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1 – 10 of 50Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi
This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the…
Abstract
Purpose
This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?
Design/methodology/approach
Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.
Findings
By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.
Originality/value
This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.
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Fabian Hattke and Steffen Blaschke
The purpose of this paper is to evaluate the influence of top management team diversity on academic excellence in universities. Academic excellence is conceptualized as…
Abstract
Purpose
The purpose of this paper is to evaluate the influence of top management team diversity on academic excellence in universities. Academic excellence is conceptualized as successfully gaining funds for inter-organizational research collaborations, interdisciplinary graduate schools and high-ranked scientific reputation.
Design/methodology/approach
The study applies upper echelon theory to universities. Three hypotheses are developed: (overall) top management team heterogeneity is positively associated with successful funding of excellence clusters, (overall) top management team heterogeneity is positively associated with successful funding of graduate schools and (overall) top management team heterogeneity is positively associated with academic reputation. The empirical study is based on a cross-sectional dataset with a time lag, covering characteristics of 75 German public universities from 2008 to 2013. Multiple-regression analysis is applied to test the hypotheses.
Findings
Our results indicate that disciplinary and educational diversity of upper echelons has a positive effect on the outcomes. Other top management team characteristics (age, gender, etc.) show no significant effects. Besides top management team composition, we find that a high number of faculties and a broad inclusion of internal status groups (students, tenured faculty, academic and administrative staff) and external stakeholders in decision making processes may enhance academic excellence of universities.
Research limitations/implications
First, the study contributes to the body of literature concerned with higher education. It is situated at the crossroads of management studies and higher education research, unlocking strategic management theorizing for the public context. Furthermore, the study contributes to the body of literature on strategic leadership in pluralistic organizations. It highlights the importance of heterogeneous governance structures and modular organization designs for achieving academic excellence.
Practical implications
The paper may inform practitioners in administrative or leading positions and policy-makers concerned with higher education. The more diverse a top management team is in terms of multiple disciplinary backgrounds, the more likely they succeed in driving the university toward academic excellence.
Originality/value
The study is among the first to evaluate the influence of top management teams in universities with a quantitative research design.
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Anna-Lena Rose, Jay Dee and Liudvika Leisyte
While projects can generate highly relevant knowledge to inform operations and improve performance, organizations face the difficulty of retaining knowledge once a project ceases…
Abstract
Purpose
While projects can generate highly relevant knowledge to inform operations and improve performance, organizations face the difficulty of retaining knowledge once a project ceases to exist. This study aims to examine how project work can lead to organizational learning and, in particular, how knowledge transfer and social learning practices shape project-to-organization learning in a setting where projects complement a traditional functional form of organization.
Design/methodology/approach
This case study examined a project for inclusive teacher training at a German university. Data were collected and analyzed following an ethnographic approach, including participatory observation, a focus group discussion and 14 interviews with project participants.
Findings
The findings support the idea that much of the learning that occurs within projects is tacit. In this study, tacit knowledge from the project was shared with the organization through social learning practices. These social learning practices had a larger impact on project-to-organization learning than knowledge transfer practices such as codification. Additionally, the findings suggest that when knowledge transfer and social learning practices are in conflict, project-to-organization learning will likely suffer.
Originality/value
This study contributes to existing literature by examining the relative importance of technical and social dimensions of project-to-organization learning and by focusing on universities as an example of organizations where projects operate alongside a traditional functional form. Practical implications suggest that to facilitate project-to-organization learning, universities may need to enact a combination of new practices, some designed to codify and transfer knowledge and others created to generate new interpretations and build common knowledge across organizational boundaries.
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Liudvika Leisyte, Mantas Vilkas, Egle Staniskiene and Daiva Zostautiene
The purpose of this paper is to understand how the countervailing processes for enhancing academic excellence based on professional norms are balanced out with the market-oriented…
Abstract
Purpose
The purpose of this paper is to understand how the countervailing processes for enhancing academic excellence based on professional norms are balanced out with the market-oriented processes of standardisation and performance management in a university. Further, the authors aim to explore how and if organisational learning occurs in balancing these processes.
Design/methodology/approach
The longitudinal, inductive three-year study of a higher education institution in Lithuania was used to understand how a higher education institution based on the norms of academic excellence was balanced out with the market-oriented processes and what mechanisms of leaning took place during the process. The authors drew upon three data sources – archival materials, observation and interviews with academic staff and administrators – to capture the processes of rebalancing and learning.
Findings
A complex balance is observed between the strive for academic excellence and market relevance. Market relevance has been the dominant reform tone for the central administration of a Lithuanian university (LTU), while maintenance of academic excellence prevailed among academic staff. The LTU manages the countervailing processes by standardising, financialising, surveying and disciplining. The rebalancing resulted in dissent from the academic community. Organisational learning could be observed in the example of the introduction of a new examination procedure, while it could not occur during the process of new performance management system introduction. The process led to mutual distrust between the academic staff and the management of the LTU.
Originality/value
This study contributes to the literature on organisational learning in higher education, showing how an eager entrepreneurial university engages in the reform process and how it engages in the complex balancing of countervailing processes of academic excellence and market relevance. The authors contribute with empirical evidence on how rebalancing processes in a professional organisation works and what limitations it faces. The study shows the vital multi-stakeholder involvement and understanding of the process of change. The authors further contribute to the discussion on the adoption factors of performance-based systems and the process of institutionalisation using a longitudinal perspective as called for in previous research.
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Thomas Ahrens, Laurence Ferry and Rihab Khalifa
This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for…
Abstract
Purpose
This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. This paper aims to shed light on the institution of budgeting in a democratically elected local government under austerity.
Design/methodology/approach
This paper uses world culture theory, the study of the devolution of cultural authority to individuals and organisations through which they turn into agentic actors. Based on a field study of Newcastle City Council’s (NCC’s) budget-related practices, the paper uses the notion of actorhood to explore the use of fairness in austerity budgets.
Findings
This paper documents how new concerns with fairness gave rise to new local authority practices and gave NCC characteristics of actorhood. This paper also shows why it might make sense for a local authority that is managing austerity budget cuts and cutting back on services to make more detailed performance information public, rather than attempting to hide service deterioration, as some prior literature suggests. This paper delineates the limits to actorhood, in this study’s case, principally the inability to overcome structural constraints of legal state power.
Practical implications
The paper is suggestive of ways in which local government can fight inequality in opposition to central government austerity.
Originality/value
To the best of the authors’ knowledge, this is the first qualitative accounting study of actorhood. It coins the phrase fairness assemblage to denote a combination of various accounting technologies, organisational elements and local government practices.
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Thorsten Schwetje, Christiane Hauser, Stefan Böschen and Annette Leßmöllmann
The paper reports on a research project exploring the change in the organizational context of communicators and communication units in higher education and research institutions…
Abstract
Purpose
The paper reports on a research project exploring the change in the organizational context of communicators and communication units in higher education and research institutions (HERIs), the importance of informal processes within their daily work and the great diversity of expectations communicators have to tackle.
Design/methodology/approach
Based on a literature review, a mixed-methods study combining expert interviews with 54 German HERI heads of communication units, an online-survey and a document analysis of organizational characteristics was conducted. Findings were validated in four focus groups.
Findings
The study illuminates the impact of organizational and operational structures of HERIs on communicators and their boundary spanning activities. Due to varying expectations of stakeholders, communicators constantly have to switch roles. Members of HERIs' executive boards affect status and working conditions for communicators in the organization.
Research limitations/implications
Interviews with other HERI actors, especially members of the executive board, are proposed to get more thorough insights into the organizational context of HERIs and the mutual expectations of different internal stakeholders.
Practical implications
Insights from the project may help HERI actors to reflect their organizational context and to identify potentially contentious structures or processes.
Originality/value
Communicating science sometimes clashes with complex organizational and operational structures. Despite the “organizational turn” in HERI research, there is a lack of data on the relation between communicators, their communication units and the larger organizational context. The exploratory study addresses this gap.
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Vijaya Murthy and Jan Mouritsen
This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is…
Abstract
Purpose
This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial capital.
Design/methodology/approach
The paper uses a case study of a firm that invests in intellectual capital in order to develop financial capital. It traces the relationship between intellectual capital elements and financial capital via interviews. This allows the development of a nuanced account of the performance of intellectual capital. This account questions the universality of the linear model typically found in statistical studies. The model makes it possible to show how items of intellectual capital not only interact but also compete.
Findings
Relationships between intellectual capital and financial capital are challenging to specify because they are complementary rather than causal. Financial capital is not only an effect but also an important input because the development of intellectual capital takes place through the firm's budgeting processes.
Research limitations/implications
The findings suggest future development of accounts of the role and performance (strength) of intellectual capital be developed around imaginative, perhaps recursive and certainly dynamic, statistical models and/or more inclusive case studies of the various elements that influence the development and transformation of intellectual capital.
Originality/value
The case study suggests that investments in intellectual capital happen in the context of many other investments. Bounded by the budgeting process, intellectual capital has no separate agenda and therefore, intellectual capital investments compete with other types of investments.
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Karl Löfgren, Ben Darrah-Morgan and Patrik Hall
The purpose of this article is to ascertain empirically to what extent we can quantify an occupational shift, where a new type of bureaucracy of organisational professionals is on…
Abstract
Purpose
The purpose of this article is to ascertain empirically to what extent we can quantify an occupational shift, where a new type of bureaucracy of organisational professionals is on the rise in tertiary educational institutions in New Zealand. Furthermore, the objective is also to present accountability as the prime factor behind the changes.
Design/methodology/approach
The analytical strategy of the study takes a point of departure in the distinction between occupational and organisational professionals in the public sector in general, and more specifically in tertiary education (TE). Based on these new categorisations, the authors have used various descriptive historical statistics (both national and institutional) to estimate changes over time.
Findings
The article finds, in line with some international research, that there has been a comparatively higher growth of organisational professionals in TE in New Zealand, and a significantly higher growth than in the private sector and in the overall public services. The authors hypothesise that this growth can be associated with accountability (both vertical and horizontal) as the dominant notion in TE.
Originality/value
This article takes a different approach than the existing literature on administrative intensity in TE by looking at occupational changes rather than changes in institutions budgets. This article also confirms some of the findings in the growing international literature on changes in professional roles.
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This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be…
Abstract
Purpose
This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and fruitful to study IC.
Design/methodology/approach
The paper compares an ostensive and a performative approach to IC research and develops an analysis and critique of ideas in IC research on this basis.
Findings
The paper concludes that it is possible and advisable to develop research that has an ambition to understand IC as a concept and not only as an application of a pre‐set idea. It suggests that a performative approach to IC will enhance possibilities of developing new and interesting propositions about how IC works and is involved in organisational and social transformation.
Originality/value
The main implication of this paper is that research in IC can take up new forms of inquiry that will complement and extend the currently used approaches.
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