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The relationship between entrepreneurial orientation (EO) and performance is often moderated by different factors. Specifically, scholars have called for research examining whether commitment to long-term objectives improves EOʼs effectiveness, believing that commitment may help firms overcome obstacles associated with EO. In response, we collected survey data from executives in 126 small, high-technology firms, and found that EO and commitment to objectives enhanced sales growth. In addition, the study determined that commitment to objectives was associated with greater increased sales growth of companies high in EO, as compared to those low in EO.

Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes accountability systems as key to how organizations conceptualize their responsibility to society. The objective is to explore how managers of hybrid organizations conceptualize responsibility and the role of accountability systems in their conceptualization.

This paper studies hybrid organizations that are for-profit entities with explicitly recognized non-economic imperatives. Semi-structured interviews are conducted with managers of organizations that pursue certification as a B-Corporation, often in conjunction with a legal designation as a benefit corporation.

Managers of the hybrid organizations evidenced a broader responsibility logic that extends beyond responsibility to shareholders. This pluralistic orientation and broader set of objectives are expressed in a set of certification standards that represent an accountability system that both enables and constrains the way responsibility is understood. The accountability system reflects a “felt” accountability to the “other” manifested, for example, as generational accountability, with the other (re)created relative to the certification standards.

Certifications and standards represent accounting-based accountability systems that produce a type of accountability in which the certification becomes the overall objective nudging out efforts to take accountability-based accounting seriously (Dillard and Vinnari, 2019). At the same time, the hybrids under study, while not perfect exemplars, incline toward an ethic of accountability (Dillard and Brown, 2014) that moves them closer to accountability-based accounting.

The findings reveal perspectives of managers embedded in hybrid organizations, illustrating their experiences of responsibility and accountability systems in practice (Grossi et al., 2019). The insights can be extended to other hybrid contexts where accountability systems may be used to demonstrate multiple performance objectives. We also recognize the irony in the need for an organization to be required to attain a special license to operate in a more responsible manner.

This paper aims to assess the status of the organizational commitment construct and introduce a new way of looking at organizational commitment – especially in early stages of employment, wherein the target company seems to be having problems.

Change in organizational commitment is measured at two points in the early employment of new salespersons in order to isolate the effects of early employment exposure of the medical representatives, a period of 18‐month when attrition of new employees is high.

Training satisfaction and perceived reward equity were the only antecedent factors that showed significant positive relationship with organizational commitment. Manager commitment showed positive contribution, the relationship was not significant. All the three antecedents significantly contributed to organizational commitment. The strongest contributor was manager commitment.

The sample time frame is limited to two data points. Additional research is needed to determine whether these variables have similar influence in other organizations or whether other antecedent variables can be identified.

Company management must pay more attention to early employment experiences. New salespersons need the training to feel competent and able to meet company mandated and/or personal objectives. Salespeople have primary contact to the organization via their immediate sales manager and need to feel like they are fairly rewarded for their efforts. Commitment to the organization partly due to a commitment to the area manager. It is important to build strong relations at the area manager level.

This effort is a by‐product of a research activity on the effectiveness a pharmaceutical company's training program for newly hired sales representatives.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Discusses the process and issues involved in developing a performance measurement system for a virtual engineering team working within a high technology environment. This team consists of members from many different sites across the world with a unique role in maintaining standardized manufacturing processes at the lowest possible cost. As a result, they faced many challenges including communication barriers, culture differences, as well as different reporting structures within each individual site. To help address these issues, a performance measurement system was developed to focus the team on the key actions affecting performance instead of the issues getting in the way. A measurement system was developed that linked the team’s objectives to its mission and identified the critical actions associated with each objective.

The increased poor performance of National Agricultural Advisory Services (NAADS) projects in Uganda has become a concern of many stakeholders. Many NAADS projects have been undertaken with an aim of developing the poor in the country but none of them were successful. This paper therefore aimed at examining the performance of NAADS projects which were set up by the government in 2001 to eradicate poverty in Uganda.

The study adopted a cross‐sectional and quantitative survey research design. Data was sought from farmers and coordinators of the projects. Mukono district was used as a case study and a sample of 323 NAADS projects were used, covering a wide range of agricultural activities.

The research findings showed low performance levels of the NAADS projects and raised pertinent questions on the influence of NAADS stakeholders’ commitment to the performance of the projects. It was there recommended that an urgent review of NAADS policy and practices be done to ensure that project managers and coordinators discuss with farmers the personal benefits of carrying out activities of NAADS such that farmers fill a great deal of personal meaning of the project to their lives.

This is the first study to document the effect of stakeholder commitment on the performance of National Agricultural Advisory Services projects in Uganda. The poor people in Uganda have really not been committed to the NAADS projects despite the willingness of the government to take them out of poverty. One of the reasons is that they don’t see themselves achieving any benefits from these projects, the projects require high costs of agricultural extension services which cannot be afforded by the farmers and also because the poor people lack farmer groups to participate in the NAADS projects. Rural farmers look as if they do not have technical or professional connections to participate and take advantage of the projects.

Teamwork in the construction industry has attracted much attention from both academic and industrial circles. Most importantly, improving team effectiveness will increase the likelihood of successful project delivery. Recognising the factors influencing team dynamics is important for enhanced team performance.

Based on a detailed literature review, a survey questionnaire containing 10 aspects and 25 attributes of teamwork relevant to construction is used to collect feedback from Malaysian construction practitioners from client, consultant and contractor organisations to prioritise these hypothesised variables. The data are then subjected to reliability analysis, descriptive statistics (means, standard deviations, and frequencies), a one-sample t-test, the Kruskal–Wallis ANOVA and exploratory factor analysis.

The significance of these aspects and attributes is then presented. The three most crucial aspects are “project performance”, “decision-making capability” and “problem-solving ability”. The most influential attributes are “effective communication between project team members”, “efficient team leadership”, “well-defined team responsibilities and roles”, “clear team goals and objectives” and “good collaboration between all project leaders”. The Kruskal–Wallis ANOVA reveals five attributes having statistically significant differences with respect to company size, namely “clear team goals and objectives”, “commitment to the project”, “adequate resources”, “team or task processes” and “creativity and innovation”. Six underlying dimensions are found, comprising (1) participative engagement and task commitment; (2) team responsibility structure and accountability; (3) culture of trust and respect; (4) leader's skills and abilities; (5) top management support; and (6) synergic working environment.

The identification of these dimensions for team effectiveness provides rigorous basis for formulating useful team-building strategies for integrating a collaborative environment among project stakeholders and consequently improving project performance.

This paper bridges the identified knowledge gap concerning the dimensionality of teamwork attributes in construction-based setting and adds to existing knowledge of how team effectiveness can be leveraged to improve project performance in the construction management literature.

The purpose of this paper is to the debate on employees’ subjective performance evaluations by examining how organisational commitment and job satisfaction are related to perceived performance at the individual, unit and organisation levels.

Quantitative survey data were collected from two large corporations in Finland: one operating in the field of information and communications technology and the other in the forestry industry. The partial least squares (PLS) method was used for the data analyses.

Both job satisfaction and organisational commitment had a positive effect on employees’ perceived individual-, unit- and organisation-level performance. These effects were the strongest at the organisation level.

To date, limited attention has been paid to perceived individual-, unit- and organisation-level performance as a consequence of organisational commitment and job satisfaction.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.