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Article
Publication date: 23 July 2021

Tapio Jukka

This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy…

Abstract

Purpose

This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?

Design/methodology/approach

This study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.

Findings

Four types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defender, analyser, prospector and reactor strategies. The results showed defender strategies performed better with hierarchy or market type MCSs while prospector strategies performed better with clan or adhocracy MCS types. Analysers performed acceptably with all MCS types.

Practical implications

The results of this study suggest that organisations should align their business strategy with a certain MCS type to achieve good performance. Also, alignment of top management and business strategy is supported as the top management properties differ between the MCS types.

Originality/value

This research contributes to the management control and strategy literature by demonstrating how the alignment between organisation business strategy and organisation-level MCS type determines organisational performance. The results suggest that differing business strategies yield better performance when aligned with the appropriate management controls represented by an MCS type.

Details

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

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Article
Publication date: 10 August 2020

Tapio Jukka and Jukka Pellinen

Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals…

Abstract

Purpose

Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.

Design/methodology/approach

This study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types.

Findings

This study reports a theory-based measurement construct that is initially validated with new empirical data. The authors found from the empirical data four different categories of firms based on the general type of their MCSs labelled clan, adhocracy, market and hierarchy.

Originality/value

This study makes two contributions to the MCS literature. Firstly, it presents a theory-based measurement construct to identify organisational and top management attributes that can be used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual reports and other publicly available data sources can be used to identify the overall MCS types of organisations.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 6 March 2020

Joe Phua, S. Venus Jin and Jihoon (Jay) Kim

Through two experiments, this study assessed source and message effects of Instagram-based pro-veganism messages.

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Abstract

Purpose

Through two experiments, this study assessed source and message effects of Instagram-based pro-veganism messages.

Design/methodology/approach

Experiment 1 (N = 294) examined effects of organization (brand vs nonprofit) and message types (egoistic vs altruistic) on consumer responses to Instagram-based pro-veganism content. Experiment 2 (N = 288) examined effects of source type (celebrity vs noncelebrity) and message valence (positive vs negative) on consumer responses to Instagram-based pro-veganism content.

Findings

Results demonstrated significant main effects of organization type, with consumers indicating more positive attitudes and higher credibility toward the brand. Significant main effects of message type were also found, with altruistic messages eliciting higher perceived information value than egoistic messages. Subjective norms had moderating effects on attitude toward the organization, while attitude toward veganism had moderating effects on perceived information value. Results also indicated significant main effects of message valence on perceived information value of pro-veganism Instagram posts and significant interaction effects of the two manipulated factors on intention to spread electronic word-of-mouth (eWOM) about pro-veganism.

Originality/value

Implications for use of Instagram-based health marketing communication about veganism were discussed. Specifically, organizations looking to use social media to influence attitudes and behavioral intentions toward health issues should seek to reach their target audiences through selecting endorsers and messages that will optimally present the health issue in a relatable and engaging way.

Details

Online Information Review, vol. 44 no. 3
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 1 January 2001

William Acar, Kenneth E. Aupperle and Ronald M. Lowy

This large‐scale exploratory research explores the manner in which various organizational types view their social obligations in terms of the tradeoffs (or potential…

Abstract

This large‐scale exploratory research explores the manner in which various organizational types view their social obligations in terms of the tradeoffs (or potential symbioses) between economic and non‐economic (social) goals. Historically, this issue has been researched only in the context of business firms. Given the increased scope and visibility of nonprofit organizations, it becomes particularly relevant to explore a broad range of organizational types. To proceed with this research, this study proposes a 5‐class typology describing the organizational spectrum from the fully for‐profit to the fully nonprofit organizations. This paper also contributes to the emerging empirical research stream in the area by undertaking a systematic assessment of the way in which all organizational types value their economic versus social orientations as gauged by several measures. Across the two top executive levels, a regular progression of statistically significant differences are found between the five organizational types with respect to their social and economic orientations. A by‐product of this research is that we reveal how the economic or social orientation of organizations can be systematically investigated by undertaking large‐scale empirical studies with appropriately designed research instruments.

Details

The International Journal of Organizational Analysis, vol. 9 no. 1
Type: Research Article
ISSN: 1055-3185

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Article
Publication date: 6 November 2017

Pernilla Bolander, Andreas Werr and Kajsa Asplund

The purpose of this paper is to contribute to the development of a deeper understanding of the conceptual and empirical boundaries of talent management (TM) so that…

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13408

Abstract

Purpose

The purpose of this paper is to contribute to the development of a deeper understanding of the conceptual and empirical boundaries of talent management (TM) so that scholars and practitioners may enhance their knowledge of what TM actually is and how it is carried out.

Design/methodology/approach

A comparative study was conducted of the TM practices of 30 organizations based in Sweden. Data were collected through in-depth interviews with 56 organizational representatives. The transcribed interviews were analyzed using qualitative content analysis.

Findings

The findings comprise a typology consisting of four distinct TM types that exist in practice: a humanistic type, a competitive type, an elitist type and an entrepreneurial type. Descriptions are provided that probe into how specific practices are differently shaped in the different types.

Research limitations/implications

The study design enabled the generation of an empirically rich understanding of different TM types; however, it limited the authors’ ability to draw systematic conclusions on the realized outcomes of different types of TM.

Practical implications

The descriptions of different TM types give practitioners insight into how TM may be practiced in different ways and point to important decisions to be made when designing TM.

Originality/value

The paper addresses two main shortcomings identified in the academic literature on TM: conceptual ambiguity and the paucity of in-depth empirical research on how TM is carried out in actual organizational settings. The empirically derived typology constitutes an important step for further theory development in TM.

Details

Personnel Review, vol. 46 no. 8
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 1 April 1986

Pirkko Elliott

This publication is based on a research thesis which examined self‐help ethnic minority organisations and their activities in order to construct an accurate picture of the…

Abstract

This publication is based on a research thesis which examined self‐help ethnic minority organisations and their activities in order to construct an accurate picture of the library and information needs of their members. It identified the kinds of co‐operation that existed between self‐help ethnic minority organisations and public libraries and other relevant official agencies. A series of models for co‐operation that could take place between public libraries, other relevant agencies and self‐help organisations was constructed.

Details

Library Management, vol. 7 no. 4
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 4 March 2019

Andrea M. Scheetz and Aaron B. Wilson

The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may…

Abstract

Purpose

The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.

Design/methodology/approach

The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.

Findings

The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.

Research limitations/implications

Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.

Practical implications

This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.

Originality/value

This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 20 September 2021

Argyro Elisavet Manoli and Ian Richard Hodgkinson

Relative to the increasing focus on organisations’ outward communication consistency and coherency, the internal communication taking place between different…

Abstract

Purpose

Relative to the increasing focus on organisations’ outward communication consistency and coherency, the internal communication taking place between different organisational functions is under-explored. The study aims to address the following two research questions: What form does cross-functional communication take within organisations? How do features of the communication work climate influence the form of cross-functional communication?

Design/methodology/approach

The study draws on qualitative data generated from semi-structured interviews with media and marketing managers from 33 professional football organisations operating in the English Premier League.

Findings

Thematic patterns between internal communication practices and different communication climates lead to the development of a new internal organisational communications typology, comprising: Type 1: collaborative symmetrical communication (cohesive climate); Type 2: unstructured informal communication (friendly climate); and Type 3: cross-functional silos (divisive climate).

Originality/value

Internal organisational communication practices are deemed fundamental to organisational success, yet there remains limited empirical evidence of the form such practices take or how they interact with features of an organisation’s communication climate. The study introduces a new internal organisational communications typology to develop and extend the theory and practice of internal marketing communications.

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Article
Publication date: 17 April 2020

Victor K.W. Shin, Ling Tung Tsang and Tommy H.L. Tse

This study aims to examine how the organizational structure of arts groups and their administrative personnel’s socio-demographic attributes affect the working conditions…

Abstract

Purpose

This study aims to examine how the organizational structure of arts groups and their administrative personnel’s socio-demographic attributes affect the working conditions of and create tensions for their staff. Recent discussion about the cultural industries and labor has pursued two strands – macro-level research expounds on the organization of cultural industries and labor market; and micro-level studies focus on the work and employment of cultural practitioners. Very few of them, however, articulate the relationships between the two levels. This study contributes to the literature with a multilevel framework that examines the interplay between the structural conditions and personal factors in which labor–capital relationships evolve.

Design/methodology/approach

This study applies a qualitative approach to collect and analyze data. It conducted 39 in-depth interviews with arts managers and administrators from a sample of 18 performing arts organizations across four performing arts sectors in Hong Kong, namely, drama, music, dance and opera. The stratified sample covers arts organizations of different funding models – the public “nationalized” form, the mixed-economy form, and the privatized form.

Findings

This study shows that the funding and organization model of arts organizations resulted in various forms of job structure, and that the practitioners’ socio-demographic background shapes their career expectations. The job structure and career expectations together affect the labor turnover and influence organization strategies.

Originality/value

This study’s methodological contribution lies on its application of a multilevel framework to analyze the relationships between the macro- and the micro-level factors underpinning the working conditions of labor in the cultural industries. Besides, it contributes to the discussion about “labor precariousness” with empirical evidence from a comparative study of arts managers and administrators from organizations across four performing arts sectors.

Details

Social Transformations in Chinese Societies, vol. 16 no. 1
Type: Research Article
ISSN: 1871-2673

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Article
Publication date: 12 October 2018

Ayşe Kucuk Yilmaz and Ebru Yazgan

Main issue in management and strategy is corporate performance. Managers seek effective and strategic way to improve their performance. Authorization, which includes…

Abstract

Purpose

Main issue in management and strategy is corporate performance. Managers seek effective and strategic way to improve their performance. Authorization, which includes reputational and strategic indicators, is one of these ways. The applying authorization and using this authorization are decision-making process for managers. These processes have potential to make considerable effect on corporate performance. As a considerable result of this research that need of resource dependency type certified aircraft technicians in Anadolu University are decreased owing to this research and, also the purpose of this study is that technicians have got opportunity to creating own human resource in view of both sustainability, and competition in training field.

Design/methodology/approach

In this study, both specified and organizational-tailored flowchart as the problem solving techniques in decision-making process of maintenance training organization have been developed, compiled after taking the opinions of experts, for the effective implementation of type rating training, following approval, that cover the types of fleet at Anadolu University. This flowchart may guide to the relevant aircraft maintenance training organizations in their type trainings implementation process.

Findings

Human factor is both vital and necessary element to achieve high corporate performance. By following the flow chart, the implementation process is shortened by eliminating the difficulties in complying with the depth and complexity of the required regulation.

Originality/value

The development of the necessary skills and competencies of the workforce is one of the critical points for the creation, preservation and improvement of corporate value. This research has been carried out with the aim of effective utilization of institutional resources, development of personnel and hence corporate value creation. Anadolu University, which is aware of the importance of core competence, is trying to make it one of its strengths institutionally. The Anadolu University Faculty of Aeronautics and Astronautics, as an organization that has completed the necessary steps to become authorized to give type rating training, may guide other aviation organizations using the organization-specified tailored flow chart developed with the help of expert opinion.

Details

Aircraft Engineering and Aerospace Technology, vol. 90 no. 9
Type: Research Article
ISSN: 1748-8842

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