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Content available
Book part
Publication date: 16 May 2003

Abstract

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Transport Survey Quality and Innovation
Type: Book
ISBN: 978-0-08-044096-5

Content available
Book part
Publication date: 11 August 2006

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Travel Survey Methods
Type: Book
ISBN: 978-0-08-044662-2

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Book part
Publication date: 30 July 2018

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Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Content available
Book part
Publication date: 20 August 1996

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The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

Open Access
Article
Publication date: 27 December 2021

Geraldine Robbins, Breda Sweeney and Miguel Vega

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently…

1949

Abstract

Purpose

This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.

Design/methodology/approach

Data are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.

Findings

Evidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.

Practical implications

The role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.

Originality/value

The study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 July 2019

Martin Caraher and Robbie Davison

In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the…

Abstract

In the UK, food poverty has increased in the last 15 years and the food aid supply chain that has emerged to tackle it is now roughly 10 years old. In this time, we have seen the food aid supply chain grow at a rate that has astounded many. Recently that growth has been aided by a grant of £20m from a large supermarket chain. It appears institutionalisation is just around the corner, if not already here. It also appears that there is far greater emphasis on dealing with the symptoms as opposed to solving the root causes of the problem. As an opinion piece, this paper reflects on some of the prevalent issues, and suggests some ways forward.

Details

Emerald Open Research, vol. 1 no. 6
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

16289

Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 25 July 2022

Angela Wroblewski and Rachel Palmén

Gender equality plans (GEPs) are currently the preferred approach to initiate structural change towards gender equality in research organisations. In order to achieve structural…

Abstract

Gender equality plans (GEPs) are currently the preferred approach to initiate structural change towards gender equality in research organisations. In order to achieve structural change, GEPs have to be more than just a formally adopted institutional policy. Effective GEPs lead to a transformation of gendered practices and thus to structural change. This chapter presents the innovative approach developed for an H2020 structural change project and its theoretical background. We argue that due to the dual logic, which characterises academic organisations, the organisational logic and the academic logic, change is a complex endeavour. To deal with this complexity, one of the main functions of a GEP is to provide space and initiate reflexivity at an individual as well as at an institutional level. A theory of change approach supports reflexivity in all stages of a GEP as it ensures that basic assumptions of the institutional change process are questioned and reflected on by the different stakeholder groups involved in the implementation.

Details

Overcoming the Challenge of Structural Change in Research Organisations – A Reflexive Approach to Gender Equality
Type: Book
ISBN: 978-1-80262-122-8

Keywords

Open Access
Article
Publication date: 6 October 2021

Raul Beal Partyka

The purpose of the article is to demonstrate how agency theory has been used to address the dynamics involved in supply chain management. It is also dedicated to suggesting an…

6512

Abstract

Purpose

The purpose of the article is to demonstrate how agency theory has been used to address the dynamics involved in supply chain management. It is also dedicated to suggesting an agenda for future research.

Design/methodology/approach

We performed an integrative literature review, based on the process detailed by Botelho et al. (2011), with search filters. The articles were obtained from the Scopus and Web of Science databases using the keywords “supply chain” and “agency theory”, with a subsequent analytical filter for “management”. The search initially identified 205 articles. After two screenings, 56 articles were selected for analysis.

Findings

Despite attempts to infer the importance of research on agency theory in supply chain management, its application to the discipline is scarce. Clearly, agency theory provides valuable insights into the relationships in the supply chain. In the studies analyzed, the dynamics of performance, risk, sustainability, dyadic and inter-firm relationships, and supplier management are predominant.

Originality/value

When considering unwanted behaviors throughout the supply chain, agency theory fills the explanatory gaps for these facts. It also proves to be a useful tool to answer mainly the dilemmas of underlying theories, such as transaction cost theory, resource-based view and network theory. Rare are the studies that examine the current state of the application of agency theory in the supply chain literature in the management field.

Details

Revista de Gestão, vol. 29 no. 2
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 16 August 2022

Juri Matinheikki, Katri Kauppi, Alistair Brandon–Jones and Erik M. van Raaij

Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance…

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Abstract

Purpose

Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance mechanisms exist. This review of agency theory (AT), across four distinct fields, explains the connection between governance mechanisms and supply chain relationship types.

Design/methodology/approach

The study uses a systematic literature review (SLR) of articles using AT in a supply chain context from the operations and supply chain management, general management, marketing, and economics fields.

Findings

The authors categorize the governance mechanisms identified to create a typology of agency relationships in supply chains.

Research limitations/implications

The developed typology provides parsimonious theory on different forms of supply chain agency relationships and takes a step towards a “supply chain-oriented agency theory” explaining and predicting relationship types and governance in supply chains. Furthermore, a future research agenda calls for more accurate measuring of agency costs, to examine residual gains alongside residual losses, to take a dual-sided perspective of agency relations and to adopt AT to examine more complex supply networks.

Practical implications

The review provides a menu of governance mechanisms and describes situations under which these mechanisms could be deployed to guide managers when developing their supply chain relationships.

Originality/value

The first review to combine and elaborate views from four major disciplines using AT as a lens to supply chain relationships. Expanding the traditional set of governance mechanisms provides academics and practitioners with a bigger “menu” of options to consider.

Details

International Journal of Operations & Production Management, vol. 42 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

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