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1 – 10 of over 4000Elodie Allain, Célia Lemaire and Gulliver Lux
Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing…
Abstract
Purpose
Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).
Design/methodology/approach
The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.
Findings
The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.
Originality/value
The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.
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Ricardo Chalmeta and Maria Ferrer Estevez
Business intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool…
Abstract
Purpose
Business intelligence (BI) is a combination of computer systems and managerial processes to support decision-making. The balanced scorecard is a kind of business intelligence tool for performance measurement and management control aimed at balancing financial and non-financial as well as short- and long-term measures. The sustainable balanced scorecard is a modification of the original balanced scorecard developed to expressly consider governance, social, environmental and ethical issues, and therefore to allow sustainability concepts to be included within the strategy and the management of the organization. However, although the sustainable balanced scorecard is one of the most suitable tools for integrating sustainability within management, there are few examples of how to develop and implement it which can be used as reference models. To help solve this problem, this paper proposes a methodology for the development of a sustainable balanced scorecard, considering different phases such as planification, analysis, design or computer tool implementation, and describes the findings of three case studies.
Design/methodology/approach
The research was conducted using the qualitative multiple-case study method. This made it possible to establish the methodological issues regarding the performance and reporting of this study. Therefore, the research method for the conceptualization and execution of the case studies was divided into seven phases: definition of research goals and questions; proposed theoretical model; identification of units of analysis; case selection; definition of research methods and resources; fieldwork; data collection, classification of information and triangulation; formulation of the enhanced theory, model or methodology; and verification of the rigour and quality of the study.
Findings
Paper shows a methodology organized in phases, activities and tasks that allow a sustainable balanced scorecard to be planned, designed, built, computerized and controlled in order to integrate sustainability within the management systems of organizations.
Originality/value
This study contributes to the currently emerging sustainable balanced scorecard literature and practice and, more generally, to research on sustainability measurement and management. The methodology for sustainable balanced scorecard development and implementation showed in this paper contributes to the management and information systems theory because it makes it possible to overcome the shortcomings identified to date: it considers all the sustainability dimensions; it describes all the project life-cycle activities; it encourages stakeholders' participation; and it has been proved to work in real situations.
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Linda Höglund, Maria Mårtensson and Kerstin Thomson
The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…
Abstract
Purpose
The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.
Design/methodology/approach
The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.
Findings
In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.
Originality/value
With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.
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Aimee O'Farrell, Geoff McCombe, John Broughan, Áine Carroll, Mary Casey, Ronan Fawsitt and Walter Cullen
In many healthcare systems, health policy has committed to delivering an integrated model of care to address the increasing burden of disease. The interface between primary and…
Abstract
Purpose
In many healthcare systems, health policy has committed to delivering an integrated model of care to address the increasing burden of disease. The interface between primary and secondary care has been identified as a problem area. This paper aims to undertake a scoping review to gain a deeper understanding of the markers of integration across the primary–secondary interface.
Design/methodology/approach
A search was conducted of PubMed, SCOPUS, Cochrane Library and the grey literature for papers published in English using the framework described by Arksey and O'Malley. The search process was guided by the “Preferred Reporting Items for Systematic Reviews and Meta-Analyses” (PRISMA).
Findings
The initial database search identified 112 articles, which were screened by title and abstract. A total of 26 articles were selected for full-text review, after which nine articles were excluded as they were not relevant to the research question or the full text was not available. In total, 17 studies were included in the review. A range of study designs were identified including a systematic review (n = 3), mixed methods study (n = 5), qualitative (n = 6) and quantitative (n = 3). The included studies documented integration across the primary–secondary interface; integration measurement and factors affecting care coordination.
Originality/value
Many studies examine individual aspects of integration. However, this study is unique as it provides a comprehensive overview of the many perspectives and methodological approaches involved with evaluating integration within the primary–secondary care interface and primary care itself. Further research is required to establish valid reliable tools for measurement and implementation.
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Murat Gunduz and Hesham Ahmed Elsherbeny
This paper covers the development of a multidimensional contract administration performance model (CAPM) for construction projects. The proposed CAPM is intended to be used by the…
Abstract
Purpose
This paper covers the development of a multidimensional contract administration performance model (CAPM) for construction projects. The proposed CAPM is intended to be used by the industry stakeholders to measure the construction contract administration (CCA) performance and identify the strengths and weaknesses of the CCA system for running or completed projects.
Design/methodology/approach
The research design follows a sequential mixed methodology of qualitative and quantitative data collection and analysis. In the first phase, contract administration indicators were collected from relevant literature. In the second phase, an online questionnaire was prepared, and data were collected and analyzed using the crisp value of fuzzy membership function, and structural equation modeling (SEM). The fuzzy set was chosen for this study due to the presence of uncertainty and fuzziness associated with the importance of several key indicators affecting the CCA performance. Finally, SEM was used to test and analyze interrelationships among constructs of CCA performance.
Findings
The data collected from 336 construction professionals worldwide through an online survey was utilized to develop the fuzzy structural equation model. The goodness-of-fit and reliability tests validated the model. The study concluded a significant correlation between CCA performance, CCA operational indicators, and the process groups.
Originality/value
The contribution of this paper to the existing knowledge is the development of a fuzzy structural equation model that serves as a measurement tool for the contract administration performance. This is the first quantitative structural equation model to capture contract administration performance. The model consists of 93 Construction Contract Administration(CCA) performance indicators categorized into 11 project management process groups namely: project governance and start-up; team management; communication and relationship management; quality and acceptance management; performance monitoring and reporting management; document and record management; financial management; changes and control management; claims and dispute resolution management; contract risk management and contract closeout management.
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Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen
This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.
Abstract
Purpose
This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.
Design/methodology/approach
The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.
Findings
This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.
Originality/value
This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.
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Luca Frankó, Ajna Erdélyi and Andrea Dúll
The purpose of this paper is to present an environmental psychological case study regarding an office design change. The employees of the researched company had the chance to…
Abstract
Purpose
The purpose of this paper is to present an environmental psychological case study regarding an office design change. The employees of the researched company had the chance to decide whether to stay in the classic open office set-up or to switch to a shared desk supplemented by a one-day-a-week home office possibility. The authors examined the development of participants’ territorial behaviour and place attachment.
Design/methodology/approach
The given organizational situation is a quasi-experimental design; the variables were examined via questionnaire in a longitudinal model. Quantitative measurement was supplemented with focus group discussions.
Findings
The degree of personalization (a type of territorial behaviour) decreased significantly not only among those who lost their permanent workstations – as we expected – but also in the entire population. Workplace attachment stagnated for the entire population, but workstation attachment showed a significant decrease among those who switched to the shared desk.
Research limitations/implications
The limitations and the advantages are also followed by the nature of a case study: high ecological validity with relatively low sample size.
Practical implications
Redesigning an office is never just an economic or interior design issue, but a psychological one. This paper provides practical environmental psychological insights into implementing office designs without permanent individual workstations.
Originality/value
This paper presents the environmental psychological background of shared desk design implementation. The authors point out the significance of repressing personalization behaviour and as per the authors’ knowledge, they are the first to introduce the concept of workstation attachment.
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Mohammad Suleiman Awwad and Rana Mohammad Najati Al-Aseer
The purpose of this study is to investigate the impact of the Big Five personality traits on the entrepreneurial intentions of undergrad university students in Jordan. It further…
Abstract
Purpose
The purpose of this study is to investigate the impact of the Big Five personality traits on the entrepreneurial intentions of undergrad university students in Jordan. It further investigates the mediating role of entrepreneurial alertness.
Design/methodology/approach
A quantitative survey method was conducted with a convenience sample of Jordanian university students. A total of 323 valid questionnaires were received and analyzed. A structural equation modeling with partial least square (PLS) is used to analyze data.
Findings
Results revealed that conscientiousness, openness and alertness were associated with entrepreneurial intention. Extraversion and openness were associated with alertness, while agreeableness and neuroticism were unrelated to either outcome. Finally, alertness mediates the relationship between extraversion and openness with entrepreneurial intention.
Originality/value
There is a lack of previous studies investigating the relationship between the Big Five personality traits and students’ entrepreneurial intentions in Jordan, particularly the role of mediating variables in this relationship. This study is considered the first one that examined the mediating role of entrepreneurial alertness in the relationship between personality traits and entrepreneurial intentions.
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Ling Fang, Zhen Lu and Linyin Dong
Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate…
Abstract
Purpose
Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate cliental bases. Despite the importance, the extant literature has yet sufficiently examined corporate travel service quality (SQ) and its impact. To make up for the drawback, this study aims to differentiate the impact of SQ perceptions on customer satisfaction between the online and off-line contexts through an empirical investigation in one of the top five corporate travel agencies in North America.
Design/methodology/approach
The well-established SERVQUAL measurement is applied in differentiating the impact of SQ dimensions between the online and off-line context. To empirically test the proposed corporate travel agency (CTA) SQ conceptual model, a set of survey data of “Welcome Back Survey” from HRG (a top five CTA in North America) was examined.
Findings
The study finds that for online services, assurance, responsiveness and empathy affect perceived SQ, whereas for off-line services, assurance, empathy and tangible are the three dimensions of perceived SQ.
Research limitations/implications
By relying on the existing survey, the off-line context has one less dimension than the online context. Yet as an early effort in differentiating the differences in the impact of SQ between two service contexts, the study offers insightful findings.
Practical implications
The findings will be helpful for business managers of CTAs to identify the factors that influence SQ in both online booking and off-line booking context. In particular, assurance and empathy are two dimensions that exert a significant impact on customer satisfaction.
Originality/value
This paper is the first to compare the differences of the SQ of online and off-line corporate travel.
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Ingela Bäckström, Pernilla Ingelsson, Lilly-Mari Sten and Marie Häggström
The purpose of this study is to develop a model describing different factors that affect quality and efficiency in transitional care.
Abstract
Purpose
The purpose of this study is to develop a model describing different factors that affect quality and efficiency in transitional care.
Design/methodology/approach
A meta-synthesis focusing on the transitions between wards was conducted within a research project. The results from eight studies within that research project have been combined and analysed from a holistic view.
Findings
The findings are a model with a description of seven different categories consisting of the identified factors affecting quality and efficiency in transitional care. Those categories are (1) learning organisation, (2) standardising and structuring, (3) applying a holistic view, (4) understanding organisational culture in a health care context, (5) management and leadership, (6) for whom value is created and (7) working together. The results from the study have been verified in previous research.
Research limitations/implications
The result of the completed meta-synthesis is based on studies conducted at two medium-sized hospitals in Sweden. The developed model can be used in a similar context to improve quality and efficiency in patient transfers by management and employees working based on the various factors.
Originality/value
This model describes factors (success factors, prerequisites, conditions and lack thereof) affecting the ability to achieve quality and efficiency in transitional care that can be used in future research as well as for practical improvements.
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