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Book part
Publication date: 8 June 2007

Nabil Elias and William W. Notz

Like conflict in general, budgetary conflict is perceived by conflicting parties as a zero-sum game or distributive: one party's gain is the other party's loss. We…

Abstract

Like conflict in general, budgetary conflict is perceived by conflicting parties as a zero-sum game or distributive: one party's gain is the other party's loss. We identify an organizational culture that promotes this view as “traditional.” We propose that changing certain elements of organizational culture is sufficient to produce more integrative, nonzero-sum outcomes. We call this changed organizational culture “empowering.” We propose and test the effects of an empowering organizational culture (EOC) in contrast to the traditional organizational culture (TOC). We hypothesize that an EOC would produce more integrative conflict resolution than the typical TOC. Based on our review of the literature, we identify two elements of the EOC that are essential in producing more integrative solutions to budgetary conflict. The two elements that we simultaneously manipulate are the superior's empowering style (or lack thereof) as reflected in encouragement to freely negotiate, and the superior's intervention process in failed negotiations (a process that encourages the search for integrative solutions and avoids imposed compromises that dampen the desire to negotiate). Using a laboratory experiment, 84 subjects forming 42 dyads negotiated the allocation of discretionary budgets face-to-face. The results of the experiment confirm our hypotheses that the EOC produces more integrative budget negotiation outcomes, greater convergence, and greater satisfaction with the outcome than TOC.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-7623-1387-7

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Book part
Publication date: 14 July 2006

Nabil Elias and Andrew Wright

One of the emerging roles of management accountants in organizations is the design and operation of their organization's knowledge management system (KMS) that ensures the…

Abstract

One of the emerging roles of management accountants in organizations is the design and operation of their organization's knowledge management system (KMS) that ensures the strategic utilization and management of its knowledge resources. Knowledge-based organizations face identifiable general risks but those whose primary product is knowledge, knowledge-products organizations (KPOs), additionally face unique risks. The management accountants’ role in the management of knowledge is even more critical in such organizations. We review the literature and survey a small convenient sample of knowledge-products organizations to identify the general risks knowledge-based organizations face and the additional risks unique to KPOs. The general risks of managing knowledge include inappropriate corporate information policies, employee turnover, and lack of data transferability. Additional risks unique to KPOs include the short life span (shelf-life) of knowledge products, the challenging nature of knowledge experts, and the vulnerability of intellectual property. The paper includes recommendations for management accountants in KPOs to develop and maintain competitive advantage through their KMS. These include developing enterprise-wide knowledge policies, fostering collaboration and documentation, addressing knowledge security, and evaluating the effectiveness of the KMS.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-447-8

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Article
Publication date: 28 September 2012

Hala Khayr Yaacoub

The purpose of this paper is to explore the contexts in which part‐time academics pursue their professional development practices at one Lebanese higher education institution.

Abstract

Purpose

The purpose of this paper is to explore the contexts in which part‐time academics pursue their professional development practices at one Lebanese higher education institution.

Design/methodology/approach

A case‐study was carried out at the Western Oriental University (WOU) (a pseudonym) where 23 part‐timers and three full‐timers (ex‐part‐timers) were interviewed. To triangulate the data, four of the participants were asked to participate in diary writing. In addition, document checking was carried out. The part‐timers were chosen to represent the wider population of part‐timers at the University. Thus, they were chosen to illustrate particular factors characterizing part‐timers, such as gender, seniority, educational standing, number of work sites and type of part‐time choice. Thematic and discourse analysis were used to analyze the data and investigate the contexts and their impacts on the professional development practices carried out by the participants under study.

Findings

Analysis revealed that professional development efforts are greatly curtailed for the part‐timers under study by the unfortunate circumstances of part‐time work in general, coupled with the more specific country situation and particular university practices. Professional development practices which are essential for securing “lifetime employability” of the participants seem, as a result, to be seriously abridged, making them insecure – both in the short and long run.

Originality/value

Reflecting upon the practices taking place at the WOU could be used to give an idea about the difficulties encountered by other part‐timers at other universities in the region.

Details

Competitiveness Review: An International Business Journal, vol. 22 no. 5
Type: Research Article
ISSN: 1059-5422

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Book part
Publication date: 14 July 2006

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-447-8

To view the access options for this content please click here
Book part
Publication date: 8 June 2007

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-7623-1387-7

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Book part
Publication date: 31 July 2012

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-105-2

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Book part
Publication date: 26 June 2013

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-842-6

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Book part
Publication date: 17 July 2015

Abstract

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

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Book part
Publication date: 23 September 2014

Abstract

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-166-4

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Book part
Publication date: 17 February 2011

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-85724-817-6

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