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Article
Publication date: 8 June 2023

Markus Brenner, Andreas Wald and Ronald Gleich

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…

Abstract

Purpose

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

Design/methodology/approach

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

Findings

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

Originality/value

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 December 2023

Marina Proença, Bruna Cescatto Costa, Simone Regina Didonet, Ana Maria Machado Toaldo, Tomas Sparano Martins and José Roberto Frega

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed…

Abstract

Purpose

This study aims to investigate organizational learning, represented by the absorptive capacity, as a condition for the firm to learn about marketing data and make more informed decisions. The authors also aimed to understand how the behavior of micro, small and medium enterprises (MSME) businesses differ in this scenario through a multilevel perspective.

Design/methodology/approach

Placing absorptive capacity as a mediator of the relationship between business analytics and rational marketing decisions, the authors analyzed data from 224 Brazilian retail companies using structural equation modeling estimated with partial least squares. To test the cross-level moderation effect, the authors also performed a multilevel analysis in RStudio.

Findings

The authors found a partial mediation of the absorptive capacity in the relation between business analytics and rational marketing decisions. The authors also discovered that, in the MSMEs firms’ group, even if smaller companies find it more difficult to use data, those that do may reap more benefits than larger ones. This is due to the influence of size in how firms handle information.

Research limitations/implications

The sample size, despite having shown to be consistent and valid, is considered small for a multilevel study. This suggests that our multilevel results should be viewed as suggestive, rather than conclusive, and subjected to further validation.

Practical implications

Rather than solely positioning business analytics as a tool for decision support, the authors’ analysis highlights the importance for firms to develop the absorptive capacity to enable ongoing acquisition, exploration and management of knowledge.

Social implications

MSMEs are of economic and social importance to most countries, especially developing ones. This research aimed to improve understanding of how this group of firms could transform knowledge into better decisions. The authors also highlight micro and small firms’ difficulties with the use of marketing data so that they can have more effective practices.

Originality/value

The research contributes to the understanding of organizational mechanisms to absorb and learn from the vast amount of current marketing information. Recognizing the relevance of MSMEs, a preliminary multilevel analysis was also conducted to comprehend differences within this group.

Book part
Publication date: 16 May 2024

John Holland

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the…

Abstract

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the heart of green finance. External change pressures – combined with problematic firm predispositions – exacerbate barriers to change and promote scepticism about authentic Net Zero change. Field research reveals main elements, connections, and interactions of this question by considering financial firms as complex socio-technical systems (Mitleton-Kelly, 2003). An interdisciplinary/holistic narrative approach (De Bakker et al., 2019) is adopted to design a conceptual framework that can support a green ‘behavioural theory of the financial firm’ (green BTFF). The BTFF presents an international version (Peng, 2001) of the resource-based view (RBV) of the firm (Barney, 1991; Hart, 1995; Teece et al., 1997).

The approach of this chapter is aimed at closing knowledge gaps and realign values in financial markets and society. By raising awareness about organised hypocrisy and facades (Brunsson, 1993; Cho et al., 2015; Schoeneborn et al., 2020) in financial firms the chapter aims at overcoming the gap between ‘talking’ and ‘walking’ in the financial sector. The chapter defines testable firm-level hypotheses for ‘Green Finance’ (Poterba, 2021) as well as – by implication – tests for ‘greenwashing’.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Article
Publication date: 25 April 2024

Metin Uzun

This research study aims to minimize autonomous flight cost and maximize autonomous flight performance of a slung load carrying rotary wing mini unmanned aerial vehicle (i.e. UAV…

Abstract

Purpose

This research study aims to minimize autonomous flight cost and maximize autonomous flight performance of a slung load carrying rotary wing mini unmanned aerial vehicle (i.e. UAV) by stochastically optimizing autonomous flight control system (AFCS) parameters. For minimizing autonomous flight cost and maximizing autonomous flight performance, a stochastic design approach is benefitted over certain parameters (i.e. gains of longitudinal PID controller of a hierarchical autopilot system) meanwhile lower and upper constraints exist on these design parameters.

Design/methodology/approach

A rotary wing mini UAV is produced in drone Laboratory of Iskenderun Technical University. This rotary wing UAV has three blades main rotor, fuselage, landing gear and tail rotor. It is also able to carry slung loads. AFCS variables (i.e. gains of longitudinal PID controller of hierarchical autopilot system) are stochastically optimized to minimize autonomous flight cost capturing rise time, settling time and overshoot during longitudinal flight and to maximize autonomous flight performance. Found outcomes are applied during composing rotary wing mini UAV autonomous flight simulations.

Findings

By using stochastic optimization of AFCS for rotary wing mini UAVs carrying slung loads over previously mentioned gains longitudinal PID controller when there are lower and upper constraints on these variables, a high autonomous performance having rotary wing mini UAV is obtained.

Research limitations/implications

Approval of Directorate General of Civil Aviation in Republic of Türkiye is essential for real-time rotary wing mini UAV autonomous flights.

Practical implications

Stochastic optimization of AFCS for rotary wing mini UAVs carrying slung loads is properly valuable for recovering autonomous flight performance cost of any rotary wing mini UAV.

Originality/value

Establishing a novel procedure for improving autonomous flight performance cost of a rotary wing mini UAV carrying slung loads and introducing a new process performing stochastic optimization of AFCS for rotary wing mini UAVs carrying slung loads meanwhile there exists upper and lower bounds on design variables.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 8 March 2024

Yu-Ping Chen, Margaret Shaffer, Janice R.W. Joplin and Richard Posthuma

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge…

Abstract

Purpose

Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.

Design/methodology/approach

A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.

Findings

The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.

Research limitations/implications

The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.

Practical implications

Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.

Originality/value

First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.

Details

Cross Cultural & Strategic Management, vol. 31 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 25 April 2024

Sukran Seker

Since conducting agile strategies provides sustainable passenger satisfaction and revenue by replacing applied policies with more profitable ones rapidly, the focus of this study…

Abstract

Purpose

Since conducting agile strategies provides sustainable passenger satisfaction and revenue by replacing applied policies with more profitable ones rapidly, the focus of this study is to evaluate agile attributes for managing low-cost carriers (LCCs) operations by means of resources and competences based on dynamic capabilities built on resource-based view (RBV) theory and to achieve sustainable competitive advantage in a volatile and dynamic air transport environment. LCCs in Turkey are also evaluated in this study since the competition among LCCs is high to gain market share and they can adapt quickly to all kinds of circumstances.

Design/methodology/approach

Two well-known Multi-Criteria Decision-Making Methods (MCDM) named as the Stepwise Weight Assessment Ratio Analysis (SWARA) and multi-attributive border approximation area comparison (MABAC) methods by employing Picture fuzzy sets (PiFS) are employed to determine weight of agile attributes and superiority of LCCs based on agile attributes in the market, respectively. To check the consistency and robustness of the results for the proposed approach, comparative and sensitivity analysis are performed at the end of the study.

Findings

While the ranking orders of agile attributes are Strategic Responsiveness (AG1), Financial Management (AG4), Quality (AG2), Digital integration (AG3) and Reliability (AG5), respectively, LCC2 is selected as the best agile airline company in Turkey with respect to agile attributes. SWARA and MABAC method based on PiFS is appropriate and effective method to evaluate agile attributes that has important reference value for the airline companies in aviation industry.

Practical implications

The findings of this study will support managers in the airline industry to conduct airline operations more flexibly and effectively to take sustainable competitive advantage in unexpected and dynamic environment.

Originality/value

To the author' best knowledge, this study is the first developed to identify the attributes necessary to increase agility in LCCs. Thus, as a systematic tool, a framework is developed for the implementation of agile attributes to achieve sustainable competitive advantage in the airline industry and presented a roadmap for airline managers to deal with crises and challenging situations by satisfying customer and increasing competitiveness.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 3 March 2023

Vidmantas Tūtlys, Sigitas Daukilas, Rita Mičiulienė, Nijole Čiučiulkienė and Ričardas Krikštolaitis

This paper aims to explore how the competence-based vocational education and training (VET) curricula facilitate shaping of work values of VET students. It discusses…

Abstract

Purpose

This paper aims to explore how the competence-based vocational education and training (VET) curricula facilitate shaping of work values of VET students. It discusses methodological and ideological orientations of competence-based VET in teaching work values and discloses the typical characteristics of teaching work values in the VET system of Lithuania.

Design/methodology/approach

A quantitative research approach leading to a survey method is adopted to investigate how VET students acquire and apply work-related values and attitudes to work.

Findings

The survey of the VET students has disclosed that students are open to accepting different values of work, including cognitive values, social prestige and altruist values. However, orientation of the VET curricula to and provision of instrumental values lead to relatively weak internalization of the work values related to societal and spiritual dimensions.

Originality/value

The paper provides empirical evidence regarding the implications of the competence-based curricula for teaching students work values in the school-based VET.

Details

European Journal of Training and Development, vol. 48 no. 3/4
Type: Research Article
ISSN: 2046-9012

Keywords

Book part
Publication date: 26 April 2024

Eugene F. Asola and Festus E. Obiakor

All over the world, different types of disabilities affect people and their quality of life. And schools, families, and federal and state agencies are obligated to play very…

Abstract

All over the world, different types of disabilities affect people and their quality of life. And schools, families, and federal and state agencies are obligated to play very important roles in advancing special education values for students with physical and other health impairments. To maintain and advance these values, the needs of students must be met to the greatest extent possible. Advancing values comes with recognizing the strengths, preferences, interests, related services, community experiences, development of employment, other postschool adult living objectives, and the acquisition of daily living skills. The question is, are these values consistently met, especially for students with physical and other health impairments? This chapter answers this question by discussing how these values can be met and advanced for students with physical and other health impairments.

Open Access
Article
Publication date: 14 December 2023

Paola Bellis, Silvia Magnanini and Roberto Verganti

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how…

Abstract

Purpose

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Design/methodology/approach

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

Findings

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

Research limitations/implications

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

Practical implications

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Originality/value

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 17 October 2023

Qiong Wu, Qiwei Zhou and Kathryn Cormican

Shared leadership is an effective mechanism for managing project teams. Its performance-enhancing benefits have been demonstrated in many studies. Nonetheless, there is an obvious…

Abstract

Purpose

Shared leadership is an effective mechanism for managing project teams. Its performance-enhancing benefits have been demonstrated in many studies. Nonetheless, there is an obvious silence about how to promote shared leadership in Lean Six Sigma (LSS) project teams. To address this deficit, the purposes of this study are to investigate the influence of shared leadership on LSS project success and to explore how team psychological safety, project task complexity and project task interdependence influence shared leadership.

Design/methodology/approach

A multi-source, time-lagged survey design with a four-month interval was conducted. To do this, the authors collected data from 71 project teams (comprising 71 project managers and 352 project members) using LSS approaches in the manufacturing and service industries.

Findings

The findings show that shared leadership positively influences LSS project success. The authors also found that team psychological safety fosters the development of shared leadership and, more importantly, these effects are stronger when the tasks are more complex and more interdependent.

Practical implications

These findings advance our understanding of the factors that enable shared leadership and equip LSS project managers with practical techniques to improve shared leadership for the success of their projects.

Originality/value

This study extends the theory of shared leadership to the context of LSS project management and is among the first, to the best of the authors’ knowledge, to theoretically propose and empirically validate how to promote shared leadership in LSS project teams.

Details

International Journal of Lean Six Sigma, vol. 15 no. 3
Type: Research Article
ISSN: 2040-4166

Keywords

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