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1 – 10 of over 255000

Abstract

Purpose

To consider Critical Management Studies as a social movement.

Design/methodology/approach

The purpose is fulfilled by reflecting upon the history of Critical Management Studies by reference to social movement theory, institutional theory and the social theory of hegemony.

Findings

Critical Management Studies is plausibly understood as a social movement.

Originality/value

The chapter offers a fresh perspective on Critical Management Studies by representing it as a movement rather than as a specialist field of knowledge.

Book part
Publication date: 28 September 2015

Md Shah Azam

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to…

Abstract

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

Keywords

Book part
Publication date: 29 January 2018

Gábor Nagy, Carol M. Megehee and Arch G. Woodside

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and…

Abstract

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why heterogeneity persists, and why competitors perform differently. The present study applies complexity theory tenets and a “neo-configurational perspective” of Misangyi et al. (2016) in proposing complex antecedent conditions affecting complex outcome conditions. Rather than examining variable directional relationships using null hypotheses statistical tests, the study examines case-based conditions using somewhat precise outcome tests (SPOT). The complex outcome conditions include firms with high financial performances in declining markets and firms with low financial performances in growing markets – the study focuses on seemingly paradoxical outcomes. The study here examines firm strategies and outcomes for separate samples of cross-sectional data of manufacturing firms with headquarters in one of two nations: Finland (n = 820) and Hungary (n = 300). The study includes examining the predictive validities of the models. The study contributes conceptual advances of complex firm orientation configurations and complex firm performance capabilities configurations as mediating conditions between firmographics, firm resources, and the two final complex outcome conditions (high performance in declining markets and low performance in growing markets). The study contributes by showing how fuzzy-logic computing with words (Zadeh, 1966) advances strategic management research toward achieving requisite variety to overcome the theory-analytic mismatch pervasive currently in the discipline (Fiss, 2007, 2011) – thus, this study is a useful step toward solving the crucial problem of how to explain firm heterogeneity.

Details

Improving the Marriage of Modeling and Theory for Accurate Forecasts of Outcomes
Type: Book
ISBN: 978-1-78635-122-7

Keywords

Book part
Publication date: 10 December 2013

Nathalie Crutzen and Christian Herzig

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Abstract

Purpose

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Approach

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Findings

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

Originality of the chapter

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Article
Publication date: 13 September 2021

Endang Siti Astuti, Zainul Arifin, Wilopo and Mohammad Iqbal

The purpose of this paper is to examine the effect of environmental characteristics, business partnership relationship, knowledge complementarity, organizational…

Abstract

Purpose

The purpose of this paper is to examine the effect of environmental characteristics, business partnership relationship, knowledge complementarity, organizational characteristics on knowledge management practices and innovation performance.

Design/methodology/approach

The research used primary data, i.e. data obtained directly from the distribution of questionnaires to respondents, namely, the company’s managers/leaders/directors in the companies that became the research sample. Data were collected by sending questionnaires either by mail or email to the respondents. To examine the effect of environmental characteristics, business partnership relationship, knowledge complementarity and organizational characteristics on knowledge management practices and innovation performance.

Findings

Environmental characteristics, business partnership relationship, knowledge complementarity and organizational characteristics partially have a significant effect on knowledge management practices. Environmental characteristics and business partnership relationship partially have a significant effect on innovation performance, while knowledge complementarity and organizational characteristics have no significant effect. For other constructs, knowledge management practices are able to be a moderator variable, which can relate these constructs with innovation performance.

Originality/value

The research using the diffusion of innovation paradigm, the combination of market-based and knowledge-based paradigms is expected to fill the previous research gap and become the first uniqueness and originality, as well as characteristic of this research. The second originality is this research examines the role of the knowledge management practice variable as the moderator variable. Then, the third originality is this research investigates the relationship between business partner relationship and innovation performance. These three originalities are still rarely studied in previous studies, so this research will further complement, expand the study, especially in the knowledge management, innovation performance area.

Article
Publication date: 26 March 2021

Mershack Opoku Tetteh, Albert P.C. Chan, Ernest Effah Ameyaw, Amos Darko, Sitsofe Kwame Yevu and Emmanuel B. Boateng

Management control is needed in international joint ventures (IJVs) for successful management and performance. While IJV management control and performance concept has…

Abstract

Purpose

Management control is needed in international joint ventures (IJVs) for successful management and performance. While IJV management control and performance concept has been widely explored, in the construction sector, the core understanding of the design of the two concepts is still lacking. This has resulted in the neglect of important questions and directions for research and practice improvement. This study aims to conduct a critical survey of prior studies addressing the conceptualization of management control and performance in IJVs and to propose a framework for studying the performance implications of management control in international construction joint ventures (ICJVs).

Design/methodology/approach

Using Scopus database and search terms, a systematic desktop search was conducted to retrieve empirically related peer-reviewed papers for this study.

Findings

Drawing on the transaction cost, institutional and relational logic, the first inclusive hypothetical model for studying the relationship between different dimensions of management control mechanism and multiple performance criteria in ICJVs is presented. The model proposes a measurement method for both the management control and performance and explains how they can be established in ICJVs.

Practical implications

The proposed framework provides a methodology to understand the dynamics of management control and performance implications in ICJV. Specifically, uncovering the critical paths will assist ICJV frontliners to approach management control in a more holistic and systematic way to promote achievement of ICJV goals.

Originality/value

The study gives a firm ground to the construction industry, which is accurate and educational for related fields concentrating on several other forms of cooperative relationships.

Details

Engineering, Construction and Architectural Management, vol. 29 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 5 February 2021

Babajide Oyewo

This study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which…

Abstract

Purpose

This study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation attributes (namely relative advantage, compatibility, complexity, trialability and observability) determine SMA usage intensity.

Design/methodology/approach

Survey data was obtained through a structured questionnaire from 45 out of 56 publicly listed manufacturing companies on the Mainboard of the Nigerian Stock Exchange. Descriptive statistics, one-way ANOVA, exploratory factor analysis, confirmatory factor analysis and structural equation modelling were used to analyse data.

Findings

Whereas the overall usage rate of SMA as an innovation is generally moderate, there is significant difference in SMA usage intensity across industries in the manufacturing sector due to environmental uncertainty. Compatibility emerged as the strongest determinant of SMA usage intensity, implying that commercial enterprises would intensely apply SMA to remain innovative, to continuously improve and to incorporate strategy in accounting practice in a bid to survive competition. SMA will witness extensive usage if it aligns with the competitive strategies of an organisation.

Research limitations/implications

The attributes of innovation measured treat all SMA techniques as one, but did not measure relative advantage, compatibility, complexity, trialability and observability for each of the techniques. Future studies may consider investigating how innovation attributes specifically affect each SMA technique. The dimension of compatibility investigated in the study lean towards the alignment of SMA with competitive strategies. Taking into account the multidimensionality of compatibility as an innovation attribute, future studies may examine how past experience of implementing new ideas, as well as compatibility of SMA with corporate culture and value system, affect the dissemination and diffusion of management accounting innovations.

Practical implications

The paper proposes that although innovation attributes may partly explain SMA usage, coercive factors such as competition and environmental uncertainty may also be responsible for the decision to adopt innovative management accounting practices. The study therefore calls for a critical appraisal of how coercive institutional factors such as competition, regulation and actions of key stakeholders influence the decision of organisations to adopt an innovation.

Originality/value

This paper contributes to knowledge by challenging existing knowledge and presenting evidence that innovation attributes acclaimed to determine the spread of an innovation may be inapplicable in certain settings due to some environmental challenges. The study also contributes to knowledge by developing a composite scale for measuring innovation attributes specifically adapted to management accounting innovation, which can be used in future studies.

Details

Journal of Applied Accounting Research, vol. 22 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 6 June 2017

Wise Mainga

The purpose of this paper is to use survey data to rank the relative importance of perceived factors that inhibit the transfer of knowledge across projects and examine the…

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Abstract

Purpose

The purpose of this paper is to use survey data to rank the relative importance of perceived factors that inhibit the transfer of knowledge across projects and examine the statistical relationship between various “higher order” dimensions of project management competencies and project efficiency among a sample of project-based firms (PBFs).

Design/methodology/approach

The research philosophical approach adopted was post-positivism, a half-way house between positivism and phenomenological approaches. The author used a largely structured survey questionnaire with an inclusion of few open-ended items. The survey data collected were largely based on the “perceptions” of mostly experienced project management practitioners, whose perspectives on project processes and performance are likely to be more dependable. Because of budget limitations, a total of 260 questionnaires were mailed to randomly selected PBFs (with an enclosed self-addressed and stamped return envelope). Of the 260 questionnaires sent to PBFs, 58 questionnaires were returned, representing a return rate of just over 22 percent.

Findings

Results indicate that “high time pressures towards the end of the project,” “too much focus on short-term project deliverables,” and “fear of negative sanctions when disclosing project mistakes” were three top-ranked factors that inhibited knowledge transfer across projects. Some “higher order” project management competencies like “dynamic competencies” have relatively a greater impact on predicting project efficiency. Dynamic competencies will only continue to increase in importance as today’s project environments are characterized as continuously evolving, turbulent, and complex and require the need to be effective in dealing with various uncertainties. Once included in the regression equation, the “ownership variable” dominates all other explanatory variables in predicting project efficiency among a sample of PBFs in the United Arab Emirates (UAE), most likely driven by the project management competencies of multinational corporations (MNCs). However, the project efficiency of state-owned PBFs did not differ significantly from that of “international firms that were not MNCs.” Specific conditions may have led to such an outcome. The author shows that enhancing project efficiency requires the reinforcement of multiple but specific factors.

Research limitations/implications

As the study was largely conducted on a limited budget and time frame, the author was not able to employ a multi-method approach. The inclusion of a few case studies would have facilitated triangulation of the current findings. In addition, the study captures “perceptions” and practical experiences of project management practitioners. Future studies could possibly develop what may be seen as “objective” measures of project learning and project management competencies. A larger survey supported by a larger budget would be one option in which some of the findings could be tested across PBFs located in different sectors and countries.

Practical implications

The author argues that the creation of a client-led “no-blame culture” within PBFs can ensure the development of a “safe” environment in which project team members can acknowledge project mistakes without the fear or danger(s) that may come with such admission. This may require changes in project organizational culture that reduces power distance, lowers sensitivity to hierarchal power relations, enhances team building efforts, and fosters a “learning climate” that tolerates “trial and error” experimentation. It may also require strengthening clients’ specific capabilities. Such change may require time and patience but could take advantage of “positive” aspects of participatory practices, personal relationships, and consensus decision-making approach that is prevalent in the UAE culture. One managerial implication points to the need to tailor scarce resources in building up multi-dimensional “higher order” competencies like “dynamic competencies” that have a relatively higher significant impact on enhancing project efficiency. Linking MNCs with local PBFs as collaborative mega project delivery partners may lead to enhancing project management competencies of the latter, conditional on their absorptive capacity.

Originality/value

The contribution of the paper is in providing survey-based empirical evidence that goes beyond case studies to highlight the importance of enhancing “higher order” project management competencies, such as “dynamic competencies,” that have a stronger predictive power of project efficiency in PBFs. The study also ranks the relative importance of various factors that inhibit the transfer of new knowledge across projects. To the author’s knowledge, this is the first study that has demonstrated the statistical relationship between “higher order” project management competencies and project efficiency. Project efficiency is a multi-faceted construct. Its strengthening is determined by a configuration of multiple but specific factors. A more “nuanced” understanding of the relationship between project management competencies and project efficiency in a particular context may be required.

Details

International Journal of Managing Projects in Business, vol. 10 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 1 May 2003

Markus Granlund

The objective of this longitudinal case study is to study management control problems in corporate mergers and acquisitions. This is executed by analysing the post…

7560

Abstract

The objective of this longitudinal case study is to study management control problems in corporate mergers and acquisitions. This is executed by analysing the post acquisition merger processes of two companies of equal size, but with different cultures and management accounting systems (MAS). It is argued that the MAS evolution in such a context may differ significantly from other types of merger and acquisition. The study examines how the new MAS developed after the acquisition. It is argued that goal ambiguity, cultural conflicts, unintended consequences, and dominant individuals play a crucial role in such a process. The study expands and deepens previous findings on MAS integration after corporate mergers, and management accounting change and continuity in general. After comparing the findings of the case study with earlier research, the analysis is expanded and deepened through structuration theory and goal ambiguity.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 September 2018

Vinod Kumar, Vandana and D.K. Batra

This paper aims to investigate the usage pattern of electronic resources (e-resources) among management graduates. The respondents were asked about the types of…

Abstract

Purpose

This paper aims to investigate the usage pattern of electronic resources (e-resources) among management graduates. The respondents were asked about the types of e-resources they used, who their influencers were, their preferred place for surfing, the frequency of use, purpose for which they used e-resources, its benefits and the problems they faced while using e-resources. The findings of the study will help in enhancing the usage of e-resources among students who opt for management courses.

Design/methodology/approach

This descriptive research was conducted in Nagpur, Maharashtra (India). Data collected from 150 management students through purposive sampling were analyzed through descriptive statistics, and the responses were presented in tabular form.

Findings

The investigation reveals that students are well aware of e-resources and consider them to be very useful for their academic performance. Interestingly, students are found to be using non-paid resources more than paid ones because of a lack of search skills. Discipline-wise investigation reveals that students from the disciplines of information technology, economics and finance use e-resources more frequently than those studying subjects like marketing, operations and human resource management. Faculty and training have emerged as strong influencers that have persuaded students to use e-resources.

Research limitations/implications

The present study is limited to students studying management courses in Nagpur, Maharashtra (India).

Originality/value

This research will help institutions, librarians and publishers in gaining insight on the utilization patterns of e-resources. The uniqueness of this study lies in the fact that it has analyzed and presented the responses of management students belonging to different disciplines in management studies such as, marketing, finance, human resource management operations, economics and information technology regarding their usage patterns of e-resources.

Details

The Electronic Library, vol. 36 no. 4
Type: Research Article
ISSN: 0264-0473

Keywords

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