Search results

1 – 10 of over 268000
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

Article
Publication date: 10 January 2022

Jennifer Chandler and Atul Teckchandani

Because of the increasing importance of access over ownership, the purpose of this paper is to propose a service ecosystem perspective to help managers navigate…

Abstract

Purpose

Because of the increasing importance of access over ownership, the purpose of this paper is to propose a service ecosystem perspective to help managers navigate hypercompetition. With the rise of cloud-based services and the ongoing recovery from the COVID-19 pandemic, the global economy has shifted toward hypercompetition, a state characterized by organizational advantages that are rapidly created and then destroyed by intense competitive moves. Because advantages are quickly eroded, organizations must be aggressive in the number of actions they take and the speed with which they execute these actions. The service ecosystem perspective focuses on relationships that allow organizations to jointly adjust to one another and to their environment.

Design/methodology/approach

This paper first reviews traditional strategies for navigating hypercompetition. Then, it presents an explanation of the service ecosystem perspective. Finally, the three north stars and media examples are provided.

Findings

The service ecosystem perspective asserts “north stars” that can guide managerial decision-making in hypercompetitive environments. These north stars are: cultivate system norms, facilitate feedback loops and embrace servitization.

Originality/value

In today’s world, organizations are increasingly seeking access to resources instead of ownership of them. The proposed approach suggests that, rather than an organization owning the resources it needs to achieve advantages, organizations are increasingly relying on accessing resources by coordinating with other organizations to draw upon the resource(s) as needed, without incurring the additional burdens of ownership. Examples from the media industry are used to illustrate the three north stars of the service ecosystems perspective.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

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…

1881

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: 17 May 2022

Adelaide Ippolito, Marco Sorrentino, Francesco Capalbo and Adelina Di Pietro

The aim of this paper is to analyse how technological innovations in performance measurement systems make it possible to overcome some of the challenges that public…

Abstract

Purpose

The aim of this paper is to analyse how technological innovations in performance measurement systems make it possible to overcome some of the challenges that public healthcare organizations face where management and control are concerned. The changes that could be applied to the performance measurement system of healthcare organisations were analysed together with an evaluation of the responses developed in order to achieve these changes.

Design/methodology/approach

The paper contains an in-depth case-study of a public university hospital which utilises an innovative information system.

Findings

The case-study highlights how technological innovations in performance measurement systems impact the management and monitoring information system in a public university hospital, through the implementation of a multidimensional management dashboard.

Research limitations/implications

The limitation of this paper is that only one case-study is analysed, albeit in depth, while it would be interesting to consider more public university hospitals.

Practical implications

The paper highlights the fundamental role of middle management in change processes in the healthcare sector.

Originality/value

The case-study highlights how critical the active involvement of middle management is in performance measurement and management, and how this is achieved thanks to the adoption of a simple, clear method which ensures comprehensible communication of the objectives, as well as the measurement of performance by means of radar plots.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 17 May 2022

Rehab Iftikhar and Catherine Lions

The paper aims at identifying knowledge sharing barriers and enablers in an interorganizational setting at different levels of units. For this purpose, the…

Abstract

Purpose

The paper aims at identifying knowledge sharing barriers and enablers in an interorganizational setting at different levels of units. For this purpose, the interorganizational setting of Peshawar Bus Rapid Transit project in Pakistan is examined.

Design/methodology/approach

This study adopts an exploratory single case study approach. The empirical data comprise semi-structured interviews and archival documents. Thematic analysis is used for analyzing the data.

Findings

The findings identify distinct knowledge sharing barriers and enablers at different level of units (individual, team, organizational and interorganizational). Based on the findings, an integrative framework of knowledge sharing barriers, enablers, and levels of units is proposed. Furthermore, the findings provide guidance to managers as the findings show how different knowledge sharing barriers and enablers are important at different levels of units.

Originality/value

This study novelty lies in determining separate sets of knowledge sharing barriers and enablers at different level of units in an interorganizational project. This study contributes to the literature on knowledge sharing by studying an interorganizational project.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 17 May 2022

Giacomo Cabri and Guido Fioretti

This article aims to provide a theoretical unifying framework for flexible organizational forms, such as so-called adhocracies and network organizations.

Abstract

Purpose

This article aims to provide a theoretical unifying framework for flexible organizational forms, such as so-called adhocracies and network organizations.

Design/methodology/approach

In this article, organization practices that are typical of the software industry are analyzed and re-interpreted by means of foundational concepts of organization science. It is shown that one and the same logic is at work in all flexible organizations.

Findings

Coordination modes can be fruitfully employed to characterize flexible organizations. In particular, standardization is key in order to obtain flexibility, provided that a novel sort of coordination by standardization is added to those that have been conceptualized hitherto.

Research limitations/implications

This article highlights one necessary condition for organizations to be flexible. Further aspects, only cursorily mentioned in this paper, need to be addressed in order to obtain a complete picture.

Practical implications

A theory of organizational flexibility constitutes a guide for organizational design. This article suggests the non-obvious prescription that the boundary conditions of individual behavior must be standardized in order to achieve operational flexibility.

Social implications

This theoretical framework can be profitably employed in management classes.

Originality/value

Currently, flexible organizations are only understood in terms of lists of instances. This article shows that apparently heterogeneous case-studies share common features in fact.

Details

International Journal of Organization Theory & Behavior, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1093-4537

Keywords

Open Access
Article
Publication date: 10 May 2022

Simone Fanelli, Lorenzo Pratici, Fiorella Pia Salvatore, Chiara Carolina Donelli and Antonello Zangrandi

This study aims to provide a picture of the current state of art in the use of big data for decision-making processes for the management of health-care organizations.

Abstract

Purpose

This study aims to provide a picture of the current state of art in the use of big data for decision-making processes for the management of health-care organizations.

Design/methodology/approach

A systematic literature review was carried out. The research uses two analyses: descriptive analysis, describing the evolution of citations; keywords; and the ten most influential papers, and bibliometric analysis, for content evaluation, for which a cluster analysis was performed.

Findings

A total of 48 articles were selected for bibliographic coupling out of an initial sample of more than 5,000 papers. Of the 48 articles, 29 are linked on the basis of their bibliography. Clustering the 29 articles on the basis of actual content, four research areas emerged: quality of care, quality of service, crisis management and data management.

Originality/value

Health-care organizations believe strongly that big data can become the most effective tool for correctly influencing the decision-making processes. Thus, more and more organizations continue to invest in big data analytics, and the literature on this topic has expanded rapidly. This study seeks to provide a comprehensive picture of the different streams of literature existing, together with gaps in research and future perspectives. The literature is mature enough for an analysis to be made and provide managers with useful insights on opportunities, criticisms and perspectives on the use of big data for health-care organizations. However, to date, there is no comprehensive literature review on the big data analysis in health care. Furthermore, as big data is a “sexy catchphrase,” more clarity on its usage may be needed. It represents an important tool to be investigated and its great potential is often yet to be discovered. This study thus sheds light on emerging issues and suggests further research that may be needed.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 13 May 2022

Adelaide Sheik, Deidre van Rooyen and Micaela Mazzei

Social innovation (SI) acknowledges socio-economic challenges as opportunities to make communities more sustainable and cohesive through inclusive grassroots practices…

Abstract

Purpose

Social innovation (SI) acknowledges socio-economic challenges as opportunities to make communities more sustainable and cohesive through inclusive grassroots practices. The question remains, however, as to whether and how socially innovative practices can be effectively supported in developing inclusive economies. Drawing on the findings from two South African in-depth case studies, This paper aims to discuss how social innovation ventures may be supported to drive inclusiveness.

Design/methodology/approach

This paper purposively sampled two social enterprises (SEs) and conducted in-depth case studies through interviews and secondary data review.

Findings

The SEs selected promoted digital, economic and social inclusion. Despite the diversity of the two organisations, they shared similar challenges in undertaking their practices mostly deriving from South Africa’s lack of legal recognition and policy framework for social purpose-driven businesses.

Originality/value

Applying Moulaert et al.’s (2007) SI classification criteria to the case studies in focus, this paper seeks to extend our understanding of the challenges that innovative SE organisations face in tackling exclusion and contributing to build inclusive economies in the South African context.

Details

Social Enterprise Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-8614

Keywords

1 – 10 of over 268000