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1 – 10 of 142Fatemeh S. Shahmehr, Amrik Sohal and Seyed Mohammad Sadegh Khaksar
This study aims to explore how not-for-profit organisations (NFPs) adopt service innovation and improve their employee resilience capabilities as a response to environmental…
Abstract
Purpose
This study aims to explore how not-for-profit organisations (NFPs) adopt service innovation and improve their employee resilience capabilities as a response to environmental changes arising from marketisation of public services.
Design/methodology/approach
Using a multiple case-study research design, this study involved 32 interviews with frontline employees working in a not-for-profit care-providing organisation.
Findings
This study finds that the development of absorptive capacity can facilitate service innovation adoption in NFPs and improve employee resilience in times of transition.
Originality/value
This study offers theoretical insights on service innovation, absorptive capacity and employee resilience in NFPs. It makes practical recommendations that will enable NFPs to help frontline employees better adopt service innovation practices in business models endorsed by the private sector.
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David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…
Abstract
Purpose
The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.
Design/methodology/approach
The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.
Findings
The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.
Originality/value
The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.
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Hamid Moradlou, Samuel Roscoe, Hendrik Reefke and Rob Handfield
This paper aims to seek answers to the question: What are the relevant factors that allow not-for-profit innovation networks to successfully transition new technologies from…
Abstract
Purpose
This paper aims to seek answers to the question: What are the relevant factors that allow not-for-profit innovation networks to successfully transition new technologies from proof-of-concept to commercialisation?
Design/methodology/approach
This question is examined using the knowledge-based view and network orchestration theory. Data are collected from 35 interviews with managers and engineers working within seven centres that comprise the High Value Manufacturing Catapult (HVMC). These centres constitute a not-for-profit innovation network where suppliers, customers and competitors collaborate to help transition new technologies across the “Valley of Death” (the gap between establishing a proof of concept and commercialisation).
Findings
Network orchestration theory suggests that a hub firm facilitates the exchange of knowledge amongst network members (knowledge mobility), to enable these members to profit from innovation (innovation appropriability). The hub firm ensures positive network growth, and also allows for the entry and exit of network members (network stability). This study of not-for-profit innovation networks suggests the role of a network orchestrator is to help ensure that intellectual property becomes a public resource that enhances the productivity of the domestic economy. The authors observed how network stability was achieved by the HVMC's seven centres employing a loosely-coupled hybrid network configuration. This configuration however ensured that new technology development teams, comprised of suppliers, customers and competitors, remained tightly-coupled to enable co-development of innovative technologies. Matching internal technical and sectoral expertise with complementary experience from network members allowed knowledge to flow across organisational boundaries and throughout the network. Matrix organisational structures and distributed decision-making authority created opportunities for knowledge integration to occur. Actively moving individuals and teams between centres also helped to diffuse knowledge to network members, while regular meetings between senior management ensured network coordination and removed resource redundancies.
Originality/value
The study contributes to knowledge-based theory by moving beyond existing understanding of knowledge integration in firms, and identified how knowledge is exchanged and aggregated within not-for-profit innovation networks. The findings contribute to network orchestration theory by challenging the notion that network orchestrators should enact and enforce appropriability regimes (patents, licences, copyrights) to allow members to profit from innovations. Instead, the authors find that not-for-profit innovation networks can overcome the frictions that appropriability regimes often create when exchanging knowledge during new technology development. This is achieved by pre-defining the terms of network membership/partnership and setting out clear pathways for innovation scaling, which embodies newly generated intellectual property as a public resource. The findings inform a framework that is useful for policy makers, academics and managers interested in using not-for-profit networks to transition new technologies across the Valley of Death.
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This chapter is focused on what we can learn from oppressive governance, in this case specifically relating to university governance in terms of vice chancellors and presidents…
Abstract
This chapter is focused on what we can learn from oppressive governance, in this case specifically relating to university governance in terms of vice chancellors and presidents, to the deputy vice chancellor and deputy president and down the ever-growing university hierarchy to deans and heads of schools and their deputies, from a Freirean perspective. Freire wrote at length about how leaders ‘controlled’ education and why they did so, but he also wrote at length about how governments control populations – himself being both a political prisoner and a person in exile to escape persecution. This chapter subsequently examines Freire's ideas around what techniques people employ to control populations and applies them to a higher education setting because the similarities are numerous and the tactics familiar.
Sebastián Javier García-Dastugue, Rogelio García-Contreras, Kimberly Stauss, Thomas Milford and Rudolf Leuschner
Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food…
Abstract
Purpose
Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.
Design/methodology/approach
The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.
Findings
This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.
Research limitations/implications
The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.
Social implications
The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.
Originality/value
The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.
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Chiara Valentini and Krishnamurthy Sriramesh
Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different…
Abstract
Purpose
Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.
Design/methodology/approach
A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.
Findings
The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.
Practical implications
This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.
Originality/value
The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.
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Denise Jackson and Christina Allen
Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value…
Abstract
Purpose
Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.
Design/methodology/approach
The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.
Findings
The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.
Originality/value
The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.
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Ryan Atkins, Kim Deranek and Robert Sroufe
Research and interest in food loss and waste (FLW) have increased, but barriers stand in the way of firms engaging in food recovery efforts. The purpose of this study is to gain a…
Abstract
Purpose
Research and interest in food loss and waste (FLW) have increased, but barriers stand in the way of firms engaging in food recovery efforts. The purpose of this study is to gain a better understanding of how firms overcome these barriers.
Design/methodology/approach
This study followed a qualitative, field-study-based research design in which 23 decision-makers at food-based organizations were interviewed. Quotes were extracted and categorized to develop a conceptual model of the food recovery process.
Findings
The conceptual model that evolved helps to explain decision-making related to FLW across the following dimensions: barriers to food recovery, incentives to overcome the barriers, internal processes for engaging in food recovery and external relationships influencing internal incentives and processes. In addition, the barriers and incentives were divided into operational and managerial issues.
Originality/value
Building on the barriers to food recovery in prior research, we explored the processes that help firms overcome these barriers. The model developed in this study is an important step toward addressing these processes and relationships. It can serve as a foundation for a variety of future studies of food recovery.
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Babajide Oyewo, Vincent Tawiah and Mohammad Alta’any
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on…
Abstract
Purpose
This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.
Design/methodology/approach
By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.
Findings
Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.
Practical implications
Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.
Originality/value
The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.
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This paper aims to explore the changes that an organizational performance and control system should perform to adapt to the current dynamic environment.
Abstract
Purpose
This paper aims to explore the changes that an organizational performance and control system should perform to adapt to the current dynamic environment.
Design/methodology/approach
This paper first presents the features of a typical organizational control system. It identifies current technological developments that affect the control process and evaluates the changes that should be introduced in order for the organization to function effectively.
Findings
Although the components of organizational performance and control systems remain the same, most of them have changed their features, such as strategy should be visited more frequently, processes are digitized and therefore customers are more involved in the process, and actual performance can and should be monitored automatically.
Originality/value
This paper presents a comprehensive model of a control system that can be implemented by every organization, as well as points out control features that should be continuously reviewed and updated.
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