Search results
11 – 20 of over 1000David Jennings and John J. Disney
The purpose of this paper is to provide a review of the empirical literature concerning the design of the strategic planning process and its relationship to environmental…
Abstract
Purpose
The purpose of this paper is to provide a review of the empirical literature concerning the design of the strategic planning process and its relationship to environmental, organizational, strategic and psychological factors. The paper aims to focus on psychological type and its relationship to planning preferences.
Design/methodology/approach
A study of 187 managers' profiling their psychological type (using a short version of the MBTI, Myers Briggs Type Indicator) and their preferences towards configuring the strategic planning process. A review of the literature finds inconsistent conclusions. The results of a study of the relationship between psychological type and planning preferences are reported.
Findings
The study finds some inconsistent evidence for the importance of psychological type but greater support for the conclusion that the characteristics of strategic situations, rather than a manager's psychological type, determine configuration of the strategic planning process.
Research limitations/implications
The existing bias towards examining the environmental, organizational and strategic context of organizations appears to be the more appropriate path for developing explanations of strategic planning design.
Practical implications
For managers involved in the practice of planning the literature review a basis is provided for reviewing their own planning process. Educators and trainers using the MBTI in planning simulations should be aware of the lack of its reliability in predicting preferences concerning planning.
Originality/value
The article reviews contextual studies that have implications for the design of the strategic planning process and develops understanding of a comparatively neglected contextual factor, psychological type.
Details
Keywords
Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
Details
Keywords
Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…
Abstract
Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.
Details
Keywords
The purpose of this paper is to present a case study of implementing strategic management as a process based on balanced scorecard (BSC) in the university library – G. Denysenko…
Abstract
Purpose
The purpose of this paper is to present a case study of implementing strategic management as a process based on balanced scorecard (BSC) in the university library – G. Denysenko Scientific and Technical Library of the National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” (KPI Library).
Design/methodology/approach
The author is regarding the features of all the strategic management implementation stages: strategic analysis, formulation of strategic ideas (vision, values and mission), the strategy definition and development, strategy implementation and realization, assessment and control of the strategy implementation. Special attention is focused on the comparison of the BSC model, which was used in KPI Library with classical BSC models for non-profit organizations developed by Robert Kaplan and David Norton, and Paul Niven. The author is also focusing on preparation of the strategic map and identifying specific indicators.
Findings
BSC is adaptive, flexible and adjusts to the environment of each particular library and can be used as an effective tool for the development of a strategic management system in libraries.
Originality/value
The case study of the library of Igor Sikorsky Kyiv Polytechnic Institute shows that a BSC is an effective tool for building a system of strategic management development aimed at radical organizational changes in the library. It is also a testing and practical implementation of some of the results of the study “Strategic Management of Library as a Process-Oriented Organization Based on a BSC,” which is conducted by the author.
Details
Keywords
James Sheffield and Paul Coleshill
Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local…
Abstract
Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help achieve this change, Best Value was constructed around a balanced scorecard approach. As a result, local authorities are examining organisational structure for a number of reasons. Internal management information requirements have changed. Best Value has also occurred at the same time as a number of other local government reforms, which are emphasising strategic decision making; accountability; transparency; sound governance and an awareness of the citizen’s perspective. Consequently, the traditional committee structure is being examined in many local authorities. This paper examines organisational changes within one local authority as a result of Best Value, which are designed to produce a more efficient, citizen focussed, and quality‐driven organisation.
Details
Keywords
The balanced scorecard (BSC) has received much literary acclaim in the USA where it was conceived, employed and developed. In Britain this has not yet been the case. This paper…
Abstract
The balanced scorecard (BSC) has received much literary acclaim in the USA where it was conceived, employed and developed. In Britain this has not yet been the case. This paper seeks to offer a brief explanation of the concept, provide an insight into why it has been so successful in the USA and to question why it has not been adopted in the UK. The available literature is reviewed to guide further investigation into the application of the BSC and identifies specific business examples and where appropriate the specific management discipline.
Details
Keywords
The purpose of this paper is twofold. First, to combine a holistic model – in our case the balanced scorecard – with the time-driven activity-based costing model. The inspiration…
Abstract
Purpose
The purpose of this paper is twofold. First, to combine a holistic model – in our case the balanced scorecard – with the time-driven activity-based costing model. The inspiration for this stems both from Kaplan and Norton and from the intense discussions and use of business analytics (BA) and performance management (PM). Second, to use numerical experiments – more specifically Monte Carlo simulation – to design and explore four hypothetical scenarios within such a holistic model. The paper also aims to emphasise the role played by statistics in increasing the confidence in using such a framework.
Design/methodology/approach
The author runs four numerical experiments using different assumptions to show how a decision-maker can improve the outcome by making small changes in the key performance indicator (KPI) input variables.
Findings
The paper gives recommendations for the assumptions that each decision-maker has to consider when setting out to conduct this kind of analysis. Small changes in some input variables may completely change the output and hence the decision result.
Practical implications
The paper shows why practitioners and researchers need to better understand the limitations of deterministic analysis to make realistic models when combining more accounting models. To choose the relevant probability distributions for the input resources is an important issue for the decision-maker as they have a very large impact on the result.
Originality/value
The real value of the paper lies in making students and practitioners as well as researchers aware of the opportunities for stochastic modelling and also to point at the problems and limitations of combining elements from BA with performance measurement and management.
Details