Search results

Based on the knowledge sharing model by Nonaka (1994), this study examines the relative efficacy of various Information Communication Technologies (ICTs) applications in facilitating sharing of explicit and tacit knowledge among professional accountants in Malaysia. The results of this study indicate that ICTs, generally, facilitate all modes of knowledge sharing. Best‐Practice Repositories are effective for sharing of both explicit and tacit knowledge, while internet/e‐mail facilities are effective for tacit knowledge sharing. Data warehousing/mining, on the other hand, is effective in facilitating self learning through tacit‐to‐tacit mode and explicit‐to‐explicit mode. ICT facilities used mainly for office administration are ineffective for knowledge sharing purpose. The implications of the findings are discussed.

The purpose of this paper is to investigate the relations between perceived business uncertainty (PBU), use of external risk management (RM) consultants, formalisation of RM, magnitude of RM methods and perceived organisational outcomes.

This paper is based on a questionnaire survey of members of the Chartered Institute of Management Accountants in the UK. Using AMOS 17.0, the paper tests the strength of the direct and indirect effects among the variables and explores the fit of the overall path model.

The results indicate significant and positive associations exist between the extent of PBU and the level of RM formalisation, as well as between the level of RM formalisation and the magnitude of RM methods adopted. The use of external RM consultants is also found to have a significant and positive impact on the magnitude of RM methods adopted. Finally, both the extent of RM formalisation and the magnitude of RM methods adopted are seen to be significantly associated with overall improvement in organisational outcomes.

The study uses perceptual measures of the level of business uncertainty, usage of RM and organisational outcomes. Further, the respondents are members of a management accounting professional body and the views of other managers, such as risk managers, who are also important to the governance process are not incorporated.

This study provides empirical evidence on the impact of RM design and usage on improvements in organisational outcomes. It contributes to the RM literature where empirical research is needed in order to be comparable with the traditional management control system literature.

The purpose of this paper is to examine leading from the middle, which is consistent with calls to distribute leadership, while expanding the direction of influence, from the normal top-down to include a bottom-up or lateral direction. The paper proposes that the position of the vice-principal enables the role incumbent to lead from the middle as a boundary spanner. The research question was what leadership from the middle looks like for vice-principals.

The study consisted of interviews of 28 vice-principals and 10 principals. A mixed case and theme-oriented strategy was adapted, with member checking with each vice-principal.

The findings indicate that in leading from the middle, vice-principals play boundary spanning roles of connecting, translating and brokering: (1) connecting between organisational levels, (2) translating between vision/direction and actualisation, (3) connecting between middle managers and (4) brokering and translating between the ministry and the school.

Leading from the middle is a nascent concept which is worth exploring, given the complexity of educational systems with multiple ecological levels, and the need for leadership to create coherence between the levels.