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Book part
Publication date: 4 October 2012

Lawton Robert Burns, Douglas R. Wholey, Jeffrey S. McCullough, Peter Kralovec and Ralph Muller

Purpose – Research on hospital system organization is dated and cross-sectional. We analyze trends in system structure during 2000–2010 to ascertain whether they have…

Abstract

Purpose – Research on hospital system organization is dated and cross-sectional. We analyze trends in system structure during 2000–2010 to ascertain whether they have become more centralized or decentralized.

Design/Methodology/Approach – We test hypotheses drawn from organization theory and estimate empirical models to study the structural transitions that systems make between different “clusters” defined by the American Hospital Association.

Findings – There is a clear trend toward system fragmentation during most of this period, with a small recent shift to centralization in some systems. Systems decentralize as they increase their members and geographic dispersion. This is particularly true for systems that span multiple states; it is less true for smaller regional systems and local systems that adopt a hub-and-spoke configuration around a teaching hospital.

Research Limitations – Our time series ends in 2010 just as health care reform was implemented. We also rely on a single measure of system centralization.

Research Implications – Systems that appear to be able to centrally coordinate their services are those that operate in local or regional markets. Larger systems that span several states are likely to decentralize or fragment.

Practical Implications – System fragmentation may thwart policy aims pursued in health care reform. The potential of Accountable Care Organizations rests on their ability to coordinate multiple providers via centralized governance. Hospitals systems are likely to be central players in many ACOs, but may lack the necessary coherence to effectively play this governance role.

Originality/Value – Not all hospital systems act in a systemic manner. Those systems that are centralized (and presumably capable of acting in concerted fashion) are in the minority and have declined in prevalence over most of the past decade.

Details

Annual Review of Health Care Management: Strategy and Policy Perspectives on Reforming Health Systems
Type: Book
ISBN: 978-1-78190-191-5

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Book part
Publication date: 4 October 2012

Abstract

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Annual Review of Health Care Management: Strategy and Policy Perspectives on Reforming Health Systems
Type: Book
ISBN: 978-1-78190-191-5

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Article
Publication date: 3 April 2009

Derek H.T. Walker

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International Journal of Managing Projects in Business, vol. 2 no. 2
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 7 June 2021

Ralph Kober and Paul J. Thambar

This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that…

Abstract

Purpose

This paper presents paradox theory as a useful theoretical lens for researchers exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that paradox theory, which emphasizes a “both/and” as opposed to an “either/or” approach, is ideally suited for management control systems (MCS) research on crises.

Design/methodology/approach

The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide.

Findings

This paper highlights how MCS can be used to simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis. Furthermore, it highlights how MCS can be mobilized during crises to identify and embrace opportunities.

Practical implications

This paper illustrates the importance of MCS focusing on not just the short-term, but also the long-term, and managing multiple objectives in assisting organizations to survive crisis.

Originality/value

This paper highlights the benefits of using paradox theory to understand the role of MCS in helping organizations manage crises and to use a crisis as a source of opportunity.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 16 September 2014

Patrick Neveling

This paper furthers the analysis of patterns regulating capitalist accumulation based on a historical anthropology of economic activities revolving around and within the…

Abstract

Purpose

This paper furthers the analysis of patterns regulating capitalist accumulation based on a historical anthropology of economic activities revolving around and within the Mauritian Export Processing Zone (EPZ).

Design/methodology/approach

This paper uses fieldwork in Mauritius to interrogate and critique two important concepts in contemporary social theory – “embeddedness” and “the informal economy.” These are viewed in the wider frame of social anthropology’s engagement with (neoliberal) capitalism.

Findings

A process-oriented revision of Polanyi’s work on embeddedness and the “double movement” is proposed to help us situate EPZs within ongoing power struggles found throughout the history of capitalism. This helps us to challenge the notion of economic informality as supplied by Hart and others.

Social implications

Scholars and policymakers have tended to see economic informality as a force from below, able to disrupt the legal-rational nature of capitalism as practiced from on high. Similarly, there is a view that a precapitalist embeddedness, a “human economy,” has many good things to offer. However, this paper shows that the practices of the state and multinational capitalism, in EPZs and elsewhere, exactly match the practices that are envisioned as the cure to the pitfalls of capitalism.

Value of the paper

Setting aside the formal-informal distinction in favor of a process-oriented analysis of embeddedness allows us better to understand the shifting struggles among the state, capital, and labor.

Details

Production, Consumption, Business and the Economy: Structural Ideals and Moral Realities
Type: Book
ISBN: 978-1-78441-055-1

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Article
Publication date: 14 September 2015

Bernhard Hirsch, Anna Seubert and Matthias Sohn

Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way…

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Abstract

Purpose

Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer insights from visualisation research to the managerial accounting context and clarify the impact of visualisation on management accounting reports and decision making. The authors deduce implications for behavioural management accounting research, teaching, and business practice from previous findings and the results.

Design/methodology/approach

The authors conducted an experiment with students and experienced managers. Participants had to evaluate eight different business units based on four accounts (sales, EBIT, FPY, and delivery reliability). The information the authors provided to the participants was either presented as tables only, or in tables and graphs.

Findings

The empirical results show that supplementary graphs improve decision quality, especially within the manager sample but do not affect decision confidence in a performance evaluation task. The authors furthermore find that managers perform poorly when only provided with tables, and they achieve the overall best score when provided with both tables and graphs, whereas students perform similarly in both conditions. The authors additionally show that proficiency affects not only decision quality but also decision confidence.

Research limitations/implications

The results differ from predictions based solely on the cognitive fit model, as the authors found differences in decision quality to be stronger within the group of managers. The cognitive fit model proposes that decision making performance will improve when the problem representation and the decision making task match. Applying the model to a management context, it is obviously insufficient to explain the differences the authors obtained in the experiment. The authors observed that proficiency plays a role in such performance evaluation tasks.

Practical implications

Based on the results, management accountants should analyse the task that needs to be solved with the reported data. By analysing the type of task, accountants can derive the information processing strategy that will most likely be used by executives for problem solving and determine the suitable visualisation format based on the cognitive fit model. Moderate or complex monitoring tasks will presumably be accessed with perceptual information processing. Data should thus be visualised with graphs.

Originality/value

The authors provide empirical evidence that supplementary graphs in management reports improve decision quality but not decision confidence. The authors furthermore illustrate the limits of the explaining power of the cognitive fit model in a management report context. In an extension of cognitive fit theory, the authors argue that proficiency plays a crucial role in performance evaluation tasks. The authors propose a process for visualisation of management reports based on their findings and previous findings.

Details

Journal of Applied Accounting Research, vol. 16 no. 2
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 29 August 2018

Matt Bolton and Frederick Harry Pitts

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Corbynism: A Critical Approach
Type: Book
ISBN: 978-1-78754-372-0

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Article
Publication date: 1 June 2015

Lingjing Zhan, Piyush Sharma and Ricky Y. K. Chan

The purpose of this paper is to investigate how counterfeit users estimate the probability of being detected and how this probability affects their counterfeit consumption…

Abstract

Purpose

The purpose of this paper is to investigate how counterfeit users estimate the probability of being detected and how this probability affects their counterfeit consumption behaviour. Specifically, it addresses three questions: do perceived social consequences influence counterfeit users’ probability estimate of being detected? What is the psychological mechanism underlying the estimation of this probability? And how does this probability estimate affect counterfeit purchase and usage intentions?

Design/methodology/approach

The authors used three scenario-based experimental studies with university students in Hong Kong, a place where counterfeit products are widely available. First study used a factitious brand of jeans as the stimulus and the other two studies used a Ralph Lauren polo shirt. In each study, the authors measured participants’ responses towards counterfeit purchase and the probability of being detected after they read the relevant brand information and had a close-up view of the attributes in the genuine and counterfeit versions.

Findings

The authors found that counterfeit users are susceptible to a pessimism bias such that they estimate a higher probability of being detected when they judge the outcome of being detected as more severe and this bias is driven by the spotlight effect in that counterfeit users judging the outcome as more severe tend to perceive that others pay more attention to their counterfeit usage. Moreover, this pessimism bias is mitigated when the target user is another person instead of oneself, thus suggesting the egocentric nature of the bias.

Research limitations/implications

The authors used undergraduate students and scenario-based experimental approach in all the studies that may limit the generalisability of the findings.

Practical implications

The results suggest that brand managers should emphasise the importance of negative social consequences and highlight the role of outcome severity and egocentric bias in their advertising and communication programmes in order to curb counterfeit consumption.

Originality/value

The research contributes to the growing literature on counterfeit consumption by studying the process underlying estimation of the probability of being detected by others, an important but often neglected factor that influences counterfeit purchase decision. The authors also highlight the role of outcome severity and egocentric bias in this process.

Details

Marketing Intelligence & Planning, vol. 33 no. 4
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 10 July 2017

Ralph Schuhmann and Bert Eichhorn

The aim of this paper is to pursue three objectives: to assess the extent to which theoretical concepts and corporate practice are reflecting the contract’s risk…

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1196

Abstract

Purpose

The aim of this paper is to pursue three objectives: to assess the extent to which theoretical concepts and corporate practice are reflecting the contract’s risk management dimensions; to identify ways to make full usage of the contract’s risk dimensions for risk management purposes; to overcome the isolation of the contract caused by its perception as a legal instrument by integrating its handling into the overall corporate management processes.

Design/methodology/approach

Literature is analyzed regarding the contract’s roles as a source of risk and as a risk management device. Based on the relevant findings, it uses the Contractual Management Model to develop a concept that integrates all contract-related risk management processes in an enterprise.

Findings

The paper redefines the term “contract risk” in the light of modern understanding of contract functions and contract purposes. It shows that only Contractual Risk Management theory takes the management capacity of the contract fully into account. A Contractual Risk Management process is suggested which integrates all contract-related corporate management processes and aligns them to the requirements of transaction risk management and enterprise risk management.

Originality/value

The paper may guide executives to optimize corporate risk management processes through a better understanding of the risk potential of contract and of its risk management capacity. It provides a checklist of redefined contract risks as well as a concept that, for the first time, is aligning all contract-related management processes to support the corporate risk management system.

Details

International Journal of Law and Management, vol. 59 no. 4
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 16 May 2018

Walther Müller-Jentsch

The purpose of this paper is to reconstruct the development of industrial relations (IR) in Germany since the end of the Second World War and discusses the current…

Abstract

Purpose

The purpose of this paper is to reconstruct the development of industrial relations (IR) in Germany since the end of the Second World War and discusses the current challenges posed by economic globalisation und European integration.

Design/methodology/approach

Combining a political economy, identifying Germany as a coordinated market economy (social market economy), and actor-centred historical institutionalism approach, outlining the formation and strategies of the main social actors within a particular institutional setting, the paper draws on the broad range of research on IR in Germany and its theoretical debates, including own research in the field.

Findings

The legacy of the key institutional settings in the post-war era – primarily the social market economy, co-determination at supervisory boards, works councils and sector-based non-ideological unions with their analogously organised employer counterparts, as well as the dual system of interest representation – has shaped the German IR and still underlie the bargaining processes and joint learning processes although trade unions and employers’ associations have been weakened because of loss of membership. In consequence the coverage scope of collective agreements is now somewhat reduced. Despite being declared dead many times, the “German model” of a “conflictual partnership” of capital and labour has survived many turbulent changes affecting it to the core.

Originality/value

The paper presents an original, theoretical informed reconstruction of the German IR and allows an understanding of the current institutional changes and challenges in the light of historical legacies. Additionally the theoretical debates on path dependence and learning processes of collectivities are enriched through its application to the German case.

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