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Article
Publication date: 25 September 2023

Baofeng Huo, Huan He and Min Tian

Developing appropriate conflict management strategies (CMSs) is important for a firm to achieve better relationships with its supply chain partners. However, the literature has…

Abstract

Purpose

Developing appropriate conflict management strategies (CMSs) is important for a firm to achieve better relationships with its supply chain partners. However, the literature has rarely considered how firms may simultaneously adopt various CMSs to address interfirm conflicts. Accordingly, this study aims to identify manufacturers' CMS archetypes with their main suppliers based on interfirm interdependence structure, further examining the relationship between various CMS archetypes and exchange performance.

Design/methodology/approach

First, the authors theoretically propose a manufacturer's CMS archetypes configured with Rahim's five CMSs based on interfirm interdependence structure. Second, cluster analysis with data from 200 Chinese manufacturers is used to generate a manufacturer's actual CMS archetypes. Third, the authors analyze the relationship between interfirm interdependence structure and Rahim's five CMSs as well as that with the new configured CMS archetypes. Finally, the authors use Analysis of Variance (ANOVA) to compare exchange performance disparities among manufacturers using different CMS archetypes.

Findings

First, cluster analysis results show that three archetypes – cooperative, competitive and cooperative-competitive CMS – emerge during interfirm conflict management. Second, regression analysis shows how interfirm interdependence structure can affect manufacturers' choice of different CMSs and CMS archetypes. Third, ANOVA results indicate that when addressing interfirm conflicts, the strong cooperative, strong competitive and strong cooperative-competitive CMS archetypes can help manufacturers get good relationship satisfaction with main suppliers. Regarding supplier opportunism, while both strong cooperative and strong competitive CMS archetypes are effective at restraining opportunism, the cooperative-competitive CMS archetype may trigger higher levels of supplier opportunism.

Originality/value

This study enriches the interfirm relationship management literature and provides insights for manufacturers to better address interfirm conflicts.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 10
Type: Research Article
ISSN: 0960-0035

Keywords

Book part
Publication date: 27 July 2023

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Systems thinking calls for a shift of our mindset from seeing just parts to seeing the whole reality in its structured dynamic unity and interconnectedness. Systems thinking…

Abstract

Executive Summary

Systems thinking calls for a shift of our mindset from seeing just parts to seeing the whole reality in its structured dynamic unity and interconnectedness. Systems thinking fosters a sensibility to see subtle connections between components and parts of reality, especially the free enterprise capitalist system (FECS). It enables us to see ourselves as active participants or partners of FECS and not mere induced factors of its production–distribution–consumption processes. Systems thinking seeks to identify the economic “structures” that underlie complex situations in FECS that bring about high versus low leveraged changes. A system is strengthened and reinforced by feedback of reciprocal exchanges that makes the system alive, transparent, human, and humanizing.

In Part I, we explore basic laws or patterns of behaviors as understood by systems thinking; in Part II we examine the basic archetypes or structured behaviors of systems thinking; in both parts we strive to see reality through the lens of critical thinking to help us understand patterns and structures of behavior among systems and their component parts. In conclusion, we argue for compatibility and complementarity of critical thinking and systems thinking to identify and resolve management problems created by our flawed thinking, and sedimented by our wanton assumptions, presumptions, suppositions and presuppositions, biases, and prejudices. Such thinking will also identify unnecessary economic and political structures of the self-serving policies we create, which imprison us.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-308-4

Article
Publication date: 15 February 2024

Anil D’souza

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this…

Abstract

Purpose

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

Design/methodology/approach

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Practical implications

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

Originality/value

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 11 March 2024

Ravi Kathuria and Lorenzo Lucianetti

This study examines whether different strategy archetypes deploy specific performance metrics to support their strategic goals and priorities. If so, does alignment of strategy…

Abstract

Purpose

This study examines whether different strategy archetypes deploy specific performance metrics to support their strategic goals and priorities. If so, does alignment of strategy and metrics positively impact organisational performance?

Design/methodology/approach

The conceptual framework and hypotheses are couched in Contingency Theory. The role of business strategy as a moderating variable is tested using MANOVA, followed by post hoc pairwise comparisons. The results are based on cross-sectional survey data from 372 manufacturing and service organisations in Italy.

Findings

The overall contingency effect of business strategy in selecting and deploying performance metrics and their effect on organisational performance is supported. However, the group-wise post hoc analyses show support only for Prospectors but not for Defenders and Analysers.

Research limitations/implications

This research lends further support in favour of the Contingency Theory from a new geographic context (Italy) that there are no universally best performance metrics that drive organisational performance. However, more research is needed to understand why the theory only holds for certain strategic archetypes and not across all archetypes.

Practical implications

Managers can direct resources and effort towards designing and deploying the “right” type of performance metrics suitable for their strategic orientation and thus optimise organisational performance.

Originality/value

This is a rare study that tests the moderating role of business strategy using all four strategic archetypes of the Miles and Snow typology. It deploys both financial and non-financial measures and uses a very large sample of both manufacturing and service organisations from a relatively unexplored region of the world. The study provides additional evidence in favour of the Contingency Theory whilst advocating for more research to refine our understanding of why the contingency perspective is not so important for firms that are not the first-in.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 6 March 2023

Gunilla Eklöv Alander

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

3978

Abstract

Purpose

This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.

Design/methodology/approach

A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.

Findings

The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.

Research limitations/implications

The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.

Practical implications

Internal auditors may understand their practice differently through the archetypes that result from this study.

Social implications

Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.

Originality/value

This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 November 2022

Mahendrawathi ER, Ika Nurkasanah and Annisa Rizki Pratama

This study aims to develop a taxonomy of organizations according to business process orientation (BPO) maturity and investigate the difference between clusters in terms of…

Abstract

Purpose

This study aims to develop a taxonomy of organizations according to business process orientation (BPO) maturity and investigate the difference between clusters in terms of performance outcome.

Design/methodology/approach

A survey of various organizations in Indonesia is conducted. The main variables are critical practices (CPs) as the measurement variables of BPO maturity and performance outcome. Cluster analysis is performed to obtain an empirical taxonomy of the organizations. ANOVA test is used to test if there are statistically different performance outcomes across different clusters.

Findings

Cluster analysis resulted in six archetypes labeled according to their characteristics: Beginners, Non-technical, Domestics, IT laggards, Excellers, and Champions. The ANOVA test results show that the archetypes with high CPs tend to have high perceived performance results.

Research limitations/implications

This study is limited because the authors use a single dataset from organizations in Indonesia. Further study involving more organizations will be beneficial to validate and enrich the taxonomy of organizational archetypes.

Practical implications

Results of the study can be used as a benchmarking tool by organizations to identify their positions against other organizations and set their areas for improvement. It can also help them identify a roadmap for improvement that will benefit their organization.

Originality/value

Using the CPs as a measure of BPO enables the authors to identify supplier orientation and information and technology (IT) implementation as the primary differentiators within the taxonomy. The use of IT differentiates the bottom, middle and top clusters.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 1 December 2023

Antoine Feuillet, Loris Terrettaz and Mickaël Terrien

This research aimed to measure the influence of resource dependency (trading and/or shareholder's dependencies) squad age structure by building archetypes to identify strategic…

Abstract

Purpose

This research aimed to measure the influence of resource dependency (trading and/or shareholder's dependencies) squad age structure by building archetypes to identify strategic dominant schemes.

Design/methodology/approach

Based on the Ligue 1 football clubs from the 2009/2010 season to the 2018/2019 data, the authors use the k-means classification to build archetypes of resource dependency and squad structure variables. The influence of resource dependency on squad structure is then analysed through a table of contingency.

Findings

Firstly, the authors identify archetypes of resource dependency with some clubs that are dependent on the transfer market and others that do not count on sales to balance their account. Secondly, they provide different archetypes of squad structure choices. The contingency between those archetypes allows to identify three main strategic schemes (avoidance, shaping and adaptation).

Originality/value

The research tests an original relationship between resource dependency of clubs and their human resource strategy to respond to it. This paper can help to provide detailed profiles for big clubs looking for affiliate clubs to know which clubs have efficient academy or player development capacities.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 10 November 2022

Francisco Elíseo Fernandes Sanches, Marco Antonio Alves de Souza Junior, Flavio Rubens Massaro Junior, Rafael Povedano and Luiz Eduardo Gaio

Higher education institutions (HEIs) must take on a leadership role in building a sustainable world, given their responsibility for preparing future professionals and leaders…

Abstract

Purpose

Higher education institutions (HEIs) must take on a leadership role in building a sustainable world, given their responsibility for preparing future professionals and leaders worldwide and considering the role they provide to society. To accomplish this goal, HEIs need to holistically embody sustainability in everything they develop. This study aims to help HEIs in this purpose by developing a method to integrate sustainability into the strategic planning process in these institutions.

Design/methodology/approach

In the first stage, the method was developed based on papers selected through a systematic literature review. The proposed method was then applied in a Brazilian HEI to validate and adjust it.

Findings

A method that adopts a participatory process to integrate sustainability into HEIs’ strategic planning was proposed.

Practical implications

This study provides university leaders with a simple and practical method to aid with elaborating on strategic plans for holistic sustainability integration.

Originality/value

This study uniquely applied a framework called “HEIs sustainability action archetypes” as the foundation for selecting sustainable objectives, goals and actions to be integrated into these institutions’ strategic planning.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 31 July 2023

Peter Ghattas, Teerooven Soobaroyen, Shahzad Uddin and Oliver Marnet

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and…

Abstract

Purpose

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Design/methodology/approach

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Findings

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

Originality/value

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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