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1 – 10 of over 304000Tatyana 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, which is…
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.
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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 structures and…
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).
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 planning…
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.
Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a…
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.
Mark Ashton, Viachaslau Filimonau and Aarni Tuomi
Although virtual worlds, such as the Metaverse, can disrupt the hospitality sector, few empirical investigations have critically evaluated the scope and scale of this disruption…
Abstract
Purpose
Although virtual worlds, such as the Metaverse, can disrupt the hospitality sector, few empirical investigations have critically evaluated the scope and scale of this disruption from an industry perspective. This study aims to rectify this knowledge gap by exploring the opportunities and challenges of the Metaverse as seen by hospitality professionals.
Design/methodology/approach
This is a Delphi study conducted with UK-based senior hospitality industry practitioners experienced in designing and implementing digital innovations within their organisations.
Findings
The Metaverse is most likely to be adopted by hospitality organisations willing and able to take risks, such as large and/or chain-affiliated enterprises. The Metaverse will not replace traditional hospitality services but supplement and enhance them with new layers of service. The main applications are in the context of events and experiences. The Metaverse will also provide the “try before you buy” option, revealing the opportunities to design digital twins of physical businesses. Young and technology-savvy individuals are most likely to first adopt the Metaverse. The key challenges of the adoption are attributed to the technological unpreparedness of hospitality organisations; market immaturity; inflated customer expectations; a skills gap among hospitality employees; and regulatory issues. These challenges require the engagement of various stakeholders to create an operational and monitoring framework for hospitality organisations to embrace the Metaverse.
Practical implications
This study highlights how the Metaverse can disrupt the hospitality industry at the level of strategic planning and business operations.
Originality/value
To the best of the authors’ knowledge, this is one of the first empirical investigations of the potential of the Metaverse from the viewpoint of hospitality industry practitioners.
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Charles D.T. Macaulay and Ajhanai C.I. Keaton
This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant…
Abstract
Purpose
This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.
Design/methodology/approach
We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.
Findings
The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.
Originality/value
In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.
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This research paper aims to conceptualize digital transformation governance and its conventional mechanisms and to present governance solutions tailored to an organization’s level…
Abstract
Purpose
This research paper aims to conceptualize digital transformation governance and its conventional mechanisms and to present governance solutions tailored to an organization’s level of digital maturity. The objective is to provide a framework for large organizations to select appropriate governance mechanisms based on their digital maturity level, enabling them to effectively manage and govern their digital transformation journey.
Design/methodology/approach
The study employs a meta-synthesis methodology, systematically reviewing and synthesizing findings from 175 academic papers and 31 reports/white papers. The research involves a rigorous qualitative approach, including literature search, selection of relevant texts, information extraction, analysis of qualitative findings, quality control and presentation of findings.
Findings
The proposed model suggests a three-tiered approach to digital transformation governance based on the organization’s digital maturity: “beginner,” “intermediate” and “advanced” stages. The findings indicate that as an organization advances in its digital maturity, its governance mechanism tends to be less centralized and involves multiple relevant units. Conversely, organizations with lower digital maturity require a more concentrated approach to digital governance.
Research limitations/implications
The study is based on a systematic review and synthesis of existing literature. Further empirical research could validate and refine the proposed model.
Practical implications
By using the proposed maturity-driven model, organizations can choose a more suitable and effective governance mechanism for the realization of their digital transformation roadmap based on their digital maturity level. The model offers a comprehensive framework for selecting and combining appropriate governance mechanisms at each maturity stage.
Originality/value
The proposed framework offers a strategic and novel yet practical tool, enabling organizations to advance their digital governance capabilities in sync with their transformation roadmap. The study consolidates dispersed findings and expands the range of viable governance mechanisms contingent on digital progression.
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Christian Di Prima, Wan Mohd Hirwani Wan Hussain and Alberto Ferraris
Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM…
Abstract
Purpose
Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM strategies. Therefore, the objective of this study is to investigate the moderating impact of HR analytics on the relationship between TM and its individual outcomes (talent motivation and quality of hires) and subsequently, their impact on organizational outcomes (talent retention).
Design/methodology/approach
The structural equation modeling (SEM) technique was used to analyze 219 online questionnaires administered to HR managers from European companies.
Findings
A positive relationship exists between TM activities and talent motivation as well as the quality of hires. Furthermore, HR analytics positively moderates these relationships. Finally, talent motivation and the quality of hires are positively related to talent retention.
Research limitations/implications
This study offers several contributions to theory, as it analyzes TM from an individual perspective and provides further empirical confirmation of the potential benefits of HR analytics and additional grounding to the contingency theory.
Practical implications
Our results will allow practitioners to better orient their HR investments, with positive effects for their organizations and their employees.
Social implications
This study demonstrates that HR analytics can help organizations adopt a human-centric approach to TM, thus increasing the chances for talents to fully express their potential.
Originality/value
This study takes a step forward toward considering TM outcomes from an individual perspective, responding to new generations' need to pay more attention to their individualities. HR analytics can be a suitable tool to do so, as it can provide insights and suggestions based on the actual organizational context, making TM a more data-driven process.
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Yurong Fan, Qixing Huang, Long-Zeng Wu, Yijiao Ye, Yuan Zhou and Chunchun Miao
By investigating trust in the organization as a mediator and traditionality as a moderator, this study aims to examine the effect perceived organizational exploitation poses on…
Abstract
Purpose
By investigating trust in the organization as a mediator and traditionality as a moderator, this study aims to examine the effect perceived organizational exploitation poses on frontline hotel employees’ service performance.
Design/methodology/approach
A three-wave survey that targets 219 supervisor–subordinate dyads from four Chinese hotels was conducted to test the hypotheses. The authors used SPSS 20.0 and AMOS 21.0 to analyze the data and verify the theoretical model.
Findings
This study found that perceived organizational exploitation exerts a destructive impact on frontline hotel employees’ service performance. Trust in the organization is a full mediator of the link connecting perceived organizational exploitation to service performance. Furthermore, traditionality weakens perceived organizational exploitation’s impact on trust in the organization and subsequent service performance.
Practical implications
The authors’ findings remind hotels to cease exploiting their employees to avoid compromising service performance. Hotels should also endeavor to instill trust among employees toward the hotel and allocate more attention to employees with lower levels of traditionality.
Originality/value
First, to the best of the authors’ knowledge, this study is among the first to explore the impact of perceived organizational exploitation on frontline hotel employees’ service performance. Second, this study reveals a novel mechanism underlying the connection between perceived organizational exploitation and service performance. Finally, this study identifies frontline hotel employees’ traditionality as a vital moderator that mitigates the negative relationships among perceived organizational exploitation, trust in the organization and service performance.
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Atif Baig, Robin Mann, James Lockhart and Wayne Macpherson
The purpose of this study is to address a critical gap in the existing literature on business excellence implementation. While various studies have examined different aspects of…
Abstract
Purpose
The purpose of this study is to address a critical gap in the existing literature on business excellence implementation. While various studies have examined different aspects of business excellence, there is still a lack of comprehensive research on the optimal organizational excellence architecture (OEA) for an award-winning business excellence journey. The absence of a unified framework has led to inconsistent practices across organizations. The aim of this research based on data collected from 50 organizations across 17 countries is to address this gap and present a refined OEA model.
Design/methodology/approach
This study employed quantitative and qualitative data collection methods. Member organizations from the Global Excellence Model (GEM) Council participated through an online survey administered via the Qualtrics software platform. Quantitative data were analyzed using the SPSS and Microsoft Excel software tools, while content analysis techniques were applied to the qualitative data to gain detailed insights.
Findings
The findings refine and extend the OEA model. These contributions lead to a refined OEA definition and open avenues for future research, enriching the current understanding of BE implementation.
Originality/value
This study introduces a novel concept of OEA to the literature on business excellence implementation. The refined OEA model provides a fresh perspective on the critical components necessary for an award-winning business excellence journey. This research offers significant value to both practitioners and academics by presenting a unified approach to BE implementation, effectively addressing the previously identified gap in BE research.
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