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Organisational resilience is a strategic resource within the contingencies of organising in Small and Micro businesses (SMEs). In this regard, the notion of resilient human capital in propelling a resilient organisation has come to dominate the contemporary discourse on the performance of SMEs. Drawing on human capital theory as a meta-theoretical lens, we examine the cumulative effect of managerial training on managers’ performance in the context of relatively underdeveloped institutions and markets. Employing a quantitative research methodology, data for our empirical inquiry comes from a survey of 506 Ghanaian SMEs operating in diverse sectors of the economy. Following SMEs being at the convergence point of resource constraint, we show why some firm managers are more likely to exhibit managerial resilience than those in other firms. Our data evidence suggests that targeted managerial training, in practice, has the potential to strengthen organisational resilience. Nevertheless, the content, efficiency and frequency of the training received, we argue, accounts for the differential performance of managers within the contingencies of everyday organising. We conclude by delineating some relevant implications of our study for the theory and practice of managerial resilience nurturing in organising.

The purpose of this study is to examine the mediating effect of innovation on the relationship between managerial competencies and business performance of small and medium enterprises (SMEs) in Rwanda.

A cross-sectional survey and quantitative methodological approach were used to collect the data. The bootstrap method was used to test mediation effects.

The findings revealed that innovation is a significant mediator in the association between managerial competencies and business performance. This study, therefore, adds new knowledge by stating that innovation toward business performance is a partial mediator in the relationship between managerial competencies and business performance of SMEs in Rwanda.

Only a single research methodological approach was used. Qualitative studies through interviews could be undertaken to triangulate. Furthermore, the findings from the present study are cross-sectional. Longitudinal studies ought to be undertaken to examine the mediation effects studied to investigate any possibility of variations in the results.

The results may help owners-managers of SMEs to develop policies and strategies that could enable them to take advantage of new opportunities in relation to updated technology and cope with changes that may take place in the business environment to boost their business performance level.

To the authors’ knowledge, no research has ever been carried out on the mediating role of innovation in the relationship between managerial competencies and business performance of SMEs in Rwanda.

The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information characteristics of MAS – scope, integration, aggregation and timeliness.

Based on the MAS characteristics defined by Chenhall and Morris, a contingency-based “intervening” model is proposed in which MAS plays a significant intervening role between technology (TECH) and managerial performance. Using survey data from managers in Iranian financial organizations and PLS–structural equation model analysis, the MAS characteristics are collectively analyzed in relation to technology and managerial performance.

The study uncovered the existence of direct relationships between technology and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between technology and managerial performance is mediated by MAS. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by applying new technologies and considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.

Previous research studies show that there is no unique and universal MAS for all organizations, since this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS research studies in the service organizations.

This paper examines the effect of job‐relevant information on the relationship between management accounting systems (MAS) and task uncertainty affecting managerial performance. Data are obtained via survey questionnaire of a sample of 131 senior managers from manufacturing firms in Australia. The study finds a statistically significant three‐way interaction between the extent of use of broad scope MAS information, job‐relevant information and task uncertainty affecting managerial performance. More specifically, the results suggest that under low task uncertainty situations, the use of more broad scope MAS information, regardless of job‐relevant information, would potentially result in information overload, which is detrimental to managerial performance. On the other hand, the results suggest that under high task uncertainty situations, the use of more broad scope MAS information and high use of job‐relevant information for decision‐making leads to improved managerial performance.

The purpose of this study was determine which, if any, managerial behaviors were associated with high managerial job performance in three selected countries, China, the UK and the USA. After identifying which behaviors were associated with high managerial job performance, the study then compared the results from each country to identify behaviors that were unique to a country and those that recurred across multiple countries.

This study draws from an archival database of multisource (360°) feedback rating managerial job performance. Supervisors’ ratings on 23,877 national managers from China, the UK and the USA were examined using simultaneous stepwise regression analysis.

This study found that there were unique behaviors associated with high managerial job performance in each country examined. Additionally, the study found that were also behaviors associated with high managerial performance shared between all three countries.

This study offers another insight to the unique-versus-universal managerial behaviors debate in leadership development literature. Existing literature offers mixed messages regarding universal or unique behaviors across countries. Understanding which key managerial behaviors are associated with perceived high managerial job performance in each country may help to focus the development of these managers and enhance the specificity of selection, coaching, and training initiatives.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial measures and managerial performance.

Data was collected using an online survey questionnaire, with 220 responses received from middle and lower-level managers in Australian manufacturing organisations. Covariance-based structural equation modelling using software AMOS 25 was applied to analyse the data. Specifically, Anderson and Gerbing’s (1988) two-step approach was followed with confirmatory factor analyses first conducted to ensure that the measurement model was valid and reliable before running the structural model.

The findings reveal that the influence of managers’ controllability of performance measures on managerial performance is enacted through their perceptions of fairness. Specifically, the impact of controllability of financial (non-financial) measures on managerial performance is enacted through managers’ perceptions of distributive (interpersonal) fairness.

The empirical findings contribute to the literature investigating the empirical consequences of managers’ controllability of performance measures on performance evaluation processes, with the results revealing that the controllability of both financial and non-financial performance measures is positively associated with managerial performance via managers’ perceptions of different dimensions of fairness. Such results suggest that organisations, most of which do not prioritise the use of controllable performance measures in the design of their performance evaluation systems, need to reconsider the importance of the controllability of both financial and non-financial measures in the performance evaluation processes.

For work organizations and their members, establishing and maintaining mutually satisfying employment relationships is a fundamental concern. The importance that scholars attach to employment relationships is reflected in research streams that explore the optimal design of strategic human resource management systems, the nature of psychological contract fulfillment and violation, and the factors associated with achieving person-environment fit, among others. Generally missing from theory and research pertaining to employment relationships is the perspective of individuals who reside at the employee-employer interface – managerial leaders. We argue that, for managerial leaders, a pervasive concern involves the tangible and intangible resource requirements of specific employees. We then provide the groundwork for study of the leader’s perspective on employment relationships by proposing a model that identifies how employees come to be perceived as low versus high maintenance and how these perceptions, in turn, influence leader cognition, affect, and behavior.

Purpose – This study investigates the interplay between strategic performance measurement and management accounting to gain a deeper understanding of how strategic measures of performance evolve with the managerial accounting practices.

Design/Methodology/Approach – The study explored the performance measures used at a bank focused on the development and sustainability initiatives in Africa. Thirty-two semistructured interviews were conducted with directors, managers, and analysts from nine different categories of job families.

Findings – Analysis shows that managers assimilate a comprehensive, multifaceted measurement system to understand the creation and delivery of sustainable value. The results show that the managerial accounting practices adapt to incorporate an integrated set of performance measures that afford sustainable value to the stakeholders. The findings provide rich insights into how the managers adapt their information assimilation practices to the changing demands of the different stakeholders and adopt practices which innovate measures of performance that are aligned to the strategic goals. Finally, the findings illustrate that the interplay between strategic performance and managerial accounting practices has the potential to improve or inhibit sustainable development.

Originality/Value – Little is known about how performance measures evolve, and how they interplay with the managerial accounting practices within organizations. This study reveals that the interplay of strategic performance measurement and managerial accounting can only be understood in the confluence of organizational change and sustainability. While acknowledging the need to embrace change and sustainability simultaneously, the study offers insights into the dynamics of change – the duality of emergent managerial accounting practices and the evolution of strategic performance measurement systems.

The purpose of this paper is to determine whether technical skill provides incremental value over managerial skill in managerial performance for first‐tier managers, and explore potential mediators of this relationship. Hypotheses: technical skill incrementally predicts managerial performance; referent and expert power mediate this relationship; and inspirational appeals and rational persuasion mediate the relationship between power and managerial performance.

A total of 107 first‐tier supervisors from local petrochemical and engineering companies completed an online survey about their professional background and managerial skills; subordinates rated supervisors' technical skill, power, and influence tactic habits. Managerial performance was measured as: production output, subordinate job satisfaction, and subordinate ratings.

Technical skill incrementally predicted subordinate perceptions of managerial performance over managerial skill. Referent power mediated the relationship between technical skill and both subordinate ratings and job satisfaction; expert power only mediated for job satisfaction. Rational persuasion mediated the relationship between expert power and subordinate ratings of managerial performance.

Clear measurement of multidimensional constructs such as managerial performance and technical skill is essential. Limitations include self‐selection bias and availability of objective technical skill measures. Future research should develop component‐based measures of these constructs.

Technical skill is valuable to managers as a source of credibility and a means to identify with subordinates. Technical skill should not, therefore, be the most important criterion in selecting technical managers.

This study helps technical managers better leverage their technical skills in managerial contexts, and provides new research directions for component‐based performance measurement.