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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?

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

This study aims to analyze how startups organize their purchasing activities to improve operative excellence and become attractive customers.

The authors use a two-phase exploratory approach with semistructured interviews and a World Café. In total, 20 startup purchasers and suppliers participated. It is an international study with participants from eight countries (Belgium, Brazil, France, Germany, Hungary, The Netherlands, the UK and the USA).

The authors find that startups organize the purchasing function in five ways: partial outsourcing, transactional-oriented, strategic only, outsourced purchasing and full department. Each type has advantages and disadvantages regarding operative excellence. The authors identify type-specific antecedents to operative excellence: forecasting, payment habits, ordering process, contact accessibility and quick decision-making.

The value of this paper is that it offers entrepreneurs a framework to organize startup purchasing activities, including outsourcing options. Furthermore, it provides theoretical contributions that expand the topic of purchasing and supply organization and operative excellence to the startup context.

The value of this paper is that, to the best of the authors’ knowledge, it is the first to explore purchasing organization and operative excellence in startups.

Organisations have been working towards becoming more sustainable; where their efforts have been mainly on a steady state focussing on internal proactive changes. The purpose of this paper is to analyse how external events, e.g. COVID-19, affect organisations and their sustainability efforts.

A survey was sent to a database of 11,657 contacts, with a response rate of 5.60% obtained. The results were analysed using descriptive statistics, ranking and a ratio analysis comparing different types of organisations (corporations, higher education institutions, civil society and public sector organisations).

COVID-19 changed the organisation drivers for and barriers to sustainability perspective towards external stimuli, rather than internal factors. COVID-19 also affected the system elements negatively, with the exception of organisational systems. The results also show that the system elements are affected by an external event or crisis and are dependent on the type of organisation.

This paper proposes the “Organisational sustainability transition forced by exogenous events” framework to help organisations better understand and be prepared for unexpected external events. Organisations should learn from the experiences in dealing with COVID-19 and adopt a more humanistic approach to their sustainability efforts, rather than traditional approaches based on solipsism and techno-managerial centrism.

The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.

An Ethical Climate Questionnaire and a Negative Acts Questionnaire are adapted from the existing organization studies and business ethics literature to fit in the audit firm context and are administered in a survey on 205 trainee auditors with a four-month long work placement in audit firms. SPSS is used in statistical analyses and tests.

This study confirms that some but not all types of organizational ethical climate significantly affect the perceived workplace bullying in audit firms. The results of testing for the relations between workplace bullying and ethical climate after breaking down workplace bullying into the work-related and person-related bullying sub-categories provide some different conclusions. Besides the impacts of the ethical climate on workplace bullying, this paper also finds out that trainee auditor's gender, the leader–subordinate gender difference, firm size and audit engagement team size are more likely to affect the perception of one or more of the bullying categories in audit firms.

This study implies some guidance for the audit firms to establish healthy ethical climates that can help them to recruit, train and retain young skilled auditing professionals.

The findings of this study imply that a healthy ethical climate can help develop the audit profession and markets by deterring workplace bullying in audit firms.

This paper extends the organizational studies on the impact of the audit firm's organizational ethical climate on workplace bullying in the auditing profession. It also extends the gender roles in organization studies by stratifying the levels of workplace harassment.

Public sector data analytics concerns the process of retrieving data, data analysis, publication of the results as well as re-using the data by government organizations to improve their operations and enhance public policy. This paper aims to explore the use of public sector data analytics in the Netherlands and the opportunities and challenges of this use.

This paper finds 74 applications of public sector data analytics, identified by a Web search and consultation with policymakers. The applications are categorized by application type, organization(s) involved and application domain, and illustrative examples are used to elaborate opportunities and challenges.

Public sector data analytics is most frequently used for inspection and enforcement of social services and for criminal investigation. Even though its usage is often experimental, it raises concerns for scope creep, repeated targeting of the same (group of) individuals, personal data use by third parties and the transparency of governmental processes.

Drawing on desk research, it was not always possible to identify which type of data or which technology was used in the applications that were found. Furthermore, the case studies are illustrative rather than providing an in-depth overview of opportunities and challenges of the use of data analytics in government.

Most studies either perform a literature overview or present a single case study; this paper presents a more comprehensive overview of how a public sector uses data analytics.

This paper examines how different configurations of societal impact are pursued by purpose-driven organizations (PDOs) and how these configurations align with the application of varying supply chain design (SCD) practices.

This multi-method study uses quantitative data from 1588 B Corps and qualitative data from 316 B Corps to examine how PDOs align SCD with the pursuit of diverse types of societal impact. The authors first conduct a cluster analysis to group organizations based on the impact they create. Second, qualitative content analysis connects impact with enabling SCD elements.

The analysis of the five identified clusters provides detailed empirical insights on influencers, design decisions and building blocks adopted by PDOs to drive a range of societal impacts. Specifically, the nature of the impact pursued affects (1) whether a PDO will be more influenced by a need in the political environment or an opportunity in the industry environment, (2) the relative importance of the design of social flows versus material flows and (3) the need to develop new relational resources with beneficiaries versus leveraging existing capabilities to manage inter-firm processes.

This study responds to calls to disaggregate different dimensions of societal impact and examines the relationship between SCD and a breadth of sustainability impacts for different stakeholders. In doing so, the authors identify four SCD pathways organizations can follow to achieve specific societal impacts. This study is also the first to employ a supply chain perspective in the study of certified B Corps.

This study focuses on managers' perceptions of employees' communicative role in social media, and explores the changes in the contractual nature of employment relations in mediatized workplaces in which the boundaries of professional and private life are becoming more fluid.

A qualitative approach was employed to explore this relatively new phenomenon. The data, comprising 24 interviews with managers responsible for corporate communication and human resources in knowledge-intensive organizations, was thematically analysed.

The analysis shows that employees' work-related social media use creates new types of exchanges and dependencies between an organization and individual employees, which relate to employees' representation, knowledge and networks.

The study is among the first to examine the exchanges and dependencies in an employment relationship that emerge from increased use of social media for professional purposes.

This paper aims to examine the multiplicity of corporate social responsibility (CSR) standards, explaining its nature, dynamics and implications for multinational enterprises (MNEs) and international business (IB), especially in the context of CSR and global value chain (GVC) governance.

This paper leverages insights from the literature in political science, policy, regulation, governance and IB; from the own earlier work; and from an inventory of CSR standards across a range of sectors and products.

This analysis’ more nuanced approach to CSR standard multiplicity helps distinguish the different categories of standards; uncovers the existence of different types of standard multiplicity; and highlights complex trends in their evolution over time, discussing implications for the various firms targeted by, or involved in, these initiatives, and for CSR and GVC governance research.

This paper opens many avenues for future research on CSR multiplicity and its consequences; on lead firms governing GVCs from an IB perspective; and on institutional and market complexity.

By providing overviews and classifications, this paper helps clarify CSR standards as “new regulators” and “instruments” for actors in business, society and government.

This paper contributes by filling gaps in different existing literatures concerning standard multiplicity. It also specifically adds a new perspective to the IB literature, which thus far has not fully incorporated the complexity and dynamics of CSR standard multiplicity in examining GVCs and MNE strategy and policy.

Studies on knowledge management (KM) and its effect on organisational innovation and firm performance have been carried out and subsequently proven. However, the consequence is that KM programmes did not achieve the expected results that they were designed for. Considering the issue mentioned above, a KM shortfall and its underlying challenges seem to exist. The purpose of this study is to assess the current practices of KM, lesson learnt and KM challenges in Malaysian organisations from various types of industries.

The study was conducted with information gathered through a focus group of managers with different hierarchical levels, different types of companies, from multinational corporations to state organisations. This inductive approach was adopted to gain a grounded, rich, local and lived understanding of the process based on the case studies of eight Malaysian organisations that represent the major industries in the Malaysian economic sectors. Additionally, the information gathered was further supported with secondary data that consisted of a case study report of the eight organisations on their KM programmes’ implementation.

The overall results showed that the practice of KM in Malaysian organisations typically displays the following two challenges: (1) process and infrastructure issues and (2) cultural issues. Organisational culture remains the main obstacles faced by most of the organisations in adopting KM. As a lesson learnt, managers should also focus on the after-effect of KM programmes on soft human issues such as employees’ satisfaction and well-being.

The authors believe that further research is required considering KM challenges and employee satisfaction or well-being to improve KM performance among different groups of employees through such methods as research survey.

The findings can act as a guideline for any organisations to address when adopting KM. Identification of the KM challenges provides the basis for organisations to attach considerable importance to employees’ satisfaction and well-being to enhance the chances of successful KM programmes. Managers should take a proactive approach in creating an appropriate atmosphere to cultivate KM culture among employees.

This study offers not only challenges in implementing and sustaining an effective KM system within organisations but also promotes moving the KM literature to the next stage where there is a lack of concern on KM implementation effect on “soft” human issues from the perspectives of employees. This is due to organisations tend to eradicate people’s performance in terms of employee well-being and satisfaction and to the author’s knowledge, this has been largely unexplored in previous research.