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Article
Publication date: 22 December 2022

Xiangfei Zeng, Ting Zhang and Yafei Zu

This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual…

Abstract

Purpose

This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual analysis, based on the empirical data of Chinese A-share listed companies during the period from 2010 to 2018. Additional analyses further investigate the moderating effect of environmental uncertainty and R&D intensity on the relationship between management control matching type and strategy aggressiveness. The conclusion can help relevant departments to develop management control theory and method system with Chinese characteristics and provide theoretical reference for the matching mode of dual control.

Design/methodology/approach

This paper uses the text analysis method. The main explanatory variables are analyzed using the computer SQL Server database software through the relevant text of the board of directors report in the company annual report. Other financial data came from the CSMAR database, excluding ST and PT and companies with missing data, and 16,902 samples were finally obtained. This paper conducted statistical analysis through Stata12.

Findings

This paper shows that the matching pattern between formal and informal control is divided into three types. They have different impacts on strategy aggressiveness. Specifically, consistent matching type II significantly positively influences the aggressiveness of offensive strategy. Consistent matching type I significantly positively influences the aggressiveness of defensive strategy. Complementary matching type I significantly positively influences the aggressiveness of analytical strategy. Additional analyses find that compared with non-high-tech companies, high-tech companies have more significant influence on the relationship between management control matching pattern and company strategic aggressiveness. And compared with other two “strategy-control” matching patterns, both environmental uncertainty and product innovation have more significant influence on the relationship between consistent matching II and offensive strategy aggressiveness.

Originality/value

To the best of the authors’ knowledge, this paper divides the formal and informal control matching patterns of management control into three categories for the first time. It examines the relationship between the formal and informal control matching of management accounting and the degree of strategy aggressiveness. The conclusion provides new empirical evidence to promote the effective implementation of development strategies for companies. It can help relevant departments to develop management control theory and method systems with Chinese characteristics and provide theoretical references for the matching mode of dual control.

Details

Chinese Management Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 8 January 2024

Puja Khatri, Harshleen Kaur Duggal, Arup Varma, Asha Thomas and Sumedha Dutta

The contemporary business environment steered by forces of globalization, digitization and automation can only be navigated by a resilient workforce. This requires inculcating…

Abstract

Purpose

The contemporary business environment steered by forces of globalization, digitization and automation can only be navigated by a resilient workforce. This requires inculcating self-leadership (SL) traits in individuals, which will allow them to exercise self-direction and self-motivation required to survive high-strain situations. The SL characteristics most significantly reflected by Musk are self-goal setting, authenticity and responsibility. Least evidence was found for positive self-talk and self-cueing. This study aims to add to the repertoire of leadership studies, furnishing important implications for academia and practice.

Design/methodology/approach

In this paper, the authors explore the dimensionality of SL through a systematic literature review. The authors also take the case of Elon Musk, one of the most resilient technopreneurs in the contemporary business world, and scrutinize his journey as a self-leader.

Findings

The SL characteristics most significantly reflected by Musk are self-goal setting, authenticity and responsibility. Least evidence was found for positive self-talk and self-cueing. This study adds to the repertoire of leadership studies, furnishing important implications for academia and practice.

Originality/value

To the best of the authors’ knowledge, this is the first paper to explore the controversial Elon Musk’s leadership style through the prism of SL.

Details

Journal of Asia Business Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 11 January 2024

Amine Belhadi, Sachin Kamble, Nachiappan Subramanian, Rajesh Kumar Singh and Mani Venkatesh

The agricultural supply chain is susceptible to disruptive geopolitical events. Therefore, agri-food firms must devise robust resilience strategies to hasten recovery and mitigate…

Abstract

Purpose

The agricultural supply chain is susceptible to disruptive geopolitical events. Therefore, agri-food firms must devise robust resilience strategies to hasten recovery and mitigate global food security effects. Hence, the central aim of this paper is to investigate how supply chains could leverage digital technologies to design resilience strategies to manage uncertainty stemming from the external environment disrupted by a geopolitical event. The context of the study is the African agri-food supply chain during the Russian invasion of Ukraine.

Design/methodology/approach

The authors employ strategic contingency and dynamic capabilities theory arguments to explore the scenario and conditions under which African agri-food firms could leverage digital technologies to formulate contingency strategies and devise mitigation countermeasures. Then, the authors used a multi-case-study analysis of 14 African firms of different sizes and tiers within three main agri-food sectors (i.e. livestock farming, food-crop and fisheries-aquaculture) to explore, interpret and present data and their findings.

Findings

Downstream firms (wholesalers and retailers) of the African agri-food supply chain are found to extensively use digital seizing and transforming capabilities to formulate worst-case assumptions amid geopolitical disruption, followed by proactive mitigation actions. These capabilities are mainly supported by advanced technologies such as blockchain and additive manufacturing. On the other hand, smaller upstream partners (SMEs, cooperatives and smallholders) are found to leverage less advanced technologies, such as mobile apps and cloud-based data analytics, to develop sensing capabilities necessary to formulate a “wait-and-see” strategy, allowing them to reduce perceptions of heightened supply chain uncertainty and take mainly reactive mitigation strategies. Finally, the authors integrate their findings into a conceptual framework that advances the research agenda on managing supply chain uncertainty in vulnerable areas.

Originality/value

This study is the first that sought to understand the contextual conditions (supply chain characteristics and firm characteristics) under which companies in the African agri-food supply chain could leverage digital technologies to manage uncertainty. The study advances contingency and dynamic capability theories by providing a new way of interacting in one specific context. In practice, this study assists managers in developing suitable strategies to manage uncertainty during geopolitical disruptions.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 12 September 2023

Mimi Li, Wenqing Xu, Weiwei Liu and Huiyi Cao

This study aims to explore the patterns and transformational dynamics of the executive–interpreter network in the innovation processes of small- and medium-sized enterprises in…

Abstract

Purpose

This study aims to explore the patterns and transformational dynamics of the executive–interpreter network in the innovation processes of small- and medium-sized enterprises in hospitality.

Design/methodology/approach

Grounded in social network theory and adopting a case-based approach, this study features a multi-case design focusing on three Chinese boutique hotels. Data were collected through Web page and document reviews, participant observations and semistructured interviews.

Findings

Results capture how executive–interpreter network dynamics contribute to innovation in small- and medium-sized hotels. Key factors in social networks (e.g. size, scope and strength) shift throughout innovation. This study presents a design-driven approach as a means of innovation. Findings also delineate the network development conditions under which innovation dynamically occurs in boutique hotels.

Practical implications

Practical implications center on how network dynamics help small- and medium-sized hotels innovate more effectively. These insights can assist hotel operators and prospective market entrants in improving their hotels’ performance and competitiveness.

Originality/value

This study blends social network theory with a design-driven approach to explore innovation mechanisms in small- and medium-sized hotels. It offers empirical evidence for practitioners regarding design-driven innovation. Findings enrich the body of knowledge on both design-driven innovation theory and hospitality innovation.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 2
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 5 March 2024

Maria Ilieva

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across…

Abstract

Purpose

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.

Design/methodology/approach

A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.

Findings

The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.

Practical implications

The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.

Originality/value

This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 22 March 2023

Surabhi Gore, Nilesh Borde and Purva Hegde Desai

Tourist destinations are constantly changing products, evolving as per the controls exerted by the stakeholders. The study aims to map the pattern of tourism development and…

Abstract

Purpose

Tourist destinations are constantly changing products, evolving as per the controls exerted by the stakeholders. The study aims to map the pattern of tourism development and identify the strategies formed at the destination over a seven-decade period for a state as a unit of analysis.

Design/methodology/approach

The paper evaluates tourism development through the tourism area life cycle (TALC) model and uses Mintzberg's strategy analysis process to identify strategies. The study involves time series analysis, pattern matching and explanation-building techniques. The TALC is plotted for the number of tourist arrivals from 1947 to 2019, and strategies are mapped for each stage.

Findings

The TALC shows a cycle-recycle pattern of tourism development. The research revealed several strategies at different stages. Both the central and state governments and entrepreneurs, distinctively and in conjunction, have formed strategies. The pattern shows the period of piecemeal and global strategic changes contributing to tourism development.

Research limitations/implications

The research unearths the strategies that drive the development curves of TALC, emphasising the integration of TALC with other theories. The research also assesses the strategy formed in the pre-tourism stage.

Practical implications

The research brings to light the use of TALC as a strategic road-mapping tool. In addition, the study emphasises the significance of global and piecemeal strategic periods and stakeholder's regulatory and operational roles.

Originality/value

The research uses a unique methodology that maps the strategies, periods of strategic changes and incremental strategies for each stage of TALC, along with identifying the stakeholders.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 1
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 4 July 2023

Kevin John Burnard

Case study research has been applied across numerous fields and provides an established methodology for exploring and understanding various research contexts. This paper aims to…

Abstract

Purpose

Case study research has been applied across numerous fields and provides an established methodology for exploring and understanding various research contexts. This paper aims to aid in developing methodological rigor by investigating the approaches of establishing validity and reliability.

Design/methodology/approach

Based on a systematic review of relevant literature, this paper catalogs the use of validity and reliability measures within academic publications between 2008 and 2018. The review analyzes case study research across 15 peer-reviewed journals (total of 1,372 articles) and highlights the application of validity and reliability measures.

Findings

The evidence of the systematic literature review suggests that validity measures appear well established and widely reported within case study–based research articles. However, measures and test procedures related to research reliability appear underrepresented within analyzed articles.

Originality/value

As shown by the presented results, there is a need for more significant reporting of the procedures used related to research reliability. Toward this, the features of a robust case study protocol are defined and discussed.

Details

Management Research Review, vol. 47 no. 2
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 6 July 2022

Klara Granheimer, Tina Karrbom Gustavsson and Per Erik Eriksson

Prior research has emphasised the importance of the early phases of construction projects, as well as the difficulties of procuring engineering services – especially due to the…

Abstract

Purpose

Prior research has emphasised the importance of the early phases of construction projects, as well as the difficulties of procuring engineering services – especially due to the uncertainties. Despite that, studies on the public procurement of engineering services are scarce. Although scholars have shown that uncertainty may affect the choice of control modes, the level of uncertainty that characterises services is not addressed by the two task characteristics: knowledge of the transformation process and output measurability. The purpose is to investigate organisational control in public procurement of engineering services.

Design/methodology/approach

The existing control model was adjusted in this study by conceptually adding uncertainty as a third aspect to the two task characteristics. A single case study of the Swedish Transport Administration was used. The empirical data, comprising 14 interviews with managers from the client and engineering consulting companies, were analysed using flexible pattern matching and visual mapping approaches and then illustrated using the model.

Findings

The public client did not base its choice of control modes on uncertainty, but rather on the other two task characteristics. Consequently, the service providers argued that the chosen control modes reduced their creativity, increased their financial risks and caused unclear responsibilities. This study therefore shows that uncertainty is an important factor to consider in the choice of control modes, both from a theoretical perspective and from the service providers' point of view. The developed model may therefore be useful for researchers as well as practitioners.

Originality/value

This study is the first attempt to add uncertainty as a task characteristic when choosing control modes. The results contribute to the scarce control literature regarding the procurement of engineering services for construction projects and the procurement of other services with high uncertainty.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 12 June 2023

Eonyou Shin, Doris H. Kincade and Jinhee Han

Virtual try-on (VTO) technology with three-dimensional (3D) body scanning in a mobile application is a relatively new technique for selling custom-fit apparel. VTO involves…

Abstract

Purpose

Virtual try-on (VTO) technology with three-dimensional (3D) body scanning in a mobile application is a relatively new technique for selling custom-fit apparel. VTO involves scanning and measuring one's body and visualizing the fit of a garment on a 3D avatar. The purpose of this study is to explore consumers' experiences toward the custom-fit T-shirts and online mass customization (MC) services using the VTO technology found in online consumer reviews (OCRs).

Design/methodology/approach

A total of 297 OCRs were collected from the Amazon's Made for You site that uses VTO technology for the MC process. A qualitative content analysis, within a mixed method research process, was used to determine systematically the meanings within qualitative data with quantitative results. In the qualitative approach, combinations of two coding processes were employed, which were concept-driven (i.e., deductive/a priori) and data-driven (i.e., inductive/emergent) coding processes. In the quantitative approach, the prevalence of each coding in terms of its valence was calculated based on frequencies. Intercoder reliability reached 96 per cent.

Findings

In OCRs of customized apparel products and online MC services using VTO technology, consumers described expectations, perceived performance, dis/confirmation, dis/satisfaction, outcomes of dis/satisfaction and descriptive information. Those with expectations often expressed skepticism about the product and the MC process using VTO technology at the pre-consumption stage. In OCRs, they used four product dimensions and two service dimensions of perceived performance. Consumers had positive (negative) confirmation when the performance of the T-shirts and/or services worked better (worse) than their expectations. The OCRs also included dis/satisfaction with a product and/or service, its outcomes and descriptive information.

Originality/value

This study identified a resulting framework to identify the content in OCRs of the custom-fit T-shirts and online MC services that use VTO technology. This study extends the expectation confirmation theory by adding multiple dimensions (i.e., four product dimensions and two service dimensions) as well as more outcomes of dis/satisfaction (not limited to repurchase intentions). This study provides practical suggestions for online MC companies who are using or planning to use VTO technology on how to improve consumers' satisfaction with customized T-shirts using VTO technology.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1361-2026

Keywords

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