Search results

1 – 10 of over 247000

Abstract

Details

Translating Knowledge Management Visions into Strategies
Type: Book
ISBN: 978-1-78973-763-9

Article
Publication date: 30 November 2006

Cem Tanova and Himmet Karadal

The paper explores the relationship between organizational strategies and human resource management strategies. Data was collected from owners or topmanagers and managers in…

1336

Abstract

The paper explores the relationship between organizational strategies and human resource management strategies. Data was collected from owners or top managers and managers in charge of human resource issues of 100 small and medium sized companies operating in Turkey. Human resource strategies were analyzed on a unipolar dimension ranging from internal orientation to external orientation. An instrument was developed to measure Human resource practices based on human resource functions. Organizational strategy was measured using an instrument developed by Zajac and Shortell (1989) based on Miles and Snow’s (1978; 1987) typology. The study revealed that prospector organizations were more likely to have an externally oriented human resource approach. A general external orientation in human resources is reflected in the recruitment, retention, and performance management functions of the organizations.

Details

International Journal of Commerce and Management, vol. 16 no. 3/4
Type: Research Article
ISSN: 1056-9219

Keywords

Open Access
Article
Publication date: 22 August 2024

Adela Cornelia Fedora, Felizia Arni Rudiawarni, Dedhy Sulistiawan and Abdurrahman Gümrah

The purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.

Abstract

Purpose

The purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.

Design/methodology/approach

The study utilizes data from non-financial companies listed on the Indonesia and South Korea Stock Exchange between 2017 and 2021, involving 2,598 firms from Indonesia and 3,256 firms from South Korea. We use data panel analysis to explore the relationships between variables.

Findings

Firms using cost leadership are prone to earnings management, while differentiation strategies are less inclined to do so. Market competition negatively correlates with earnings management in Indonesia and South Korea. Market competition moderates the relationship between differentiation strategy and earnings management in both countries. When profitability is considered, the results remain consistent, particularly in Indonesia.

Research limitations/implications

This research enriches previous studies on earnings management and business strategy by examining the extent of industry competitiveness in developed and developing markets.

Practical implications

This finding is significant for managers, guiding them in the selection of an appropriate business strategy within a competitive environment.

Originality/value

This study is unique in that it examines the subject matter in both developed and developing countries, specifically Indonesia and South Korea, to compare the differences.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 30 August 2024

Ankita Bedi and Balwinder Singh

The current longitudinal study explores the determinants of carbon management strategy in an emerging economy.

Abstract

Purpose

The current longitudinal study explores the determinants of carbon management strategy in an emerging economy.

Design/methodology/approach

The study is based on BSE 500 Indian firms for 7 years i.e. from 2016–17 to 2022–23. The appropriate panel regression models have been used to untangle the determinants of carbon management strategy.

Findings

The empirical findings of the study document that gender diversity, environment committee, Environment Management System (EMS) and climate change risks and opportunities play a significant and positive role in the adoption of carbon management strategy. Contrary, board size exerts a significant and negative influence on carbon management strategy adoption.

Practical implications

The study enriches the emerging climate change and carbon management strategy literature.

Social implications

The study provides treasured acumens to regulators, policymakers and managers as the study highlights the role of various determinants in carbon management strategy adoption.

Originality/value

The current research provides novel insights into carbon management strategy literature by unraveling the determinants of carbon management strategy adoption. Further, to the best of the authors’ knowledge, the present study is the first to explore the determinants of carbon management strategy adoption in a developing country context.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 29 July 2024

Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva and Paulo Antônio Zawislak

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability…

Abstract

Purpose

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability principles into business strategies and innovative practices remains a subject of ongoing scholarly debate. This paper aims to undertake a thematic literature review on this theme.

Design/methodology/approach

Data were gathered from the Scopus, Web of Science and Science Direct databases. The final sample comprised 85 papers. For analytical purposes, this study adopted topic modeling using Latent Dirichlet Allocation (LDA) methodology.

Findings

The authors identified five dominant topics concerning the relationship between sustainability, innovation and business strategy. Through a cross-analysis of these topics, the authors theorize that a sustainable innovation strategy encompasses three complementary and interdependent dimensions: capabilities, management and firm. Building on this analysis, the authors outline a research agenda aimed at further exploration and advancement of this theme.

Practical implications

This review enhances the synthesis of research on the theme, prompting reflections on how companies can initiate innovative sustainable actions that align with their business strategy. Additionally, the authors identify specific elements that require improvement to enhance each of the three dimensions of sustainable innovation strategies, such as eco-efficiency, circular economy and the adoption of innovative business models oriented toward services/servitization.

Social implications

By interweaving sustainability with innovation and business strategy, this study underscores the critical topics that companies and public policymakers should address to support sustainable development at the national level.

Originality/value

While previous literature reviews have focused on the dyadic relationships between sustainability and strategy, or sustainability and innovation, this study extends the boundaries of knowledge by integrating these three concepts into a hybrid theoretical stream.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 4 June 2024

Ayodeji Ogunleye, Mercy Olajumoke Akinloye, Ayodeji Kehinde, Oluseyi Moses Ajayi and Camillus Abawiera Wongnaa

A correlation has been shown in the literature between credit constraints and the adoption of agricultural technologies, technical efficiencies and measures for adapting to…

83

Abstract

Purpose

A correlation has been shown in the literature between credit constraints and the adoption of agricultural technologies, technical efficiencies and measures for adapting to climate change. The relationship between credit constraints, risk management strategy adoption and income, however, is not well understood. Consequently, the purpose of this study was to investigate how credit constraints affect the income and risk management practices adopted by Northern Nigerian maize farmers.

Design/methodology/approach

Cross-sectional data were collected from 300 maize farmers in Northern Nigeria using a multi-stage sampling technique. Descriptive statistics, seemingly unrelated regression and double hurdle regression models were the analysis methods.

Findings

The results showed that friends and relatives, banks, “Adashe”, cooperatives and farmer groups were the main sources of credit in the study area. The findings also revealed that the sources of risk in the study area included production risk, economic risk, financial risk, institutional risk, technological risk and human risk. In addition, the risk management strategies used to mitigate observed risks were fertilizer application, insecticides, planting of disease-resistant varieties, use of herbicides, practising mixed cropping, modern planning, use of management tools as well as making bunds and channels. Furthermore, we found that interest rate, farm size, level of education, gender and marital status were significant determinants of statuses of credit constraints while the age of the farmer, gender, household size, primary occupation, access to extension services and income from maize production affected the choice and intensity of adoption of risk management strategies among the farmers.

Research limitations/implications

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income.

Practical implications

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income. It therefore recommends that financial service providers should be engaged to design financial products that are tailored to the needs of smallholder farmers in the study area.

Originality/value

This paper incorporates the role of constraints in influencing farmers’ decisions to uptake credits and subsequently their adoption behaviours on risk management strategies. The researcher approached the topic with a state-of-the-art method which allows for obtaining more reliable results and hence more specific contributions to research and practice.

Details

Agricultural Finance Review, vol. 84 no. 2/3
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 14 May 2024

Weiling Jiang, Jie Jiang, Igor Martek and Wen Jiang

The success of public–private partnership (PPP) projects is highly correlated to the successful management of risks encountered during the operation phase. PPP projects are…

Abstract

Purpose

The success of public–private partnership (PPP) projects is highly correlated to the successful management of risks encountered during the operation phase. PPP projects are especially exposed to risk due to the long operation period over which revenues need to be generated to recoup substantial initial investment and operational running costs. Despite the critical impact of risk exposure, limited research has been specifically undertaken on the matter of operational risk management. This study seeks to address this oversight by identifying and evaluating operational risk management strategies for PPPs.

Design/methodology/approach

Vulnerability theory is the theoretical lens used, with context drawn from Chinese PPP projects. Based on the data collected from expert interviews and questionnaires, 28 operational risk management strategies are identified. A fuzzy synthetic method is employed to analyze the effectiveness of the 28 strategies.

Findings

The findings reveal that providing an exit mechanism clause into the contract, establishing a comprehensive performance evaluation mechanism and developing a clear compensation mechanism are the top three effective strategies. This study also reveals that risk mitigation approaches that reduce vulnerability prove more effective than attempts to reduce external threats. Specifically, strategies aimed at managing contract, political, technical and financial risk are the most effective.

Originality/value

The findings of this study extend current knowledge regarding the risk management of PPP projects. They also offer a reference by which practitioners may select effective operational risk management pathways and thereby, galvanize the sustainable development of PPPs.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Book part
Publication date: 6 September 2021

S. Maryam Masoumik and Salwa Hanim Abdul-Rashid

In the current highly competitive market, most organizations are moving away from reactive and compliance-based to proactive environmental management. This proactive approach to…

Abstract

In the current highly competitive market, most organizations are moving away from reactive and compliance-based to proactive environmental management. This proactive approach to environmental management calls for taking a strategic approach to adoption of green practices beyond an organization’s internal borders. In this respect, incorporating green practices into a firm’s supply chain has attracted interest of operations management scholar and practitioners. The influence of external pressures on the adoption of green supply chain management (GSCM) practices has been established in the literature. This research posits that the adoption of GSCM practices is also driven by a firm’s internal strategic factors including its key resources and competitive strategy. It also suggests that these direct effects are further mediated by the green strategies (GSs) adopted in companies. Theoretically, these relationships are supported by combining the institutional theory with the natural resource-based view. A structural equation modeling is applied to formulate and analyze the relationships and the mediating effect using a survey data collected from 139 ISO14001-certified manufacturers in Malaysia. The results verified the mediating effect of GS adoption on the relationship between internal and external strategic factors, and GSCM practices. This research has made an original contribution to knowledge by bridging the fields of strategic environmental management and GSCM.

Details

Strategic Responses for a Sustainable Future: New Research in International Management
Type: Book
ISBN: 978-1-80071-929-3

Keywords

Book part
Publication date: 8 December 2016

Masanori Koizumi

The purpose of this research is to describe a theory of management strategy for libraries based on library core values. This research also determines the fundamental rules that…

Abstract

Purpose

The purpose of this research is to describe a theory of management strategy for libraries based on library core values. This research also determines the fundamental rules that cause libraries’ innovative changes.

Methodology/approach

This research focuses on 16 detailed management cases involving US and Japanese academic and public libraries from the 1960s to the 2010s. It analyses documents related to strategic management, organisation and operations, collected through surveys and interviews with library directors and managers. Based on those case analyses, the researcher identified the strategic patterns of libraries; a strong relationship of services, organisations, core skills and knowledge and environments. Finally, a strategic management theory for libraries emerged as a result of this research.

Findings

This research constructed a theory of management strategies for libraries. It consists of four general strategies and eight specific strategies. In addition, this research also determines fundamental elements that cause strategic and innovative changes of libraries, and describes a rule for those innovative changes that dictates that library services and organisational structures follow strategy, and strategy follows media format.

Originality/value

The originality of this research is in successfully constructing the theory of management strategy for libraries based on library core values. In the library world, most librarians and researchers tend to describe library strategies based on business management theories.

Details

Innovation in Libraries and Information Services
Type: Book
ISBN: 978-1-78560-730-1

Keywords

Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

1 – 10 of over 247000