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Article
Publication date: 1 March 1989

R.R. Fraser and F.M. Blackwell

Describes an empirical study of real estate value estimates inMelbourne, Australia, for the purpose of testing to see if computergenerated values are as good as those…

Abstract

Describes an empirical study of real estate value estimates in Melbourne, Australia, for the purpose of testing to see if computer generated values are as good as those produced by ordinary manual processes. Describes computer systems, including MRA and a process known as comparables selection, a computer‐based system which is an attempt to emulate the manual comparable sale selection system. Finds that the manual method outperformed that carried out by computers.

Details

Journal of Valuation, vol. 7 no. 3
Type: Research Article
ISSN: 0263-7480

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Book part
Publication date: 20 October 2017

Winnie O’Grady, Chris Akroyd and Inara Scott

Purpose: The purpose of this study is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of…

Abstract

Purpose: The purpose of this study is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management that explains the ways in which organizations move beyond budgeting to become more adaptive. The proposed modes are then used to derive propositions for future research.

Methodology/approach: We follow a conceptual approach through an analysis of the beyond budgeting principles using the management and systems literatures on radical decentralization. We theorize how organizations can enhance their adaptability to environmental uncertainty through changes to their management structure and control processes.

Findings: We show that organizations can move beyond budgeting by decentralizing within or beyond their management structure and modifying or removing their budget-based control processes. We propose that beyond budgeting can be conceptualized as four modes of adaptive performance management: better budgeting, advanced budgeting, restricted budgeting, and nonbudgeting.

Research limitations/implications: The four modes of adaptive performance management can be used in future research to consider how changes to management structures and budget-based control processes can enhance the organizational adaptability needed to manage environmental uncertainty.

Practical implications: We show that while the nonbudgeting mode may be most suited to organizations facing high levels of environmental uncertainty, organizations facing low–to-moderate levels of environmental uncertainty can achieve sufficient levels of adaptability with less extensive changes to management structure and budget-based control processes.

Originality/value: The four modes of adaptive performance management reflect different approaches for dealing with environmental uncertainty. Positioning nonbudgeting as one mode and identifying alternate modes of adaptive performance management provides a basis for comparing and understanding the changes organizations make to move beyond budgeting.

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Article
Publication date: 1 January 1980

Ben (C.) Fletcher and Roy L. Payne

There is a large literature devoted to the stresses and strains of work and work‐related activities. This research effort shows no sign of abating. The aim of this paper…

Abstract

There is a large literature devoted to the stresses and strains of work and work‐related activities. This research effort shows no sign of abating. The aim of this paper is to highlight and discuss several centrally important questions and assumptions in the nature of this research which, in our view, require more careful consideration in future work.

Details

Personnel Review, vol. 9 no. 1
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 7 September 2018

Dai Huu Nguyen, Christine Weigel and Martin R.W. Hiebl

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an…

Abstract

Purpose

Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting.

Design/methodology/approach

This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings.

Findings

Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting.

Research limitations/implication

This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting.

Originality/value

The paper is the first comprehensive literature review on beyond budgeting.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 June 1985

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III…

Abstract

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Details

Management Decision, vol. 23 no. 6
Type: Research Article
ISSN: 0025-1747

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Book part
Publication date: 16 July 2015

Laura Senier, Matthew Kearney and Jason Orne

This mixed-methods study reports on an outreach clinics program designed to deliver genetic services to medically underserved communities in Wisconsin.

Abstract

Purpose

This mixed-methods study reports on an outreach clinics program designed to deliver genetic services to medically underserved communities in Wisconsin.

Methodology/approach

We show the geographic distribution, funding patterns, and utilization trends for outreach clinics over a 20-year period. Interviews with program planners and outreach clinic staff show how external and internal constraints limited the program’s capacity. We compare clinic operations to the conceptual models guiding program design.

Findings

Our findings show that state health officials had to scale back financial support for outreach clinic activities while healthcare providers faced increasing pressure from administrators to reduce investments in charity care. These external and internal constraints led to a decline in the overall number of patients served. We also find that redistribution of clinics to the Milwaukee area increased utilization among Hispanics but not among African-Americans. Our interviews suggest that these patterns may be a function of shortcomings embedded in the planning models.

Research/Policy Implications

Planning models have three shortcomings. First, they do not identify the mitigation of health disparities as a specific goal. Second, they fail to acknowledge that partners face escalating profit-seeking mandates that may limit their capacity to provide charity services. Finally, they underemphasize the importance of seeking trusted partners, especially in working with communities that have been historically marginalized.

Originality/Value

There has been little discussion about equitably leveraging genetic advances that improve healthcare quality and efficacy. The role of State Health Agencies in mitigating disparities in access to genetic services has been largely ignored in the sociological literature.

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Article
Publication date: 1 January 1993

Imad B. Baalbaki and Naresh K. Malhotra

By standardizing the marketing effort over similar worldwidesegments and differentiating it across dissimilar worldwide segments,the international marketing manager is…

Abstract

By standardizing the marketing effort over similar worldwide segments and differentiating it across dissimilar worldwide segments, the international marketing manager is able to reap the advantages of both standardization and customization. The choice of the variables by which to segment the global market is crucial. Traditionally, purely environmental bases (geographic, political, economic, and cultural) were used as bases for international market segmentation. Proposes that international marketers group relevant markets based on both environmental as well as marketing management bases. The marketing management bases are classified as: (1) product‐related; (2) promotion‐related; (3) price‐related; and (4) distribution‐related. Derives number of propositions with direct implications for international marketing strategy and segmentation with respect to these bases. Highlights the managerial implications of the variables encompassed by these bases. Proposes the empirical investigation of the derived propositions as a research agenda for the future.

Details

International Marketing Review, vol. 10 no. 1
Type: Research Article
ISSN: 0265-1335

Keywords

Abstract

Details

Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview
Type: Book
ISBN: 978-1-80043-786-9

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Article
Publication date: 6 March 2017

Muhammad Kashif, Anna Zarkada and Ramayah Thurasamy

The purpose of this paper is to investigate Pakistani bank front-line employees’ intentions to behave ethically by using the extended theory of planned behaviour (ETPB…

Abstract

Purpose

The purpose of this paper is to investigate Pakistani bank front-line employees’ intentions to behave ethically by using the extended theory of planned behaviour (ETPB) into which religiosity (i.e. religious activity, devotion to rituals and belief in doctrine) is integrated as a moderating variable.

Design/methodology/approach

The authors collected 234 self-administered questionnaires and analysed them using SmartPLS 2.0, a second generation structural equation modelling technique.

Findings

This paper demonstrates that the ETPB can explain intentions to behave ethically. Moral norms (i.e. the rules of morality that people believe they ought to follow) and perceived behavioural control (i.e. people’s perceptions of their ability to perform a given behaviour) are the best predictors of ethical behavioural intentions. The effects of injunctive norms (i.e. perceptions of which behaviours are typically approved or disapproved in an organisation) and of perceived behavioural control on behavioural intent are moderated by religiosity.

Practical implications

Leading by example, providing ethics training, empowering employees and encouraging the expression of religiosity are proposed as ways to foster an ethical culture in the workplace.

Originality/value

Even though numerous empirical studies have utilised variants of the theory of planned behaviour to explain consumer behaviour, its applicability to ethical behaviour in the workplace has scarcely been explored. Moreover, its tests in non-western contexts are scant. This study demonstrates the applicability of the ETPB in a broader circumstantial and cultural context and enriches it with religiosity, a pertinent characteristic of billions of people around the world. Finally, this is one of the very few ethics studies focusing on banking, an industry fraught with allegations of moral breaches.

Details

Personnel Review, vol. 46 no. 2
Type: Research Article
ISSN: 0048-3486

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Book part
Publication date: 21 July 2020

Stefan Linder and Johanna Sax

Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in…

Abstract

Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in decision-making about market-related and product-related questions has been suggested as one way of enhancing this strategic responsiveness; abandoning formal planning, such as annual budgets, has been another. Yet, empirical evidence on the matter is scarce and conflicting. Drawing on data from Denmark’s 500 largest firms, we show that participation of middle managers in decision-making about new products and markets to serve, in-deed, increases firms’ strategic responsiveness as assessed by a reduction in firms’ downside risk. However, this effect is not a direct one. Nor does it interact positively or negatively with the emphasis put on formal planning as submitted in literature. Our evidence suggests that emphasis on planning mediates the relation between stronger participation of middle managers in decision-making and the increase in firms’ strategic responsiveness. This has implications for ongoing theory building and practice.

Details

Adapting to Environmental Challenges: New Research in Strategy and International Business
Type: Book
ISBN: 978-1-83982-477-7

Keywords

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