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This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.

Barriers to cultural adaptability include perceptual, interpretive, and evaluative biases. Differences in culturally based perceptual patterns can be problematic given that interpretation and evaluation of behavior is a critical element of teamwork. Altogether, perceptual patterns are “selective, learned, culturally determined, consistent, and inaccurate” (Adler, 1986, p. 54). Selective exposure, selective attention, and selective retention are all hallmarks of the process of perception. Bagby (1970) demonstrated how perceptual patterns become selective even in childhood. He had American and Mexican children watch a bullfight and a baseball game simultaneously using a tachistoscope. When asked what they had seen, the American children claimed to have watched a baseball game, and the Mexican children claimed to have watched a bullfight. Neither group was aware that they had been presented two stimuli simultaneously. Both groups of children selected stimuli that had meaning for their culture and ignored or forgot the stimuli that had no meaning for them. The children's culture predisposed them to notice some things and not others. Perceptual selectivity is a key barrier to cultural adaptability and influences both interpretation and evaluation.

Designing and developing safe systems has been a persistent challenge in health care, and in surgical settings in particular. In efforts to promote safety, safety culture, i.e., shared values regarding safety management, is considered a key driver of high-quality, safe healthcare delivery. However, changing organizational culture so that it emphasizes and promotes safety is often an elusive goal. The Safe Surgery Checklist is an innovative tool for improving safety culture and surgical care safety, but evidence about Safe Surgery Checklist effectiveness is mixed. We examined the relationship between changes in management practices and changes in perceived safety culture during implementation of safe surgery checklists. Using a pre-posttest design and survey methods, we evaluated Safe Surgery Checklist implementation in a national sample of 42 general acute care hospitals in a leading hospital network. We measured perceived management practices among managers (n = 99) using the World Management Survey. We measured perceived preoperative safety and safety culture among clinical operating room personnel (N = 2,380 (2016); N = 1,433 (2017)) using the Safe Surgical Practice Survey. We collected data in two consecutive years. Multivariable linear regression analysis demonstrated a significant relationship between changes in management practices and overall safety culture and perceived teamwork following Safe Surgery Checklist implementation.

This article examines how a profit-centered restructuring of labor relations in an academic medical center undermined team-based care practices in its intensive care unit. The Institute of Medicine has promoted team-based care to improve patient outcomes, and the staff in the intensive care unit researched for this paper had established a set of practices they defined as teamwork. After hospital executives rolled out a public relations campaign to promote its culture of teamwork, they restructured its workforce to enhance numerical and functional flexibility in three key ways: implementing a “service line” managerial structure; cutting a range of staff positions while combining others; and doubling the capacity of its profitable and highly regarded intensive care unit. Hospital executives said the restructuring was necessitated by changes to payment models brought forth by the Affordable Care Act. Based on 300 hours of participant-observation and 35 interviews with hospital staff, findings show that the restructuring lowered staff resources and intensified work, which limited their ability to practice care they defined as teamwork and undermined the unit’s collective identity as a team. Findings also show how staff members used teamwork as a sensitizing concept to make sense of what they did at work. The meanings attached to teamwork were anchored to positions in the hospitals’ organizational hierarchy. This paper advances our understanding of he flexible work arrangements in the health care industry and their effects on workers.

Tapping into an organization’s stories provides an opportunity to examine the organization’s culture and promotes understanding of ways an organization represents itself. Using a communication audit research method to examine organizational culture at a healthcare facility in the southeastern United States during a major change, the study reported in this chapter examines interplay among public relations (PR), human resources (HR) management, and corporate social responsibility or sustainability programs. Use of this research method enabled identification of consistently recurring cultural themes. The results provide support for PR and HR playing an integral role in advocating for and supporting the culture of organizations, although that role may be more implicit than explicit. Findings suggest that corporate social responsibility can be an integral part of organizational culture, and may work best – serving as a source of employee pride – if efforts develop organically from within the organization with employee support.

Fostered by technological developments and globalization, culturally diverse teams are becoming a mainstay of organizational strategy. As the use of multi-cultural teams continues to increase, it becomes paramount to understand the mechanism(s) by which leaders can promote effectiveness within these teams. Despite this need, there are numerous challenges facing those who seek to understand these phenomena and move science and practice forward. The purpose of this chapter is to present a few of these challenges and approaches which can assist in mitigating these challenges. Finally, we identify what we see as key research needs within this area.

Evidence continues to accumulate that human resource management (HRM) practices associated with a commitment-based management approach can generate more energy, initiative, and engagement among workers and meaningful performance gains for an organization. Despite the business case for adoption, many organizations still fail to implement commitment-based HRM practices, or even refuse to attempt such a transition. The health care industry, in particular, has been resistant to moving away from a control-based management philosophy. We identify a potential enabling factor in making the transition as the willingness and ability of senior leadership to establish fair process and a climate of procedural justice throughout the organization, and we examine the lessons offered by a high-performing pharmaceutical plant organized according to commitment-based principles.