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Book part
Publication date: 8 September 2017

Hassan R. HassabElnaby, Ahmed Abdel-Maksoud and Amal Said

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded…

Abstract

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

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Book part
Publication date: 9 November 2017

Sizwe Timothy Phakathi

This chapter examines the miners’ occupational culture of planisa at the level of supervisor–worker relations. The chapter presents a tale of two frontline production supervisors…

Abstract

This chapter examines the miners’ occupational culture of planisa at the level of supervisor–worker relations. The chapter presents a tale of two frontline production supervisors or shift-bosses as they were called on the mine – Jimmy and Lee. In this context, the ability of the production supervisor to make a plan in ways that enhance the social organisation of the production process and people management is crucial to the development of a reciprocal working relationship. The chapter argues that planisa also entails a valuable social organisational skill through which frontline supervisors could effectively use to manage work group dynamics and team performance associated with teamworking, intra-team conflict, effort-bargain and resistance.

The chapter reveals that by ‘getting on and getting by’ with his charges – going an extra mile to making plan for his mining teams wherever possible – Jimmy created a working environment that enabled his subordinates to achieve their production targets and increase their capacity to earn the much-desired productivity and safety bonuses. The case of Jimmy and his charges highlights the role of the frontline supervisor as a vital agent of workplace change that elicits worker cooperation and support for new work processes, not for the sake of pleasing management but in ways that benefit and make sense to them – going above and beyond organisational requirements to achieve the organisational performance goals at the point of production. On the contrary, the case of Lee, another frontline supervisor, demonstrates the opposite and highlights the harmfulness of poor supervisor–worker relations to the achievement of organisational, employee and team performance goals.

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Production, Safety and Teamwork in a Deep-Level Mining Workplace
Type: Book
ISBN: 978-1-78714-564-1

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Book part
Publication date: 30 March 2016

Sally Sambrook

The context of contemporary higher education is changing, with ever-increasing student numbers and escalating demands on academics. In response, developing greater awareness and…

Abstract

The context of contemporary higher education is changing, with ever-increasing student numbers and escalating demands on academics. In response, developing greater awareness and understanding of doctoral psychological contracts can help mitigate the ‘problem’ of mismatched expectations and their negative consequences. In this chapter, I review literature on doctoral supervisory relationships and highlight the paucity of research on the psychological contract. To address this, I present an autoethnographic, mixed-methods approach exploring expectations and obligations from student and supervisor perspectives. Offering insights into the complexity and diversity of doctoral psychological contracts, I conclude with recommendations for theory and practice.

Details

Emerging Directions in Doctoral Education
Type: Book
ISBN: 978-1-78560-135-4

Content available
Book part
Publication date: 9 November 2017

Sizwe Timothy Phakathi

Abstract

Details

Production, Safety and Teamwork in a Deep-Level Mining Workplace
Type: Book
ISBN: 978-1-78714-564-1

Content available
Book part
Publication date: 8 September 2017

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

Book part
Publication date: 24 April 2019

Min Zou and Delin Kong

Is co-supervision (i.e., two or more supervisors) a blessing or a torture? While co-supervision enables doctoral students to embrace a greater breadth of expertise, studying under…

Abstract

Is co-supervision (i.e., two or more supervisors) a blessing or a torture? While co-supervision enables doctoral students to embrace a greater breadth of expertise, studying under the supervision of two or more supervisors can also be frustrating, especially when they have different requirements and expectations. Co-supervision is sometimes like living on the edge of two “systems” of theories and paradigms. It is important for doctoral students to be academically, emotionally, and interpersonally prepared to maximize the value of co-supervision, which often requires special management skills and techniques. Based on the experiences and stories of doctoral students from Hong Kong, this chapter will provide practical tips to navigate co-supervision.

“I just finished my meeting with one supervisor and need to prepare for the other now!”

“I just finished my meeting with one supervisor and need to prepare for the other now!”

“I can learn different things from each supervisor. It is very helpful.”

“I can learn different things from each supervisor. It is very helpful.”

“I am quite confused! My supervisors have totally different stands on this issue.”

“I am quite confused! My supervisors have totally different stands on this issue.”

Does any of the comments ring a bell with you? If you studied or are studying for a doctoral degree in the United States, United Kingdom, Australia, New Zealand, or Hong Kong, you are likely to find yourself in similar situations. With the development of distributed supervisory practice in higher education and the growing number of doctoral candidates, more and more doctoral students are likely to be supervised by two or more academics, that is, co-supervision.

Book part
Publication date: 9 November 2017

Sizwe Timothy Phakathi

This concluding chapter not only summarises the key discussions and arguments of the preceding chapters but also reflects on organisational, managerial, supervisory, behavioural…

Abstract

This concluding chapter not only summarises the key discussions and arguments of the preceding chapters but also reflects on organisational, managerial, supervisory, behavioural, social and cultural factors shaping the miners’ reactions to the restructured and formalised deep-level mining work processes and their unofficial job tactic of making a plan (planisa). The chapter provides suggestions on how the positive aspects of planisa could be harnessed and negative aspects addressed towards efficient, productive and safer organisational, managerial, supervisory and operational practices at the rock-face down the mine.

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Production, Safety and Teamwork in a Deep-Level Mining Workplace
Type: Book
ISBN: 978-1-78714-564-1

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Book part
Publication date: 26 October 2021

M. Diane Burton and Charles A. O’Reilly

In one of his most cited works, March (1991) observed that “The basic problem confronting an organization is to engage in sufficient exploitation to ensure its current viability…

Abstract

In one of his most cited works, March (1991) observed that “The basic problem confronting an organization is to engage in sufficient exploitation to ensure its current viability and, at the same time, devote enough energy to exploration to exploration to ensure its future viability” (p. 105). The need to simultaneously pursue exploration and exploitation is a cornerstone of organizational ambidexterity, with the embedded assumption that exploratory ventures require organic management systems and exploitative activities benefit from more mechanistic management systems. The authors argue that this assumption about system alignment is neither well-supported by empirical evidence nor well-grounded in March’s original ideas about exploration and exploitation. The authors review the existing empirical evidence on the management systems that support exploration and exploitation and reveal some of the empirical and conceptual challenges. The authors then share a quasi-experimental study of 49 project teams over an 18-month period where they investigated how components of the management system – formalization, specialization, hierarchy, and leadership – differentially affect project success for explore and exploit projects. The authors find that exploitation projects can succeed under either mechanistic or organic systems, but that exploratory project performance suffers under a mechanistic system. In addition, the authors also find that leadership is the most important determinant of project success or failure. The authors discuss the implications of these results for future studies of organizational ambidexterity and draw attention to some of the underdeveloped ideas in March’s original article that might further advance the field.

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Carnegie goes to California: Advancing and Celebrating the Work of James G. March
Type: Book
ISBN: 978-1-80043-979-5

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Book part
Publication date: 8 June 2020

Maureen Greaves

The increased and varying presence of spirituality within mental health services has assisted practitioners to consider how individual beliefs might shape behaviors…

Abstract

The increased and varying presence of spirituality within mental health services has assisted practitioners to consider how individual beliefs might shape behaviors, relationships, and communication patterns. Constraints arise when assumptions about the meaning and nature of the spiritual beliefs is associated with an organized religion such as Christianity, which can hinder open inclusion within clinical and supervisory practice. When there is a dominant discourse about how Christianity (and other religions) has inherent and current instances of historical abuse at the foreground, policy-makers have used this as reason to be cautious about open inclusion in practice. This chapter seeks to open a more integrated conversational space between spirituality, reflexivity, and black mental health.

Given there is a great deal of scope for transforming mental health services for Black service users there remains a plethora of possibility for joining systemic reflexivity with spirituality (Cook, Powell, & Sims, 2010). There is less discourse around the applicability of spirituality expressed within leadership and supervisory practice; however, it can play a significant role for leaders, managers, and supervisors who practice from positions of spiritual awareness, orientation, and competence. There is particular relevance for Black African-Caribbean practitioners that consider they have a history of strength-based spiritual approaches and support systems inherent within their cultural identity (Boyd-Franklin, 1989). Consideration needs to be given as to how the associated concepts of collaboration, community cohesion, and support systems might assist professionals within leadership and organizational development roles as part of addressing Black mental health service provision.

Details

The International Handbook of Black Community Mental Health
Type: Book
ISBN: 978-1-83909-965-6

Keywords

Book part
Publication date: 28 June 2016

Luisa Errichiello and Tommasina Pianese

To provide a conceptual framework for understanding the role of organizational control in the context of remote work arrangements.

Abstract

Purpose

To provide a conceptual framework for understanding the role of organizational control in the context of remote work arrangements.

Methodology/approach

The framework has been developed drawing on two distinct research streams. Existing frameworks on remote work arrangements enabled to identify relevant dimensions to include in our framework, namely drivers of adoption and outcomes of implementation. They also evidenced the importance of opening up the remote work implementation process addressing crucial management issues, notably organizational control. On the basis of extant organizational research we deconstructed the complexity of organizational control in its constituent elements and identified mechanisms of control enactment over time.

Findings

The framework links the dynamics of change in organizational control initiated by the adoption of remote work arrangements with its antecedents (drivers of adoption and characteristics of the remote work model) and implementation outcomes at individual, group and organizational level. It opens the implementation stage focusing on the dynamics of organizational control and clarifies its role when the organization decides to adopt remote working.

Originality/value

The framework assumes that organizational control is not a static entity but a process of mutual constitution between structures of controls and actions enacted over time by both managers and employees (remote workers and on-site colleagues). It shows the value of a process perspective that emphasizes time mechanisms underlying changes in organizational control of remote work. Moreover, it constitutes a valuable reference guide to interpret in an integrated way existing research on the issue and identify inconsistencies in empirical findings, relevant gaps and opportunities for future research.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

Keywords

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