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1 – 10 of over 4000Sophia Su, Kevin Baird and Nuraddeen Abubakar Nuhu
This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of…
Abstract
This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.
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Robert Smith and Gerard McElwee
This study builds on the extant research of the authors on illegal rural enterprise (IRE). However, instead of taking a single or micro case approach within specific sections of…
Abstract
Purpose
This study builds on the extant research of the authors on illegal rural enterprise (IRE). However, instead of taking a single or micro case approach within specific sections of the farming and food industries we examine the concept holistically from a macro case perspective. Many IRE crimes simply could not be committed without insider knowledge and complicity, making it essential to appreciate this when researching or investigating such crimes.
Design/methodology/approach
Using data from published studies, we introduce the theoretical concept of “Shadow infrastructure” to analyse and explain the prevalence and endurance of such criminal enterprises. Using a multiple case approach, we examine data across the cases to provide an analysis of several industry wide crimes—the illicit halal meat trade; the theft of sheep; the theft of tractors and plant; and the supply of illicit veterinary medicines.
Findings
We examine IRE crimes across various sectors to identify commonalities in practice and in relation to business models drawing from a multidisciplinary literature spanning business and criminology. Such enterprises can be are inter-linked. We also provide suggestions on investigating such structures.
Practical implications
We identify academic and practical implications in relation to the investigation of IRE crime and from an academic perspective in relation to researching the phenomenon.
Originality/value
This study combines data from numerous individual studies from a macro perspective to provide practical solutions to a multifaceted problem.
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Rosie Allen and Chathurika Kannangara
The aim of this chapter is to provide an overview of the student mental health crisis in Higher Education (HE), and how resilience and grit, two important positive psychological…
Abstract
The aim of this chapter is to provide an overview of the student mental health crisis in Higher Education (HE), and how resilience and grit, two important positive psychological constructs, can be beneficial for university students’ success and wellbeing. As part of a discussion around some of the current approaches to intervening in wellbeing in universities, the chapter provides evidence for the use of PPIs for wellbeing in university students, alongside some of the challenges of implementing these in HE. It also provides an overview of the Thriving Students Framework and presents a case for a multicomponent approach to monitoring and improving educational success. In particular, a wellbeing framework that, alongside resilience, also recognises the importance of strengths, persistence in the face of difficulty, a growth mindset, self-control and mental wellbeing; Academic Tenacity. The implications of utilising this framework for educational attainment in university students are discussed. The Bolton Uni-Stride Scale (BUSS), a single short measure of academic tenacity that combines the attributes enabling measurement and intervention to support university students to thrive, is also presented for educators to use.
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Miscarriage is the most common adverse pregnancy outcome, with an estimated one in four pregnancies ending in loss. Despite its prevalence, and significant effects, early…
Abstract
Miscarriage is the most common adverse pregnancy outcome, with an estimated one in four pregnancies ending in loss. Despite its prevalence, and significant effects, early pregnancy loss is commonly unacknowledged by organizations, and the intersect of miscarriage experiences while navigating work remains sparsely researched. Available literature, and preliminary research from my Ph.D., reveal stark findings, notably that women commonly conceal miscarriage at work, and when they do disclose, they often experience inconsistent support, or none at all. Minimization, and even discriminatory practice, are commonly witnessed (including inappropriate absence reporting, formal warnings, jeopardization of promotional opportunities, and redundancy). Effective support is often due to empathetic line managers, who sometimes have first-hand experience. Partners are commonly assigned to the “supporter role”, resulting in insufficient leave and support. The absence of formal initiatives, including policy and training, exacerbate the issue. Workplaces that fail to address miscarriage likely face reduced engagement and productivity, and increased absenteeism, presenteeism, and staff turnover. Key recommendations are presented, emphasizing the need for organizations to (i) implement a pregnancy loss policy; (ii) train managers, HR, and colleagues; (iii) provide specialist support; and (iv) tackle pro-natal cultures. Avenues for future research are explored, notably the need to adopt an intersectional lens, and to obtain management/HR and partner perspectives.
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Seidali Kurtmollaiev and Tor Helge Aas
On the one hand, there is a long tradition of approaching management control and innovation as opposites that prompt organisational tensions. On the other hand, recent studies…
Abstract
On the one hand, there is a long tradition of approaching management control and innovation as opposites that prompt organisational tensions. On the other hand, recent studies have shown that management control may foster innovation and promote innovative behaviour. At the same time, both these perspectives focus on innovation management, and discussions regarding the role of management control in innovation leadership are conspicuously absent from the literature. In this chapter, we analyse how innovation leaders use management control in two service companies. We demonstrate that, in contrast to innovation managers who employ management control systems primarily for planning, monitoring, and evaluation purposes, innovation leaders use management control for advocacy, engagement, and visibility.
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Mariya Neycheva and Milen Baltov
This study aims to examine internal and external factors as well as main obstacles to managers’/owners’ participation in education and training.
Abstract
Purpose
This study aims to examine internal and external factors as well as main obstacles to managers’/owners’ participation in education and training.
Design/methodology/approach
The sample comprises managers of 151 Bulgarian predominantly micro- and small-size enterprises. The data was gathered in 2020 through direct standardized interviews at the respondent’s workplace. This study uses quantitative estimation methods including binominal and multinominal logistic regression as well as nonparametric testing.
Findings
Regarding the findings in the relevant studies, the results confirm that the larger firm's size, the existence of human resource management strategy and practices as well as learning-oriented culture stimulate employer-financed management training. The lack of trainers with relevant need-specific expertise appears to be a major barrier. Additionally, the outputs highlight the role of other important determinants not being extensively discussed so far such as the level of development of the region in which the company operates, involvement in R&D and innovation activity as well as the issue of trust in trainer.
Practical implications
This study provides insights into (under)investments in continuing vocational training which might lead to practical implications for businesses, education and government policy in lifelong learning. Moreover, this study focuses on a country with one of the lowest participation rates in adult education across Europe which allows for a better understanding of similar examples.
Originality/value
To the best of the author’s knowledge, this is the first paper examining determinants of management training in Bulgaria and one of the few in the European context. It gives support to the existing literature but adds new findings as well.
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Monique N. Golden, Paul Singleton, Dakota W. Cintron, Michael Reid and Erik M. Hines
A Legacy Community is a living and learning community supported by broader institutional departments (e.g., student affairs, academic affairs, foundation, and alumni affairs) that…
Abstract
A Legacy Community is a living and learning community supported by broader institutional departments (e.g., student affairs, academic affairs, foundation, and alumni affairs) that dedicate resources, opportunities, and supports intended to: (a) undo legacies of educational disparities that Black/African American males have historically witnessed and (b) build capacity for students engaged in these communities (i.e., Black/African American males) to create and leave positive legacies on their terms. In this qualitative study of Black and African American undergraduate male living and learning community (LLC) participants at a primarily white institution (Legacy House), we investigate the LLC program elements that impact participants' educational and social experiences, and foster pathways for student legacy building. Legacy house participants describe brotherhood, sense of belonging, and leaving a legacy as elements that enable positive student academic and social outcomes, campus involvement, and career readiness.
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