Search results

1 – 10 of over 85000
To view the access options for this content please click here
Article
Publication date: 5 June 2017

Anatoli Bourmistrov and Katarina Kaarbøe

The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top

Downloads
1218

Abstract

Purpose

The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers.

Design/methodology/approach

The study is based on a field study.

Findings

The findings based on an attention-based view on organizations demonstrate how change to an MAS introduced to handle the crisis failed to integrate top and line managers’ attention toward the common issues. Tightening of budget control was an expected response in such a situation. However, this change produced rather the opposite result – attention to information articulated by the top and line managers became even more disintegrated. This was visible in terms of different interpretations of both the reasons and the strategy of how to get out of the crisis – this is what we call a tension in attention.

Research limitations/implications

The study is subject to the usual limitations of case-based research.

Practical implications

Implications from the study is that there is a need for caution about how managers move in the beginning of the crisis because the initial response sets a tone and trajectory of the crisis. In practice, this means that sense making processes are important in an early stage of a crisis to avoid tensions in attention between different groups in the organization.

Originality/value

The authors argued that little research has been conducted so far regarding what information managers focus their attention on in organizations under financial distress conditions. The originality is the use of an attention-based view together with organizational psychology to understand this area.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

To view the access options for this content please click here
Article
Publication date: 7 September 2021

Wen Pan Fagerlin and Yueqi Wang

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention…

Downloads
1820

Abstract

Purpose

The purpose of this study is to map different kinds of tensions in product innovation and investigate how top managers use communication to shape subordinates' attention and thereby respond to these tensions.

Design/methodology/approach

This study adopted an embedded case study of four innovation centers within a Nordic multinational firm.

Findings

This study identifies three kinds of tensions that reside in product innovation, namely dilemma, paradox and trade-off. Further, this study reveals how joint attention (among top managers and subordinates) as a response to tensions can be achieved through different aggregates of top managers' communication efforts.

Originality/value

In opening the black box of tensions in product innovation and identifying multiple tensions, this study contributes to advancing the understanding of the attention-based view. Different from previous studies that simply consider communication as channels for information processing, the findings indicate that the contents and practices of communication can help top managers to shape subordinates' attention and thereby respond to tensions. This study also extends the research focus of attention from top managers to the whole organization, by revealing the importance of building a joint pattern of attention among top managers and subordinates.

Details

Baltic Journal of Management, vol. 16 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

To view the access options for this content please click here
Article
Publication date: 28 May 2021

Cuizhen Cao, Xiujun Tong, Yunqi Chen and Yue Zhang

Green ambidexterity innovation and green competitive advantage are of great significance to enterprises' sustainable development. From the perspective of upper echelons…

Abstract

Purpose

Green ambidexterity innovation and green competitive advantage are of great significance to enterprises' sustainable development. From the perspective of upper echelons theory, This paper aims to investigate the role of top managers in gaining green competitive advantage and the intermediary effect of the green ambidexterity innovation between them.

Design/methodology/approach

This paper uses empirical data from heavily polluting enterprises in China for constructing a model to infer how enterprises achieve the green competitive advantage.

Findings

The paper shows that (a) top managers' environmental awareness and the green ambidexterity innovation are both positively related to the green competitive advantage of enterprises, while there is a difference between the exploitative green innovation and the exploratory green innovation regarding the heterogeneity; the positive effect of the exploratory green innovation on enterprises' green competitive advantage is greater than that of the exploitative green innovation; (b) the green ambidexterity innovation plays a partial intermediary effect between top managers' environmental awareness and enterprises' green competitive advantage and (c) strategic flexibility positively moderates the relation between the green ambidexterity innovation and the green competitive advantage. The study concludes that top managers' environmental awareness has a significantly positive impact on reinforcing green competitive advantages and adopting the green ambidexterity innovation for heavily polluting enterprises in China.

Originality/value

This paper contributes to the green innovation management literature by offering a theoretical framework for examining how top managers' environmental awareness influences enterprises' green competitive advantage.

To view the access options for this content please click here
Article
Publication date: 15 July 2020

Muhammad Usman, Muhammad Abubakkar Siddique, Muhammad Abdul Majid Makki, Ammar Ali Gull, Ali Dardour and Junming Yin

In this paper, the authors investigate whether an independent and gender-diverse compensation committee strengthens the relationship between top managers' pay and firm…

Abstract

Purpose

In this paper, the authors investigate whether an independent and gender-diverse compensation committee strengthens the relationship between top managers' pay and firm performance in Chinese companies. The authors also investigate whether the independent compensation committee composed of all male directors is effective in designing the optimal contract for executives.

Design/methodology/approach

The authors use data from A-share listed companies on the Shenzhen and Shanghai stock exchanges from 2005 to 2015. As a baseline methodology, the authors use pooled ordinary least square (OLS) regression to draw inferences. In addition, cluster OLS regression, two-stage least square regression, the two-stage Heckman test and the propensity score matching method are also used to control for endogeneity issues.

Findings

The authors find evidence that an independent or gender-diverse compensation committee strengthens the link between top managers' pay and firm performance; that the presence of a woman on the compensation committee enhances the positive influence of committee independence on this relationship; that a compensation committee's independence or gender diversity is more effective in designing top managers' compensation in legal-person-controlled firms than they are in state-controlled firms; that gender diversity on the compensation committee is negatively associated with top managers' total pay; and that an independent compensation committee pays top managers more.

Practical implications

The study results highlight the role of an independent compensation committee in designing optimal contracts for top managers. The authors provide empirical evidence that a woman on the compensation committee strengthens its objectivity in determining top managers' compensation. The study finding supports regulatory bodies' recommendations regarding independent and women directors.

Social implications

The study findings contribute to the recent debate about gender equality around the globe. Given the discrimination against women, many regulatory bodies mandate a quota for women on corporate boards. The study findings support the regulatory bodies' recommendations by highlighting the economic benefit of having women in top management positions.

Originality/value

This study contributes to literature by investigating the largely overlooked questions of whether having a gender-diverse or independent compensation committee strengthens the relationship between top managers' pay and firm performance; whether an independent compensation committee is more efficient in setting executives' pay when it is gender-diverse; and whether the effect of independent directors and female directors on top managers' compensation varies based on the firm's ownership structure. Overall, the main contribution of the study is that the authors provide robust empirical evidence in support of the managerial power axiom.

Details

International Journal of Emerging Markets, vol. 16 no. 8
Type: Research Article
ISSN: 1746-8809

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 1998

Mary Elizabeth Brabston and Gerry McNamara

In today’s dynamic marketplace, top managers need information available at their fingertips. The Internet can provide this information at little cost and with little…

Downloads
856

Abstract

In today’s dynamic marketplace, top managers need information available at their fingertips. The Internet can provide this information at little cost and with little training, eliminating the “middleman” effect present today in most organizations. This paper outlines how the Internet can be used as a competitive knowledge tool to provide senior management with needed information on a real‐time basis. Included are obstacles to top managers’ use of the Internet and to obtaining needed information from the Internet, as well as Web sites of potential use to most top managers.

Details

Industrial Management & Data Systems, vol. 98 no. 4
Type: Research Article
ISSN: 0263-5577

Keywords

To view the access options for this content please click here
Article
Publication date: 1 April 1993

A.P. Kakabadse, Siobhan Alderson, Collin Randlesome and Andrew Myers

Presents an analysis of Austrian top managers and top managementteams based on data gathered from Austrian managers in 301 separateorganizations. Through the data…

Abstract

Presents an analysis of Austrian top managers and top management teams based on data gathered from Austrian managers in 301 separate organizations. Through the data collected, builds and presents a comprehensive picture of the current state of Austrian management. Also gives a profile of how Austrian managers compare in certain key competence areas with managers from some of the other European countries in which similar research has been conducted. Shows that in general, Austrian management teams have few interpersonal or value‐based interaction difficulties, but that their key problems, and the key development issues facing them, lie in their ability to understand and manage the structure of their organizations, long‐term issues, and the increasingly competitive and global markets and environments into which their companies are entering. Shows that it is these key areas which are the major sources of conflict, sensitivity, and difficulty within Austrian top management teams. Based on these findings, presents some management development recommendations for Austrian managers to assist in broadening their management competences and thus enhancing their personal, organizational, and business success.

Details

Journal of Managerial Psychology, vol. 8 no. 4
Type: Research Article
ISSN: 0268-3946

Keywords

To view the access options for this content please click here
Article
Publication date: 1 November 1995

Pien Wang and Peng S. Chan

Extant strategic management literature provides only partialanswers to the important question: what variables affect top managers′ability to process complicated, novel…

Downloads
2460

Abstract

Extant strategic management literature provides only partial answers to the important question: what variables affect top managers′ ability to process complicated, novel, ambiguous, or dynamic strategic information in a turbulent environment? Drawing on cognitive psychology, personality theory, management theory, organizational theory, and management information systems literature, proposes that nine personal attributes and four contextual attributes affect top managers′ information‐processing capability. The nine personal attributes are: cognitive complexity, knowledge, mental model of success, openmindedness, time orientation, personal values, tolerance for ambiguity, locus of control, and time devoted to environmental scanning. The four contextual attributes are: rewards and incentives, culture, structure of strategic planning process, and executive support systems. Thirteen propositions are postulated regarding the types of attributes that are conducive for top managers′ ability in processing complicated, novel, ambiguous, or dynamic information.

Details

Leadership & Organization Development Journal, vol. 16 no. 7
Type: Research Article
ISSN: 0143-7739

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 2010

Janne Tienari, Eero Vaara and Susan Meriläinen

The purpose of this paper is to address gender and management in contemporary globalization by focusing on the ways in which male top managers in a multinational…

Downloads
1219

Abstract

Purpose

The purpose of this paper is to address gender and management in contemporary globalization by focusing on the ways in which male top managers in a multinational corporation (MNC) construct their identities in interviews with researchers.

Design/methodology/approach

Qualitative analysis based on interviews with virtually all top managers in the Nordic financial services company Nordea (53 men and two women).

Findings

It is found that becoming international induces a particular masculine identity for the top managers. In becoming international, however, their national identification persists. The unstability of the MNC as a political constellation leaves room for questioning the transnational identity offered.

Originality/value

This paper's findings suggest that in the global world of business, national identity can also be interpreted as something positive and productive, contrary to how it has been previously treated in feminist and men's studies literature.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

To view the access options for this content please click here
Article
Publication date: 13 July 2007

Guofeng Wang, Runtian Jing and Andreas Klossek

The purpose of this study is to examine the relationship between demographic characteristics, job stress, and cognitive and affective conflict faced by Chinese top managers

Downloads
3217

Abstract

Purpose

The purpose of this study is to examine the relationship between demographic characteristics, job stress, and cognitive and affective conflict faced by Chinese top managers and how this conflict is resolved over multiple rounds of conflict situations.

Design/methodology/approach

A questionnaire was designed and submitted to Chinese top managers of firms located in Sichuan Province, PRC. Besides Likert‐type questions concerning demographic characteristics, job stress, and both types of conflict, contextual anchorage method was used to let top managers rank the conflict resolution styles they would prefer for solving a given situation of conflict.

Findings

Data were submitted to hierarchical regression analysis. It was found that age is in negative relation with job stress and that the higher the education level of top managers, the more cognitive conflict they will experience. In turn, the more cognitive conflict, the more affective conflict will be experienced. In addition, it was found that job stress is in positive association with cognitive conflict. Finally and most importantly, the findings indicated that Chinese top managers are inclined to using integrating to handle conflict. This seems to be generally inconsistent with traditional Chinese culture.

Originality/value

The paper accounted for respective calls that proposed to focus on the antecedent conditions of cognitive and affective conflict. Therefore, a framework containing important antecedent factors of conflict was proposed. As a first attempt, it integrated the relationship between job stress and conflict. Most importantly, and also as a first attempt, however, this study sought to identify the conflict resolution styles Chinese top managers applied over multiple rounds of conflict situations, whereas findings additionally differentiate between affective and cognitive types of conflict.

Details

International Journal of Conflict Management, vol. 18 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

To view the access options for this content please click here
Article
Publication date: 4 February 2014

Cathrine Filstad

The aim of this paper is to investigate how political activities and processes influence sensemaking and sensegiving among top management, middle management and employees…

Downloads
1978

Abstract

Purpose

The aim of this paper is to investigate how political activities and processes influence sensemaking and sensegiving among top management, middle management and employees and to examine its consequences for implementing new knowledge.

Design/methodology/approach

Data were collected in a Norwegian bank using in-depth interviews with middle managers and financial advisers. Observations of meetings, informal conversations and verbatim notes were also used in data collection among top managers. A practice-based approach was used as an analytical lens.

Findings

Top managers' political activities of excluding others from the decision process affect their sensemaking and resulted in sensegiving contradictions between spoken intent and how to change practice. Middle managers' political activities were to accept top managers' sensegiving instead of managing themselves in their own sensemaking to help financial advisers with how to change their role and practice. As a result, middle managers' sensemaking affects their engagement in sensegiving. For financial advisers, the political processes of top and middle managers resulted in resistance and not making sense of how to change and implement new knowledge.

Research limitations/implications

A total of 30 in-depth interviews, observations of five meetings and informal conversations might call for further studies. In addition, a Norwegian study does not account for other countries' cultural differences concerning leadership style, openness in decisions and employee autonomy.

Originality/value

To the author's knowledge, no studies identify the three-way conceptual relationship between political activities, sensemaking and sensegiving. In addition, the author believes that the originality lies in investigating these relationships using a three-level hierarchy of top management, middle management and employees.

Details

Journal of Workplace Learning, vol. 26 no. 1
Type: Research Article
ISSN: 1366-5626

Keywords

1 – 10 of over 85000