Search results

The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work outside of their geographical spectrum; however, the multicultural dissimilarities of construction workforces within the project management team (and how these may impact upon project productivity performance) have been given scant academic attention. To bridge this knowledge gap, this paper aims to analyse the effects of a multicultural workforce on construction productivity.

The epistemological positioning of the research adopted mixed philosophies (consisting of both interpretivism and postpositivism) to undertake a deductive and cross-sectional survey to collate primary quantitative data collected via a closed-ended structured questionnaire. Census sampling and convenience sampling techniques were adopted to target Ghana’s construction workforce and their opinions of the phenomenon under investigation. Out of 96 questionnaires administered, 61 were retrieved. The data obtained were analysed by using mean score ranking, relative important index, one sample t-test and multiple regression. The reliability of the scale was checked by using Cronbach’s alpha coefficient.

From the t-test analysis, 11 variables sourced from extant literature, and the null hypothesis for the study was not rejected and all factors (except high cost of training and improper gender diversity management) were affirmed as negative effects of the multicultural workforce on construction productivity. Using multiple regression analysis, six of the independent variables were shown to impact upon productivity. The goodness of fit was verified by collinearity and residual analysis. The model’s validation revealed a relatively high predictive accuracy (R² = 0. 589), implying that the results could be generalized. In culmination, these findings suggest that the predictors can be used to accurately predict the effects of multicultural workforce on construction productivity performance.

The findings indicate that multicultural workforce/teams have a substantial effect on overall construction productivity in the construction sector; consequently, stakeholders must address this issue to enhance productivity across the sector.

The current study significantly contributes to our understanding of how multicultural workers/teams affect construction productivity in the construction business perspective and how to respond to the negative menace.

This paper explains the mechanisms underlying the generation of two-way knowledge spillovers through the interaction of subsidiaries with differentiated local responsibilities and domestic firms.

The study is based on firm-level panel data from a census of Colombian manufacturing firms for the period 2003–2012. The estimation procedure involves two stages. In the first one, total factor productivity (TFP) of foreign and domestic firms is estimated. In a second step, we estimate conventional spillovers (from foreign-owned to local firms) and reverse spillovers (from local to foreign-owned firms) separately, using a random effect approach.

This study’s findings reveal that only locally creative subsidiaries enjoy positive and significant two-way knowledge spillover effects. The connectivity of subsidiaries to local and international networks is reinforced by reciprocal relationships among actors that enhance bidirectional knowledge flows, these being favored by the dynamics of clustering effects.

The paper contributes with new empirical evidence about the mechanism explaining how the technological heterogeneity of subsidiaries plays a determinant role in the generation of both knowledge flows from foreign to domestic firms and to the reverse, all integrated into the same framework.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

This study aimed to detect the relationships between mindfulness and events participation, and then between the later and psychological empowerment.

The proposed model's underlying hypotheses were empirically tested with data collected through an online survey addressed to a convenience sample of frequent leisure participants (n = 199). The authors applied the structural equation model (SEM) to confirm the aforementioned relationships. To assess the adequacy of the psychometric properties of the measures, the authors performed a confirmatory factor analysis of the measurement model, with a maximum likelihood estimation method.

Under the effects of the lockdown period environment, the results express a positive relationship between a mindful state of mind – related to observation/attention – and the yearnings and perceptions about the participation in events. This relationship for consistency was proven to be moderated by the perception of the participation importance to the individual subjective well-being/mental health. Due to participation insights, there was a positive effect on psychological empowerment, supporting the relationship that had been hypothesized.

The authors propose and test a new model that contributes to the theory and examines how mindfulness behavior can effect more alluring and intense participation in events and what are the anticipated outcomes in terms of psychological empowerment.

Microteaching is a teacher training method based on microclasses (groups of four or five students) and microlessons lasting no more than 5–20 min. Since it was first explored in the late 20th century in experiments at Stanford University, microteaching has evolved at the interdisciplinary level. The purpose of this paper is to examine the networks found via an analytical bibliometric study of the scientific output related with microteaching in teacher training, through a study and examination of the Web of Science database.

This research was conducted with the VOSviewer tool for content analysis through data mining and scientific network structure mapping by means of the normalisation technique. This technique is based on the association strength indicator, which is interpreted as a measurement of the similarity of the units of analysis.

Two hundred and nine articles were thus obtained from the Web of Science database. The networks generated and the connections among the various items, co-authorship and co-citation are presented in the results, which clearly indicates that there are significant authors and institutions in the field of microteaching. The largest cluster is made up of institutions such as Australian Catholic University. The most often-cited document is by Rich and Hannafin. Allen (1968), who defines microteaching as a technique based on microclasses and microlessons, is the author most often cited and has the largest number of connections.

This research’s limitations concern either aspects that lie beyond the study’s possibilities or goals that have proved unattainable. The second perspective, which focuses on skill transfer, contains a lower percentage of documents and therefore has a weaker central documentary structure. Lastly, the authors have also had to bear in mind the fact that the scientific output hinges upon a highly specific realm, the appearance and/or liberalisation of digital technologies and access to those technologies in the late 20th century.

This research shows that microteaching is a promising area of research that opens up vast possibilities in higher education teacher training for application in the realm of technologies. This paper could lead to several lines of future research, such as access to and the universal design of learning from the standpoint of different communication and pedagogical models based on microteaching.

Personal Protective Equipment plays an inevitable part in the current scenario of pandemics in the world. A novel coronavirus, Severe Acute Respiratory Syndrome-Corona Virus-2 (SARS-Cov 2), began as an outbreak of pneumonia in Wuhan, China, in late December 2019, and quickly spread worldwide. It quickly escalated into an international public health crisis. This opened up the high demand for the innovation and research of new materials in the Personal Protective Equipment industry.

PubMed, Embase and Google Scholar were searched for relevant literature regarding personal protective equipment and the information was organized in a systematic way.

There are no adequate number of studies taken up in the field of use of textiles in medical applications especially with PPEs.

This structured review will generate a sense of the significance of using PPE for controlling pandemics and also awaken need for additional research and innovations in this area.

The authorities of the management should take timely intervention in choosing the right material for their PPE in their hospitals. Hence health care professionals teams have an inevitable role in preventing the adverse environmental impact due to the inadvertent disposal of PPEs.

There is a lack of systematic way of disposing contaminated single-use face masks in a safe, environmentally acceptable manner. The dumping of single-use PPE in domestic garbage has had an adverse effect on the environment. Mismanaged plastic waste endangers the health of ecosystems by polluting marine and terrestrial environments, posing a significant risk of ingestion or injury to animals and contaminating habitats.

This review article provides an in-depth review of the use of different materials in PPE and challenges regarding its long-term use and implications on the environment.

Ostracism is a common challenge in the workplace, but little is known about the behaviours of those who trigger it. The authors examined how leader favouritism can drive coworkers to ostracise one another, given that leadership is a key factor in shaping employee attitudes and behaviour. Invoking social comparison theory, the authors assessed a model of how perceived favouritism affects ostracism through jealousy, moderated by organisation-based self-esteem (OBSE).

The authors surveyed 294 non-managerial employees from several service organisations in the United Arab Emirates (UAE) and analysed the data with partial least squares structural equation modelling (PLS-SEM) using SmartPLS 3 software.

Unexpectedly, leader favouritism did not directly affect ostracism but only indirectly through the mediation of jealousy. OBSE was found to moderate this relationship, suggesting that higher levels of OBSE can weaken the impact of leader favouritism on employee jealousy.

These findings explain the intricate dynamics and underlying reasons as to how leader favouritism can instigate employee-to-employee ostracism.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

This research explored the storytelling (collection, curation and use) in the Cabrach, a remote Scottish glen. This study aims to capture the methodological process of storytelling and curation of heritage knowledge through the lens of the Cabrach's whisky distilling history, a central part of the area's cultural heritage, tangible and intangible. This research was conceptualised as “telling the story of telling the story of the Cabrach”. It was concerned with how the history, heritage, historiography and testimony associated with the parish could be harvested, made sense of and subsequently used.

The study was epistemological in nature and the research was concerned with how heritage knowledge is gathered, curated and understood. It was built around the collection of knowledge through expert testimony from Colin Mackenzie and Alan Winchester, who have extensively researched aspects of life in the Cabrach. This was done using a series of theme-based but free-flowing conversational workshop involving participants and research team. Issues of trust and authority in the research team were crucial. Data were recorded, transcribed and coded. A conceptual model for heritage storytelling in the Cabrach was developed together with a transferable version for other contexts.

The research was conceived around identifying the stories of the Cabrach and grouping them into cohesive narrative themes focused on the most important aspect of the glen's history (the development of malt whisky distilling). The research showed how all crucial narratives associated with the Cabrach were interconnected with that malt whisky story. It was concerned with identifying broad thematic narratives rather than the specific detailed stories themselves, but also from a methodological perspective how stories around those themes could be collected, curated and used. It presents the outcome of “expert testimony” oral history conversations and presents a conceptual model for the curation of heritage knowledge.

This paper reports on research which focuses on the confluence of those issues of heritage-led regeneration, intangible cultural heritage, as well as how stories of and from, about and for, a distinctive community in North-East Scotland can be collected, curated and displayed. It presents methodological conceptualisations as well as focused areas of results which can be used to create a strong and inclusive narrative to encapsulate the durable sense of place and support the revival of an economically viable and sustainable community.

This conceptual model offers a framework with universal elements (Place, People, Perception) alongside a strong core narrative of storytelling. That core element may vary but the outer elements remain the same, with people and place being omnipresent and the need to build an emotional or visceral connection with visitors being crucial, beyond “telling stories” which might be regarded as parochial or narrowly focused. The model informs how communities and heritage organisations tell their stories in an authentic and proportionate manner. This can help shape and explain cultures and identities and support visitors' understanding of, and connection with, places they visit and experience.

The originality lies in two principal areas, the exploration of the narratives of a singularly distinctive community – the Cabrach – which plays a disproportionately significant role in the development of malt whisky distilling in Scotland; and also in terms of the methodological approach to the collection and curation of heritage storytelling, drawing not on first-hand accounts as in conventional oral history approaches but through the expert testimony of two historical and ethnographic researchers. The value is demonstrating the creation of a conceptual model which can be transferred to other contexts.