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Article
Publication date: 27 April 2023

Nizar Mohammad Alsharari

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This…

Abstract

Purpose

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

Design/methodology/approach

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

Findings

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

Research limitations/implications

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

Originality/value

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 31 July 2023

Gopal Krushna Gouda and Binita Tiwari

This study aims to identify the key enablers for the adoption of Industry 4.0 (I4.0) in the automobile industry of India, which has been severely impacted by COVID-19. Adopting…

Abstract

Purpose

This study aims to identify the key enablers for the adoption of Industry 4.0 (I4.0) in the automobile industry of India, which has been severely impacted by COVID-19. Adopting I4.0 will provide organizations greater flexibility and resilience during the COVID-19 pandemic.

Design/methodology/approach

Based on the literature review and experts’ opinions, 21 enablers were identified. Further, contextual relationships among the identified factors and a hierarchical digraph was developed by using the total interpretive structural modelling (TISM) technique. Finally, fuzzy cross-impact matrix multiplication applied to classification (MICMAC) analysis was conducted to classify the enablers into different categories based on their dependence and driving power.

Findings

The results indicate that top management support, clarity on government policy, strategic vision on I4.0 and development of new industrial policy are the most influential factors, with the highest driving power placed at the bottom of the TISM hierarchical model. Furthermore, agile workforce, smart HR practices and IT standardization and security are identified as linkage enablers with the most driving and dependency power.

Practical implications

The hierarchical TISM model and fuzzy MICMAC approach provide a comprehensive understanding of the I4.0 implementation process through a visual, logical structure to the managers. It will help the researchers and practitioners understand the contextual relationship among various enablers in fostering the I4.0 adoption process and digital reorganization in the automobile industry during the COVID-19 pandemic.

Originality/value

This study provides a holistic TISM hierarchical framework on I4.0 adoption that will elevate the next maturity level of innovation adoption and may act as a blueprint for automobile industries during the COVID-19 pandemic.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 2
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 14 March 2024

Arjun J Nair, Sridhar Manohar and Amit Mittal

Amidst unpredictable and turbulent periods, such as the COVID-19 pandemic, service organization’s responses are required to be innovative, adaptable and resilient. The purpose of…

Abstract

Purpose

Amidst unpredictable and turbulent periods, such as the COVID-19 pandemic, service organization’s responses are required to be innovative, adaptable and resilient. The purpose of this study is to explore the utilization of both reconfiguration and transformational strategies as instruments for cultivating resilience and advancing sustainability in service organizations.

Design/methodology/approach

The study examines a proposed resilience model using fuzzy logic. The research also used a semantic differential scale to capture nuanced and intricate attitudes. Finally, to augment the validity of the resilience model, a measurement scale was formulated using business mathematics and expert opinions.

Findings

Although investing in resilience training can help organizations gain control and maintain their operations in times of crisis, it may not directly help service organizations understand the external turmoil, seek available resources or create adaptive remedies. Conversely, high levels of reconfiguration and transformation management vigour empower a service organization’s revolutionary, malleable vision, organizational structure and decision-making processes, welcoming talented and innovative employees to enhance capabilities during crises.

Research limitations/implications

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations identifying the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research guides service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. The study elaborates on the enhancement of resilience, increasing innovation, improving efficiency and enhancing customer satisfaction for service organizations to remain competitive and contribute to positive social and economic outcomes through the adoption of both reconfiguration and transformational strategies.

Practical implications

The study also guides the service organizations to become more resilient to external shocks and adapt to changing circumstances by diversifying their offerings, optimizing their resources and adopting flexible work arrangements. Rapid innovation and business model innovation are essential components, enabling service organizations to foster a culture of innovation and remain competitive. In addition, the adoption can lead to improved financial performance, job creation and economic growth, contributing to positive social and economic impacts.

Social implications

The resilience model bestows a comprehensive understanding of the pertinence of building resilience for service organizations. It identifies the antecedents that influence the adoption of these strategies and introduces a range of theoretical perspectives that empowers service organizations to conceptualize and plan for building resilience. The research also provides a foundation for further investigation into the effectiveness of these strategies and their impact on organizational performance and sustainability. By better preparing service organizations for disruptions and uncertainties, this research triggers ameliorated organizational performance and sustainability.

Originality/value

Within the realm of the service industry, the present investigation has undertaken the development, quantification and scrutiny of both resilience and tenacity. In addition, it has delved into the intricate dynamics surrounding the influencing factors and antecedents that bear upon resilience, elucidating their consequential impact on the operational performance and outlook of service-oriented organizations. The findings derived from this research furnish valuable insights germane to enhancing operational efficacy and surmounting impediments within the sector.

Details

Journal of Services Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 27 September 2023

Alex Tawse, Leanne Atwater, Dusya Vera and Steve Werner

Strategy implementation is a critical component of firm performance and middle managers play a key role in the implementation process. This study was conducted to enhance the…

Abstract

Purpose

Strategy implementation is a critical component of firm performance and middle managers play a key role in the implementation process. This study was conducted to enhance the authors’ understanding of how middle managers influence strategy implementation (SI) effectiveness by investigating the impact of leadership and work team coordination.

Design/methodology/approach

A field study was conducted using interviews and survey data gathered from executive managers, middle managers and work team members within a large municipal organization undergoing a major strategic change.

Findings

Middle manager transformational and instrumental leadership have a direct positive impact on work team SI effectiveness. Additionally, middle manager transformational leadership has an indirect positive effect on work team SI effectiveness through coordination.

Practical implications

The study offers insights into managers and practitioners seeking to improve SI effectiveness by highlighting the importance of middle manager leadership development and the coordination of interdependent tasks within work teams.

Originality/value

The study provides valuable insight into an important but previously unstudied relationship between middle manager leadership and SI effectiveness. The work also helps bridge the chasm between leadership research and strategy research by linking leadership behavior to SI effectiveness – a key ingredient of firm performance.

Article
Publication date: 13 September 2022

Husam Arman and Sulayman Al-Qudsi

This paper aims to propose a framework that combines the triple helix model with competitive strategies concepts to capture and guide any innovation-led national development…

Abstract

Purpose

This paper aims to propose a framework that combines the triple helix model with competitive strategies concepts to capture and guide any innovation-led national development strategies.

Design/methodology/approach

This paper adopted a methodological framework based on existing methods and guidelines, the most commonly reported approach for developing a methodological framework. The review of fundamental approaches to achieving fast and sustained economic development, triple helix model and competitive strategies helped develop the methodological framework. The framework was validated and tested using the case studies approach on Korea, Taiwan and Singapore.

Findings

Kuwait aims to create an innovative environment to benefit from the innovation strategies anchored by the East Asian miracle economies and how they used the triple helix actors at different developmental stages. First, Kuwait’s research institutes and universities need to design interactive programs and activities with industry and community to help innovate solutions to current and prospective challenges. Second, the government needs to provide a competitive business environment and effective policies. Thirdly, the Kuwait industry must be encouraged to innovate and infuse modern technology practices.

Originality/value

Developing countries are trying to use science, technology and innovation as an effective strategy for achieving sustained economic growth. However, since each country has its unique conditions, learning from other success stories proved difficult if not structured in a framework designed to serve a specific purpose such as the one the authors propose in this paper.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 15 March 2024

Kwabena Abrokwah-Larbi

This study aims to explore the conversion of metaverse marketing (MVM) into strategic agility among SMEs based on dynamic capabilities (DC) and dynamic management capabilities…

Abstract

Purpose

This study aims to explore the conversion of metaverse marketing (MVM) into strategic agility among SMEs based on dynamic capabilities (DC) and dynamic management capabilities (DMC) theories. This paper discusses how constructs such as immersive marketing technologies (IMT), customer immersion (CI) and managerial capabilities (MC) play critical role in the transformation of MVM into strategic agility (SA).

Design/methodology/approach

A theoretical framework based on DC and DMC theories, and a comprehensive review of the literature on MVM, IMT, CI, MC and SA, was developed in order to theoretically investigate the relationships between MVM and SA. In this theoretical framework, MVM is the independent variable, while the dependent variable is SA. Also, IMT and CI both mediate the association between MVM and SA, while MC moderate the association between MVM and SA in one stream; and CI and SA in another stream.

Findings

This research study develops a theoretical framework that recommends nine set of important research propositions in MVM. An extensive literature review was conducted to examine the theoretical framework on the effect of MVM on SA. The proposed theoretical framework suggests that brand community development and communication, experiential marketing and personalisation in MVM, once accessed through IMT (i.e. VR, AR, MR) and CI (i.e. customer engagement, customer absorption-customer acquisition and assimilation of knowledge, presence) can produce significant SA through customer experience management, value co-creation and process innovation.

Originality/value

This current study develops a theoretical framework that theorise the relationship between MVM and SA rooted in literature on MVM and SA, and also based on DC and DMC perspective. The moderating effect of MC on the relationship between IMT and SA on one hand, and CI and SA on the other, provides support to IMT and CI as mediators in the transformation of MVM into SA. This study also provides insight into SME adoption of MVM and how it generates SA. Lastly, the current study contributes to the body of knowledge on MVM, IMT, CI, MC and SA.

Details

Journal of Contemporary Marketing Science, vol. 7 no. 1
Type: Research Article
ISSN: 2516-7480

Keywords

Article
Publication date: 11 April 2023

Małgorzata Zdzisława Wiśniewska and Piotr Grudowski

To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up…

Abstract

Purpose

To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity.

Design/methodology/approach

The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA). Next, the conceptual work method was used.

Findings

A research gap in the topic of CoE in HE has been confirmed. The CoE's own definition has been proposed, as well as a set of seven dimensions that comprise it, such as: Clear vision, mission and goals for excellence; Leadership oriented to excellence; Employee engagement; Human resources management; Meeting and exceeding student and staff expectations; Continuous improvement of processes through innovation and excellent practices; and Partnership and teamwork for improvement.

Research limitations/implications

The study research was limited to open-access articles. Therefore, in the future, the search can be broadened to include monographs or doctoral dissertations, and other peer-reviewed studies. The research implications are related to the originality of our work and the proposals of two concepts – a CoE model and a CoE maturity assessment tool.

Practical implications

Leaders at universities, e.g. rectors and deans, can take into account the identified dimensions and progressively provide them as conditions conducive to achieving above-average levels.

Originality/value

This is the first literature review on CoE in HEIs, which can be considered an original contribution to science and practice. The original contribution of the paper is also the proposal of a CoE conceptual model and a CoE maturity assessment tool.

Details

The TQM Journal, vol. 36 no. 2
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 14 March 2024

Sajid Ullah, Farman Ullah Khan and Imran Saeed

The aim of the paper is to rank and analyze the key strategies to sustainable finance adoption in the manufacturing sector using Fuzzy Delphi method (FDM), Interpretive Structural…

Abstract

Purpose

The aim of the paper is to rank and analyze the key strategies to sustainable finance adoption in the manufacturing sector using Fuzzy Delphi method (FDM), Interpretive Structural Modeling (ISM) and MICMAC (impact matrix cross-reference multiplication applied to a classification) analysis.

Design/methodology/approach

The study develops a novel framework to identify and analyze the mutual relationships among set of sustainable policies using extensive literature survey and experts opinion. Initially, the study found 14 strategies to implement sustainable finance with the help of vast literature. Then, the list of identified factors were screened through Fuzzy Delphi Method (FDM). Based on driving and dependence power, the final list of factors are divided into three categories.

Findings

The study findings reveal that “environmental rules and practices”, “financial incentives, tax reduction and subsidy”, have strongest driving power for promoting sustainable financial system in Pakistani manufacturing sector. Furthermore, “environmental awareness” and “long term vision” are found to be highly influenced by other corresponding elements in a system.

Practical implications

The ISM approach assists professionals, academics, and managers in identifying and ranking policies in implementing green business techniques. The hierarchical representation of ISM results provides a roadmap for decision-makers to navigate and prioritize factors effectively, facilitating the implementation of strategies that contribute to sustainable growth within organizations.

Social implications

The study results provide interesting clues regarding green finance policies that provide the foundations, incentives, protections or other provisions that support the ecological conservancy’s mission. Specifically, the findings guide that government must offer research grants to private enterprises, research and development institutions, and universities to promote environmental protection and develop transformative technologies such as waste recycling, renewable energy, carbon capture, and power consumption.

Originality/value

The exploration of strategies for sustainable finance adoption with the help of mixed methodological approach and classification of these strategies on the basis of importance level is a new attempt in the field of manufacturing sector.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 29 January 2024

Javier Andrades, Domingo Martinez-Martinez and Manuel Larrán

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…

Abstract

Purpose

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Design/methodology/approach

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

Findings

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

Practical implications

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Social implications

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

Originality/value

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 23 October 2023

Muhammad Aamir Khan, Khawaja Fawad Latif, Sehrish Shahid and Syed Asim Shah

This study seeks to examine the role of knowledge-oriented leadership in the health sector to achieve team outcomes in the Covid-19 context. Drawing from the leader–member…

Abstract

Purpose

This study seeks to examine the role of knowledge-oriented leadership in the health sector to achieve team outcomes in the Covid-19 context. Drawing from the leader–member exchange (LMX), social cognitive and social identity theory, the present study develops a model linking knowledge-oriented leadership and team performance through the underlying psychological mechanisms of team efficacy, team cohesion, team commitment and team collaboration.

Design/methodology/approach

Utilizing quantitative data methodology, data were obtained from the pharmaceutical employees (health sector) of Pakistan during the pandemic. The partial least squares structural equation modeling was used to test the hypotheses.

Findings

The findings support the hypothesis that knowledge-oriented leadership significantly influences team outcomes. The study also verified that team collaboration effectively mediates the relationship between knowledge-oriented leadership and team performance.

Originality/value

The study is unique in the sense that it explores the newly established leader behavior (knowledge-oriented leadership) in understanding team outcomes in the health sector. The study concludes by making significant implications to overcome the challenges raised by Covid-19 pandemic.

Details

Business Process Management Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

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