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1 – 10 of 138Lawton 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 become more…
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.
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This paper furthers the analysis of patterns regulating capitalist accumulation based on a historical anthropology of economic activities revolving around and within the Mauritian…
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.
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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 paradox…
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.
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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 to…
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.
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Kwame Owusu Kwateng, Francis Kamewor Tetteh, Hunaisu Ben Atchulo and Shirley Opoku-Mensah
The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration.
Abstract
Purpose
The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration.
Design/methodology/approach
Selected companies from Ghana Club 100 were used as the sample for this study. This study used regression to test the hypothesized paths.
Findings
The results indicated that a unit change in CES results in a 42.7% alteration in FC – all things being equal. Also, as revealed by the study, supply chain collaboration (SCC) is not a significant predictor of FC. However, SCC plays an indirect role in enhancing the relationship between CES and FC. The results showed that CES act as a significant predictor of a company’s collaboration in its supply chain.
Practical implications
The findings will enlighten firms to outline and implement appropriate environmental strategies to sustain their competitive advantage.
Originality/value
This study is very rare in the African context; hence, it adds to the extant literature by providing a contemporary perspective of CES and FC.
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Ralph Kober and Paul J. Thambar
The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on…
Abstract
Purpose
The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals.
Design/methodology/approach
The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves.
Findings
The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking.
Practical implications
The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking.
Originality/value
Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.
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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.
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