Search results
1 – 10 of 43Clinton Aigbavboa, Lawrence Yao Addo, Andrew Ebekozien, Wellington Didibhuku Thwala and Bernard Martins Arthur-Aidoo
A viable framework has been proven to reduce operational and institutional inefficiencies in the urban water supply sector. The absence of drivers necessary to develop a framework…
Abstract
Purpose
A viable framework has been proven to reduce operational and institutional inefficiencies in the urban water supply sector. The absence of drivers necessary to develop a framework may have hindered institutional development and effective Ghanaian urban water supply management. Thus, the research aims to identify the drivers and develop a framework for effectively managing the urban water supply in Ghana.
Design/methodology/approach
The study utilised a qualitative research design approach and analysed collected data to proffer answers to the research questions. The research sampled 19 participants, and saturation was achieved.
Findings
Findings identified drivers for developing Ghana's urban water supply framework. They categorised them into the availability of water supply resources, the level of professionalism of the personnel, the provision of accessible quality water, the efficient management system of water supply, prudent financial management, ethics for managing water supply and the culture of managing water supply. These pertinent constructs form components of Ghana's urban water sector framework.
Originality/value
Besides supporting transformation and sustainability to develop a framework for managing Ghana's urban water supply sector, policymakers may utilise the developed model to evaluate public urban water supply compliance with Ghana's water sector performance.
Details
Keywords
Mamun Billah, Zahir Uddin Ahmed and Mohoboot Ali
This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…
Abstract
Purpose
This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.
Design/methodology/approach
Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.
Findings
This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.
Research limitations/implications
The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.
Originality/value
This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.
Details
Keywords
James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…
Abstract
Purpose
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.
Design/methodology/approach
A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.
Findings
The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.
Originality/value
Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.
Details
Keywords
Basil Tucker, Lee D. Parker and Glennda E.M. Scully
The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…
Abstract
Purpose
The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.
Design/methodology/approach
Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.
Findings
The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.
Originality/value
This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.
Details
Keywords
This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting…
Abstract
Purpose
This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting institutional logics. Specifically, it examines the situations when individual researchers vary in their displays of a traditionalist academic- and an academic performer logic.
Design/methodology/approach
Analysis is grounded in an institutional logics perspective and founded on qualitative interviews with university researchers recurrently exposed to performance measurement and management.
Findings
The findings show that individual researchers display a traditionalist academic- and an academic performer logic in situations of lower or higher “perceived control exposure” (i.e. perceptions of (not) being exposed to “what the performance measurement system wants to/can ‘see’”). In more detail, that a traditionalist academic logic is displayed more in situations of lower “perceived control exposure” whereas an academic performer logic is displayed comparatively more in situations of higher “perceived control exposure”.
Originality/value
These findings add insight into when there is room for resistance to pressures to perform in accordance with increasing performance measurement and when researchers more so tend to conform. While previous research has mostly studied such matters by emphasizing variation between researchers, this study points out the importance of situations of lower or higher “perceived control exposure”. Such insight is arguably also more broadly valuable since it adds to our understanding about hybridity of professionals in KIPOs and how to design and use performance measurement systems in relation to them.
Details
Keywords
Jesse R. Ford, Brittany N. Brewster and Jordan Farmer
This conceptual work synthesizes the experiences of Black men who are collegiate athletes and introduces new theoretical considerations on the formation of their leadership…
Abstract
This conceptual work synthesizes the experiences of Black men who are collegiate athletes and introduces new theoretical considerations on the formation of their leadership identities in predominantly white institutions. This scholarship focuses on historical understandings of how race and gender influenced the creation of the current Black man in collegiate identity. This work expands on Du Bois' (1903) concept of double consciousness, Fanon's (1952) views on Blackness, and Bertrand Jones and colleagues' culturally responsive leadership learning model (2016). Collectively, the three frameworks highlight the significance of leadership in the development of Black men who are student-athletes. The conclusion includes implications and recommendations for future research as we work to support and develop Black men beyond their athletic identity.
Details
Keywords
Charles D.T. Macaulay and Ajhanai C.I. Keaton
This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant…
Abstract
Purpose
This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.
Design/methodology/approach
We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.
Findings
The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.
Originality/value
In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.
Details
Keywords
Giustina Secundo, Rosa Lombardi, Johannes Dumay and James Guthrie A.M.
This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These…
Abstract
Purpose
This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities.
Design/methodology/approach
This study critically reviews a selection of university-based IC accounting research, applying Alvesson and Deetz’s (2000) critical perspectives of insight, critique and transformative redefinition.
Findings
The analysis reveals that European public universities follow the Humboldtian model of higher education, integrating a third mission to society into their traditional roles as teaching and research institutions. This study explored how the emergence of a third mission for the university was conceptualised. This study also provided insights, critique and a transformative redefinition to advance IC as a strategic resource in European public universities.
Originality/value
The findings provide academics and policymakers with insights, critique and a transformative redefinition of IC as a strategic resource for European public universities to meet future challenges in an ever-changing world.
Details
Keywords
This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.
Abstract
Purpose
This paper explores how INGOs communicate their activities and achievements. In doing so, the study seeks to increase our understanding of INGOs' accountability practices.
Design/methodology/approach
This paper uses thematic analysis to analyse 90 ‘leaders’ letters' (the letters that many charities include at the beginning of their Annual Reports and Accounts), published by 39 INGOs between 2015 and 2018.
Findings
This paper argues that within the Annual Report letters under consideration, INGOs' accountability practices focus on quantitative, process-driven, output reporting. In doing so, it is the actions and agency of INGOs that are primarily emphasised. INGO constituents are largely excluded from representation. Donors are presented only as contributors of financial capital. Drawing on field theory, the paper argues that this representational practice means INGO constituents are almost irrelevant to INGOs' representational and accountability communication practices.
Originality/value
This paper is indebted to previous important work and, building on such scholarship, seeks to contribute to the ongoing conversation about INGO accountability. While reinforcing some prior knowledge, the findings here also differ in the understanding of how donors are portrayed. The paper extends previous analyses by using field theory to show that the INGO field as considered here is a space in which representations of accountability are based on organisational and transactional factors, and does not value the humanity of INGOs' constituents. This connects to operations of power, between donors, INGOs, and constituents, and reinforces inequitable power within the development system.
Details
Keywords
Yaw Agyabeng-Mensah, Ebenezer Afum and Charles Baah
The growing relevance of environmental sustainability calls for identification of factors that contribute to green innovation and build green corporate reputation. Drawing on the…
Abstract
Purpose
The growing relevance of environmental sustainability calls for identification of factors that contribute to green innovation and build green corporate reputation. Drawing on the resource-based view theory, this study aims to explore the influence of green logistics knowledge, green customer knowledge, green supplier knowledge, green competitor knowledge, non-supply chain learning on green innovation and green corporate reputation.
Design/methodology/approach
This study adopts the quantitative research method where questionnaire is used to gather data from managers of the sampled 208 small and medium enterprises (SMEs). The structural equation modelling is used to analyse the survey data and test the proposed hypotheses.
Findings
The findings reveal that non-supply chain learning, green customer knowledge and green competitor knowledge have both direct and indirect impact on green innovation and green corporate reputation. However, green supplier knowledge and green logistics knowledge directly impact green innovation but indirectly impact green corporate reputation through green innovation.
Originality/value
Despite the growing literature exploring the relationship between learning, innovation and reputation, their literature in emerging economies remains underdeveloped. This study provides empirical evidence to confirm the role of non-supply chain learning and green supply chain knowledge in building green corporate reputation and developing green innovation of SMEs in an emerging economy.
Details