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Book part
Publication date: 17 July 2011

Guido Maes and Geert Van Hootegem

The literature on change is characterized by an opposite, dichotomist view on the subject. Many authors describe only one or some of these characteristics and attribute a…

Abstract

The literature on change is characterized by an opposite, dichotomist view on the subject. Many authors describe only one or some of these characteristics and attribute a normative value to it. When discussing one of these attributes they will make a deviating classification in the way in which change arises. Although types and attributes of change are largely studied in the change literature, there is no general agreement on the attributes that can best describe the different types of change. The purpose of this chapter is to try to consolidate the vast literature on the types and attributes of change in order to find a more homogeneous set of attributes.

From an extensive literature research on change articles and books from 1970 onward, eight dimensions of change attributes were found that are able to describe the characteristics of a change in a dynamic way.

In order to overcome the dichotomist view, organizational change is approached not as a process changing a system but as a system by itself. Although the borders between the change system and the system to be changed are not always easy to perceive, this view seems to create a richer picture on change. A systems approach allows to define the attributes of change in a holistic way that captures the always paradoxical state change is in.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78052-022-3

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Book part
Publication date: 17 July 2014

David Crowther

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed…

Abstract

Purpose

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the idea of the epic story is one which permeates history to such an extent that it can be considered to be omnipresent.

Design/methodology/approach

It is argued that this cohesive role remains crucial today and so myths remain relevant to us today. The design of the chapter is to show this relevance in business behaviour. This is explored through a consideration of corporate reporting.

Findings

It is demonstrated that these myths continue to be reinvented in modern form. For individuals these myths provide a source of strength and a sense of roots and values; they offer a mirror to reveal the source of our anxieties and the means by which they might be resolved.

Research limitations/implications

In this chapter therefore the modern myths of the hero are explored in the context of managerial behaviour in organisations. In order to explore this there is a need first to consider the psychoanalysis of managerial behaviour before considering the mythic dimension of such reporting.

Practical and social implications

This paper demonstrates that organisational stories have a vitally important role in organisational cohesion and development.

Originality/value

The psychoanalytic approach provides an understanding which is not available through other methodologies.

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
ISBN: 978-1-78350-674-3

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Article
Publication date: 1 December 2000

Stuart Cooper, David Crowther, Ted Davis and Matt Davies

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of…

Abstract

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either explicitly use shareholder value techniques also known as Value‐Based Management (VBM), or explicitly do not use such techniques. The analysis undertaken is based upon the finding of semi‐structured interviews with company representatives which formed the first part of the data collection process of the project. The analysis traces the interactions between corporate objectives, decision making criteria, performance measurement systems and executive incentive schemes in order to develop an understanding of the effects of such shareholder value techniques upon corporate behaviour. The literature reviewed suggests that the other aspects of the planning and control system should be aligned with the corporate objectives whether a company has adopted VBM or not. Therefore this research contributes new evidence on the use of VBM techniques in the UK and also more generally on whether VBM and non‐VBM companies internal planning and control systems are aligned.

Details

Journal of Applied Accounting Research, vol. 6 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 4 November 2014

Paul F. Burke, Christine Eckert and Stacey Davis

This paper aims to quantify the relative importance of reasons used to explain consumers’ selection and rejection of ethical products, accounting for differences in…

Abstract

Purpose

This paper aims to quantify the relative importance of reasons used to explain consumers’ selection and rejection of ethical products, accounting for differences in ethical orientations across consumers.

Design/methodology/approach

Reviewing previous literature and drawing on in-depth interviews, a taxonomy of reasons for and against ethical purchasing is developed. An online survey incorporating best–worst scaling (BWS) determines which reasons feature more in shaping ethical consumerism. Cluster analysis and multinomial regression are used to identify and profile segments.

Findings

Positively orientated consumers (42 per cent of respondents) purchase ethical products more so because of reasons relating to impact, health, personal relevance, and quality. Negatively orientated consumers (34 per cent of respondents) reject ethical alternatives based on reasons relating to indifference, expense, confusion and scepticism. A third segment is ambivalent in their behaviour and reasoning; they perceive ethical purchasing to be effective and relevant, but are confused and sceptical under what conditions this can occur.

Research limitations/implications

Preferences were elicited using an online survey rather than using real market data. Though the task instructions and methods used attempted to minimise social-desirability bias, the experiment might still be subject to its effects.

Practical implications

Competitive positioning strategies can be better designed knowing which barriers to ethical purchasing are more relevant. The paper challenges the benefits in altruistic-based positioning and outlines shortcomings in communication about ethical products, including those relating to product labelling.

Social implications

Through their purchase behaviours across a number of categories, ethical consumers aim to minimise the harm and exploitation of humans, animals and the natural environment. This research provides insights into the potential reasons why the uptake of ethical products is not being achieved and how it can be addressed to make improvements in making this movement more mainstream.

Originality/value

This research examines an extensive list of reasons for and against ethical purchasing used by a general population of consumers. By forcing respondents to make trade-offs, this is the first study quantifying the relative importance of reasons utilised by consumers. It also highlights the value in using cluster analysis on best–worst scores to identify underlying segments.

Details

European Journal of Marketing, vol. 48 no. 11/12
Type: Research Article
ISSN: 0309-0566

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Book part
Publication date: 10 December 2005

Alan S. Dunk

Issues relating to the financial and non-financial performance of firms are attracting considerable research attention. Four specific factors are focused on this paper…

Abstract

Issues relating to the financial and non-financial performance of firms are attracting considerable research attention. Four specific factors are focused on this paper, namely quality of information system (IS) information, corporate environmental integration, product innovation, and product quality to investigate the extent to which these variables influence financial and non-financial performance. All four independent variables were found to enhance the performance assessed in non-financial terms. In contrast, the results show that product innovation alone influences financial performance. The findings of this study suggest that the efficacy of these factors may be more effectively assessed by evaluating their impact on performance measured in non-financial terms, thereby suggesting that the inclusion of non-financial measures in performance evaluation models should enhance control system functioning.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-243-6

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Article
Publication date: 1 June 1996

Joel Foreman and Tojo Joseph Thatchenkery

Science is a form of narrative that is regarded as the prime generator of knowledge. What about other forms of narratives such as novels and dramatic films? Claims this…

Abstract

Science is a form of narrative that is regarded as the prime generator of knowledge. What about other forms of narratives such as novels and dramatic films? Claims this question is particularly important in organizational science because its narrative nature is easier to detect than is the case with the physical sciences. Using the metaphor of organizations as texts, contends that narrative fictions, especially films, are valuable sources in the study of organizations. What organizational researchers and film writers do are strikingly similar. For example, they enact rather than discover, test ideas against evidence, generalize, raise testable questions about the social world, and stay focused on the complexity of experience. An analysis of the film Rising Sun illustrates the use of narrative fiction as texts for organizational analysis. Discusses the implications of this approach.

Details

Journal of Organizational Change Management, vol. 9 no. 3
Type: Research Article
ISSN: 0953-4814

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Book part
Publication date: 31 July 2012

Adam S. Maiga

Using a survey method, this study extends prior research by comparing the impact of IT integration on manufacturing financial performance under activity-based costing…

Abstract

Using a survey method, this study extends prior research by comparing the impact of IT integration on manufacturing financial performance under activity-based costing (ABC) and volume-based costing (VBC). The findings indicate that IT integration is significantly associated with financial performance for plants that have adopted ABC, while this relationship does not hold for plants that have adopted VBC. The findings suggest that the type of costing system can help explain contradictory findings in extant literature regarding the impact of information technology on organization's financial performance.

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Article
Publication date: 15 August 2018

Jasmina Ilicic, Stacey Baxter and Alicia Kulczynski

The purpose of this study is to introduce the homophone emotional interest superiority effect in phonological, or sound-based, priming, whereby pseudohomophone brand names…

Abstract

Purpose

The purpose of this study is to introduce the homophone emotional interest superiority effect in phonological, or sound-based, priming, whereby pseudohomophone brand names (i.e. non-words that are pronounced identically to English words, for example, Bie) prime brand meaning associated with the member of the homophone pair that is emotionally interesting (i.e. Bie will be prime brand avoidance (purchase) when consumers are emotionally interested in the homophone bye [buy]).

Design/methodology/approach

Studies 1 and 2 examine the effect of homophone emotional interest on brand judgements and behaviours. Study 3 investigates the role of boredom with the brand name in attenuating the homophone emotional interest superiority effect.

Findings

Findings indicate that pseudohomophone brand names prime brand judgements and behaviours associated with the word from the homophone pair that evokes emotional interest. Study 2 provides further evidence of homophone emotional interest as the process influencing brand judgements and behaviours. Study 3 establishes that the effect of pseudohomophone brand names on brand judgements weaken when boredom with the brand name is induced.

Research limitations/implications

This study is limited, as it focuses only on fictitious brands and methodologically creates boredom in a way in which may not be typical of what would be experienced in the real world.

Practical implications

This study has important implications for brand managers in the development of new brand names and in prioritising the intended homophone pair from a pseudohomophone brand name to influence consumer judgements and behaviours.

Originality/value

This study introduces and provides evidence of a homophone emotional interest superiority effect. This study also identifies a condition under which the homophone emotional interest superiority effect is attenuated.

Details

European Journal of Marketing, vol. 52 no. 9/10
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 27 April 2012

Matthias D. Mahlendorf, Jochen Rehring, Utz Schäffer and Elmar Wyszomirski

This paper aims to investigate the ability of performance measurement systems (PMS) that were implemented by headquarters at foreign subsidiaries to influence decisions…

Abstract

Purpose

This paper aims to investigate the ability of performance measurement systems (PMS) that were implemented by headquarters at foreign subsidiaries to influence decisions made by the subsidiary. This is important because PMS are important control mechanisms in the relationship between headquarters and subsidiaries within multinational firms.

Design/methodology/approach

Acknowledging that controlling foreign subsidiaries is particularly challenging when they are geographically distant to headquarters, the authors collect survey‐based data from Chinese subsidiaries of multinational firms. They develop several hypotheses which are tested on a sample of 148 subsidiaries using multiple regression analysis.

Findings

The results suggest that the influence of headquarter‐designed PMS on subsidiary decisions is higher when the compensation of subsidiary management is linked to PMS, when additional formal control is enforced, when PMS are affected by external events, when PMS are comprehensive, and when subsidiaries are embedded into the local business environment. Also, the authors find a negative interaction effect between comprehensive PMS and the extent to which PMS are affected by external events on the decision‐influence of PMS.

Research limitations/implications

Limitations arise from the study setting in China. As management accounting research originates from and has mostly focused on Western countries, it remains somewhat unclear whether the constructs and instruments used in this study are fully transferable to China, despite the statistical and conceptual remedies that were applied.

Originality/value

The study offers new insights into the role of PMS in multinational companies. It extends earlier research by offering empirical evidence from one of the most important emerging economies. As such, the results are relevant for almost every global firm using PMS to control foreign subsidiaries.

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Article
Publication date: 8 May 2017

Stacey Baxter, Jasmina Ilicic and Alicia Kulczynski

This paper aims to introduce pseudohomophone phonological priming effects (non-words that sound like real words with a single semantic representation, such as Whyte primes…

Abstract

Purpose

This paper aims to introduce pseudohomophone phonological priming effects (non-words that sound like real words with a single semantic representation, such as Whyte primes white) on consumers’ product attribute and benefit-based judgments.

Design/methodology/approach

Four studies were conducted. Study 1 examines whether pseudohomophone brand names (e.g. Whyte) prime associative meaning (i.e. the perception of light bread; target: white). Study 2 investigates the pseudohomophone priming process. In Study 3, the authors examine the influence of brand knowledge of pseudohomophone priming effects.

Findings

The findings indicate that pseudohomophone brand names prime associative meaning, due to retrieval of phonology (sound) of the word during processing. Pseudohomophone priming effects for a semantically (meaningful) incongruent brand name manifest only when consumers do not have knowledge of the brand, with cognitive capacity constraints rendering consumers with strong brand knowledge unable to mitigate the pseudohomophone priming effect.

Research limitations/implications

This research has implications for brand managers considering the creation of a name for a new brand that connotes product attributes and benefits. However, this research is limited, as it only examines pseudohomophone brand names with a single semantic representation.

Originality/value

This research shows that sounds activated by pseudohomophones in brand names can influence product judgments. This research also identifies limitations of the applicability of pseudohomophone brand names by identifying a condition under which priming effects are attenuated.

Details

European Journal of Marketing, vol. 51 no. 5/6
Type: Research Article
ISSN: 0309-0566

Keywords

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