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1 – 10 of over 3000
Article
Publication date: 20 February 2023

Peiyu Ou and Chenxi Zhang

Although the financial shared service (FSS) mode has become a well-established organizational arrangement, current information system (IS) research remains limited and mixed. The…

Abstract

Purpose

Although the financial shared service (FSS) mode has become a well-established organizational arrangement, current information system (IS) research remains limited and mixed. The purpose of this study is to narrow research gaps in the literature on shared services from an FSS practice perspective. The following research questions guide this study: (1) what are the important antecedents of FSS implementation? (2) what is the impact of FSS implementation on firm performance?

Design/methodology/approach

Drawing on the technology–organization–environment (TOE) framework and previous innovation studies, this study explores the impact of FSS implementation on firm performance. A questionnaire survey was conducted on Chinese firms using partial least squares (PLS) for data analysis.

Findings

The authors find technological, organizational and environmental factors affect the extent and depth of FSS implementation. The empirical results show that relative advantage, compatibility, top management support, managerial obstacles and competitive pressure significantly affect FSS implementation, but bandwagon pressure does not have a direct impact on it. Top management support is the most important factor, and managerial obstacles and compatibility are controllable and manageable factors for firms. The study confirms that FSS improves the financial and non-financial performance of firms significantly, and the degree of improvement in non-financial is greater than that in financial performance.

Practical implications

A comprehension of the key factors influencing FSS implementation will help companies predict weaknesses in their implementation plan and design suitable strategies to handle deployment to achieve these benefits. Managers can make a comprehensive decision regarding the long-term development of combining FSS and the suitability of companies.

Originality/value

The findings contribute to the shared services implementation theory by identifying a set of theoretical factors that shape a firm's shared service implementation. This study provides empirical support to gauge the impact of FSS implementation on firm performance and provides new evidence for a shared-service payoff study. Moreover, the study extends the applicability of the TOE framework and the balanced scorecard (BSC) viewpoint to the FSS implementation field.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Open Access
Article
Publication date: 13 November 2023

Lauri Lepistö and Sinikka Lepistö

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

Abstract

Purpose

This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).

Design/methodology/approach

The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.

Findings

The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.

Practical implications

Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.

Originality/value

This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Article
Publication date: 2 January 2024

Kun You, Zubir Azhar and Qingyu Wang

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…

Abstract

Purpose

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

Design/methodology/approach

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

Findings

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

Practical implications

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

Originality/value

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

Details

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

Keywords

Article
Publication date: 12 February 2024

Junchao Zhang

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using…

Abstract

Purpose

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

Design/methodology/approach

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

Findings

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

Research limitations/implications

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

Practical implications

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Originality/value

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Open Access
Article
Publication date: 21 April 2023

Ehsan Shekarian, Anupama Prashar, Jukka Majava, Iqra Sadaf Khan, Sayed Mohammad Ayati and Ilkka Sillanpää

Recently, interest in sustainability has grown globally in the heavy vehicle and equipment industry (HVEI). However, this industry's complexity poses a challenge to the…

1999

Abstract

Purpose

Recently, interest in sustainability has grown globally in the heavy vehicle and equipment industry (HVEI). However, this industry's complexity poses a challenge to the implementation of generic sustainable supply chain management (SSCM) practices. This study aims to identify SSCM's barriers, practices and performance (BPP) indicators in the HVEI context.

Design/methodology/approach

The results are derived from case studies of four multinational manufacturers. Within-case and cross-case analyses were conducted to categorise the SSCM BPP indicators that are unique to HVEI supply chains.

Findings

This study's analysis revealed that supply chain cost implications and a deficient information flow between focal firms and supply chain partners are the key barriers to SSCM in the HVEI. This analysis also revealed a set of policies, programmes and procedures that manufacturers have adopted to address SSCM barriers. The most common SSCM performance indicators included eco-portfolio sales to assess economic performance, health and safety indicators for social sustainability and carbon- and energy-related measures for environmental sustainability.

Practical implications

The insights can help HVEI firms understand and overcome the typical SSCM barriers in their industry and develop, deploy and optimise their SSCM strategies and practices. Managers can use this knowledge to identify appropriate mechanisms with which to accelerate their transition into a sustainable business and effectively measure performance outcomes.

Originality/value

The extant SSCM literature has focused on the light vehicle industry, and it has lacked a concrete examination of HVEI supply chains' sustainability BPP. This study develops a framework that simultaneously analyses SSCM BPP in the HVEI.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 20 April 2023

Jie Yang, Xinkai Zhang and Yujing Pei

From a knowledge-management perspective, this paper aims to analyze the digital transformation of the business models of traditional Chinese sporting goods companies in the…

Abstract

Purpose

From a knowledge-management perspective, this paper aims to analyze the digital transformation of the business models of traditional Chinese sporting goods companies in the context of the pandemic crisis and to explore the role of their digital transformation in coping with the crisis.

Design/methodology/approach

Using theoretical sampling, typical sporting goods companies are selected for case studies. We provide an in-depth analysis of how these companies achieve high performance levels through the digital transformation of their business models in the post-COVID-19 era and discuss the key role of knowledge management in this achievement.

Findings

Focusing on the challenges faced by Chinese sporting goods enterprises during the pandemic crisis from the knowledge-management perspective, we find that through the digital transformation of their business models, enterprises can improve their knowledge-management capabilities, enhance their flexibility to respond to sudden crises and maintain a higher level of corporate performance.

Research limitations/implications

This paper has significant implications for sporting goods companies wishing to achieve high corporate performance through the digital transformation of their business models in the post-COVID-19 era. Future research should address the dynamic mechanism of the digital transformation of business models to improve enterprise knowledge-management capabilities and the impact mechanism of knowledge-management capabilities on interenterprise organizational resilience.

Originality/value

This paper proposes specific strategies in the process of the digital transformation of business models that are essential for improving enterprises’ internal and external knowledge-management capabilities.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 7 November 2023

Ansgar Zerfass and Jeanne Link

The question of whether and how communication departments contribute to organizational value creation has rarely been addressed in research. Such evidence is crucial, however, as…

Abstract

Purpose

The question of whether and how communication departments contribute to organizational value creation has rarely been addressed in research. Such evidence is crucial, however, as communications compete internally with other functions (e.g. marketing and human resources (HR)) for budgets and staff. This article fills the gap by applying the business model concept, an established approach from management theory and practice, to communication units.

Design/methodology/approach

Based on an interdisciplinary literature review, the authors propose the Communication Business Model (CBM) as a new management approach for communications. To this end, pertinent definitions, frameworks and typologies of business models are analyzed and combined with insights from corporate communications literature.

Findings

The CBM outlines the generic architecture of business models for communication departments. Such models describe the basic principles of how such a unit operates, what services and products it provides, how it creates value for an organization and what revenues and resources are allocated.

Research limitations/implications

The approach stimulates the debate on communication units as objects of observation when researching communication management practices. Further research with appropriate empirical methods is needed to identify and study different types of business models for communications.

Practical implications

The CBM can be used as a management tool to analyze, explain and innovate communication management in organizations. It is a fertile approach for communication practitioners to make the work of their department visible and to position themselves internally and externally.

Originality/value

Transferring a well-known concept from general management to communication management enriches the value creation debate in theory and practice. It allows communication leaders to align their work with organizational goals and make it accessible to top management and other decision-makers in the organization. It also opens up new avenues for research and education.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 25 August 2023

Fabiano Siqueira de Oliveira, Octávio Ribeiro de Mendonça Neto, Jose Carlos Tiomatsu Oyadomari and Claudio de Araújo Wanderley

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

Abstract

Purpose

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

Design/methodology/approach

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

Findings

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

Research limitations/implications

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

Practical implications

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

Originality/value

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

Details

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

Keywords

Abstract

Purpose

This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and enablers to their entrepreneurial endeavour.

Design/methodology/approach

The authors used a Delphi process to identify and rank the characteristics, enablers, barriers and behaviours of entrepreneurial academics, with a Nominal Group Technique applied to establish challenges they encounter managing their enterprise and to propose solutions.

Findings

Perseverance, resilience and innovation are critical personal characteristics, while collaborative networks, efficient research infrastructure and established research competence are essential for success. The university’s support for entrepreneurship is a significant enabler, with unnecessary bureaucracy and poor access to project and general enterprise funding an impediment. Successful academic entrepreneurs have strong leadership, and effective management and communication skills.

Research limitations/implications

The main limitation is the small study participant group drawn from a single university enterprise, which complicates generalisability. The study supported the use of Krueger’s (2009) entrepreneurial intentions model for low- and middle-income country (LMIC) academic entrepreneur investigation but proposed the inclusion of mitigators to entrepreneurial activation to recognise contextual deficiencies and challenges.

Practical implications

Skills-deficient LMIC universities should extensively and directly support their entrepreneurial academics to overcome their contextual deficiencies and challenging environment.

Originality/value

This study contributes to addressing the paucity of academic entrepreneur research in LMIC contexts by identifying LMIC-specific factors that inhibit the entrepreneur’s movement from entrepreneurial intention to entrepreneurial action.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 28 August 2023

Luisa Helena Pinto, Rita Portugal and Patricia Viana

Numerous studies have shown that minority workers are disadvantaged in the labour market due to stereotypes and discrimination. However, published research on résumé screening has…

Abstract

Purpose

Numerous studies have shown that minority workers are disadvantaged in the labour market due to stereotypes and discrimination. However, published research on résumé screening has overlooked the effects of multiple social categorisations pertaining to candidates' gender, education and origin. This study addresses this gap and examines whether the gender, the level of education and the national origin cues mentioned in the résumé affect the perceived employability of candidates.

Design/methodology/approach

This study employs an experimental between-subjects factorial design in that 12 résumés varying in gender, education and national origin were rated by 373 Portuguese working adults.

Findings

The results documented a gender premium as women were favoured in interpersonal and job skills but not in job suitability, and an education premium, since higher educated candidates were preferred despite their gender and origin. No meaningful interactions for gender × education × national origin were observed, which suggests that ingroup favouritism and outgroup discrimination in résumé screening can be averted.

Originality/value

The findings endorse a multidimensional view of perceived employability by investigating candidates' skills and job suitability from the viewpoint of the decision-makers, which extends our understanding of résumé-screening discrimination. This is critical to prevent hiring discrimination at an earlier career stage, which can increase youth employment and enhance the integration in the labour market of local minorities such as women, inexperienced workers and second-generation immigrants.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

1 – 10 of over 3000