Search results

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

The purpose of this paper is to discuss process philosophy’s potential contributions to understanding and investigation of innovation processes associated with organizational contexts.

The paper is a theoretical piece that examines the concept of process philosophy by relating it to the relevant literature and use of examples.

In particular, the authors develop some ideas and encourage future discussion around two aspects: process philosophy-oriented conceptualizations of innovation processes and process philosophy-oriented methods of investigation about innovation processes. The authors conclude that more process philosophy-oriented research of innovation processes must be conceptually multidimensional and methodologically performative.

There is a recent claim about a “process turn” within organization studies, which is partly represented by attempts to develop and apply a deeper meaning of process. The presentation of the concept is novel, and does add to the literature. These aspects provide clarification regarding implications of thinking and enquiring procedurally into innovation processes.

This paper aims to explore how leaders can develop value-based leadership for sustainable quality development in Lean manufacturing.

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.

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.

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.

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.

Although there is growing research on the relationship between servant leadership and job performance, limited research examined conditions under which servant leadership is more effective. The purpose of this paper is to investigate whether employee-oriented human resource policy is shaping the relation between servant leadership and job performance.

Empirical research was carried out among 263 organizations operating in Poland. To verify formulated hypotheses, statistical reasoning with moderator was made using model 1 of SPSS Macro Process.

The present study has proved that employee-oriented human resource policy may act as a moderator between servant leadership and job performance strengthening this relation. Integrating human resource policy with leadership is important to reach a better understanding of how human resource and leadership can influence employee performance.

The current study provides a practical implication for organizations to train managers with leadership skills to improve the job performance of their employees.

This paper contributes to the theory of the relationship between human resource management (HRM) and innovation at small- to medium-sized enterprises (SMEs) by conducting a conceptual analysis of the question why Germany boasts by far the highest number of “Hidden Champion” SMEs. This is done by case studies from the army and public financial management of aid disbursal in developing countries. Implications for HRM at SMEs are discussed.

Conceptual analysis using case studies.

Contributing towards filling the gap concerning theoretical underpinnings of the link between HRM and innovation, we suggest that interdisciplinary work from relevant organisational case studies indicates that the concept of institutional design to provide motivational incentives may be relevant, especially concerning high performance systems with bundles of HRM practices. Specifically, the fundamental principle of subsidiarity is found to be important.

The research is broadly applicable to organisations of all kinds, as the diverse case studies indicate. We point towards tentative implications for the firms that account for the majority of the work force, namely SMEs, and among them the most successful ones, the so-called “Hidden Champions”.

HR managers can improve motivation, performance and innovation by decentralising decision-making as far as possible, while ensuring the overall organisational goals are well understood and shared, and resources are dedicated to train and educate staff. Additionally, the conception of rank-order competitions complements the institutional design.

Greater productivity and material performance as well as greater job satisfaction via larger autonomy and decision-making power on the local level can be achieved by the application of subsidiarity as key HRM configuration. This can be employed at SMEs, as discussed, but also other organisations. Further, the principle of subsidiarity and the greater emphasis on staff training and education may help reduce inequality.

Our paper contributes towards filling the gap in the literature on the link between HRM and innovation, by identifying the role of subsidiarity. We introduce an interdisciplinary perspective, with contributions from economics and psychology, among others. We also contribute to the history of HRM.

The purpose of this conceptual paper is to trigger a transcendental concern toward building the spiritual capital (SC) particularly focused on the highly relevant domain of work. In doing so, this conceptual framework focuses on potential antecedents and outcomes of the SC.

Such an endeavor is premised on the Christian's teaching that advocates the need for gathering spiritual treasures (i.e. capital). Secondly, the foray into Spiritism Doctrine (SD) literature is due to the fact that this doctrine considers the spiritual construct as the cornerstone of its principles and tenets. Thirdly, it also examines the related perceptions and approaches from the fields of positive psychology, positive organizational scholarship, workplace spirituality and psychology of religion.

The model invites the individual to capitalize on salient virtues and remarkable human qualities so as to build a SC, namely: humility, compassion, forgiveness, empathy, positive emotions, connections/relationships and sense of cooperation. Finally, it is envisaged that the attempt to create a SC may lead the individual to a feeling of well-being and more resilience at work.

At last, the implications to develop a SC in the context of work are sizeable. After all, it implies to add more concerns to one's career much beyond those strictly functional or professional ones. Rather, it means to regard the work domain through unusual lens.

By bringing the conceptual framework of SC to the forefront of management, spirituality and religion studies through an interdisciplinary approach showed that it is not an elusive or mythical topic. On the contrary, this analysis revealed that this is a serious and surprisingly neglected issue that deserves further attention in light of the benefits that it can potentially yield.

This study addresses the pivotal role of digital transformation (DT) in the post-pandemic business landscape, identifying a notable gap in comprehending strategic adaptations and digital communication amidst the complexities of the digital era. It seeks to illuminate practical insights for businesses navigating through DT by intertwining its technological and organizational aspects.

Employing a conceptual approach, this paper synthesizes existing literature and theoretical frameworks related to DT, integrating its technological, strategic and organizational dimensions. It utilizes real-world instances to elucidate the digital era’s practical implications and strategic adaptations. The study also proposes a research agenda that spotlights pressing DT issues, challenges and actionable strategies for businesses.

Despite DT’s inherent complexity, the paper reveals that it is crucial for businesses navigating the contemporary digital landscape. It underscores the importance of strategic adaptations in DT, highlighting their implications on customer experiences and organizational structures amidst the evolving technological and market dynamics. Moreover, it accentuates the significance of effective digital communication strategies in enhancing user experiences and conveying value propositions adeptly.

This paper brings vital aspects of DT impacting modern organizations, offering invaluable insights for practitioners and scholars aiming to comprehend and navigate DT’s complexities. The identified research gaps underscore the necessity for further exploration, aiming to broaden DT’s theoretical and practical facets.

Family businesses feature prominently in economies, including the South African wine industry, using websites to convey their family identity. This research paper aims to explore the family identity elements that family wineries use on their websites, their alignment and how these are communicated online.

Based on Gioia’s methodology, a two-pronged approach was used to analyze 113 wineries’ websites’ text using Atlas. ti from an interpretivist perspective.

South African wineries use corporate identity, corporate personality and corporate expression to illustrate their familiness on their websites. It is portrayed through their family name and heritage, supported by their direction, purpose and aspirations, which emerge from the family identity and personality. These are dynamic and expressed through verbal and visual elements. Wineries described their behaviour, relevant competencies and passion as personality traits. Sustainability was considered an integral part of their brand promise, closely related to their family identity and personality, reflecting their family-oriented philosophy. These findings highlight the integration that exists among these components.

Theoretically, this study proposes a family business brand identity framework emphasising the centrality of familiness to its identity, personality and expression. Using websites to illustrate this familiness is emphasised with the recommendation that family businesses leverage this unique attribute in their identity to communicate their authenticity.

This study contributes to understanding what family wineries communicate on their websites, specifically by examining the elements necessary to create a family business brand based on the interrelationship between family identity, personality and expression with familiness at its core, resulting in a proposed family business brand identity framework.

The study aimed to provide insights on antecedent and outcome of green HRM at the organisational level and the outcome of green HRM at the individual level. It also sought to examine the mechanism through which green HRM would lead to employees’ positive outcome.

A quantitative study design using a two-study approach was employed to collect and analyse the data. For study 1, 206 hotels from Malaysia were included in analysis at the organisational level, while in study 2 at the individual level, 508 employees from different sectors provided insights through an online questionnaire. For both studies, partial least squares (PLS–SEM) was used to assess the research model.

All the proposed hypotheses were supported. Specifically, at the organisational level, organisational environmental culture is positively related to green HRM, and green HRM management positively associates with organisation's environmental performance. At the individual level, green HRM positively influences employees' job satisfaction, and meaningfulness through work is a strong mediator in this relationship.

This study is significant as it contributes to both theory and practice by providing fresh insights on green HRM and its antecedent and outcomes at two levels (organisational and individual) and across two economies (emerging and developed). It also sheds some light on the outcome of green HRM at the employee level which is an area that is still under-researched. By focusing on meaningfulness through work as an important factor, the study contributes to better understanding of green HRM and employees’ positive outcomes.