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Open Access
Article
Publication date: 24 August 2023

Helen R. Pernelet and Niamh M. Brennan

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential…

1403

Abstract

Purpose

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

Design/methodology/approach

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

Findings

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

Originality/value

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 November 2023

Daniela Andrea Romagnoli, David L. Pumphrey, Bassem E. Maamari and Elissa Katergi

This exploratory research aims to identify the effect of perceived stress level and self-efficacy on management quality and what practices and theories need to be enhanced to…

Abstract

Purpose

This exploratory research aims to identify the effect of perceived stress level and self-efficacy on management quality and what practices and theories need to be enhanced to improve management quality under volatility business environments.

Design/methodology/approach

The study surveyed 291 working women, using the Perceived Stress Scale and the General Self-Efficacy Scale. Latent class analysis (LCA) for classifications of respondents, using categorical observed variables and MANCOVA, are applied to determine the relationship between stress and self-efficacy on the assigned classes.

Findings

The study suggests that in a highly volatile business environment, where stress is high, affecting management quality, managers as individuals fall into one of four classes that describe their techniques of coping with the stress, namely Uncommitted Experimenters, Try Anything, Intrinsically Motivated and Externally Motivated. Techniques of stress management classification are significantly related to the combined perceived stress and self-efficacy measures, with Externally Motivated respondents as the classification with a significant mean difference.

Research limitations/implications

The main limitation of the study at hand refers to the sample size versus the number of potential factors of stress. This limitation highlights the need for further data gathering and research in this area, as stress is a critical factor of performance and often ignored in traditional management theories. Another limitation of this study is the lack of in-depth analysis of the use of meditation; its benefits and how to best use this practice in traditional work settings.

Practical implications

The outcome of the study could have significant implications for quality of management in business, private and social sectors by providing meditation as a tool for employees and stakeholders to handle stress in conflict zones.

Social implications

Using stress management techniques might prove to be a low-cost tool for better quality management of human assets.

Originality/value

The authors study focuses on women in volatile economic turmoil, natural devastations, conflict areas and politically insecure environments. This socioeconomic segment was rarely scrutinized despite its direct effect on a large number of economies hosting a sizeable portion of the world’s population. Interesting potential results highlight the relationship between the respondents in the Intrinsically Motivated class and stress reduction for the benefit of management quality.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 29 March 2024

Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…

Abstract

Purpose

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

Design/methodology/approach

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Findings

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Practical implications

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

Originality/value

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

Details

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

Keywords

Article
Publication date: 6 January 2023

Temidayo Oluwasola Osunsanmi, Timothy O. Olawumi, Andrew Smith, Suha Jaradat, Clinton Aigbavboa, John Aliu, Ayodeji Oke, Oluwaseyi Ajayi and Opeyemi Oyeyipo

The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present…

277

Abstract

Purpose

The study aims to develop a model that supports the application of data science techniques for real estate professionals in the fourth industrial revolution (4IR) era. The present 4IR era gave birth to big data sets and is beyond real estate professionals' analysis techniques. This has led to a situation where most real estate professionals rely on their intuition while neglecting a rigorous analysis for real estate investment appraisals. The heavy reliance on their intuition has been responsible for the under-performance of real estate investment, especially in Africa.

Design/methodology/approach

This study utilised a survey questionnaire to randomly source data from real estate professionals. The questionnaire was analysed using a combination of Statistical package for social science (SPSS) V24 and Analysis of a Moment Structures (AMOS) graphics V27 software. Exploratory factor analysis was employed to break down the variables (drivers) into meaningful dimensions helpful in developing the conceptual framework. The framework was validated using covariance-based structural equation modelling. The model was validated using fit indices like discriminant validity, standardised root mean square (SRMR), comparative fit index (CFI), Normed Fit Index (NFI), etc.

Findings

The model revealed that an inclusive educational system, decentralised real estate market and data management system are the major drivers for applying data science techniques to real estate professionals. Also, real estate professionals' application of the drivers will guarantee an effective data analysis of real estate investments.

Originality/value

Numerous studies have clamoured for adopting data science techniques for real estate professionals. There is a lack of studies on the drivers that will guarantee the successful adoption of data science techniques. A modern form of data analysis for real estate professionals was also proposed in the study.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 14 March 2024

Ashani Fernando, Chandana Siriwardana, David Law, Chamila Gunasekara, Kevin Zhang and Kumari Gamage

The increasing urgency to address climate change in construction has made green construction (GC) and sustainability critical topics for academia and industry professionals…

Abstract

Purpose

The increasing urgency to address climate change in construction has made green construction (GC) and sustainability critical topics for academia and industry professionals. However, the volume of literature in this field has made it impractical to rely solely on traditional systematic evidence mapping methodologies.

Design/methodology/approach

This study employs machine learning (ML) techniques to analyze the extensive evidence-base on GC. Using both supervised and unsupervised ML, 5,462 relevant papers were filtered from 10,739 studies published from 2010 to 2022, retrieved from the Scopus and Web of Science databases.

Findings

Key themes in GC encompass green building materials, construction techniques, assessment methodologies and management practices. GC assessment and techniques were prominent, while management requires more research. The results from prevalence of topics and heatmaps revealed important patterns and interconnections, emphasizing the prominent role of materials as major contributors to the construction sector. Consistency of the results with VOSviewer analysis further validated the findings, demonstrating the robustness of the review approach.

Originality/value

Unlike other reviews focusing only on specific aspects of GC, use of ML techniques to review a large pool of literature provided a holistic understanding of the research landscape. It sets a precedent by demonstrating the effectiveness of ML techniques in addressing the challenge of analyzing a large body of literature. By showcasing the connections between various facets of GC and identifying research gaps, this research aids in guiding future initiatives in the field.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 29 March 2024

Rashmi Ranjan Panigrahi, Avinash K. Shrivastava and Sai Sudhakar Nudurupati

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how…

Abstract

Purpose

Effective inventory management is crucial for SMEs due to limited resources and higher risks like cash flow, storage space, and stockouts. Hence, the aim is to explore how technology and know-how can be integrated with inventory practices and impact operational performance.

Design/methodology/approach

The basis of the analysis was collecting papers from a wide range of databases, which included Scopus, Web of Science, and Google Scholar. In the first phase of the process, a search string with as many as nine related keywords was used to obtain 175 papers. It further filtered them based on their titles and abstracts to retain 95 papers that were included for thorough analysis.

Findings

The study introduced innovative methods of measuring inventory practices by exploring the impact of know-how. It is the first of its kind to identify and demonstrate how technical, technological, and behavioral know-how can influence inventory management practices and ultimately impact the performance of emerging SMEs. This study stands out for its comprehensive approach, which covers traditional and modern inventory management technologies in a single study.

Research limitations/implications

The study provides valuable insights into the interplay between technical, technological, and behavioral know-how in inventory management practices and their effects on the performance of emerging SMEs in Industry 5.0 in the light of RBV theory.

Originality/value

The RBV theory and the Industry 5.0 paradigm are used in this study to explore how developing SMEs' inventory management practices influence their performance. This study investigates the effects of traditional and modern inventory management systems on business performance. Incorporating RBV theory with the Industry 5.0 framework investigates firm-specific resources and technological advances in the current industrial revolution. This unique technique advances the literature on inventory management and has industry implications.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 24 November 2023

Md. Mamunur Rashid, Dewan Mahboob Hossain and Md. Saiful Alam

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

Abstract

Purpose

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

Design/methodology/approach

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

Findings

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

Originality/value

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 14 December 2023

Ali Al Owad, Neeraj Yadav, Vimal Kumar, Vikas Swarnakar, K. Jayakrishna, Salah Haridy and Vishwas Yadav

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency…

Abstract

Purpose

Lean Six Sigma (LSS) implementation follows a structured approach called define-measure-analyze-improve-control (DMAIC). Earlier research about its application in emergency healthcare services shows that it requires organizational transformation, which many healthcare setups find difficult. The Kotter change management model facilitates organizational transformation but has not been attempted in LSS settings till now. This study aims to integrate the LSS framework with the Kotter change management model to come up with an integrated framework that will facilitate LSS deployment in emergency health services.

Design/methodology/approach

Two-stage Delphi method was conducted by using a literature review. First, the success factors and barriers of LSS are investigated, especially from an emergency healthcare point of view. The features and benefits of Kotter's change management models are then reviewed. Subsequently, they are integrated to form a framework specific to LSS deployment in an emergency healthcare set-up. The elements of this framework are analyzed using expert opinion ratings. A new framework for LSS deployment in emergency healthcare has been developed, which can prevent failures due to challenges faced by organizations in overcoming resistance to changes.

Findings

The eight steps of the Kotter model such as establishing a sense of urgency, forming a powerful guiding coalition, creating a vision, communicating the vision, empowering others to act on the vision, planning for and creating short-term wins, consolidating improvements and producing still more change, institutionalizing new approaches are derived from the eight common errors that managers make while implementing change in the institution. The study integrated LSS principles and Kotter’s change management model to apply in emergency care units in order to reduce waste and raise the level of service quality provided by healthcare companies.

Research limitations/implications

The present study could contribute knowledge to the literature by providing a framework to integrate lean management and Kotter's change management model for the emergency care unit of the healthcare organization. This framework guides decision-makers and organizations as proper strategies are required for applying lean management practices in any system.

Originality/value

The proposed framework is unique and no other study has prescribed any integrated framework for LSS implementation in emergency healthcare that overcomes resistance to change.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 12 April 2023

Arpit Singh, Vimal Kumar, Ankesh Mittal and Pratima Verma

This study aims to set out to identify and evaluate potential obstacles to successfully implementing lean construction (LC) as a result.

Abstract

Purpose

This study aims to set out to identify and evaluate potential obstacles to successfully implementing lean construction (LC) as a result.

Design/methodology/approach

Several indicators were recognized as major obstacles following an exhaustive assessment of the literature and a multicriteria decision analysis based on the analytic hierarchy process (AHP) of information obtained from a questionnaire survey that was directed to practitioners in the Indian construction industry.

Findings

The results of this AHP model suggest that “Managerial” and “Inadequate resources” categories with a priority weight of “0.361” and “0.309” have the highest levels of influence, respectively, while “Inadequate knowledge” and “just in time (JIT)” categories with a priority weight of “0.053” and “0.034” have the lowest levels of influence, respectively.

Research limitations/implications

Construction companies can use the study’s findings as a guide to determine whether they are ready to embrace LC, learn more about the components needed for implementation or investigate any challenges that may arise. These businesses can then create plans to promote the adoption and application of the lean philosophy.

Originality/value

The Indian construction industry may see great success with LC management initiatives. LC concepts have been adopted by many nations, but during the past 20 years, there has only appeared to be a limited amount of lean implementation in the Indian construction industry. It seems that several structural and cultural barriers are preventing its effective implementation. Organizations will not be able to determine what improvement efforts are required, where these efforts should be directed or which initiatives could provide the best outcomes if they are unaware of the elements that influence the effective implementation of LC.

Details

Construction Innovation , vol. 24 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

Book part
Publication date: 24 October 2023

Chris Akroyd, Kevin E. Dow, Andrea Drake and Jeffrey Wong

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational…

Abstract

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

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