Search results

11 – 20 of over 260000
Article
Publication date: 27 June 2023

Vicky Lambert and Irvine Lapsley

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may…

Abstract

Purpose

There is a longstanding debate over the role of modern business methods in the contemporary non-profit organisation (NPO). Critics of business practices assert that they may undermine the missions of NPOs. The aim of this paper is to contribute to this debate. Many accounting researchers have shifted research focus to concepts such as trust and crises. These are important topics. But they may overshadow practices which are taken for granted as accepted practice which does not merit re-examination.

Design/methodology/approach

This qualitative project is based on an initial survey followed by comparative case studies of three NPOs. The researchers have used both interviews and documentary analysis in this study.

Findings

The contention that the adoption of business-like practices undermines the fundamental aim of altruism of NPOs is challenged by the findings of this paper. The very concept of altruism is not a single unifying concept in NPOs – it is a contested idea. However, and most importantly, in this research there is no evidence of mission drift by NPOs which adopt business practices. This research highlights the way many NPO CEOs are mission-driven but also pragmatic bricoleurs in their consideration of new business practices. Most importantly, these case studies demonstrate a variation in practices within the participating organisations. This raises challenging questions about a receptive context for the adoption of new business practices which are explored in this paper.

Research limitations/implications

The case studies in this paper are from the UK, and further studies in different operating contexts in other countries would be useful. In particular, the finding that the fundamental ethos of NPOs is not challenged by being business-like merits further research. There is also scope for further research on what constitutes a receptive context for the adoption of new business practices by NPOs.

Practical implications

This study reveals the potential significance of NPO boards, particularly non-executive directors, in the shaping of organisational practices. There is evidence in this study of NPOs recruiting business experts for purposes of legitimation. But this study also shows how business expertise can be mobilised to enhance NPO performance by bricoleurs in NPO who are highly motivated individuals who will adopt useful business practices to hand if they improve charity outcomes.

Social implications

The NPO organisations are motivated by the desire to make a difference to the lives of people who are vulnerable or disadvantaged. This study has interesting implications for managers and directors of NPOs on their effectiveness.

Originality/value

This study challenges the critical view that becoming more business-like undermines the fundamental ethos of altruism in NPOs. This is an important finding, but this study also reveals the recruitment of business expertise by NPOs purely for purposes of legitimation. However, these legitimating practices differ from the well-established view of isomorphism in the field of NPOs and suggests that, on the contrary, there is a variation in practice within the NPO field which has important implications for donors, regulators, directors and managers of NPOs.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 12 July 2023

Mitali Panchal Arora, Sumit Lodhia and Gerard William Stone

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Abstract

Purpose

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Design/methodology/approach

Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study.

Findings

The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants’ roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks.

Research limitations/implications

This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices.

Practical implications

A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised.

Originality/value

Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 5 August 2022

Ach Maulidi

This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It…

Abstract

Purpose

This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It brings a significant impact on both theory and practice. In the existing studies, there is a lack of clarity on a specific mechanism to prevent organisational fraud. The problem is that they tend to generalise the types of organisational fraud. Conceptually, organisational fraud may include corruption, double funding, asset misappropriation, bribery or falsification of documents. However, many scholars tend to neglect such diversities. Consequently, many occupational fraud cases become unstoppable, particularly corruption. To deal with this topical issue, the current study applies the term “occupational fraud” cited by the Association of Certified Fraud Examiners, consisting of corruption, asset misappropriation and fraudulent financial statement.

Design/methodology/approach

This study surveyed three Indonesian Local Governments. This study focussed on management levels that have strong power for coordinating governmental activities. The author chose these local governments because their local leaders (the regents) were jailed due to corruption scandals. As expected, this study gives us different perceptions of how fraud mitigation should be designed in the organisation.

Findings

The results suggest that corruption is a little bit complex than other types of occupational fraud. It is improbable to be prevented through technological and administrative approaches. As such, organisations need to think of extra efforts that could perfectly tailor the organisational control and organisational culture, organisational structure and technological advancement. The benefit of this effort is related to diagnosing the fit or misfit of organisation designs in addressing the dynamic dimensions of corporate governance. Then, it can also strengthen the efficacy of preventive measures to deal with occupational fraud.

Originality/value

This study provides a provocative discussion regarding the public perception of occupational fraud, consisting of corruption, asset misappropriation and financial statement fraud. And this study also offers a new refined conceptual analysis of how to deal with such types of occupational fraud by incorporating contingency theory and the Committee of Sponsoring Organizations of the Treadway Commission (COSO’s) internal control components.

Details

International Journal of Ethics and Systems, vol. 39 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 31 May 2013

Ayon Chakraborty and Tan Kay Chuan

Since its introduction by Motorola in the 1980s, Six Sigma and its philosophy have found widespread application in many manufacturing and service industries. It is felt that there…

1498

Abstract

Purpose

Since its introduction by Motorola in the 1980s, Six Sigma and its philosophy have found widespread application in many manufacturing and service industries. It is felt that there is a need to take stock of the spread of Six Sigma implementation in service organisations. The purpose of this paper is to investigate five main themes which have emerged from literature and to draw on those themes to reflect on wider applicability of Six Sigma in services.

Design/methodology/approach

The study involves two exploratory questionnaire surveys. The small‐scale survey is conducted in service organizations in Singapore. The large‐scale survey was web‐based and involved service organisations throughout the world. The objective is to explore and understand the issues highlighted by the service organisations during Six Sigma implementation.

Findings

The findings confirm the inclusion of critical success factors, critical‐to‐quality characteristics, and set of tools and techniques as observed from the literature. In the case of key performance indicators (KPIs), there are different interpretations about them in the literature and also by industry practitioners. Some literature explains KPIs as performance metrics whereas some feel they are key process input or output variables, which is similar to interpretations by practitioners of Six Sigma. The responses of “not relevant” and “unknown to us” as reasons for not implementing Six Sigma show the need for understanding specific requirements of service organizations.

Research limitations/implications

The limited responses from the authors' surveys restrict the possibility of generalising the findings. Therefore, more extensive survey is required. The three‐phase approach with mixed method used in the overall study has been shown to be useful.

Originality/value

Although much theoretical description is available about Six Sigma, there has been limited rigorous academic research on it. This gap is far more pronounced about Six Sigma implementation in service organizations, where the theory is not yet mature. Identifying this need, the paper contributes, by empirical research through surveys, to understand the issues involving Six Sigma implementation in service organizations.

Details

International Journal of Lean Six Sigma, vol. 4 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 8 August 2016

María Isabel Roldán Bravo, Antonia Ruiz Moreno and Francisco Javier Llorens-Montes

This paper aims to seek to explain the influence of power asymmetry and the moderating role of an organization’s absorptive and desorptive capacity on enhancing supply chain…

1457

Abstract

Purpose

This paper aims to seek to explain the influence of power asymmetry and the moderating role of an organization’s absorptive and desorptive capacity on enhancing supply chain competence from its orientation to open innovation with its supply network.

Design/methodology/approach

To perform this study, the authors use data collected from 262 European firms. They apply regression analysis to test the moderating role of an organization’s absorptive and desorptive capacity on enhancing its supply chain competence from its orientation to open innovation.

Findings

The results confirm both the influence of power asymmetry and absorptive capacity on obtaining benefits that derive from an organization’s orientation to open innovation. The results do not, however, support the moderating effect of an organization’s desorptive capacity. Subsequent analyses performed in the study show that organizations that achieve complementarity among their own absorptive capacity and the capacities of its supply network manage to obtain greater benefits from its orientation to open innovation.

Originality/value

This paper responds to the need to study innovation in the context of a supply network and respond to calls in the literature on open innovation and supply chain management for the need to study the moderating role of absorptive and desorptive capacity.

Details

Supply Chain Management: An International Journal, vol. 21 no. 5
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 22 July 2021

Mitali Panchal Arora, Sumit Lodhia and Gerard Stone

With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and…

Abstract

Purpose

With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting.

Design/methodology/approach

The paper adopts a case study approach by collecting interview data from six organisations that have adopted integrated reporting internationally. In the selected organisations, face-to-face and telephone interviews were conducted with professionals who are involved in the preparation of an integrated report. The interviewees in this study included key integrated report preparers including accountants, corporate reporting managers, sustainability managers and other report preparers. Institutional entrepreneurship provided the theoretical insights for this study.

Findings

The study found that accountants’ expertise in corporate reporting and especially their knowledge of the assurance process was one of the major reasons why they were involved in integrated reporting. Accountants’ in-depth understanding of an organisation in addition to their general analytical and interpersonal skills were also found to be useful in preparing an integrated report. However, the voluntary nature of integrated reporting along with the lack of sufficient guidelines deterred accountants from being involved in integrated reporting. The study also found that accountants themselves did not see value in integrated reporting and found it challenging to convert numerical information to narratives, thus limiting their involvement in integrated reporting.

Research limitations/implications

Whilst prior studies have underlined accountants’ institutionalised practices, this study uncovers the strategies applied by accountants to maintain their institutionalised practices. The specific application of the institutional entrepreneurship concept identifies mechanisms and strategies through which accountants restrict their practices to narrow taken-for-granted roles.

Practical implications

This study uncovers practical implications by highlighting the factors that limit the involvement of accountants within integrated reporting. One of the major implications identified relates to the training of accountants to apply their existing skills and expertise in non-financial reporting to contribute effectively to multi-disciplinary teams that contribute towards integrated reporting in organisations. This study also provides an impetus for the International Integrated Reporting Council to provide more guidance for preparing an integrated report.

Originality/value

This is one of the initial studies that has explored the enablers and barriers to the involvement of accountants in integrated reporting through its focus on organisations that are already practising this form of reporting. The use of institutional entrepreneurship theory adds to the theoretical insights for exploring the involvement of the various actors in integrated reporting.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 8 May 2017

Vasco Eiriz, Miguel Gonçalves and João S. Areias

The purpose of this paper is to focus on the interaction process between organizations of a knowledge network as a means to promote learning. In particular, the authors aim to…

1179

Abstract

Purpose

The purpose of this paper is to focus on the interaction process between organizations of a knowledge network as a means to promote learning. In particular, the authors aim to answer the following research questions: how do dyadic and network relationships contribute to inter-organizational creation and transfer of knowledge? More specifically, which joint activities between organizations facilitate inter-organizational learning within a knowledge network? That is, the authors are interested in the relationship processes for inter-organisational learning, aiming to identify and understand the joint activities through which organizations within an institutional network generate and transfer knowledge.

Design/methodology/approach

Aiming at studying how six institutional actors generate and transfer knowledge, the existing dyadic relationships between a focal actor (a technological center of the textile and clothing industry – CITEVE) and each one of the other five institutional actors were studied. In the study of this knowledge network the authors analyzed several documental sources and carried out 19 interviews.

Findings

This study shows how dyadic and network relationships contribute to inter-organisational creation and transfer of knowledge. It assesses several joint activities through which organizations in the studied network learn with each other and compares the five dyadic relationships in terms of their distinctive features. Through the cooperative effort based on joint activities between actors, the studied network generates complementary and multidisciplinary knowledge aiming to promote network learning of the studied organizations. Management implications and suggestions for further research on network learning are discussed.

Originality/value

This paper adds to the literature on network learning and management by empirically illustrating how a network of organizations in a given industry contributes to knowledge generation. It is an original contribution because, first, it allows a better understanding of how organizations of a knowledge network interact and contribute for network learning. In particular, the paper identifies a large number of joint activities for inter-organizational learning in the context of a traditional industry. Second, the research shows empirically how such interaction and learning occur in practice within a network context that comprises only institutional actors.

Details

European Journal of Innovation Management, vol. 20 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 2 November 2012

Ayon Chakraborty and Kay Chuan Tan

The aim of this research is to explore the implementation of Six Sigma in service organisations. The focus of the investigation is on identifying critical success factors (CSFs)…

4543

Abstract

Purpose

The aim of this research is to explore the implementation of Six Sigma in service organisations. The focus of the investigation is on identifying critical success factors (CSFs), critical‐to quality (CTQ) characteristics, tools and techniques and key performance indicators (KPIs), and also to understand the issues emerging from the implementation process.

Design/methodology/approach

Exploratory empirical evidence is provided through four in‐depth case studies of organisations mainly in Singapore. They include a hospital, a public service organisation, a consultancy service and a hotel.

Findings

The major findings include an understanding about the suitability of Six Sigma implementation in service organisations. Management support and team member support emerged as primary success factors. The CTQs include time and cost, while use of soft tools instead of rigorous statistical tools are preferred by service organisations. At the project level, KPIs are understood more as CTQs. Additionally; various interesting practical difficulties emerged from the case studies.

Research limitations/implications

A main limitation of this study is the small number of organisations studied and that are mainly from a single geographical location. Furthermore, the exploratory nature of the study demands rigorous in‐depth studies. The practical difficulties identified will have major implications for managers. The framework including the CSFs, CTQs, KPIs, and tools and techniques, will be a useful guide for both practitioners and academicians.

Originality/value

There are limited studies about Six Sigma implementation in service organisations. This paper provides a framework and a paradigm shift from viewing its implementation through a manufacturing lens.

Details

Business Process Management Journal, vol. 18 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 16 March 2015

Veena Vohra

The purpose of this paper is to investigate the nature of the organizational environments of Indian business organizations and to identify the adaptive response mechanisms that…

Abstract

Purpose

The purpose of this paper is to investigate the nature of the organizational environments of Indian business organizations and to identify the adaptive response mechanisms that organizations use to cope with their environments. This paper also examines in detail the causal texture of the organizational environments and attempts to build a conceptual model mapping adaptive responses of organizations to different types of organizational environments.

Design/methodology/approach

A constructivist stance was adopted in this exploratory study to capture the perceptions of the organizational leaders through the multiple case study design to capture the features of the organizational environments and their causal texture. The multiple case study design used an embedded mixed-methods approach to collect data. Within-case analysis and cross-case analysis were conducted to draw out prominent themes across cases ordered for particular organizational environment types. The study was conducted by following construct validity, internal reliability and external validity guidelines.

Findings

The study highlights and describes in detail the characteristics of the different organizational environment types in India. It is revealed that a majority of Indian organizations exist in turbulent environments. There are differences in the adaptive response mechanisms of organizations in the environment types studied. The study specially focuses on the strategies adopted by Indian organizations to adapt to turbulent environments.

Practical implications

This study maps the causal texture of organizational environments in India and maps the organizational adaptive responses to the environment for greater effectiveness. This study offers various strategies to cope with turbulent organizational environments and adds to the research focus on causal texture and adaptive capacities of organizations across different types of environments.

Originality/value

This study contributes to an ignored subject area of organizational environments. Managing organizations in uncertain and turbulent environments is complex, and this study provides an understanding about the various types of adaptive mechanism that are used to cope with environmental turbulence. This study also attempts to answer several questions that previous research works have raised about strategies that organizations use when they fail to cope with environmental turbulence.

Details

Journal of Indian Business Research, vol. 7 no. 1
Type: Research Article
ISSN: 1755-4195

Keywords

Article
Publication date: 27 June 2019

Trevor Clohessy and Thomas Acton

Blockchain possesses the potential to disrupt and reshape a plethora of industries in the next decade. However, blockchain adoption rates in technology developed countries, such…

8075

Abstract

Purpose

Blockchain possesses the potential to disrupt and reshape a plethora of industries in the next decade. However, blockchain adoption rates in technology developed countries, such as Ireland, are relatively low. Motivated by blockchain’s potential to transform sociotechnical systems, the lack of systematic inquiry pertaining to blockchain studies from an information system perspective, the authors propose the following research question: “How do organizational factors influence blockchain adoption in organizations based in a developed country?” Specifically, the purpose of this paper is to elucidate the impact of organizational factors on the adoption of blockchain and the adoption of blockchain in companies based in Ireland.

Design/methodology/approach

A comprehensive literature review was conducted, and the methods of qualitative content analysis were used to identify the most important technology–organization–environment (TOE) blockchain adoption factors. Organizational factors are often viewed as the most significant determinants of IT innovation adoption in organizations. Consequently, using a multiple-case study of 20 companies based in Ireland, the authors investigate how the top three organizational factors identified from the blockchain literature affected these companies decision to adopt or not adopt blockchain.

Findings

The literature review on blockchain adoption identified specific technological, organizational and environmental factors. Furthermore, the case study findings identified three patterns: top management support and organizational readiness are enablers for blockchain adoption, and large companies are more likely to adopt blockchain than small to medium-sized enterprises (SMEs). The authors explain these patterns by examining the nature of blockchain and the characteristics of Ireland as a developed country. Practical and scientific contributions are also presented.

Research limitations/implications

This study makes several important scientific contributions. First, the findings revealed that top management support and organizational readiness are significant enablers of blockchain adoption. Ireland is recognized as a technology developed country; however, the findings in relation to top management support contradict existing IT adoption literature pertaining to developed countries. Second, previous IT innovation adoption literature suggests that organizations size has a positive influence on a company’s IT innovation adoption process. This study demonstrates that large organizations are more likely to not only adopt blockchain but are also more likely to conduct increased levels of blockchain research and development activities. Finally, and most significantly, the authors identified several patterns, which relate specifically to Ireland as a developed country that influenced the findings. These findings could hold particular relevance to governments and organizations of other developed countries in terms of accelerating blockchain adoption.

Practical implications

The findings about the low level of blockchain awareness and the lack of information pertaining to viable business use cases indicate that the Irish government could play a more significant role in promoting the benefits of blockchain technologies. Further, the findings could also encourage IT providers to formulate enhanced strategies aimed at disseminating information pertaining to blockchain technologies. Second, the positive influence of top management support and organizational readiness, particularly about core competencies, on blockchain adoption suggests that equipping managers with the requisite knowledge and skills will be crucial in adopting these IT innovations. Finally, organizations who adopted blockchain used cloud-based blockchain platforms and tools to overcome the constraints of their initial low levels of organizational readiness.

Originality/value

This is one of the first studies to identify specific TOE blockchain adoption factors. Further, the authors examine how the three most identified organizational adoption factors impact organizations decisions to adopt blockchain. Finally, the authors discuss how the resulting three patterns identified by examining the nature of blockchain and the characteristics of Ireland as a technology developed country.

Details

Industrial Management & Data Systems, vol. 119 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

11 – 20 of over 260000