Search results

1 – 10 of 100
Article
Publication date: 25 January 2023

Basil Tucker, Lee D. Parker and Glennda E.M. Scully

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting…

3801

Abstract

Purpose

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Design/methodology/approach

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

Findings

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

Originality/value

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

Book part
Publication date: 5 April 2024

Mike G. Tsionas

In this chapter, we consider the possibility that a firm may use costly resources to improve its technical efficiency. Results from static analyses imply that technical efficiency…

Abstract

In this chapter, we consider the possibility that a firm may use costly resources to improve its technical efficiency. Results from static analyses imply that technical efficiency is determined by the configuration of factor prices. A dynamic model of the firm is developed under the assumption that managerial skill contributes to technical efficiency. Dynamic analysis shows that the firm can never be technically efficient if it maximizes profits, the steady state is always inefficient, and it is locally stable. In terms of empirical analysis, we show how likelihood-based methods can be used to uncover, in a semi-non-parametric manner, important features of the inefficiency-management relationship using a flexible functional form accounting for the endogeneity of inputs in a production function. Managerial compensation can also be identified and estimated using the new techniques. The new empirical methodology is applied in a data set previously analyzed by Bloom and van Reenen (2007) on managerial practices of manufacturing firms in the UK, US, France and Germany.

Abstract

Details

Business and Management Doctorates World-Wide: Developing the Next Generation
Type: Book
ISBN: 978-1-78973-500-0

Article
Publication date: 19 March 2024

Lipsa Jena, Subash Chandra Pattnaik and Rashmita Sahoo

The present study purports to unravel the mechanism in relationship among leadership behaviour integrity, organisational career development and employee engagement. Further, it…

Abstract

Purpose

The present study purports to unravel the mechanism in relationship among leadership behaviour integrity, organisational career development and employee engagement. Further, it also aims to understand if the employee feedback self-efficacy has any moderating influence on the relationship between leader behavioural integrity and organisational career development.

Design/methodology/approach

Pre-existing questionnaires are used for collecting data from a total of 417 employees working in the information technology industry operating within India. Analysis of the data is done using structural equation modelling technique.

Findings

Results of the study show that organisational career development partially mediates the relationship between leadership behavioural integrity and employee engagement. It is also found that feedback self-efficacy plays a moderating role in the relationship between leadership behavioural integrity and organisational career development.

Originality/value

The study helps to understand the mechanism of the relationship between leadership behavioural integrity and employee engagement through organisational career development with the support of ethical theory and social exchange theory. It also shows the moderating role played by feedback self-efficacy in the relationship between leadership behavioural integrity and organisational career development using social learning perspective.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Book part
Publication date: 17 November 2023

Simon Ofori Ametepey, Clinton Ohis Aigbavboa and Wellington Didibhuku Thwala

It is essential for developed nations to have adequate and functional infrastructure to sustain economic growth and well-being. Despite efforts to reduce the chances of…

Abstract

It is essential for developed nations to have adequate and functional infrastructure to sustain economic growth and well-being. Despite efforts to reduce the chances of infrastructure problems, several scholars have expressed concern about infrastructure standards deteriorating at an alarming rate and the need to ensure their sustainability. To achieve sustainable infrastructure development (SID), Sahely et al. (2005) proposed an uncomplicated strategy based on fundamental cooperation between infrastructure and ecological, economic, and social frameworks. Sustainable infrastructure is defined as the development and dependable management of a safe built environment based on efficient resource utilization and environmental standards. SID aims to mitigate or eliminate ecological problems and challenges while maximizing the potential social and economic benefits. United Nations Economic and Social Commission for Asia and the Pacific (UN-ESCAP, 2007) defines SID as infrastructure compatible with continued financial and environmental sustainability. Sustainable road development infrastructure (SRID) is a procedure for constructing infrastructure that incorporates all the essential sustainable development (SD) parameters and is complicated by the interdependence of multiple factors. Stakeholders are essential for the successful execution of infrastructure projects, and a comprehensive evaluation of stakeholder interests and requirements is necessary to achieve SRID goals while meeting the needs of all parties involved. To achieve SRID, it is necessary to understand the relationship between road infrastructure development (RID) processes and SD standards and to implement criteria and indicators that accurately depict the long-term viability of a development process. Al Sanad (2015) identified several factors that may impede the implementation of SD in the infrastructure sector. Shafii et al. (2006) identified insufficient knowledge of SID, lack of SID training, a perception of SID as expensive, acquisition concerns, administrative issues, expert capacities, and motivational factors for manufacturing local materials as potential obstacles. Serpell (2013) identified four categories of SID challenges, including knowledge, economic and financial, organizational, and go. Darko and Chan (2016) identified the most prevalent barriers as a lack of data, training, research, information, and expertise, high cost, government interest, premium and demand, and the absence of SID standards of practice. Azis et al. (2012) identified improved project efficiency, waste reduction in the construction industry, and energy efficiency as advantages of SID. Ametepey and Aigbavboa (2014) identified energy savings, environmental protection, contribution to a higher standard of living and a healthy work environment, resource preservation for future generations, reduction in lifecycle costs, promotion of sustainable economic development, and stakeholder satisfaction as the top benefits of sustainable construction (SC). Du Plessis (2007) identified technological factors, Al Sanad (2015) identified educational programmes, Serpell et al. (2013) identified transformation, economic, and stakeholder engagement as drivers of SC, and Hankinson and Breytenbach (2012) identified enhanced SC awareness. This chapter reviewed the literature on international infrastructure and sustainability development, discussing factors, and benefits promoting SID.

Details

Sustainable Road Infrastructure Project Implementation in Developing Countries: An Integrated Model
Type: Book
ISBN: 978-1-83753-811-9

Keywords

Article
Publication date: 23 November 2023

Hao Chen, Wu Wei, Liang Wang and Jiaying Bao

The purpose of this study is to examine the mechanism of benevolent leadership on employee cheating behavior through two paths – employee uncertainty and perceived acceptability…

135

Abstract

Purpose

The purpose of this study is to examine the mechanism of benevolent leadership on employee cheating behavior through two paths – employee uncertainty and perceived acceptability of norm violation – and also reveal the possible dark side of benevolent leadership. Meanwhile, the moderating effects of leader behavioral integrity in the cognition dual path process are also discussed.

Design/methodology/approach

This study invites 383 employees and their superiors in seven Chinese enterprises as the research objects and conducts a paired survey at three time points, and then Mplus 7.4 software is used to analyze the empirical data.

Findings

The results are shown as follows. Benevolent leadership plays a positive role on uncertainty and perceived acceptability of norm violation. Uncertainty and perceived acceptability of norm violation mediate the relationship between benevolent leadership and cheating behavior, respectively. Leader behavioral integrity moderates the positive role of benevolent leadership on uncertainty and perceived acceptability of norm violation. Leader behavioral integrity moderates the indirect effect of benevolent leadership on employees' cheating behavior through uncertainty and perceived acceptability of norm violation.

Originality/value

This study reveals the mechanism behind the negative role of benevolent leadership through the cognition reaction of employees to benevolent leadership and broadens the research scope of benevolent leadership. Meanwhile, it provides some practical inspiration for leaders to effectively use the benevolent leadership style and restrain employees' cheating behavior.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 10 November 2023

Nicole Gross

More pluralistic approaches have recently emerged in entrepreneurship, yet the discipline remains disinterested in the ideological influences underpinning its research and…

Abstract

More pluralistic approaches have recently emerged in entrepreneurship, yet the discipline remains disinterested in the ideological influences underpinning its research and teaching practices. Following Louis Althusser’s work on interpellation, the process by which ideology enrols and consummates its subjects, the chapter examines the interpellation of entrepreneurship-as-practice researchers and draws attention to the powerful nature of ideology. Critical reflexivity is put forward as an exercise to explore the researchers’ beliefs and identity and to tease out their relationship with the discipline. Finally, using three autoethnographic accounts, the chapter argues that the boundaries of the entrepreneurship discipline can only be shifted if and when researchers learn to recognise themselves as ‘the person in the mirror’. The reflexive spotlight also allows researchers to spot ideological breaks and engage in acts of ‘ideological resistance’.

Details

Nurturing Modalities of Inquiry in Entrepreneurship Research: Seeing the World Through the Eyes of Those Who Research
Type: Book
ISBN: 978-1-80262-186-0

Keywords

Book part
Publication date: 19 January 2024

Alexandre Chirat

Do digital technologies of early 21st century capitalism promote or reduce consumer sovereignty? This chapter addresses this question by examining John Kenneth Galbraith’s…

Abstract

Do digital technologies of early 21st century capitalism promote or reduce consumer sovereignty? This chapter addresses this question by examining John Kenneth Galbraith’s critique of consumer sovereignty during the post-war period of industrial society and looks at the insights he provides to understand the impact of platform capitalism on consumer sovereignty today. This chapter has the following sections: (1) I review the main postulates of Galbraith’s theory; (2) I highlight the main differences between traditional advertising and online behavioral advertising; (3) I explain how online behavioral advertisement strengthens Galbraith’s dependence effect and revised sequence theories; (4) I then discuss normative challenges raised by digital platform corporations to individual sovereignty; and (5) finally, I argue that platform capitalism is a mature form of Galbraith’s “new industrial state.”

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on John Kenneth Galbraith: Economic Structures and Policies for the Twenty-first Century
Type: Book
ISBN: 978-1-80455-931-4

Keywords

Article
Publication date: 14 March 2023

Neeraj Yadav and Pantri Heriyati

Generic quality management system standard ISO 9001 and the automotive quality management system standard IATF 16949 both require organisations to demonstrate continual…

Abstract

Purpose

Generic quality management system standard ISO 9001 and the automotive quality management system standard IATF 16949 both require organisations to demonstrate continual improvement in their customer satisfaction and the number of non-conformities identified during quality system audits. However, the long-term trends of these two parameters under ISO 9001 and IATF 16949 standards are not researched so far. It is expected that under continual improvement, organisations will achieve a step-function/stair-case shaped pattern. This study evaluates if this expectation is true when long-term performance of certified organisations is assessed.

Design/methodology/approach

A longitudinal exploration of three organisations certified to ISO 9001 standard and three certified to IATF 16949 standard is done. The observations are further substantiated using secondary data for the same ten years period about customer satisfaction of the major automobile manufacturers.

Findings

It is observed that none of the two indicators, i.e. the customer satisfaction and number of non-conformities, in any of the six organisations show step-wise/stair-case type improvement. All indicators followed random up and down patterns like ocean waves. It is paradoxical that certified organisations are claiming continual improvement and are remaining certified but there is actually no long-term improvement.

Originality/value

Longitudinal studies for the generic quality management standard ISO 9001 and the quality system standard for automotive sector IATF 16949 are rare. The revelation about ocean wave patterns observed in the long-term trends for customer satisfaction and the number of non-conformities in ISO 9001 and IATF 16949 certified organisations is a startling finding. It is outlandishly different from the conventional perception of a staircase-styled continual improvement pattern expected a priori in certified organisations.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 26 December 2023

Joey Lam, Michael S. Mulvey, Karen Robson and Leyland Pitt

This study aims to help uncover corporate culture and values to attract and retain talent by understanding job reviews written by business-to-business (B2B) salespeople.

Abstract

Purpose

This study aims to help uncover corporate culture and values to attract and retain talent by understanding job reviews written by business-to-business (B2B) salespeople.

Design/methodology/approach

Over 40,000 job reviews on Glassdoor.com are analyzed by a dictionary-based content analysis tool, Linguistic Inquiry and Word Count (LIWC2015), to explore the links between corporate culture and linguistics characteristics of reviews as articulated by B2B salespeople. This study adopted a multidimensional scaling approach based on the nine cultural value scores to create a map of corporate profiles. A projection of the LIWC2015 scores on this map uncovers differences in language patterns and emotions expressed across the profiles.

Findings

Findings reveal a map of corporate profiles with two dimensions, namely, product-centricity and customer-centricity, that divide salesforce subculture into a 2 × 2 matrix of four types: Empathic Innovators, Product Pioneers, Customer Champions and Commodity Traders.

Originality/value

This study combined two data sets, scores on CultureX’s nine cultural values (agility, collaboration, customer orientation, diversity, execution, innovation, integrity, performance and respect) and job reviews on Glassdoor.com. This research seeks to develop profiles of the organizational culture and to use a blend of qualitative and quantitative methods. This study adds to the literature on salesforce subculture and showcases a solution to the methodological difficulty in categorizing and measuring culture.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

1 – 10 of 100