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Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

The current study examined and explained the relationship between generativity and socially responsible leadership using an explanatory sequential mixed methods design. The first, quantitative phase examined the predictive relationship between generativity and socially responsible leadership among 82 college student leaders who mentor at a four-year, Midwestern, land-grant university using multiple regression. The second, qualitative phase used a phenomenological design to explain the quantitative results by conducting semi- structured interviews among a sub-sample (n=9) of the quantitative phase participants. Results from the current study advance leadership research in social change as well as advance instruction by helping leadership educators demonstrate their outcomes related to generativity and social responsibility.

Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been extended from production stage to delivery at the final destination. Logistics security system has become indispensable element for global corporations involved in international trading and studies on logistics security keep going on. Most of the studies, however, are focused on discussion of system, cost and influence of logistics security and few of them have been specifically dealing with substantial effectiveness thereof. This study developed the models of supply chain security activities and their outcome by means of using Balanced Scorecard (BCS) which is a well known performance indicator to identify relationship between supply chain security activities and their accomplishment. In this study we have presented 8 supply chain frameworks, human resources management, information system management, facilities/freight management, security process, crisis management capability, relationship with partners, sharing of logistics information and logistics security accomplishment, with reference to standards of C-TPAT and AEO based on WCO framework, 10 supply chain security capabilities. This study further indicates that relationship with partners has more effect on logistics security accomplishment than sharing of logistic information. Just as relationship between corporations in chain of supply and sharing of information among them are important elements in management of supply chain, relationship with partners and sharing of logistic information will have positive effect on supply chain security accomplishment and raise its effectiveness.

The purpose of this paper is to explore whether attention, emotion, and cognitive regulation (CR) may be strategies to advance one’s ethnic identity.

The paper is presented in three parts. The first section discusses integrative inquiry (INIQ) (Bresciani Ludvik et al., 2016), a mindfulness methodology and mindful inquiry training program, as a potential pathway to help mitigate stress and enhance healthy development and well-being strategies that combat stressors related to ethnic and racial identity; and increase opportunities for positive ethnic identity development. INIQ was designed to influence areas of the brain associated with attention regulation, emotion regulation, and CR in order to decrease stress and anxiety, and heighten executive functions of undergraduate and graduate students. The second section discusses an exploratory study to see whether INIQ resulted in higher mean scores for participants on their ethnic identity, as assessed by the multigroup ethnic identity measure (Phinney, 1992).

The results indicated that there was a significant increase in pre-test and post-test scores for mindfulness (p=0.001) as well as the dependent measure for learning exploration (p=0.028) among 30 undergraduate, master’s- and doctoral-seeking students. There was also a non-significant increase for clear understanding (p=0.15) and overall ethnic identity achievement (p=0.387); and non-significant decrease for ethnic belonging (p=0.424).

These findings suggest that INIQ may increase students’ ethnic learning exploration, which is an important process in ethnic identity development (Phinney and Ong, 2007). This study also suggests that INIQ increases mindfulness in participants. The authors conclude with a discussion and recommendations to future INIQ and other diversity centered student support practitioners interested in influencing positive ethnic identity formation.

Although brand risk management (BRM) is widely acknowledged as critical concern of business leaders, there exists little empirical evidence regarding what activities firms could do to make their brand secured in the increasingly competitive market. Moreover, previous studies find out the important role of innovation stimulus in firm performance, but little attention is paid on how firm's innovation stimulates the firm's brand security. This study aims at exploring the impacts of BRM activities on brand security with the innovation stimulus as a moderator.

Mixed method is applied in conducting this research. In the qualitative research, an interview with managers of 20 large-size foodstuff companies in Vietnam is conducted to obtain insights into their understanding BRM activities and brand security as well as the role of innovation stimulus in managing brand risk and developing measurements for new constructs. In the quantitative research, a sample of 258 respondents is collected for the tests of reliability and validity as well as all hypotheses using SPSS software.

The authors’ findings show that the level of implementation of BRM activities influences the brand security with the moderating effect of innovation stimulus. Specifically, four dimensions of BRM activities including: strategy, personnel, processes and investment have direct, positive and significant impact on brand security. Innovation stimulus including innovation in leadership and innovation in knowledge management could serve as a moderating variable.

The findings of the current study have contributed to BRM literature by highlighting the importance of the implementation of BRM activities and the key role of innovation stimulus in ensuring the brand security, on which previous studies have paid little attention. The study suggests some guidance for firms about how to improve the innovation stimulus in enhancing the effectiveness of BRM activities and, as a result, increasing the brand security of the firm.

Several e-payment technologies have diffused in Nigeria yet debit card usage on POS devices have not shown consumer confidence in its usage thereby affecting the cashless policy drive of the nation. The study considered an affective commitment of users as moderating their behaviours. Therefore, the purpose of this paper is to investigate how user behaviour is moderated by an affective commitment on point of sale terminal.

Following the purpose of the study, the research design is a survey. The questionnaire was adapted from earlier studies and tested for reliability and validity using Cronbach’s alpha and content validity. Andrew F. Hayes process was used to analyse the moderation effect.

The finding revealed that affective commitment significantly moderates users’ ease of use of the device, their perceived usefulness of the device and their social image on their intentions to use the device.

The findings implied that there is a need for the development of policies and strategies which should be directed towards the users of the device. Equally, the general conclusions on collective e-payment channels in a society should be discarded given that each e-payment channel can have different factors influencing it than the others. This is where customer-focused advertising and awareness campaign becomes very important.

This paper declares that the research work is not submitted anywhere for publication or for review. It was conducted by the authors who have given their consent for it to be submitted to Rajagiri management journal

The purpose of this paper is to reach a deeper understanding of the Lean principle of respect for people (RFP to facilitate Lean implementation in Western organizations outside Toyota.

This study uses an interpretative, hermeneutic approach to understand the RFP concept through a literature study of existing research about Lean implementation, and an inquiry into the underlying meaning of the RFP principle, by studying sources from Toyota and discussions about the RFP principle in Japan.

RFP is seen as a central principle in Lean implementations, but the failure of RFP is believed to cause Lean implementations to fail. The literature about Lean discusses the RFP principle both as a general positive atmosphere and as focused on developing the work capacity of employees. By studying the sources from Toyota, it could be understood that RFP is based on ought-respect. The authors also find that RFP is related to takumi, a perfected form of craftsmanship. The authors translate the concept to English by tying it to the recent literature about craft to develop RFP as RFC – respect for craftsmanship.

As this is a conceptual paper, it is difficult to translate the findings into a tool for companies and organizations to use. However, that is the point of the paper: that the most important ideas are not translatable into tools.

It is necessary in Lean implementations to connect people’s work to craftsmanship. Through a discussion of craftsmanship before Lean implementations, it might be possible to nurture an understanding of the underlying values of Lean.

The authors have not found any papers that propose takumi as the base of the RFP principle, nor as a foundational concept at Toyota. It is necessary to understand the concept of takumi, as perfection in craft, to understand the RFP principle.

This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric.

Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis.

This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric.

While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic.

This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.

The 2019 Global Assessment Report on Disaster Risk Reduction (GAR) cites earthquakes as the most damaging natural hazard globally, causing billions of dollars of damage and killing thousands of people. Earthquakes have the potential to drastically impact physical, social and economic landscapes; to reduce this risk, earthquake early warning (EEW) systems have been developed. However, these technical EEW systems do not operate in a vacuum; the inequities in social systems, along with the needs of diverse populations, must be considered when developing these systems and their associated communication campaigns.

This article reviews aspects of social vulnerability as they relate to ShakeAlert, the EEW system for the USA. The authors identified two theories (relationship management theory and mute group theory) to inform self-reflective questions for agencies managing campaigns for EEW systems, which can assist in the development of more inclusive communication practices. Finally, the authors suggest this work contributes to important conversations about diversity, equity and inclusion (DEI) issues within early warning systems and earthquake preparedness campaigns in general.

To increase inclusivity, Macnamara (2012) argues that self-reflective questioning while analyzing perspective, philosophy and approaches for a campaign can help. Specific to EEW campaigns, developers may find self-reflective questions a useful approach to increase inclusion. These questions are guided by two theories and are explored in the paper.

Several research limitations exist. First, this work explores two theories to develop a combined theoretical model for self-reflective questions. Further research is required to determine if this approach and the combination of these two theories have adequately informed the development of the reflective questions.

The authors could find little peer-reviewed work examining DEI for EEW systems, and ShakeAlert in particular. While articles on early warning systems exist that explore aspects of this, EEW and ShakeAlert, with its very limited time frames for warnings, creates unique challenges.