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1 – 10 of over 1000Thomas Lopdrup-Hjorth and Paul du Gay
Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In…
Abstract
Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In this article, we argue for the necessity of cultivating “political judgment” with a “sense of reality,” especially in the upper echelons of organizations. This article has two objectives: First to highlight how a number of recent interlinked developments within organizational analysis and practice have contributed to weakening judgment and its accompanying “sense of reality.” Second, to (re)introduce some canonical works that, although less in vogue recently, provide both a source of wisdom and frames of understanding that are key to tackling today’s problems. We begin by mapping the context in which the need for the cultivation of political judgment within organizations has arisen: (i) increasing proliferation of political risks and “wicked problems” to which it is expected that organizations adapt and respond; (ii) a wider historical and contemporary context in which the exercise of judgment has been undermined – a result of a combination of economics-inspired styles of theorizing and an associated obsession with metrics. We also explore the nature of “political judgment” and its accompanying “sense of reality” through the work of authors such as Philip Selznick, Max Weber, Chester Barnard, and Isaiah Berlin. We suggest that these authors have a weighty “sense of reality”; are antithetical to “high,” “abstract,” or “axiomatic” theorizing; and have a profound sense of the burden from exercising political judgment in difficult organizational circumstances.
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Tariq Hameed Alvi, Samia Tariq, Mian Muhammad Atif, Ilknur Ozturk and Munazza Saeed
Limited research has investigated how spirit at work, functioning as a “good barrel,” fosters ethical decision-making (EDM) even in the presence of unethical managerial behavior…
Abstract
Purpose
Limited research has investigated how spirit at work, functioning as a “good barrel,” fosters ethical decision-making (EDM) even in the presence of unethical managerial behavior (“bad apples”). Therefore, this study aims to investigate the spirit at work, a situational variable, as a moderating variable in the relationship between the love of money (LoM), an individual-level factor, and EDM.
Design/methodology/approach
A time-lagged survey of the members of the Marketing Association of Pakistan was conducted. The data were analyzed using partial least square structural equation modeling.
Findings
Adding to much of the existing research, which finds that LoM can influence ethical intention directly, this research finds that LoM influences ethical intention only through ethical judgment. Moreover, the spirit at work tempers the negative relationship between LoM and ethical judgment, thereby mitigating LoM’s detrimental effects not only on ethical judgment but also its downstream effects on ethical intention.
Practical implications
Organizations, by planting the seeds of spirit at work, can institutionalize good barrels, which can alleviate the negative effects of the marketing managers’ LoM, the root cause of unethical behavior. This way, this study establishes a business case for spirit at work.
Originality/value
The novelty of this study is the development and investigation of a holistic conceptual framework for EDM of marketing professionals that incorporates LoM as an antecedent, ethical judgment as an underlying mechanism, ethical intention as an outcome variable and spirit at work as a boundary condition.
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This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory…
Abstract
Purpose
This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries.
Design/methodology/approach
A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling.
Findings
The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector.
Practical implications
Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development.
Originality/value
To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.
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Valérie Mérindol and David W. Versailles
Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives…
Abstract
Purpose
Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?
Design/methodology/approach
The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.
Findings
This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.
Originality/value
Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.
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Mahmud Al Masum and Lee Parker
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…
Abstract
Purpose
This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.
Design/methodology/approach
An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).
Findings
This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.
Practical implications
The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.
Originality/value
This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.
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Ruth McKay, Aareni Uruthirapathy and Yulia Pankova
Canadian organizations started addressing workplace bullying and harassment in the 1990s. Proactive organizations have written policies, trained managers and employees, created a…
Abstract
Purpose
Canadian organizations started addressing workplace bullying and harassment in the 1990s. Proactive organizations have written policies, trained managers and employees, created a complaint process and conducted surveys. The objective of this study is to examine how effective these efforts by Canadian organizations have been.
Design/methodology/approach
Data for this research were collected through a survey administered to employees in Canadian workplaces (n = 1,000), including managers (n = 461). A stratified sample was used to facilitate a good representation of region, age, gender, sector and occupational level of working Canadians.
Findings
The survey indicated that some Canadian organizations continue to be negligent in addressing workplace bullying and harassment and that the problem is particular to large organizations, young employees and the private sector.
Research limitations/implications
The survey identifies that some Canadian organizations are still negligent in addressing workplace bullying and harassment. The problem is particular to large organizations, young employees and the public sector.
Practical implications
Senior and middle-level managers need to be aware that workplace bullying and harassment continue to occur in their work environment. Further, given that managers at times defer excessively to authority, the human resource (HR) department has a vital role in addressing workplace bullying and harassment. HR needs to establish a reputation among employees that their complaints will be taken seriously, and corrective actions will be taken.
Originality/value
This study examined the nature of workplace bullying and harassment in the Canadian context. The study found that organizations are still neglecting issues of workplace bullying and harassment and that there is a disconnect between what employees are experiencing and what senior management is professing is the situation. This disconnect is a continued liability for organizations.
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Meysam Manesh, Assad Tavakoli, Adebukola E. Oyewunmi and Soma Pillay
This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist…
Abstract
Purpose
This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and Uganda. It also seeks to find the moderating effect of perceived retaliation on whistleblowing intention.
Design/methodology/approach
This study administers a standardized questionnaire to employees in Kenya and Uganda to measure their perceptions about whistleblowing in their organizations. This study uses partial least square structural equation modeling to test the hypotheses. This study uses four constructs, namely, awareness, judgment, retaliation and likelihood, of blowing the whistle. These constructs are measured with multiple-item scales.
Findings
The results show that ethical awareness and judgment significantly increase willingness to engage in whistleblowing in East Africa. However, this study does not find a significant retaliation effect on whistleblowing intention. Instead, this study finds that awareness and judgment mediate between retaliation and willingness to engage in whistleblowing.
Research limitations/implications
This study contributes to EDM topics. It advances the understanding of the whistleblowing concept, the retaliation effect and the reasons to encourage blowing the whistle in Africa. However, this study did not consider cultural factors, such as nationality, patriotism and ethnicity. Moreover, the results are only based on data from Uganda and Kenya and may not apply to other sub-Saharan nations.
Practical implications
These findings are particularly significant for managers and policymakers in East Africa, where fear of retaliation and lack of awareness are the main barriers to whistleblowing. The results may help managers develop human resource practices to include policies to support moral behavior. It may also provide insights to the policymakers to understand the factors that facilitate whistleblowing practices and help them to adopt new strategies or policies to stimulate whistleblowing culture.
Originality/value
This study is one of the initial empirical studies in the East Africa context to explore the EDM predictors and the impact of retaliation on the whistleblowing intention.
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Tim Kastrup, Michael Grant and Fredrik Nilsson
New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools…
Abstract
Purpose
New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).
Design/methodology/approach
The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).
Findings
In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.
Originality/value
The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.
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Melanie Moore Koskie, Ryan E. Freling, William B. Locander and Traci H. Freling
This study aims to explore and extend the consumer–brand relationship literature by integrating the relatively new construct of brand coolness with a growing body of work on…
Abstract
Purpose
This study aims to explore and extend the consumer–brand relationship literature by integrating the relatively new construct of brand coolness with a growing body of work on gratitude. Specifically, gratitude is explored alongside emotional brand attachment as an additional mechanism affecting the relationship between cool brands and the loyalty outcome of repurchase intention. Consumption context is examined as a boundary condition to the effect of gratitude.
Design/methodology/approach
Data was collected from an online survey of a Qualtrics panel of 356 US consumers. A moderated mediation model is used to explain the effects of brand coolness on repurchase intention via emotional brand attachment and brand gratitude in the moderating presence of consumption context.
Findings
Brand coolness significantly increases repurchase intention. Furthermore, emotional brand attachment and brand gratitude are established as parallel mediators of the relationship between brand coolness and repurchase intention, with brand gratitude exhibiting a significantly stronger mediated effect. The impact of brand coolness on brand gratitude is moderated by social visibility, with publicly consumed cool brands stimulating greater brand gratitude than their privately consumed counterparts.
Originality/value
Brand gratitude is shown to influence repurchase intention independent of the impact exerted by consumers’ emotional brand attachment. Cognitive appraisal theory is used to distinguish brand gratitude from other mediators studied in consumer–brand relationships. Findings establish the moderating influence of the social visibility of the brand on the relationship between brand coolness and gratitude.
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Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Abstract
Purpose
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Design/methodology/approach
This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.
Findings
The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.
Originality/value
The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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