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Book part
Publication date: 6 September 2024

Valerie Chambers, Eric N. Johnson, Gary M. Fleischman and Kenneth Zheng

Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental…

Abstract

Management discretion in the decision to reduce payroll costs is an important but under-researched issue in management accounting. The authors leverage the experimental environment to test the role of organizational culture (close vs. distant) and managerial communion (concern for others) along with their interaction with sales decline persistence (one vs. two periods) on planned layoff decisions. The authors find that communal managers are hesitant to downsize employees and that a close organizational culture interacts with one period sales declines to reduce layoffs although the influence of culture is reduced with persistent sales declines. The authors also examine the influence of culture and communion on managers’ preference for pay cuts as an alternative to layoffs. The authors find that a close culture and higher communion are associated with decisions to choose pay cuts over layoffs; however, these costs interact such that managers low in communion in a distant culture express a higher preference for layoffs. These findings illustrate the combined influence of economic, organizational, and dispositional factors on manager decisions about the extent and form of labor cost reductions due to sales declines.

Article
Publication date: 20 December 2023

Umayal Palaniappan and L. Suganthi

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based…

Abstract

Purpose

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based on a holistic evaluation encompassing social, economic and environmental dimensions.

Design/methodology/approach

A Mamdani fuzzy inference system (FIS) approach was adopted to design the quantitative models with respect to balanced scorecard (BSC) perspectives to demonstrate dynamic capability. Individual models were developed for each perspective of BSC using Mamdani FIS. Data was collected from subject matter experts in management education.

Findings

The proposed methodology is able to successfully compute the scores for each perspective. Effective placement, teaching learning process, faculty development and systematic feedback from the stakeholders were found to be the key drivers for revenue generation. The model is validated as the results were well accepted by the head of the institution after implementation.

Research limitations/implications

The model resulting from this study will assist the institution to cyclically assess its performance, thus enabling continuous improvement. The strategy map provides the causality of the objectives across the four perspectives to aid the practitioners to better strategize. Also this study contributes to the literature of BSC as well to the applications of multi-criteria decision-making (MCDM) techniques.

Originality/value

Mamdani FIS integrated BSC model is a significant contribution to the academia of management education to quantitatively compute the performance of institutions. This quantified model reduces the ambiguity for practitioners to decide the performance levels for each metric and the priorities of metrics.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 8 November 2022

Ahmad Shah Kakar, Abid Hasan, Kumar Neeraj Jha and Amarjit Singh

The Afghan construction industry faces resource shortages and heavily relies on foreign aid to fund public projects on the path to recovery and reconstruction. While the resource…

Abstract

Purpose

The Afghan construction industry faces resource shortages and heavily relies on foreign aid to fund public projects on the path to recovery and reconstruction. While the resource constraints demand cost-efficient delivery of construction projects, many Afghan public projects experience delays and cost overruns. This study aims to evaluate various attributes and factors influencing cost performance in public construction projects in Afghanistan.

Design/methodology/approach

The literature review and Delphi method identified 30 cost performance attributes relevant to the context of Afghanistan. Next, a questionnaire survey was conducted with construction management professionals working in the public sector in the Afghan construction industry to evaluate these attributes.

Findings

This study found that the lack of resources, poor project management skills and corruption in procurement are the leading causes behind cost overruns in Afghan public projects. This study also identified five latent factors influencing cost performance in public projects in Afghanistan: competency of the project team, socioeconomic and political support, governance and public procurement, planning and risk management and project characteristics.

Research limitations/implications

The exploratory factor analysis did not reveal the relative significance of different cost performance success factors. Moreover, the ranking of cost performance attributes is based on the responses from the public sector construction professionals only.

Practical implications

The construction industry in Afghanistan significantly contributes to the country’s social and economic growth and employment. This study’s findings will help researchers, project sponsors, government departments and industry practitioners interested in improving the cost performance in Afghan public projects.

Originality/value

Given the scarcity of research in war-affected and conflict-sensitive regions, this study fills a research gap on project cost performance by providing insights into the cost performance success factors in public projects in Afghanistan.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 23 September 2024

Benjamin R. Tukamuhabwa, Henry Mutebi and Anne Mbatsi

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and…

Abstract

Purpose

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations.

Design/methodology/approach

A theoretical model was developed from extant studies and assessed through a structured questionnaire survey of 86 humanitarian organisations operating in South Sudan. The data were analysed using partial least square structural equation modelling.

Findings

The study found that self-organisation has a discernible positive influence on supply chain agility not only directly but also indirectly through adaptability. Further, information integration does not significantly influence supply chain agility directly but is fully mediated by adaptability. Together, the antecedent variables account for 53.9% variance in supply chain agility.

Research limitations/implications

This study contributes to providing an empirical understanding of a humanitarian supply chain as a complex adaptive system and hence the need to incorporate self-organising and adaptive dimensions in supply chain management practice. Furthermore, it confirms the centrality of the complex adaptive system feature of adaptability when building supply chain agility through self-organisation and information integration.

Practical implications

The findings provide a firm ground for managerial decisions on investment in self-organisation and information integration dimensions so as to enhance adaptability and improve supply chain agility in humanitarian organisations.

Originality/value

This study is distinctive in the sense that it uses the complex adaptive system variables to empirically validate the relationships between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations in the world’s youngest developing economy with a long history of conflict and humanitarian intervention. The mediating influence of adaptability examined in this study is also novel.

Details

Journal of Systems and Information Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 14 August 2024

Ibrahim M.H. Alshaikh, Aref A. Abadel, Moncef L. Nehdi and Ahmed Hamoda

Evaluate the performance of progressive collapse of full-scale three-dimensional structure (3D) beam-slab substructures with and without the presence of reinforced concrete (RC…

Abstract

Purpose

Evaluate the performance of progressive collapse of full-scale three-dimensional structure (3D) beam-slab substructures with and without the presence of reinforced concrete (RC) balconies using two concrete mixes [normal concrete (NC) and rubberized concrete (RuC)].

Design/methodology/approach

This study examines two concrete mixes to evaluate the progressive collapse performance of full-scale 3D beam-slab substructures with and without the presence of RC balconies using the finite element (FE) method.

Findings

The results showed that the vertical loads that affect the structures of the specimens after including the balconies in the modeling increased by an average of 29.3% compared with those of the specimens without balconies. The specimens with balconies exhibited higher resistance to progressive collapse in comparison with the specimens without balconies. Moreover, the RuC specimens performed very efficiently during the catenary stage, which significantly enhanced robustness to substantial deformation to delay or mitigate the progressive collapse risk.

Originality/value

All the experimental and numerical studies of the RC beam-slab substructures under progressive collapse scenarios are limited and do not consider the balcony’s presence in the building. Although balconies represent a common feature of multistory residential buildings, their presence in the building has more likely caused the failure of this building compared with a building without balconies. However, balconies are an external extension of RC slabs, which can provide extra resistance through tensile membrane action (TMA) or compressive membrane action (CMA). All those gaps have not been investigated yet.

Details

Multidiscipline Modeling in Materials and Structures, vol. 20 no. 5
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 19 June 2024

Rebecca M. Brossoit, Leslie B. Hammer, Todd E. Bodner, Cynthia D. Mohr, Shalene J. Allen, Tori L. Crain, Krista J. Brockwood and Amy B. Adler

We examined the impact of a leadership support training intervention implemented prior to the coronavirus (COVID-19) pandemic on support behaviors specific to COVID-19 during the…

Abstract

Purpose

We examined the impact of a leadership support training intervention implemented prior to the coronavirus (COVID-19) pandemic on support behaviors specific to COVID-19 during the pandemic. Primary intervention targets (i.e. family-supportive supervisor behaviors and sleep leadership behaviors) were explored as mediators between the intervention and supportive COVID-19 leadership behaviors.

Design/methodology/approach

A cluster randomized controlled trial intervention was implemented with service members and their supervisors in the Army and Air National Guard throughout 2017–2019. Follow-up survey data were collected after the intervention, including during the COVID-19 pandemic in 2020. Direct and indirect intervention effects were tested.

Findings

A pre-COVID intervention targeting leader support for family and sleep health had a direct effect on leader support specific to the COVID-19 pandemic. Additionally, sleep leadership, but not family-supportive supervisor behaviors, mediated the intervention effects on supportive COVID-19 leadership. These findings suggest that certain leadership training interventions can transfer across knowledge domains and time.

Practical implications

Findings from this study demonstrate that training leaders on support behaviors improves their ability to support employees during the COVID-19 pandemic and may translate to crisis leadership in other contexts.

Originality/value

We examined the long-term effects of an intervention that was implemented approximately 1–2 years prior to the COVID-19 pandemic on leadership support behaviors specific to the pandemic. Our findings contribute to the leadership, training, and organizational intervention literatures, and have implications for how leaders can support employees during crises.

Details

Journal of Managerial Psychology, vol. 39 no. 7
Type: Research Article
ISSN: 0268-3946

Keywords

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