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1 – 10 of over 2000Aylin Ates, Peter McKiernan and Akwal Sunner
Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy…
Abstract
Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy management practices increasingly pay attention to equality, diversity, and inclusion (EDI) by engaging with broader internal and external stakeholders via more open business models such as ecosystems. Hence, central to our examination is the concept of openness disposition, which in the context of strategic management refers to the tendency of individuals, collectives, and managers to make strategy transparent, participatory, and/or inclusive, or look for closure. While openness in strategy is regarded as a positive means of contemporary management, fostering diversity, creativity, innovation, and empowerment, there are some researched downsides too. The purpose of this chapter is to address the openness puzzle in strategy and gain a deeper understanding of the dilemmas of bottom-up strategy initiatives, and investigate the associated dilemmas, if any in the context of manufacturing small and medium enterprises (SMEs). We contribute to addressing the performative effects of the dynamic expansion and contraction in openness within the SME strategy process while using the concept of openness dilemmas, tensions, and disposition. Using the Management Control Theory, this chapter will combine theory with SME practitioners’ experiences of bottom-up strategy initiatives to increase EDI in their organisations. Based on findings that emerged from a four-year longitudinal multiple case study research with 10 European SMEs, we found that bottom-up strategy exercises are more interactive. They consider a greater number of views, increase legitimacy, and EDI at the workplace, and yield more process benefits, but are time-consuming and difficult to organise that require special attention to the capability, reciprocity, and credibility dimensions.
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Selena Aureli, Eleonora Foschi and Angelo Paletta
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
Abstract
Purpose
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.
Design/methodology/approach
Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.
Findings
The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.
Research limitations/implications
The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.
Practical implications
The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.
Social implications
The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.
Originality/value
The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.
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Becky Wai-Ling Packard, Beronda L. Montgomery and Joi-Lynn Mondisa
The purpose of this study was to examine the experiences of multiple campus teams as they engaged in the assessment of their science, technology, engineering and mathematics…
Abstract
Purpose
The purpose of this study was to examine the experiences of multiple campus teams as they engaged in the assessment of their science, technology, engineering and mathematics (STEM) mentoring ecosystems within a peer assessment dialogue exercise.
Design/methodology/approach
This project utilized a qualitative multicase study method involving six campus teams, drawing upon completed inventory and visual mapping artefacts, session observations and debriefing interviews. The campuses included research universities, small colleges and minority-serving institutions (MSIs) across the United States of America. The authors analysed which features of the peer assessment dialogue exercise scaffolded participants' learning about ecosystem synergies and threats.
Findings
The results illustrated the benefit of instructor modelling, intra-team process time and multiple rounds of peer assessment. Participants gained new insights into their own campuses and an increased sense of possibility by dialoguing with peer campuses.
Research limitations/implications
This project involved teams from a small set of institutions, relying on observational and self-reported debriefing data. Future research could centre perspectives of institutional leaders.
Practical implications
The authors recommend dedicating time to the institutional assessment of mentoring ecosystems. Investing in a campus-wide mentoring infrastructure could align with campus equity goals.
Originality/value
In contrast to studies that have focussed solely on programmatic outcomes of mentoring, this study explored strategies to strengthen institutional mentoring ecosystems in higher education, with a focus on peer assessment, dialogue and learning exercises.
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Stephen McCarthy, Wendy Rowan, Carolanne Mahony and Antoine Vergne
Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and…
Abstract
Purpose
Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and content sharing, numerous concerns remain for the governance of social media platforms going forward, including (but not limited to) the spread of misinformation, hate speech and online surveillance. However, the voice of citizens and other non-experts is often missing from such conversations in information systems literature, which has led to an alleged gap between research and the everyday life of citizens.
Design/methodology/approach
The authors address this gap by presenting findings from 16 h of online dialog with 25 citizens on social media platform governance. The online dialog was undertaken as part of a worldwide consultation project called “We, the internet”, which sought to provide citizens with a voice on a range of topics such as “Digitalization and Me,” “My Data, Your Data, Our Data” and “A Strong Digital Public Sphere.” Five phases of thematic analysis were undertaken by the authors to code the corpus of qualitative data.
Findings
Drawing on the Theory of Communicative Action, the authors discuss three dialogical processes critical to citizen discourse: lifeworld reasoning, rationalization and moral action. The findings point toward citizens’ perspectives of current and future issues associated with social media platform governance, including concerns around the multiplicity of digital identities, consent for vulnerable groups and transparency in content moderation. The findings also reveal citizens’ rationalization of the dilemmas faced in addressing these issues going forward, including tensions such as digital accountability vs data privacy, protection vs inclusion and algorithmic censorship vs free speech.
Originality/value
Based on outcomes from this dialogical process, moral actions in the form of policy recommendations are proposed by citizens and for citizens. The authors find that tackling these dark sides of digitalization is something too important to be left to “Big Tech” and equally requires an understanding of citizens’ perspectives to ensure an informed and positive imprint for change.
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The aim of this paper is to theoretically explore the concept of leadership in a Total Quality Management (TQM) context by developing a new theoretical framework of understanding…
Abstract
Purpose
The aim of this paper is to theoretically explore the concept of leadership in a Total Quality Management (TQM) context by developing a new theoretical framework of understanding Total Quality Leadership (TQL) as well as by opening the dialogue in researching further key elements of TQL.
Design/methodology/approach
The approach that the paper adopts is conceptual. Based on exploration of the wider management and leadership literature of empirical and theoretical studies, this paper develops a framework of TQL.
Findings
The suggested TQL framework is composed by three main pillars, namely the proactive, adaptive and the relational. The former consists of elements like anticipation of current business environment complexities and filtering of information that enhances practice decision making. The second pillar refers to adaptation, autonomy and feedback while the last one emphasises on the importance of aspects like social interactions, engagement and empathy. The paper explains why the specific pillars with the additional elements are critical for TQM success.
Originality/value
Given the tremendous challenges that organisations face due to increased complexity and demanding competition of the business environments globally, the role of leadership as the major “soft” aspect of TQM approach, seems to be vital more than ever. But the type of TQL appropriate to enhance total quality success nowadays, is still (and should be) under continuous exploration. This conceptual study attempts to provide new theoretical insights of TQL as well as to open the dialogue around the main elements consisting of TQL and how the future research agenda is formulated.
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Karina Villumsen, Hanne Elmer and Line Schmeltz
The COVID-19 lockdown severely impacted organizations in the cultural and tourist business as their products all of a sudden “disappeared”. This study aims to explore if and how…
Abstract
Purpose
The COVID-19 lockdown severely impacted organizations in the cultural and tourist business as their products all of a sudden “disappeared”. This study aims to explore if and how the unexpected and disruptive nature of the pandemic accelerated the development of new communication strategies on their social media.
Design/methodology/approach
The study draws on data from 24 midsize cultural institutions and tourist attractions in Denmark over the first two months of the lockdown in 2020. Approximately 900 posts on Facebook were collected and analyzed through the netnographic method. The analysis followed a two-layered qualitative approach. First, open coding to identify typologies and enable a comparison with established strategies from the literature review. Then, an exploratory examination was conducted across the typologies.
Findings
Nine different content categories were identified in the data and subsequently assessed and discussed in relation to the literature on strategies and dialogic intentions. This resulted in the emergence of two new overarching strategies: hope and host.
Practical implications
While hope is particularly relevant in crisis situations, the utilization of employees in the host role presents an opportunity for further development and engagement. Further, the results call for future research that breaks with the traditional quest for ideal strategies for the benefit of exploring the notion of “strategic doers”.
Originality/value
The identification of the hope and host strategies, along with the analysis of content categories and their alignment with various strategic intentions, contributes to the existing knowledge in this field. Further, the classic perception of engagement as driven by explicit interaction and dialogue is also challenged.
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Sidsel Lond Grosen and Kasper Edwards
The aim of this paper is to explore how the involvement of workplace teams in experimenting with changes in their work practices through short, time-boxed, experiments (STBEs) can…
Abstract
Purpose
The aim of this paper is to explore how the involvement of workplace teams in experimenting with changes in their work practices through short, time-boxed, experiments (STBEs) can support organizational learning. It is explored how staffs’ experiences with experimental practices give rise to shared knowledge and how this is supported by the design of the STBE-procedure. Also explored is how the STBEs support knowledge retainment.
Design/methodology/approach
The study builds on the authors’ participation in a research and development project across seven financial enterprises in Denmark. Qualitative material was developed as part of the experiments. Theoretically emphasizing experience, knowledge creation through dialogue and knowledge retention, the material was analyzed, focusing on participants’ experiences and interactions, as well as on procedures.
Findings
The STBEs occasioned direct experience with new work practices for managers and employees. Supported by the STBE-procedure, these experiences generated new knowledge individually, collectively and on an organizational level. The procedure also created routines that can underpin the retainment of the new practices and knowledge related to incorporating it in the organization.
Research limitations/implications
The study implicates experience with changes in work practices to be understood as predominantly mindful in opposition to simple, even when the changes appear to be simple.
Practical implications
The STBEs are applicable when working with organizational learning related to new work practices. Procedures supporting dialogue and mindful processes appear to be advantageous in relation to learning from experiments.
Originality/value
Based on an original research and development project and unique qualitative material, the study adds to discussions on how to best conduct and learn from experiments in organizations.
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Tommi Pauna, Jere Lehtinen, Jaakko Kujala and Kirsi Aaltonen
The aim of this research was to understand how governmental stakeholder engagement facilitates the sustainability of industrial engineering (IE) projects. A model for governmental…
Abstract
Purpose
The aim of this research was to understand how governmental stakeholder engagement facilitates the sustainability of industrial engineering (IE) projects. A model for governmental stakeholder engagement activities is presented.
Design/methodology/approach
The authors relied on a single-case study of a mining project in Northern Europe, where a novel collaboration and engagement approach with governmental stakeholders was piloted in the project's front-end phase. The analysis focused on the collaborative practices through which the IE project investor engaged governmental stakeholders during the project's front-end phase and how the engagement contributed to solving challenges in the early planning and permitting process and achieving project plans that balanced economic, social and environmental aspects.
Findings
The findings show how four collaborative engagement practices reduced uncertainty and equivocality related to the legal sustainability requirements, enabled the development of sustainable design solutions and overall accelerated the permitting process without compromising the quality of final project plans.
Practical implications
The findings can be used to plan governmental stakeholder engagement and understand related challenges that need to be overcome. The study highlights the need to develop established practices and guidelines for governmental stakeholder engagement.
Originality/value
This study complements prior research on stakeholder engagement and project sustainability by developing an understanding of how governmental stakeholder engagement can be a key mechanism enabling the sustainability of IE project's end product. This research contributes to stakeholder theory by elaborating on a new stakeholder role, intermediary stakeholder.
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Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…
Abstract
Purpose
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.
Design/methodology/approach
Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.
Findings
Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.
Practical implications
Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.
Originality/value
Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.
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The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains…
Abstract
Purpose
The concept of “participation” has become a buzzword in contemporary public governance models. However, despite the broad and significant interest, defining participation remains a debated topic. The aim of the current study was to explore how participants perceived and interpreted the meaning and scope of participation.
Design/methodology/approach
This study is part of a four-year (2019–2022) longitudinal research project investigating stakeholder participation in the context of developing and establishing a strategic regional plan in Region Skåne in southern Sweden. The research project has a qualitative approach and uses interviews with different stakeholder groups such as municipal politicians and public officials and a survey as empirical material.
Findings
The authors developed a participation spectrum including eight types of participation: to be open, to be informed, to be listened to, to discuss, to be consulted, to give and take, to collaborate and to co-create. The authors also identified four different purposes of participation: creating a joint network, creating a joint understanding, creating a joint effort and creating a joint vision. The spectrum and the purposes were related through four characteristics of participation, i.e. involvement, interaction, influence and empowerment.
Research limitations/implications
The study rests on a single case, and so the results have limited transferatibility.
Originality/value
Researching participation in terms of the participants' perceptions contributes a new perspective to the existing literature, which has commonly focussed on the organizers' perceptions of participation. Moreover, in order to clarify what participation meant to the participants, the study puts emphasis on untangling this from the why question of participation.
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