyond the sample. Implications of the findings for understanding the needs of female apparel entrepreneurs and small business owners are considered.

Originality/value

Despite the significance of women to the apparel industry as well as small business ownership, thus far, the role of women as apparel entrepreneurs and small business owners has been under-examined in the literature. This study offers insight into what it is like for women seeking to succeed as apparel entrepreneurs and small business owners.

Details

International Journal of Gender and Entrepreneurship, vol. 7 no. 2
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 11 July 2016

Jennifer Millspaugh and Anthony Kent

– The purpose of this paper is to examine the co-creation of small and medium enterprise (SME) designer fashion brands during internationalisation.

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Abstract

Purpose

The purpose of this paper is to examine the co-creation of small and medium enterprise (SME) designer fashion brands during internationalisation.

Design/methodology/approach

As an exploratory study, this research utilises grounded theory methodology and incorporates the use of 38 semi-structured in-depth interviews with designer fashion enterprises (DFEs) and their support network of sales and PR agencies.

Findings

Co-creation was identified as an important element for the successful integration of the entrepreneurial DFE into the global fashion industry network. Within relationship marketing, the concept of co-creation emphasises consumer experience, influence and power in the development of brand value. However current understanding of co-creation inadequately explains the development of the entrepreneurial designer fashion brand, requiring examination of the concept using grounded theory. The findings of this research highlight how these SMEs react and respond to the interpretation of their brand identity through the co-creation process as they seek to introduce and grow their firms within the global fashion marketplace.

Originality/value

This paper identifies the influence of industry stakeholders on the process of fashion brand co-creation. Additionally, by identifying the process by which the entrepreneurial DFE navigates the introduction of their collections to the industry’s network, and responds to interpretations of the firm’s brand identity, this paper recognises the influence of the firm throughout the co-creation process.

Details

Journal of Fashion Marketing and Management, vol. 20 no. 3
Type: Research Article
ISSN: 1361-2026

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