Search results

1 – 10 of over 269000
Book part
Publication date: 30 March 2022

Tatyana Y. Druzhilovskaya, Emilia S. Druzhilovskaya, Tatyana V. Stozharova, Evgeniya V. Vilkova and Irina P. Denisova

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards…

Abstract

Purpose

The purpose of this article is to identify problems and opportunities for improving the formation of financial statements (FS) in accordance with International Standards, which is the most important instrument for international economic integration.

Design/Methodology/Approach

In carrying out the research, we used the FS of the modern organizations, prepared in accordance with International Standards (IASs and IFRSs), posted on the official websites of these organizations. At the same time, we researched the FS of both Russian and foreign organizations in order to draw conclusions about the problems of preparing FS in accordance with International Standards, which are typical for most modern organizations in different countries. When conducting research, we used methods such as comparison, analysis and synthesis.

Findings/Results

We identified the main problems that arise in practice when preparing FS in accordance with International Standards, which are typical for both Russian and foreign organizations. We also analysed the project of the IASB (the organization that develops these standards) to improve the requirements for the preparation of FS in accordance with International Standards. Based on the analysis carried out, we identified the main problems arising from the planned requirements of this project. As a result of the research carried out, we made proposals for solving the identified problems of the formation of FS in accordance with International Standards.

Conclusions/Recommendations/Value

Our proposals can be used to improve the regulations of International Standards for the formation of FS, and can also be applied in the practical work of modern organizations.

Details

Current Problems of the World Economy and International Trade
Type: Book
ISBN: 978-1-80262-090-0

Keywords

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational…

Abstract

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Book part
Publication date: 12 April 2012

Seleshi Sisaye and Jacob G. Birnberg

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic…

Abstract

The resource-based view of an organization suggests that differences in resources among organizations affect the propensities for organizations to undertake strategic planning initiatives in response to environmental changes. Organizational resources may be used less effectively when organizations engage in “exploitation” of knowledge that they already have acquired or when they try to use their resources to improve the products and/or services they already produce or provide rather than to undertake new or radically altered activities. Kraatz and Zajac (2001) suggest that organizations relatively well endowed with resources are less likely to engage in major strategic changes to adapt to environmental changes. This, may be because the abundance of (slack) organizational resources may permit them to survive environmental changes without undertaking any strategic changes. These organizations need to respond/innovate only when the environmental change is perceived to create a significant threat to the organization's survival and/or growth. Kraatz and Zajac (2001) noted that organizations having the most success in the past are the least likely to change their goals because of their commitment to the current strategies that maximize the utilization of existing resources, even in situations that involve environmental uncertainty (p. 636). Most of the time, resources-rich large organizations are more likely to survive external threats from environmental change. Nevertheless, this does not rule out the fact that successful strategic changes are initiated/undertaken by resources-endowed firms. When resource-endowed firms do undertake a strategic innovation, their superior resources can facilitate the innovation and increase the likelihood of its success. Thus when the resource endowed organizations do undertake the changes, they are likely to be adaptive to change and to benefit from strategic changes.

Details

An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Type: Book
ISBN: 978-1-78052-734-5

Article
Publication date: 11 March 2016

Minjeong Kang

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector…

1891

Abstract

Purpose

Volunteers are often crucial components to many nonprofit organizations as their financial resources continue to decline. Volunteer activities in the nonprofit sector provide a broad range of services from administrative support (24%) such as fundraising and office work to providing social service and care (20%) such as preparing and delivering food, teaching or counseling. The purpose of this study was to examine the influences of important factors in creating volunteers’ engagement with nonprofit organizations.

Design/methodology/approach

The population of the proposed survey was volunteers of a faith-based nonprofit organization in the Northeast region of United States. The organization is a synod that oversees more than 1,000 Presbyterian churches over eight states in the Northeast region of the United States. The primary focus of its mission is prison ministry that aims to help imprisoned immigrants and their families with legal and other necessary supports. With help from the organization’s management, the researcher sent out an online survey to 1,973 eligible volunteers, with response rate of 29.90 percent (AAPOR RR1). This resulted in a total sample size of 590 volunteers who completed the survey.

Findings

This study found that, when the level of identification was higher, the influence of satisfaction on affective commitment became greater. Therefore, for this nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Also, when individual volunteers identified themselves with the nonprofit organization, there was a greater influence of satisfaction with the organization on their engagement in their voluntary work.

Research limitations/implications

This study findings suggest that for a nonprofit organization that heavily relies on volunteer support, it is important to establish and maintain a mutually agreeable identification with its volunteers to foster volunteer engagement. Volunteer-organization identification seemed particularly crucial for volunteers to be empowered and to become actively involved with the case organization. Due to the exploratory nature of the study with the survey data from a single nonprofit organization, the application of the research findings beyond the scope of this study should be made cautiously. Especially, given various kinds of nonprofit organizations, the specific context of this study’s nonprofit organization (i.e., faith-based charity organization) would limit the general application of research findings.

Practical implications

This study also suggests a sound measure of volunteer engagement. For management of volunteer engagement, the suggested measurement system can be helpful for management of nonprofit organizations and further research in nonprofit public relations.

Originality/value

Extra-role behaviors and organizational citizenship behaviors have been identified as manifest characteristics of both employee and customer engagement and this link has yet to be explored in the nonprofit sector for volunteering and cause advocating behaviors. The current study adopts engagement as an important motivational variable to understand volunteer motivations and suggests satisfaction with nonprofit organization management and volunteer-organization identification as important antecedents to volunteer engagement.

Details

Journal of Communication Management, vol. 20 no. 2
Type: Research Article
ISSN: 1363-254X

Article
Publication date: 21 June 2022

Priyanka Aggarwal and Tanuja Agarwala

Environment concerns and climate changes have led organizations to reorient their processes with a focus toward sustainability. Organizations recognize that incorporating…

Abstract

Purpose

Environment concerns and climate changes have led organizations to reorient their processes with a focus toward sustainability. Organizations recognize that incorporating greening in HR practices has the potential to address environmental concerns. The present study aims to focus on investigating the relationship between green human resource management (GHRM) practices and environmental performance (EP). It is premised that the adoption of green human resource practices facilitates the development of a green organizational culture (GOC) that helps the organization to gain strategic business advantage with respect to the competitors. The literature suggests that the adoption of green human resource practices among organizations is at a nascent stage. The present study focusses on understanding the mediating role of three dimensions of GOC, that is, degree, diffusion and depth in the relationship between green human resource practices and EP that has not been addressed in the empirical literature.

Design/methodology/approach

The present study developed a model consisting of GHRM practices as an independent variable, the three dimensions of culture (degree, diffusion and depth) as mediators, and EP as the dependent variable. The study followed a quantitative exploratory research approach. The sample consisted of 278 employees from private and public sector organizations located in India. The hypothesized model was analyzed using structural equation modeling (SEM).

Findings

The study found the green human resource practices to be significantly related with EP of the organization. Results of parallel mediation confirmed that the “degree” dimension of GOC played a significant mediating role in the relationship between green human resource practices and EP of the organization. The other two dimensions of GOC, diffusion and depth, did not have a significant mediating role in this relationship. The findings of the study have been explained in the context of social identity theory, resource based view and ability–motivation–opportunity theory.

Practical implications

The study provides practical insights for researchers and managers who seek to adopt sustainability objectives in the organization. The findings have the potential to encourage human resource managers to adopt green human resource management practices toward promoting a culture of greening in the organization. The importance of developing and measuring EP targets for industry leadership is also emphasized.

Originality/value

The originality of the study lies in classifying and understanding GOC in terms of three dimensions, that is, degree, diffusion and depth, following the model proposed by Harris and Crane (2002). The three dimensions help in assessing the current level of GOC. This assessment promotes the judicious application of resources by the organization and adopts green practices to foster the organizational EP.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 8 June 2022

Yasmine YahiaMarzouk and Jiafei Jin

This study aims to examine the impact of environmental scanning on organizational resilience through organizational learning based on organizational information processing…

Abstract

Purpose

This study aims to examine the impact of environmental scanning on organizational resilience through organizational learning based on organizational information processing theory (OIPT) in Egyptian small and medium-sized enterprises (SMEs) during the COVID-19 pandemic. Furthermore, this study aims to examine the moderating role of environmental uncertainty in this relationship.

Design/methodology/approach

The data for the mediation analysis was obtained using a cross-sectional design. Using a self-administered questionnaire, the authors collected data from a sample of 249 Egyptian SMEs. The authors tested the hypotheses using the smart partial least square structural equation modeling approach.

Findings

Organizational learning affects organizational resilience. Environmental scanning does not have a direct effect on organizational resilience. However, organizational learning fully mediates the relationship between environmental scanning and organizational resilience. Furthermore, environmental uncertainty does not moderate the indirect relationship between environmental scanning and resilience.

Research limitations/implications

The sample included only Egyptian manufacturing SMEs. The results in the service sector and in other countries may differ. This study was cross-sectional, which was limited in its ability to trace the long-term effects of environmental scanning and organizational learning on organizational resilience.

Practical implications

Egyptian SMEs’ managers should experience organizational learning as a pathway for environmental scanning to build organizational resilience.

Originality/value

To the best of the authors’ knowledge, this study is the first to investigate the role of environmental scanning in building organizational resilience through organizational learning and the moderating role of environmental uncertainty in this relationship.

Article
Publication date: 13 June 2022

Eileen Aitken-Fox, Jane Coffey, Kantha Dayaram, Scott Fitzgerald, Stephen McKenna and Amy Wei Tian

The purpose of the paper is to investigate how human resource professionals (HRPs), in a variety of organizations, responded to the crisis brought about by the event of…

Abstract

Purpose

The purpose of the paper is to investigate how human resource professionals (HRPs), in a variety of organizations, responded to the crisis brought about by the event of COVID-19. In particular, it aims to show how organizations, across all sectors, in Western Australia responded with urgency and flexibility to the crisis and showed “resilience in practice”.

Design/methodology/approach

The study is based on 136 questionnaire responses, 32 interviews and 25 managerial narratives. The mixed qualitative methodology was designed to enable an investigation of the impact of COVID-19 and the response of HRPs.

Findings

HRPs have responded with agility and flexibility to the impact of COVID-19. They have done so through extensive trial and error, sometimes succeeding, sometimes failing. They have not simply activated a preconceived continuity plan.

Research limitations/implications

The research indicates that resilience is an ongoing accomplishment of organizations and the people in them. The objective was description rather than prescription, and the research does not offer solutions to future pandemic-like situations.

Practical implications

The research suggests that, given the impact of COVID-19 on organizations, HR practices, processes and policies will need to be thoroughly reconsidered for relevance in the post-COVID world. Possible future directions are highlighted.

Originality/value

The research considers the actions of HRPs as they responded to a global crisis as the crisis unfolded.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 22 June 2022

Taposh Roy

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders…

Abstract

Purpose

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as customers. This study aims to address this gap, investigating how different factors, including CSR communication, may affect employee perceptions, and to what extent they can influence or be influenced by CSR activity.

Design/methodology/approach

Semi-structured interviews were used to collect data from three multinationals (MNCs) operating in Bangladesh. Mid- and entry-level employees from different departments, namely, marketing, logistics, human resources, IT and finance, were approached for data collection. It is important to note that all the study participants were Bangladeshi.

Findings

This study demonstrates how CSR perceptions, shaped by the level of employee awareness, personal beliefs about CSR and perceived motivation for adopting CSR, strengthen psychological ties between employees and their organisation. One-way CSR communication adopted by these MNCs disseminates positive information about an organisation’s contribution to society and creates an aspirational and ideational image, which enhances identification, evokes positive in-group biases and encourages employees to defend their organisation against criticism. This study further demonstrates that employee CSR engagement can galvanise their experience of organisational identity, enhance their pride and reinforce their organisational identification.

Originality/value

Drawing on social identity theory and the CSR communication model proposed by Morsing and Schultz (2006), this study aims to understand employees’ CSR perceptions and the possible impact of this on their behaviour. Previous studies largely focus on customers’ perceptions of these activities, which means the link between CSR perception and employee behaviour remains unclear. The current study suggests that employees working in Bangladesh will not withdraw support from their organisations if CSR is used to build reputation or public image. The findings extend the literature by arguing that some employees in developing countries not only seek to improve their status by working in a reputed organisation but also tend to engage with CSR activities undertaken by their organisation.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 13 June 2022

Sandra Sun-Ah Ponting and Lindsey Lee

The purpose of this study is to systematically review and synthesize identity research in the hospitality management literature. A critical revision of identity research…

Abstract

Purpose

The purpose of this study is to systematically review and synthesize identity research in the hospitality management literature. A critical revision of identity research in hospitality organizations, built on major identity constructs in the general management literature, is conducted to create thematic frameworks. This framework yields theoretical and practical future hospitality research agendas.

Design/methodology/approach

The current study adopted a systematic literature review approach to analyze and synthesize identity research in hospitality organizations. A total of 55 articles published since 2000 are included in this review.

Findings

Stemming from general management conceptualizations, identity research in hospitality organizations are categorized into four overarching themes. This review also points to research gaps in epistemological conceptualizations, definitional frameworks and methodology.

Originality/value

The study reviews identity research in hospitality organizations, builds an integrative thematic framework of identity research in hospitality and proposes directions for future research.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 10 June 2022

Sharlene Sheetal Narayan Biswas, Chris Akroyd and Norio Sawabe

Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of…

Abstract

Purpose

Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation.

Design/methodology/approach

This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting.

Findings

The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals.

Practical implications

The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals.

Originality/value

By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.

Details

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

Keywords

1 – 10 of over 269000