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Book part
Publication date: 19 October 2020

Adriana Burgstaller, Bert Vercamer, Berta Ottiger-Arnold, Christian Mulle, Dominik Scherrer, Eyrún Eyþórsdóttir, Fabricia Manoel, Lisa Cohen, Matthias Müller, Monika Imhof, Myshelle Baeriswyl, Monwong Bhadharavit, Nozipho Tshabalala, Rachel Clark, Rorisang Tshabalala, Sherifa Fayez, Simone Inversini, Simon Papet, Susanne Reis, Takahiko Nomura and Tina Nielsen

Global collaboration, or the ability to collaborate with people different from ourselves or even across species, becomes increasingly important in our interconnected world to…

Abstract

Global collaboration, or the ability to collaborate with people different from ourselves or even across species, becomes increasingly important in our interconnected world to engage constructively with and across difference. As we face more complex challenges, both locally and globally, the need for the creativity and innovation made possible by diverse perspectives is only amplified. Through five stories from our work as consultants and practitioners helping organizations to collaborate, we explore the role of global leadership in collaboration during times of crisis in various sectors. We began by asking ourselves a series of questions about global collaboration that could also serve as future research directions for scholars. We argue that new forms of leadership are required in the global context where both tasks and relationship domains are characterized by high complexity. We conclude by providing insights and recommendations for global leaders to address those complexities through collaboration and help their organizations learn from their experiences in crises and beyond.

Abstract

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Book part
Publication date: 24 July 2023

Laura Fey and John Amis

The Volkswagen (VW) emissions scandal was one of the largest examples of organizational wrongdoing in corporate history, costing the firm immense damage to its reputation and over…

Abstract

The Volkswagen (VW) emissions scandal was one of the largest examples of organizational wrongdoing in corporate history, costing the firm immense damage to its reputation and over $33 billion in fines, penalties, financial settlements, and buyback costs. In this paper, we draw on the concept of boundary work to provide insight into the causes of wrongdoing at VW. Supplementing other work on the scandal, we show how the ways in which boundaries became established in the organization resulted in an internal context that defined “in” and “out” groups, normalized certain behaviors, and limited communication across intraorganizational boundaries. This allowed wrongdoing to not only become established but also to go unchallenged. We provide contributions to broader understandings of organizational wrongdoing and to the temporal unfolding of boundary work by theorizing how a combination of cognitive, horizontal, and vertical boundaries can create an infrastructure of organizational design that permits organizational wrongdoing, prevents it being challenged, and ultimately normalizes it in everyday activities.

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Organizational Wrongdoing as the “Foundational” Grand Challenge: Definitions and Antecedents
Type: Book
ISBN: 978-1-83753-279-7

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Book part
Publication date: 30 March 2023

Tara J. Shawver and William F. Miller

Martin Winterkorn had high aspirations for Volkswagen to become the world's leading automaker when he was promoted to CEO in 2007. Volkswagen lacked the technology needed to meet

Abstract

Martin Winterkorn had high aspirations for Volkswagen to become the world's leading automaker when he was promoted to CEO in 2007. Volkswagen lacked the technology needed to meet American emissions standards and fulfill their promise of a “clean” fuel efficient diesel engine. Instead, they chose to deceive the world, violating the law and the foundation the company's code of conduct was grounded in. This case provides an opportunity to explore corporate governance, ethical leadership, and the ethical and professional responsibilities that senior executives have to create and maintain an ethical culture. Examination of the details in the case uncover value conflicts. Examples of values included in IMA's Statement of Ethical Professional Practice are honesty, fairness, objectivity, and responsibility. IMA describes these as “overarching ethical principles.”

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Keywords

Content available
Book part
Publication date: 19 October 2020

Abstract

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Advances in Global Leadership
Type: Book
ISBN: 978-1-83909-592-4

Book part
Publication date: 24 August 2022

Miriam Hamam and Matthias Tomenendal

The importance of leadership in the success of startups is widely recognized. Our study focuses on high-growth startups, which are venture capital (VC)-financed. So far, there is…

Abstract

The importance of leadership in the success of startups is widely recognized. Our study focuses on high-growth startups, which are venture capital (VC)-financed. So far, there is insufficient understanding, which leadership style founders and leaders of these startups deploy. Based on a Grounded Theory approach we derive a leadership framework from interviews with founder CEOs in Germany’s major startup city, Berlin. Our findings suggest that founder CEOs in high-growth, VC-funded startups heavily emphasize employee motivation, personnel development, performance orientation, and growth achievement in their leadership behavior. While our findings relate to a very specific and extreme type of firms, we propose that they are relevant for all kinds of companies as a pattern of a somewhat idealized leadership environment in relentless pursuit of innovation and growth.

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The Promises and Properties of Rapidly Growing Companies: Gazelles
Type: Book
ISBN: 978-1-80117-819-8

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Book part
Publication date: 17 September 2020

Lorenzo Skade, Sarah Stanske, Matthias Wenzel and Jochen Koch

‘Acceleration’, that is, the performance of activities in ever-shorter periods of time, is a distinctive feature of contemporary organizations and societies that is reflected in…

Abstract

‘Acceleration’, that is, the performance of activities in ever-shorter periods of time, is a distinctive feature of contemporary organizations and societies that is reflected in, and driven by startups’ attempts to scale up their businesses in ever-faster ways. Although prior research has highlighted that temporary organizing is a key way to accelerate the startup process, little is known about how actors do so. Based on a one-year ethnographic study at a startup accelerator, the authors explore how actors enact temporary organizing to attempt to accelerate the startup process. Their analysis shows that this process involves a plurality of partly conflicting temporal structures. As their study shows, such conflicts invoke tensions that actors live out in their daily activities. The authors identify three temporal practices – sequencing, freezing, and merging – through which actors engaged in temporary organizing enact acceleration in the startup process by reconciling these temporal structures. Their study has implications for understanding time in the expanding literature on temporary organizing and acceleration.

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Tensions and paradoxes in temporary organizing
Type: Book
ISBN: 978-1-83909-348-7

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Book part
Publication date: 25 October 2023

Marc Reinbold

This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general…

Abstract

This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general information about the countries of the Western Balkans. Building on this, the path and the current results of the individual countries towards EU membership are reviewed. At the end, a closer look at the Berlin Process shows a concrete example how the individual Western Balkan states work with the EU. This allows an outlook how the enlargement process might continue in the coming years.

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Lifelong Learning and the Roma Minority in the Western Balkans
Type: Book
ISBN: 978-1-80382-522-9

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Open Access
Book part
Publication date: 29 March 2022

Iben Sandal Stjerne, Matthias Wenzel and Silviya Svejenova

Organization and management scholars are increasingly interested in understanding how “fluid” forms of organizing contribute to the tackling of grand challenges. These forms are

Abstract

Organization and management scholars are increasingly interested in understanding how “fluid” forms of organizing contribute to the tackling of grand challenges. These forms are fluid in that they bring together a dynamic range of actors with diverse purposes, expertise, and interests in a temporary and nonbinding way. Fluid forms of organizing enable flexible participation. Yet, they struggle to gain and sustain commitment. In this case study of the SDG2 Advocacy Hub, which supports the achievement of zero hunger by 2030, we explore how the temporality of narratives contributes to actors’ commitment to tackling grand challenges in fluid forms of organizing. In our analysis, we identify three types of narratives – universal, situated, and bridging – and discern their different temporal horizons and temporal directions. In doing so, our study sheds light on the contributions by the temporality of narratives to fostering commitment to tackling grand challenges in fluid forms of organizing. It suggests the importance of considering “multitemporality,” i.e., the plurality of connected temporalities, rather than foregrounding either the present or the future.

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Organizing for Societal Grand Challenges
Type: Book
ISBN: 978-1-83909-829-1

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Book part
Publication date: 17 July 2015

Matthias D. Mahlendorf, Utz Schäffer and Oliver Skiba

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to…

Abstract

Purpose

Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.

Methodology/approach

We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.

Findings

This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?

Originality/value

This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-650-8

Keywords

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