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Attempts to establish a distinction among echelons comprising a centralized national educational system by means of exploring their role perceptions of stress, tension, ambiguity risk and exposure to criticism. Statistical factors are computed and a discriminating procedure is executed based on the assumption that different hierarchical positions and work circumstances which exist in public centralized service‐oriented organizational hierarchies create unique influences on echelons’ role perceptions. Findings indicate that echelons are differentiated by their perceptions of risk and exposure to criticism, but not by their perceptions of role tension, stress and ambiguity. Findings indicate that the executing echelon in a centralized system perceives risk and exposure to public criticism to be greater in comparison with other echelons. Argues for back‐up mechanisms to be established in centralized organizational systems, so that the ability of the executing echelon’s members to respond and cope effectively with criticism and risk will be increased, and their perceived vulnerability will be reduced.

This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

This paper aims to systematically review and synthesize existing research on learning-driven strategic renewal and examines the findings to elucidate the dimensions, antecedents, mechanisms and consequences associated with learning-driven strategic renewal, thereby addressing gaps in the existing literature.

This research covers learning-driven strategic renewal from 1992 to 2022, using hybrid snowball sampling techniques and Boolean searches on the Scopus and Web of Science databases to extract 49 papers.

This review proposes an organizing framework for learning-driven strategic renewal, building upon existing literature. The framework identifies various dimensions of the process, including antecedents, mechanisms and consequences. The antecedents are categorized into individual, organizational and external factors. The mechanisms for learning-driven strategic renewal were explored within the context of Crossan’s established 4I framework, which serves as a lens for emphasizing the balance between exploratory and exploitative learning. Within this framework, intuiting, interpreting, integrating and institutionalizing are the four “Is” that guide the renewal process. These mechanisms require a robust system to enforce the prescribed processes effectively, thereby contributing to long-term firm performance and sustainability.

Despite using search terms similar to those in existing literature on strategic renewal, the scope and depth of this study may be limited. Further research may benefit from bibliometric screening or more refined inclusion criteria.

While there has been extensive research into both organizational learning and strategic renewal, no coherent framework links them. This study fills this gap by building a framework that identifies connections between these two concepts, providing valuable insights that may be used to foster successful strategic renewal efforts. The review offers valuable knowledge and understanding of the subject matter, serving as useful guidance for effectively driving renewal initiatives within organizations.

Organization theorists and strategy researchers have effectively leveraged archival assessments of the environment to better understand organizational actions and performance. Despite the successes, several issues continue to plague research. Vague constitutive definitions and mismatches between constitutive and operational definitions are among the most pressing of these issues. To further develop the archival tradition, we clarified existing definitions and proposed new definitions where warranted. Our work has implications not only for the selection of concepts and measures in future work but also for interpretations of past research.

Informed by upper echelons theory, the purpose of this paper is to synthesize the current knowledge on finance managers in family firms and to suggest valuable future research avenues.

The paper is organized as a theory-informed literature review. Based on a keyword search in electronic databases, 17 journal articles that deal with finance managers in family firms were identified. In light of upper echelons theory, the results of these articles were analyzed and future research needs were identified.

Overall, the current knowledge on finance managers in family firms is scant and fragmented. At the same time, this paper’s review findings indicate that finance managers can play decisive roles in family firms, which is why we need further research on their roles. Upper echelons theory is suggested in this paper as a theoretical framework that is well suited to guide such further research.

This is the first review of the academic literature on finance managers in family firms. Its main value lies in providing a theory-informed synthesis of current research on this topic and highlighting fruitful future research avenues.

This research applies the construct of bullwhip effect in a non‐traditional context. It is explored in intra‐organisational echelons. It is argued that the bullwhip effect in a company's inventory management of inbound and outbound logistics flows depends in part upon the gap between the degree of speculation and postponement of business activities. It is also argued that the bullwhip effect is caused by the value adding of business activities in supply chains. The study shows that there is a potential bullwhip effect between companies’ inbound and outbound logistics flows, i.e. two internal stocking levels. A see‐saw model of the bullwhip effect, and a typology of the bullwhip effect in intra‐organisational echelons, are introduced. The term “reversed bullwhip effect” is also introduced. Finally, a model of the bullwhip effect‐scenarios in a dynamic business environment positions these contributions in a wider theoretical and managerial context.

This study aims to use institutional and upper echelons theories to comprehensively investigate the intricate interplay between TMT legal expertise and firms' adaptive strategies in legal contexts, notably within emerging economies. It explores how upper echelons experiences shape opportunistic compliance strategies, impacting value and risk perceptions. Drawing on upper echelons theory, the research probes how TMT legal expertise molds firms’ involvement in significant lawsuits, accounting for influential roles. It scrutinizes TMT’s impact on legal strategies, positing that managerial discretion emerges from environmental factors, organizational attributes and executive traits. The study underscores TMT’s internal incentives and external factors’ interplay, molding strategic legal engagement.

To validate this framework, statistical analysis is performed on data from 2,584 Chinese-listed firms. The data set spans 2010–2015, with 5,713 material lawsuits. Chosen due to reliable institutional-level incentives data from the China Market Index Database, years 2016–2019 are excluded for methodological disparities. Moreover, 2007–2009 is omitted to mitigate the potential financial crisis impact. This study’s 11,272 observations ensure robust empirical exploration, offering insights into the interplay of TMT legal expertise, institutional factors and firms’ legal strategies.

The study reveals that firms led by executives with legal expertise are more prone to engage in significant lawsuits, indicating strategic use of legal skills. TMT age moderates this, with older teams less likely to engage. TMT tenure’s effect remains unclear due to tenure-risk preference complexity. Institutional factors matter; less legally mature regions reduce managers’ legal risk intention. Results confirm hypotheses and highlight executive human capital’s impact on firms’ legal strategies.

This study acknowledges contributions while highlighting limitations, including the need for detailed distinctions in lawsuit roles and exploration of heterogeneous TMT power dynamics. Further research is proposed for nuanced power dynamics and comprehensive TMT legal background data. The study advances upper echelons theory by introducing TMT legal expertise as a factor influencing strategic lawsuit behavior. It challenges institutional theory by showing the adaptable legal context, beyond fixed constraints. Moderating factors – group risk attitude and external knowledge – deepen understanding of upper echelons’ impact. Enhanced data collection is encouraged to address limitations and refine findings.

This study’s implications extend to managerial practices. Firms should acknowledge the dynamic legal system, using TMT legal expertise for strategic legal challenges. Executives should pragmatically approach regulations. While legal professionals enhance compliance, caution is needed in selecting TMT members with legal expertise due to the risk of misusing it for unnecessary litigation, potentially misaligned with financial performance goals.

This study combines institutional and upper echelons theories to explore TMT legal expertise’s impact on firms’ adaptive strategies in emerging economies. It challenges the idea of a universally constraining legal environment and highlights how TMT legal expertise enhances firms’ management of complex legal risks. The research introduces TMT legal expertise as an influencing factor in strategic lawsuits, revealing nuanced relationships between legal contexts and strategic decisions. The findings enrich upper echelons theory, challenge conventional institutional views and identify moderating factors that deepen the understanding of upper echelons’ influence in legal landscapes.

Using the concept red tape, the purpose of this paper is to understand how job context, and especially hierarchical position, shapes the effects of transformational leadership on employee rule perception.

A survey of South Korean central government employees across a range of organizations and hierarchical positions is used to capture perception of rule dysfunction and leadership. Hierarchical linear modeling is used to test the hypotheses generated from a review of relevant literature.

The analysis suggests that perceived transformational leadership behaviors are associated with weakened perception of rule dysfunction. However, this relationship is relevant only for employees at higher echelons of the organization, which in turn suggests that the rule perception of frontline employees is determined by other factors.

The principle limitation of this study is its use of cross-sectional data, which precludes the demonstration of causal influence between the dependent and independent variables.

This study makes several contributions to the literature. Most importantly, while it has been found that characteristics at the organization level influence the effects of transformational leadership, the present study extends this theory to individual job context by incorporating hierarchical level into the analysis.

This paper aims to develop a conceptual foundation of a fit between top management teams (TMTs) and their company’s corporate strategy. The authors fortify the importance of the concept of fit if the impact of upper echelons on organizational performance is trying to be explained. Yet, a constitutive concept of fit for the corporate strategy, a particularly important dimension of strategy, was previously neglected.

In a conceptual/theoretical approach, the authors selected demographic managerial characteristics from previous empirical studies from the research stream on upper echelons and combined them with other promising characteristics. To analyze them in respect to the requirements of low and highly diversified companies, the authors applied the concept of the dominant logic, an important theory in the field of corporate strategy.

The authors establish two distinct profiles of TMT members for low and high degrees of diversification and provide guidance on how to measure the TMT-corporate strategy fit – for individual TMT members and for the entire TMT – as a degree of fit on a ratio scale.

This work constitutes the first exhaustive concept of a TMT-corporate strategy fit. It provides a profound research foundation for scholars in the field of TMTs and the upper echelons theory as well as a promising and complementary perspective for practitioners when assessing their TMT composition.

This paper aims to examine the relationship between characteristics of chief financial officers (CFOs) and enterprise resource planning (ERP) system adoption. Following upper echelons theory, the authors theorize that CFO age, education, tenure and recruitment influence ERP system adoption, and that this relationship is moderated by the CFO being responsible for firm-wide information technology (IT) functions.

The empirical analysis is based on a survey of 296 large and medium-sized Austrian firms. Logistic regression analyses were used to test the association between CFO characteristics and ERP system adoption.

The authors find that firms with externally recruited CFOs have adopted ERP systems significantly more often than firms with internally promoted CFOs. Surprisingly, the results indicate that firms with less educated CFOs more often adopted an ERP system, and that the relationship between CFO characteristics and ERP system adoption is not moderated by the CFO being responsible for IT.

This paper adds to the literature by corroborating case-based evidence that CFOs and their characteristics influence ERP system adoption. Extending previous research which indicates that CFO characteristics influence accounting practices, the authors show that CFO characteristics also influence technological innovation such as the adoption of ERP systems. Future research on technological innovation may therefore pay closer attention to the influence of CFOs.

This paper is the first to quantitatively test the influence of CFO characteristics on ERP system adoption.