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Book part
Publication date: 30 March 2022

Tatyana Y. Druzhilovskaya, Emilia S. Druzhilovskaya, Tatyana V. Stozharova, Evgeniya V. Vilkova and Irina P. Denisova

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards…

Abstract

Purpose

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards, which is the most important instrument for international economic integration.

Design/Methodology/Approach

In carrying out the research, we used the FS of the modern organizations, prepared in accordance with International Standards (IASs and IFRSs), posted on the official websites of these organizations. At the same time, we researched the FS of both Russian and foreign organizations in order to draw conclusions about the problems of preparing FS in accordance with International Standards, which are typical for most modern organizations in different countries. When conducting research, we used methods such as comparison, analysis and synthesis.

Findings/Results

We identified the main problems that arise in practice when preparing FS in accordance with International Standards, which are typical for both Russian and foreign organizations. We also analysed the project of the IASB (the organization that develops these standards) to improve the requirements for the preparation of FS in accordance with International Standards. Based on the analysis carried out, we identified the main problems arising from the planned requirements of this project. As a result of the research carried out, we made proposals for solving the identified problems of the formation of FS in accordance with International Standards.

Conclusions/Recommendations/Value

Our proposals can be used to improve the regulations of International Standards for the formation of FS, and can also be applied in the practical work of modern organizations.

Details

Current Problems of the World Economy and International Trade
Type: Book
ISBN: 978-1-80262-090-0

Keywords

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational…

Abstract

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic…

Abstract

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic planning initiatives in response to environmental changes. Organizational resources may be used less effectively when organizations engage in “exploitation” of knowledge that they already have acquired or when they try to use their resources to improve the products and/or services they already produce or provide rather than to undertake new or radically altered activities. Kraatz and Zajac (2001) suggest that organizations relatively well endowed with resources are less likely to engage in major strategic changes to adapt to environmental changes. This, may be because the abundance of (slack) organizational resources may permit them to survive environmental changes without undertaking any strategic changes. These organizations need to respond/innovate only when the environmental change is perceived to create a significant threat to the organization's survival and/or growth. Kraatz and Zajac (2001) noted that organizations having the most success in the past are the least likely to change their goals because of their commitment to the current strategies that maximize the utilization of existing resources, even in situations that involve environmental uncertainty (p. 636). Most of the time, resources-rich large organizations are more likely to survive external threats from environmental change. Nevertheless, this does not rule out the fact that successful strategic changes are initiated/undertaken by resources-endowed firms. When resource-endowed firms do undertake a strategic innovation, their superior resources can facilitate the innovation and increase the likelihood of its success. Thus when the resource endowed organizations do undertake the changes, they are likely to be adaptive to change and to benefit from strategic changes.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Article
Publication date: 15 September 2022

Eka Pariyanti, Wiwiek Rabiatul Adawiyah and Siti Zulaikha Wulandari

There are two objectives in this study. First, testing the relationship between person-organization fit (P-O fit) and person-job fit (P-J fit) on turnover intentions…

Abstract

Purpose

There are two objectives in this study. First, testing the relationship between person-organization fit (P-O fit) and person-job fit (P-J fit) on turnover intentions. Second, examining the moderating role of kinship on the relationship between P-O fit and P-J fit on turnover intentions.

Design/methodology/approach

This research was conducted at private universities in Lampung with a total of 282 respondents. The analytical method used to test the research hypothesis was moderated regression analysis (MRA)

Findings

There are five proposed hypotheses, and all of them are supported. The findings of this study reveal that P-O fit and P-J fit are predictors that are negatively related to turnover intentions. Furthermore, kinship moderates the relationship between P-O fit and P-J fit on turnover intentions.

Research limitations/implications

This study adds to the literature on turnover intentions in universities and underscores some important advances and contributions in developing a human resource management theory related to social capital. Based on the findings of this study, organizations are expected to pay more attention to P-O fit, P-J fit and kinship to reduce the level of turnover intentions. Employers are expected to choose people who match the organization's values and work and create interpersonal relationships between them to reduce turnover intentions, which mean the findings extend the theory of attraction-selection-attrition (ASA), social exchange and social capital. These findings provide theoretical and pragmatic insights for human resource management practitioners and relevant stakeholders.

Practical implications

Practically, the concepts of P-O fit and P-J fit are important to be considered by the leadership because creating a suitable environment for employees will trigger positive behaviors. Leaders must find the right people for the environment and the right environment for the employees. Furthermore, this study has implications for a relational approach to overcoming turnover intentions in the workplace. The relational approach is in the form of kinship. Organizations that encourage opportunities for social interaction among members can reduce employee turnover and tend to create positive social capital.

Social implications

In social practice, kinship connects people in an organization. The existence of kinship in an organization helps academicians get relational and emotional support from coworkers and superiors so that they will feel a family relationship that may not be found in other organizations, which eventually reduces turnover intentions.

Originality/value

The originality of this study lies in investigating the moderating role of kinship on the relationship between P-O fit and turnover intentions. Kinship in this study is different from research in general. “Kinship” here is based on a kinship perspective because of the peculiarities of Asian culture, especially in Indonesia, namely kinship without blood relations and marriage.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 11 March 2016

Minjeong Kang

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector…

1949

Abstract

Purpose

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a broad range of services from administrative support (24%) such as fundraising and office work to providing social service and care (20%) such as preparing and delivering food, teaching or counseling. The purpose of this study was to examine the influences of important factors in creating volunteers’ engagement with nonprofit organizations.

Design/methodology/approach

The population of the proposed survey was volunteers of a faith-based nonprofit organization in the Northeast region of United States. The organization is a synod that oversees more than 1,000 Presbyterian churches over eight states in the Northeast region of the United States. The primary focus of its mission is prison ministry that aims to help imprisoned immigrants and their families with legal and other necessary supports. With help from the organization’s management, the researcher sent out an online survey to 1,973 eligible volunteers, with response rate of 29.90 percent (AAPOR RR1). This resulted in a total sample size of 590 volunteers who completed the survey.

Findings

This study found that, when the level of identification was higher, the influence of satisfaction on affective commitment became greater. Therefore, for this nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Also, when individual volunteers identified themselves with the nonprofit organization, there was a greater influence of satisfaction with the organization on their engagement in their voluntary work.

Research limitations/implications

This study findings suggest that for a nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Due to the exploratory nature of the study with the survey data from a single nonprofit organization, the application of the research findings beyond the scope of this study should be made cautiously. Especially, given various kinds of nonprofit organizations, the specific context of this study’s nonprofit organization (i.e., faith-based charity organization) would limit the general application of research findings.

Practical implications

This study also suggests a sound measure of volunteer engagement. For management of volunteer engagement, the suggested measurement system can be helpful for management of nonprofit organizations and further research in nonprofit public relations.

Originality/value

Extra-role behaviors and organizational citizenship behaviors have been identified as manifest characteristics of both employee and customer engagement and this link has yet to be explored in the nonprofit sector for volunteering and cause advocating behaviors. The current study adopts engagement as an important motivational variable to understand volunteer motivations and suggests satisfaction with nonprofit organization management and volunteer-organization identification as important antecedents to volunteer engagement.

Details

Journal of Communication Management, vol. 20 no. 2
Type: Research Article
ISSN: 1363-254X

Article
Publication date: 13 September 2022

Imran Shafique, Masood Nawaz Kalyar, Muhammad Shafique, Aino Kianto and Loo-See Beh

This study examines the relationship between knowledge management (KM) capability and innovation ambidexterity, and their subsequent influence on firm performance. It also…

Abstract

Purpose

This study examines the relationship between knowledge management (KM) capability and innovation ambidexterity, and their subsequent influence on firm performance. It also investigates whether organizational structure – in terms of connectedness and centralization – helps to develop a suitable context that either hinders or catalyzes the effectiveness of KM capability in predicting innovation ambidexterity.

Design/methodology/approach

Data were collected from 336 manufacturing organizations in Pakistan using a random sampling technique. Partial least square-based structural equation modelling (PLS–SEM) was employed to analyze the data.

Findings

Results reveal that KM capability is positively linked with innovation ambidexterity and firm performance. Innovation ambidexterity positively mediates the link between KM capability and firm performance. Connectedness positively moderates the association between KM capability and innovation ambidexterity. However, centralization negatively moderates the link between KM capability and innovation ambidexterity.

Research limitations/implications

This research offers theoretical insights into when and how KM capability is effective in prompting performance through innovation ambidexterity by creating a suitable context.

Practical implications

The study indicates that innovation may develop in an ambidextrous manner in an organization as long as the organization is proficient in creating a suitable context, i.e. structure to support it. Organizations should strive to develop sustained KM capabilities because these are seminal for enabling the challenging task of exploiting existing resources for innovation while also tapping on new opportunities for explorative breakthroughs.

Originality/value

This research contributes to a novel understanding regarding the importance of KM capability in fostering manufacturing organizations to engage in ambidexterity by creating a suitable context where optimal amount of each form of innovation activities is calibrated using KM capability.

Highlights

  1. Knowledge management capability is crucial for simultaneous exploitation and exploration of innovation

  2. Innovation ambidexterity (i.e. simultaneous exploitation and exploration of innovation) fosters firm performance

  3. Innovation ambidexterity mediates the positive effect of knowledge management capability on firm performance

  4. Connectedness strengthens the relationship between knowledge management capability and innovation ambidexterity

  5. Centralization weakens the effect of knowledge management capability on innovation ambidexterity

  6. Innovation can be developed in an ambidextrous way in organizations as long as organizations have knowledge-based competencies and proficient in creating suitable context

Knowledge management capability is crucial for simultaneous exploitation and exploration of innovation

Innovation ambidexterity (i.e. simultaneous exploitation and exploration of innovation) fosters firm performance

Innovation ambidexterity mediates the positive effect of knowledge management capability on firm performance

Connectedness strengthens the relationship between knowledge management capability and innovation ambidexterity

Centralization weakens the effect of knowledge management capability on innovation ambidexterity

Innovation can be developed in an ambidextrous way in organizations as long as organizations have knowledge-based competencies and proficient in creating suitable context

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Open Access
Article
Publication date: 14 September 2022

Clemens Kerschbaum

Recent literature in the field of knowledge management (e.g. Nonaka and Takeuchi, 2021) asks for new, future-oriented approaches to strategy that allow us to deal with an…

Abstract

Purpose

Recent literature in the field of knowledge management (e.g. Nonaka and Takeuchi, 2021) asks for new, future-oriented approaches to strategy that allow us to deal with an increasingly complex world. Thus, this paper aims to build an approach to exploit aesthetics (human’s sensory perceptions and their felt meanings) to sense an organizations purpose and realize it by means of organizational strategy.

Design/methodology/approach

Conceptual paper, providing a new perspective on the perception of Organizational Purpose. The abductive argument follows Weick’s notion of Disciplined Imagination (Weick, 1989).

Findings

The main argument of this paper is that aesthetics contribute to the identification of organizational purpose. Thus, aesthetic perceptions can inform strategy to implement a stakeholders’ sense of purpose into strategy.

Research limitations/implications

The argument presented is grounded in recent literature on the concepts of purpose and aesthetics and abductive in nature. Thus, empirical research to validate the argument would be beneficial and worthwhile to be undertaken.

Practical implications

The paper presents the idea to integrate the sense of organizational purpose into a corporate strategy to address stakeholders’ value expectations and build more sustainable organizations. By emphasizing aesthetics, the study takes a stand for the inclusion of nonrational knowledge in organizational decision-making.

Originality/value

As far as the author’s knowledge goes, the concepts of aesthetics and organizational purpose have not theoretically been connected to each other. However, due to the implicit nature of purpose, aesthetics may serve as the matching knowledge tool to work with organizational purpose.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Open Access
Article
Publication date: 14 September 2022

Petra Pekkanen and Timo Pirttilä

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional…

Abstract

Purpose

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

Design/methodology/approach

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

Findings

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

Practical implications

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

Originality/value

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 September 2022

Yusuf Hassan, Ankur Kushwaha and Varun Sharma

The purpose of the current study is to examine organizational crisis and the role of tech-structural interventions in overcoming the crisis to achieve resilience…

Abstract

Purpose

The purpose of the current study is to examine organizational crisis and the role of tech-structural interventions in overcoming the crisis to achieve resilience. Developing resilience in organizations has become imperative for managers in the never-ending turbulent environment and concerns toward pleasing the stakeholders. Organizations have begun to rely on techno-structural and human process change interventions to attain resilient organizations. Although such strategies are widely prevalent in organizational change literature and can be traced back to the 1970s, scholarly research on the process that develops resilient organizations is limited and also absent in the context of developing economies.

Design/methodology/approach

This study uncovered the process of change interventions (primarily techno-structural interventions) at a wealth management firm in India, adopting a case study approach.

Findings

According to the findings, change interventions through techno-structural interventions aided in the transformation of a precarious organization into a resilient one.

Research limitations/implications

This paper provides vital practical implications about the role of techno-structural change interventions in reshaping an organization into a more viable business, making the organization resilient to deal with untimely disruptions in the environment.

Originality/value

Very limited research has been done to understand the stakeholder’s management and resilience in the context of financial consulting firms in the emerging market context.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 15 September 2022

S.M. Aparna and Sangeeta Sahney

The paper aims to highlight the understated role of creativity in R&D organizations by exploring the effect of creativity-oriented high-performance work practices (CHPWPs…

Abstract

Purpose

The paper aims to highlight the understated role of creativity in R&D organizations by exploring the effect of creativity-oriented high-performance work practices (CHPWPs) on resilience. The moderator effect of role clarity (RC) on the association between CHPWPs and resilience is examined.

Design/methodology/approach

The study proposes a simple moderation model to understand the relationship, and specifically hierarchical regression analysis (SPSS 22.0) and SPSS PROCESS Macro has been used to test the hypotheses.

Findings

Findings revealed that the implementation of CHPWPs would significantly improve resilience. The benefits of CHPWPs on resilience get compromised as the organizations lay stress on higher levels of RC.

Practical implications

Indian R&D organizations must emphasize upon enhancing resilience through a set of CHPWPs. Rather than laying greater stress on RC, these organizations should build a creative climate characterized by experimentation, freedom and a free flow of ideas.

Originality/value

The current study makes a valuable contribution by highlighting the importance of creativity and resilience in organizations. Although conceptual studies highlight the importance of creativity in R&D organizations, this has been was greatly neglected. The current study adds value to the existing literature by deepening the authors’ understanding of the role of CHPWPs in enhancing resilience, the latter being a subject of huge focus of organizations during the pandemic.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

1 – 10 of over 274000