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1 – 10 of over 2000Olga Iermolenko and Anders Hersinger
This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the…
Abstract
Purpose
This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.
Design/methodology/approach
Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.
Findings
The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.
Research limitations/implications
This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.
Originality/value
A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.
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Ashish Malik, Jaya Gupta, Ritika Gugnani, Amit Shankar and Pawan Budhwar
This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual…
Abstract
Purpose
This paper aims to explore the relationship between owner-manager or leader’s ambidextrous leadership style and its effect on human resource management (HRM) practices, contextual ambidexterity and knowledge-intensive small- and medium-enterprises (SMEs) strategic agility.
Design/methodology/approach
This study presents an in-depth qualitative case study analysis of two knowledge-intensive SMEs from India’s information technology and health-care products industry serving a range of global clients. Using the theoretical lenses of empowerment-focused HRM practices, ambidextrous leaders, contextual ambidexterity and strategic agility, semi-structured interview data of leaders, managers and employees of the case organizations were analysed. Through a two-staged analytical process, we abductively developed a novel conceptual framework at the intersection of the above theoretical lenses.
Findings
The findings suggest that the knowledge-intensive SME’s strategic agility, ambidexterity and empowerment-focussed HRM approach was influenced by the owner-manager or leader’s ambidextrous leadership style and their philosophy towards managing people and had a positive impact in creating a culture of trust, participation, risk-taking and openness, and led to delivering innovative products and services as well as several positive employee-level outcomes.
Originality/value
Recent literature reviews on HRM In SMEs highlight several gaps, including the impact of owner-manager or leader’s philosophy of managing people in shaping HRM practices and employee outcomes. This paper thus adds to the existing literature on HRM and knowledge-intensive SMEs.
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Haftu Hailu Berhe, Hailekiros Sibhato Gebremichael and Kinfe Tsegay Beyene
Existing conceptual, empirical and case studies evidence suggests that manufacturing industries find the joint implementation of Kaizen philosophy initiatives. However, the…
Abstract
Purpose
Existing conceptual, empirical and case studies evidence suggests that manufacturing industries find the joint implementation of Kaizen philosophy initiatives. However, the existing practices rarely demonstrated in a single framework and implementation procedure in a structure nature. This paper, therefore, aims to develop, validate and practically test a framework and implementation procedure for the implementation of integrated Kaizen in manufacturing industries to attain long-term improvement of operational, innovation, business (financial and marketing) processes, performance and competitiveness.
Design/methodology/approach
The study primarily described the problem, extensively reviewed the current state-of-the-art literature and then identified a gap. Based on it, generic and comprehensive integrated framework and implementation procedure is developed. Besides, the study used managers, consultants and academics from various fields to validate a framework and implementation procedure for addressing business concerns. In this case, the primary data was collected through self-administered questionnaire, and 244 valid questionnaires were received and were analyzed. Furthermore, the research verified the practicability of the framework by empirically exploring the current scenario of selected manufacturing companies.
Findings
The research discovered innovative framework and six-phase implementation procedure to fill the existing conceptual gap. Furthermore, the survey-based and exploratory empirical analysis of the research demonstrated that the practice of the proposed framework based on structured procedure is valued and companies attain the middling improvements of productivity, delivery time, quality, 5S practice, waste and accident rate by 61.03, 44, 52.53, 95.19, 80.12, and 70.55% respectively. Additionally, the companies saved a total of 14933446 ETH Birr and 5,658 M2 free spaces. Even though, the practices and improvements vary from company to company, and even companies unable to practice some of the unique techniques of the identified CI initiatives considered in the proposed framework.
Research limitations/implications
All data collected in the survey came from professionals working for Ethiopian manufacturing companies, universities and government. It is important to highlight that n = 244 is high sample size, which is adequate for a preliminary survey but reinforcing still needs further survey in terms of generalization of the results since there are hundreds of manufacturing companies, consultants and academicians implementing and consulting Kaizen. Therefore, a further study on a wider Ethiopian manufacturing companies, consultants and academic scale would be informative.
Practical implications
This work is very important for Kaizen professionals in the manufacturing industry, academic and government but in particular for senior management and leadership teams. Aside from the main findings on framework development, there is some strong evidence that practice of Kaizen resulted in achieving quantitative (monetary and non-monetary) and qualitative results. Thus, senior management teams should use this research out to practice and analyze the effect of Kaizen on their own organizations. Within the academic community, this study is one of the first focusing on development, validating and practically testing and should aid further study, research and understanding of Kaizen in manufacturing industries.
Originality/value
So far, it is rare to find preceding studies proposed, validated and practically test an integrated Kaizen framework with the context of manufacturing industries. Thus, authors understand that this is the very first research focused on the development of the framework for manufacturing industries continuously to be competitive and could help managers, institutions, practitioners and academicians in Kaizen practice.
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Vasileios Georgiadis and Lazaros Sarigiannidis
The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work)…
Abstract
Purpose
The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.
Design/methodology/approach
Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.
Findings
Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.
Practical implications
The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.
Originality/value
For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.
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Dan Mertens, Salvador G. Villegas, Marlon G. Ware, Edward F. Vengrouskie and Robert Lloyd
The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business…
Abstract
Purpose
The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business process reengineering (BPR).
Design/methodology/approach
This paper analyzes BPR and Machiavellianism by using the seminal work of Hammer and Champy (1993) on BPR and the original writings of Machiavelli coupled with the personal correspondence of Machiavelli with his contemporaries.
Findings
The findings of this research indicate that the constructs of Machiavellian thought transcend the five centuries since the publication of The Prince, and can be found in the contemporary managerial framework of BPR. This comparison of historical leadership frameworks demonstrates how recent management decisions in companies show the rise of Machiavellian as BPR. In an analysis of these theories, the authors show similarities in five significant tenets of business leadership and argue how these repackaged ideas and prescriptions undermine employee-centric advances.
Research limitations/implications
This comparison reviews the managerial frameworks presented in Machiavelli’s The Prince and Hammer and Champy’s book Reengineering the Corporation through the theoretical tenets of leadership.
Practical implications
Employment of Machiavellianism and BPR results in an expendable utilization of followers and employees. Implications abound for modern managers, as the authors emphasize the elements and outcomes which lead to deleterious organizational outcomes.
Social implications
In an analysis of these theories, the authors argue how these strategies undermine employee-centric advances within human relations by embracing these repackaged ideas and concepts.
Originality/value
This research leverages historical perspective to provide a qualitative understanding of the follies of recycled versions of Machiavelli’s ideas. The overall study and inquiry of BPR from a leadership perspective is not robust and leaves antecedents and influences critically unevaluated.
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This chapter analyses the crucial role that philosophy plays in management education, particularly in promoting responsible education. The author emphasizes the importance of…
Abstract
This chapter analyses the crucial role that philosophy plays in management education, particularly in promoting responsible education. The author emphasizes the importance of philosophy in addressing a wide range of social and environmental issues that are prevalent in today's business landscape. From the perspective of science and Taoism, the author highlights how philosophy can enhance the effectiveness of management education. Education is a powerful tool that can be used to bring about positive change in society, both economically and sociologically, and has the potential to respond to the rapidly evolving world of the 21st century. However, traditional education systems have failed to equip individuals with the knowledge, experience, skills and values needed to thrive in a volatile, uncertain, complex and ambiguous (VUCA) environment. To address this gap, the author argues that philosophy should be integrated into the traditional curriculum as a core element of liberal arts. By blending technical and analytical skills with systems thinking, critical thinking, innovation, creativity and ethical intelligence, students can develop a more holistic understanding of business and society. Philosophy can broaden the reflectivity horizon of future business leaders, enabling them to manage complexity and make sound decisions that align with both the principles of good business and the needs of society. This chapter underscores the importance of philosophy in management education and its potential to drive transformative change in business and society. By encouraging students to ponder questions that extend beyond the scope of business, philosophy can help cultivate a new generation of ethical and responsible business leaders who are equipped to address the challenges of the 21st century.
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Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian…
Abstract
Purpose
Organization studies in India has largely remained insular to the writings of Indian scholars in parent disciplines such as sociology. The lack of engagement with Indian sociological works has promoted excessive dependence on Euro–American theory. It has further hindered the development of indigenous theories. This paper aims to argue that engagement with the writings of classical and contemporary Indian sociologists can resolve this issue.
Design/methodology/approach
The paper delineates the contribution of Indian sociologists to organizational or sociological institutionalism. It focuses specifically on the contribution of these scholars concerning two subtopics: conceptualization of institutions and fields, and the dynamics of institutional change.
Findings
The paper draws upon the work of Indian sociologists to develop a concept of ecological field. It further delves into the dynamic interplay between ideas and institutional change. More precisely, it draws attention to the role of actors and mechanisms that produce ideas.
Originality/value
Future studies can leverage the contribution of Indian scholars to explicate, elaborate and develop creative theories of organizational institutionalism. Such cumulative efforts can help in building an Indian tradition of organizational institutionalism.
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Ariana Araújo, Anabela Carvalho Alves and Fernando Romero
This paper aims to present a conceptual model, called LOOP, an acronym for Leadership, Organization, Operation and People, regarding the pull system implementation in Lean…
Abstract
Purpose
This paper aims to present a conceptual model, called LOOP, an acronym for Leadership, Organization, Operation and People, regarding the pull system implementation in Lean companies. Lean should be holistically implemented to achieve the performance for what it is known. Pull is one of the Lean thinking principles, and it is the production control system underneath the Lean philosophy. However, to implement pull, an organizational transformation in companies’ different areas is needed.
Design/methodology/approach
This model was developed following up a case study of a representative example of a multinational company which has been implementing Lean for a long time but without achieving a well-succeeded pull implementation.
Findings
Based on that, the authors developed the LOOP model that is an integrated framework with the goal to promote a Lean culture, which includes four dimensions: leadership, organization, operation and people.
Originality/value
Based on the LOOP conceptual model, a different, and hopefully more effective, perspective is presented, establishing some proposals for the four dimensions and for the production and control system selection criteria to implement Lean.
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Kristen Snyder, Pernilla Ingelsson and Ingela Bäckström
This paper aims to explore how leaders can develop value-based leadership for sustainable quality development in Lean manufacturing.
Abstract
Purpose
This paper aims to explore how leaders can develop value-based leadership for sustainable quality development in Lean manufacturing.
Design/methodology/approach
A qualitative meta-analysis was conducted using data from a three-year study of Lean manufacturing in Sweden using the Shingo business excellence model as an analytical framework.
Findings
This study demonstrates that leaders can develop value-based leadership to support Lean manufacturing by defining and articulating the organization’s values and accompanying behaviors that are needed to support the strategic direction; creating forums and time for leaders to identify the why behind decisions and reflect on their experiences to be able to lead a transformative process; and using storytelling to create a coaching culture to connect values and behaviors, to the processes and systems of work.
Research limitations/implications
This paper contributes insights for developing value-based leadership to support a systemic approach to sustainable quality development in lean manufacturing. Findings are based on a limited case sample size of three manufacturing companies in Sweden.
Originality/value
The findings were derived using a unique methodological approach combining storytelling, appreciative inquiry and coaching with traditional data collection methods including surveys and interviews to identify, define and shape value-based leadership in Lean manufacturing.
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Omer Faruk Aladag and Mehmet Ali Koseoglu
This study aims to explore the intellectual connections of mission statement research to identify the influential domains of source knowledge and emergent areas of research for…
Abstract
Purpose
This study aims to explore the intellectual connections of mission statement research to identify the influential domains of source knowledge and emergent areas of research for future studies.
Design/methodology/approach
The authors deployed bibliometric methods, namely, citation, co-citation and network analysis. The authors collected data from the Scopus and Web of Science databases and analyzed the connections of the most influential articles.
Findings
The authors identified four knowledge domains that informed the mission statements literature: guidance on mission statement development, the value of mission statements, mission statements and organizational issues, mission statement content and communication. And the authors spotted four opportunities for knowledge advancement based on theoretical frameworks, performance measures, content and context.
Practical implications
Practitioners should think beyond the immediate benefits of mission statements, such as performance and legitimacy improvement. Instead, they should focus on long-term benefits, information advantages and democratizing the development phase of mission statements.
Originality/value
Mission statements have attracted scholarly attention over the past 40 years. Despite the formation of a considerable body of knowledge, intellectual connections of mission statement research have been largely neglected. Previous studies had a narrow focus or insufficient coverage of the literature. To the best of the authors’ knowledge, this is the first full-scale bibliometric study on the intellectual connections of the mission statements literature.
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