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1 – 10 of over 14000The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of…
Abstract
Purpose
The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.
Design/methodology/approach
The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.
Findings
The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.
Originality/value
This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.
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The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational…
Abstract
Purpose
The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational problem as the educational starting point. Managers' reflective thinking capacity becomes important due to an increasing organizational complexity and the growing trend of introducing post-new public management paradigms.
Design/methodology/approach
Inspired by Brinkmann's (2012) approach to the inquiry on everyday life materials, semi-structured interviews were conducted with public managers taking a public management program. A phenomenologically inspired content analysis was applied in the process of scrutinizing the findings, subsequently informing the discussion on the development of problem solving through public management education.
Findings
The analysis indicates that the managers' pre-understanding of continuing education at the university level, managers' personal objectives, along with a growing experience with and insights into problem-based learning (PBL), appear to facilitate managers' integration of theory and practice. As revealed in this paper, an inquiry that integrates daily organizational practice and theoretical models and terms, as the origin of the personal development module, seems to facilitate managers' reflective thinking and self-reflexivity.
Originality/value
This paper illustrates that learning processes facilitated by seminars like the personal development module (PDM) not only facilitates the development of reflective thinking, but managers also seem to develop competencies in self-reflexivity – the latter being an underdeveloped element of Dewey's (1933) notion of reflective thinking. Thus, further theoretical and empirical research is needed to explore the potentials of developing a pragmatically inspired notion that offers an understanding of managers' self-reflexivity. By inquiring about managerial puzzlements through a personal development lens, a self-reflective focus adds to the Dewey-inspired approach to reflective thinking.
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Wael Hassan El-Garaihy, Tamer Farag, Khalid Al Shehri, Piera Centobelli and Roberto Cerchione
Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view…
Abstract
Purpose
Nowadays, a prominent research area is the development of competitive advantages in companies, due to their environmental commitment and orientation. Based on resource-based view (RBV) and institutional theory (InT), this paper aims to investigate the influence of internal and external orientation on businesses' sustainable performance while considering the effect of sustainable supply chain management (SSCM) practices.
Design/methodology/approach
Data from 351 manufacturing companies in the Kingdom of Saudi Arabia have been collected and analysed through structural equation modelling (SEM) using the partial least squares (PLS) method.
Findings
The results indicated that both internal and external environmental orientation have important effects on SSCM practices, which in turn have a considerable beneficial effect on environmental, social and economic performance.
Originality/value
Although SSCM is constantly gaining ground in the literature, most SSCM research and models examine its effects, antecedents or motivation, mainly adopting a qualitative approach. Research on the topic adopting a large-scale empirical approach is still limited. In this context, this study contributes to the SSCM management literature by exploring the role of environmental orientation in facilitating the adoption of SSCM practices and improving companies' performance.
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Naimatullah Shah, Safia Bano, Ummi Naiemah Saraih, Nadia A. Abdelmageed Abdelwaheed and Bahadur Ali Soomro
Talent management research today is increasing as organizational requirements attempt to meet the challenges of effectively managing talent to achieve organizations’ strategic…
Abstract
Purpose
Talent management research today is increasing as organizational requirements attempt to meet the challenges of effectively managing talent to achieve organizations’ strategic agendas. However, in learning organizations specifically, investigations of talent management practices are limited, with this study exploring the role of talent management practices in employee satisfaction and organizational performance in Pakistan.
Design/methodology/approach
The study was conducted in various universities (public and private) in Pakistan using a quantitative approach. Cross-sectional data are collected through a questionnaire, with analysis and conclusions based on completed questionnaires from 403 respondents.
Findings
The study’s findings from the analysis by structural equation modeling (SEM) emphasize the positive and significant effects of most talent management practices (i.e. talent identification, talent development, talent culture and talent retention) on employee satisfaction and organizational performance (talent attraction is the exception). Employee satisfaction positively and significantly affects organizational performance and is found to have a mediating effect, bridging the relationships of most talent management practices (talent identification, talent development, talent culture and talent retention) with organizational performance.
Practical implications
The study’s findings support human resource professionals, academics and policymakers in managing talent practices to enhance organizational performance. The findings assist in developing core skills and talent-related competencies to achieve organizational goals and success.
Originality/value
The study fills the research gaps by developing a framework of talent management practices for employee satisfaction and organizational performance in learning organizations, which warrants further consideration.
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Maike Tietschert, Sophie Higgins, Alex Haynes, Raffaella Sadun and Sara J. Singer
Designing and developing safe systems has been a persistent challenge in health care, and in surgical settings in particular. In efforts to promote safety, safety culture, i.e.…
Abstract
Designing and developing safe systems has been a persistent challenge in health care, and in surgical settings in particular. In efforts to promote safety, safety culture, i.e., shared values regarding safety management, is considered a key driver of high-quality, safe healthcare delivery. However, changing organizational culture so that it emphasizes and promotes safety is often an elusive goal. The Safe Surgery Checklist is an innovative tool for improving safety culture and surgical care safety, but evidence about Safe Surgery Checklist effectiveness is mixed. We examined the relationship between changes in management practices and changes in perceived safety culture during implementation of safe surgery checklists. Using a pre-posttest design and survey methods, we evaluated Safe Surgery Checklist implementation in a national sample of 42 general acute care hospitals in a leading hospital network. We measured perceived management practices among managers (n = 99) using the World Management Survey. We measured perceived preoperative safety and safety culture among clinical operating room personnel (N = 2,380 (2016); N = 1,433 (2017)) using the Safe Surgical Practice Survey. We collected data in two consecutive years. Multivariable linear regression analysis demonstrated a significant relationship between changes in management practices and overall safety culture and perceived teamwork following Safe Surgery Checklist implementation.
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Haley R. Cobb and Bradley J. Brummel
Work–nonwork policies and practices provide support for employee well-being, as well as a competitive advantage that can help differentiate organizations. However, not all…
Abstract
Work–nonwork policies and practices provide support for employee well-being, as well as a competitive advantage that can help differentiate organizations. However, not all work–nonwork policies and practices are effective, utilized, or relevant. In this chapter, the authors introduce “organizational boundary management strategy” as a way to leverage these policies and practices, making them more widely adopted and more effective. Organizational boundary management strategy refers to how an organization as a whole tends to support workers’ work–nonwork boundaries (i.e., via segmentation, integration, or somewhere in between). Although boundary management has historically tended to focus on how individuals navigate distinctions between work and personal life, the authors extend boundary management to the organization to suggest how understanding and aligning the organization’s overall boundary management strategies can support worker well-being. To expound on this, the authors present a model suggesting how organizational boundary management can be used to support worker well-being.
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Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien
In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a…
Abstract
In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a review, the chapter provided meaning to the concept of construction and workforce management. The chapter concluded that while the construction industry worldwide is important to the economic growth of the countries where it operates, the industry’s management of its workforce is challenged by several problems. These problems include the nature of the industry, skill shortage, unhealthy working environment, and poor image of the industry, among others. Also, while the construction industry is rich in diversity, this has been a major source of problems for workforce management. The chapter further revealed that to improve workforce management and attain better-performing construction organisations, careful recruitment, effective training, providing a safe working environment, putting policies to promote diversity, and ensuring innovativeness, among others, are essential.
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Dorothea Kossyva, Georgios Theriou, Vassilis Aggelidis and Lazaros Sarigiannidis
This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource…
Abstract
Purpose
This study aims to explore talent retention in knowledge-intensive industries by investigating the mediating processes between the existence and application of human resource management (HRM) and employee turnover. Toward this end, drawing on the conservation of resources and job demands–resources theories, a three-dimensional model is examined, which includes the relationship between HRM, knowledge management (KM) and change management (CM), as well as their relationship with employee engagement and employee turnover intention.
Design/methodology/approach
The proposed research model has been studied with a sample of 168 talented employees in over six European countries, using a quantitative approach, involving the structural equation modeling method. All data were gathered by a multidimensional questionnaire via prolific, an academic crowdsourcing platform.
Findings
Results indicated that knowledge-intensive services firms may achieve higher talent retention through the interaction of HRM with KM and CM practices, which may lead to enhanced employee engagement.
Research limitations/implications
Possible limitations of the study include the relatively small sample size, the self-rate questions for the collection of data and the use of cross-sectional data.
Practical implications
To retain their talented employees, organizations should identify ways to improve their HRM, CM and KM practices. In addition, HR practitioners ought to include their talented employees in all organizational change and KM processes and create mechanisms that successfully support knowledge acquisition, creation, sharing, retention and codification.
Originality/value
To the best of the authors’ knowledge, this is the first study to examine various factors of retaining talented employees in knowledge-intensive services. Furthermore, the study took place in six European countries, i.e. UK, Poland, Italy, Germany, Portugal and Greece, where the research on talent retention is very limited.
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Dimitrios Chatzoudes and Prodromos Chatzoglou
During the previous two decades, “Green Supply Chain Management” (GSCM) has been gaining the attention of researchers and practitioners from various fields (e.g. operations…
Abstract
Purpose
During the previous two decades, “Green Supply Chain Management” (GSCM) has been gaining the attention of researchers and practitioners from various fields (e.g. operations, logistics and supply chain management). Its significance is constantly growing, and various studies are conducted in order to capture its overall organizational contribution. The present study attempts to bring together various organizational aspects that have never been collectively investigated before in the relevant literature. Under that rationale, a robust conceptual framework is developed and empirically tested. This framework includes 17 factors that are classified in three dimensions: (1) drivers of GSCM practices, (2) GSCM practices and (3) firm performance (GSCM outcomes).
Design/methodology/approach
The examination of the proposed conceptual framework was performed using a newly developed structured questionnaire that was distributed to a sample of Greek manufacturing organizations. Supply Chain managers and Chief Executive Officers (CEOs) were used as key respondents, due to their knowledge and experience. After the completion of the three-month research period (last quarter of 2019), 292 useable questionnaires were returned. The empirical data were analyzed using the “Structural Equation Modeling” technique. The study is empirical (based on primary data), explanatory (examines cause and effect relationships), deductive (tests research hypotheses) and quantitative (includes the analysis of quantitative data collected with the use of a structured questionnaire).
Findings
Empirical results point out that internal environmental management, green innovative practices and environmental proactivity are GSCM practices with the most significant impact on firm performance. Moreover, the mediating role of GSCM practices in the relationship between GSCM drivers and firm performance is also highlighted. Finally, it was found that GSCM practices can explain 35% of the variance in firm performance and the drivers of GSCM practices can explain 78% of the variance of these practices.
Originality/value
The proposed three-dimensional conceptual framework of this empirical study and its underlining rationale has rarely been adopted in the relevant literature. Moreover, the study investigates which GSCM practices have an impact on firm performance, thus offering value to practitioners of the field. Also, it is one of the few similar studies that have been conducted on a European country.
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Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…
Abstract
Purpose
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.
Design/methodology/approach
The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.
Findings
The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.
Research limitations/implications
Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.
Originality/value
The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.
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