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Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal…

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11363

Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 July 2011

Brian Leavy

The purpose of this paper is to present an interview with professor and noted author Roger Martin discussing three major topics— the future of capitalism, better executive

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3126

Abstract

Purpose

The purpose of this paper is to present an interview with professor and noted author Roger Martin discussing three major topics— the future of capitalism, better executive decision making and innovations that boost customer value – all at the heart of current executive concerns.

Design/methodology/approach

The paper presents Martin's view, – that modern capitalism has come through two major eras over the last century, managerial capitalism (1930s to 1970s) and shareholder capitalism (1980s to 2000s). He argues that the time has come to embark on a new era, the era of “customer capitalism” and explains why.

Findings

In answer to another set of questions, Martin provides his own insight into one of the management field's most elusive and intriguing questions: what is the essence of outstanding leadership, particularly at the CEO level? His research has led him to the finding that exceptional leaders are distinguished most by the way they think, by their capacity for what he calls “integrative thinking.”

Practical implications

To a third set of questions, Martin offers his own solution to one of the major challenges facing senior executives today, how to become more innovative, not only in products and process, but also in the area of business management itself. His answer – executives should look to the concept of “design thinking” and learn how to apply it more widely to processes like strategy development and business model innovation.

Originality/value

Roger Martin believes that the shareholder value system has been rigged to the detriment of stockholders, that great managers are distinguished by how they think before they decide what to do and that design thinking is a key competitive competency. Martin offers groundbreaking ways to think about leading and management.

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Article
Publication date: 6 March 2017

Zhivan Alach

The purpose of this paper is to identify the degree of maturity in performance measurement in a national group of universities.

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1550

Abstract

Purpose

The purpose of this paper is to identify the degree of maturity in performance measurement in a national group of universities.

Design/methodology/approach

A model for identifying the level of performance measurement maturity in an organisation was identified; this model consisted of seven constructs. A survey consisting of Likert-scale items derived from the maturity model was then administered to academic and administrative staff at New Zealand’s eight universities.

Findings

The survey showed a relatively high use of performance measurement (usage index 3.47/5), and strong alignment of strategy and performance measurement (strategy index 3.95/5). Research output measures were the most commonly used by academics, whereas measures relating to community service and third role activities were used least. Multiple significant differences between academics and administrators were identified, with the degree of support for performance measurement a particular area of contrast. The overall degree of performance measurement maturity identified was higher than found in similar studies utilising documentary methods.

Originality/value

Performance measurement in higher education is a controversial subject and there has been relatively little research into the basics of how, and how well, universities utilise the approach. This exploratory study helps fill the gap and provides a basis for more detailed research.

Details

International Journal of Public Sector Management, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3558

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Book part
Publication date: 11 February 2019

Wim van Lent and Andrew D. Smith

It is commonly acknowledged that history matters in strategy. However, the strategy literature mainly discusses history in terms of path dependency, leaving little room…

Abstract

It is commonly acknowledged that history matters in strategy. However, the strategy literature mainly discusses history in terms of path dependency, leaving little room for managerial agency, despite growing anecdotal evidence that managers can actively draw on corporate history to improve decision-making. An emerging literature on how managers use the past to give sense to internal and external stakeholders has given rise to a more agent-based approach to history, but while sense-giving is commonly connected to sense-making as a driver of strategic change, the role of history in sense-making remains unexplored. Drawing on the concept of analogical reasoning, this chapter theorizes the connection between corporate archives and managerial sense-making, arguing that analogies drawn from past experience can reduce uncertainty and foster learning. This theory leads to the suggestion that consulting the corporate archive can promote strategic renewal and thus boost performance.

Details

Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management
Type: Book
ISBN: 978-1-78973-011-1

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Article
Publication date: 14 September 2015

Melissa Archpru Akaka and Stephen L. Vargo

The purpose of this paper is to extend conceptually the context of service beyond service encounters and servicescapes by applying a service-ecosystem approach to context…

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5030

Abstract

Purpose

The purpose of this paper is to extend conceptually the context of service beyond service encounters and servicescapes by applying a service-ecosystem approach to context and experiential view on value.

Design/methodology/approach

We develop a conceptual framework of an extended service context that is based on an S-D logic, service-ecosystems view.

Findings

The service ecosystem approach proposed here contributes to the advancement of “services” marketing research by extending the context of service in two ways: its emphasis on service as the basis of all exchange allows the consideration of all instances of value-in-use, in-context, to be considered as a service experience; its conceptualization of context broadens the time/place dimensions that conventionally restrain research in service encounters and servicescapes beyond physical, social, symbolic and relational dimensions to consider the multiplicity of institutions across a wider socio-historic space.

Research limitations/implications

This paper offers a broad conceptual framework for considering an extended view of service context. Future research is needed, both conceptual and empirical, to identify more specific components of service context and how they influence evaluations of experience.

Practical implications

Extending the scope of service context draws attention to the participation of customers and other actors in the co-creation of the service context, as well as the experience. This points toward the need to consider the competences and skills of customers as well as their socio-historic perspective in the design and development of a servicescape or more specific service encounter.

Originality/value

We offer a dynamic perspective of service context to help further the reach of services marketing research by extending the context of service across a variety of exchange encounters and pointing toward institutions as a central influence on phenomenological views of experience.

Details

Journal of Services Marketing, vol. 29 no. 6/7
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 23 March 2010

Martin Broad and Andrew Goddard

The purpose of this paper is to provide insights into the internal performance management of UK universities.

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1949

Abstract

Purpose

The purpose of this paper is to provide insights into the internal performance management of UK universities.

Design/methodology/approach

Semi‐structured interviews were undertaken with numerous staff within each university, attendance at key meetings and reviews of documentation. Grounded Theory was adopted to analyse the information obtained to understand how the strategy and accounting interacted with performance systems in the universities studied.

Findings

An amorphous, decoupled system was identified with poor feedback loops resulting in a lack of accountability and ownership of the system.

Research limitations/implications

The research reported on the experiences of two universities through case study analysis. Further research is required to understand the extent to which the issues reported here are more widespread and the implications of such.

Practical implications

The paper suggests that the challenge for policy makers/university management is to facilitate a change in the managerial weltanshauung to one where the environment is more conducive to performance management in a constructive manner

Originality/value

The notion of managerial weltanshauung in universities is developed and discussed in relation to nurturing performance management. The paper will be of interest to university managers and policy makers.

Details

Measuring Business Excellence, vol. 14 no. 1
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 30 January 2007

Kasia Zdunczyk and John Blenkinsopp

Martins and Terblanche developed a theoretical framework of the organisational factors that support creativity and innovation, and the current study aims to provide an…

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4298

Abstract

Purpose

Martins and Terblanche developed a theoretical framework of the organisational factors that support creativity and innovation, and the current study aims to provide an empirical test of this framework.

Design/methodology/approach

Based on a review of existing literature on national culture and previous research into Polish organisations, we developed hypotheses as to the likely position of Polish organisations on these four dimensions. These predictions were tested via a survey of Polish managers from a diverse range of companies.

Findings

The key findings related to ownership – partly or fully foreign‐owned companies operating in Poland appeared to be much more enabling of creativity and innovation than their wholly Polish‐owned counterparts.

Research limitations/implications

Nicholson suggested that Polish businesses would benefit greatly from the adoption of at least some western methods, but that there would be significant constraints to their adoption. This research strongly supports this, but being based solely on a Polish sample, requires further research in order to be able to make direct comparison between firms in Poland and firms elsewhere.

Practical implications

One conclusion of this study is that Polish organisations can draw significant benefits from further effective assimilation of western management philosophy and methods.

Originality/value

This paper contributes to the growing literature on organisational determinants of innovation, and on the transfer of western methods to the transition economies of Central and Eastern Europe. It offers insights of interest to managers in Polish businesses and to potential investors in Poland.

Details

European Journal of Innovation Management, vol. 10 no. 1
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 1 April 2003

Martin John Broad, Marian Matthews and Kerry Shephard

The Internet is becoming more widely used by academic institutions to support the learning and teaching activities of students and academic staff. Whilst this is a very…

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1116

Abstract

The Internet is becoming more widely used by academic institutions to support the learning and teaching activities of students and academic staff. Whilst this is a very efficient mechanism, it is, arguably, important that there are adequate controls in place to ensure that the information is not libellous, defamatory, inaccurate, illegal or inappropriate. The interactivity of the Internet, the immediacy of access to its contents and the public accessibility to much of its information, however, do provide a different operating environment and therefore different audit and control issues arise. This paper discusses the roles and concerns of a range of stakeholders and suggests that the control mechanisms might be failing, or might not be adequately policed in practice. A number of examples are provided where the manner in which controls are put in place do not operate effectively, or where there may be control loops that are open‐ended. For each of the stakeholder groups that are identified, an account is given of the use to which the Internet is put and where regulation currently exists or may be desirable.

Details

Managerial Auditing Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 14 January 2021

Priscila Borin de Oliveira Claro and Nathalia Ramajo Esteves

Sustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They…

Abstract

Purpose

Sustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They could be a crucial contribution of the private sector to Sustainable Development Goals (SDGs). The study’s objective is twofolded. First, the authors want to discover if enterprises doing business in Brazil are contemplating the SDGs in their strategies. Second, the authors want to identify the external and internal factors that motivate them.

Design/methodology/approach

The authors collected data through an online survey with employees from Global Compact signatories in Brazil. From a list of 335 for-profit enterprises, the authors got back 132 answers. The sample comprises Brazilian enterprises that only operate in the Brazilian market, Brazilian multinational enterprises (MNEs) and foreign multinationals operating in Brazilian and international markets. For this study, the MNEs’ group comprises Brazilian multinationals and foreign multinationals (MNEs). To characterize the sample and identify the motivating factors, the authors conducted a descriptive analysis. To compare the domestic and MNEs’ mean differences regarding the factors that influenced their strategies and the SDGs, the authors performed Mann–Whitney's U-test.

Findings

The results of the study show that enterprises are addressing the SDGs in their strategies. All internal and external driving factors are similar for domestic and MNEs, except for the value chain's negative externalities. MNEs are more prone to consider their negative externalities, which is a positive trend. Finally, results suggest that both groups of enterprises consider the 17 goals in their strategies, contrary to the theoretical argument that multinationals suffer more pressure because of their broad geographic scope.

Research limitations/implications

The database of the study involves data collected through a self-response survey. Thus, the authors cannot discuss the effectiveness of real SDGs' strategies once enterprises' discourse on sustainability does not always correspond with practices. Therefore, the authors suggest that researchers address the results of implemented strategies on the SDGs over time to check for improvements and new developments.

Practical implications

The authors suggest frequent materiality assessment of domestic enterprises' supply chain and articulation of explicit purposes around the selected SDGs, including setting key performance indicators (KPIs) and monitoring progress.

Social implications

The authors believe that enterprises and decision makers should recognize their essential role to bend the curve on SDGs and shift their behavior toward strategic choices that could contribute to their positive performance over time, without contributing to environmental degradation and socioeconomic chaos.

Originality/value

Publication on how enterprises address the SDGs in Brazil is relatively scarce. This study provides some answers to that by focusing on the factors influencing sustainability-oriented strategies on the SDGs. Besides, most previous studies consider a small sample of enterprises and are industry specific or focus on the effects of the SDGs in public policy. The sample of this study is diverse and represents 42% of the for-profit signatories of the Global Compact in Brazil.

Details

Marketing Intelligence & Planning, vol. 39 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

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Article
Publication date: 1 November 2001

Martin Broad and David Crowther

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It…

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1811

Abstract

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation. The type of costing systems in place in an organisation must meet the needs of the organisation as a whole and there are a number of factors that will affect the type of costing system that is required and there are a number of costing systems that can be used. This paper considers the use of ABC within a university and whether school costing and course costing can meet the requirements of a university facing a challenging business environment where a significant amount of pressure is being exerted on the financial stability of some universities. In doing so the ability of ABC to satisfy the informational requirements of a university is called into question.

Details

Journal of Applied Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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