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1 – 10 of 494Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing…
Abstract
Purpose
Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.
Design/methodology/approach
This study collects data using a case study of a firm in the green energy construction sector.
Findings
Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.
Originality/value
This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.
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Gina Gaio Santos, José Carlos Pinho, Ana Paula Ferreira and Márcia Vieira
Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and…
Abstract
Purpose
Drawing on the conservation of resources (COR) theory, this study aims to assess the moderating effect of the psychological contract (PC) type (relational, transactional and balanced) on the relationship between psychological contract breach (PCB) and organizational citizenship behaviours (OCBs).
Design/methodology/approach
The authors administered a survey to a sample of 159 nurses working in a large public hospital. To analyse the survey data, the authors used partial least squares with SmartPLS v.3.3, a variance-based structural equation modelling technique that combines principal component analysis, path analysis and regression analysis.
Findings
This study shows that nurses counteract the loss of resources following a PCB by investing more in stronger interpersonal relationships with co-workers and patients as a way to recuperate from resource loss and gain social resources. In addition, the moderating effect of the PC type reinforces the relationship between a PCB and OCB in a way that relational and balanced PC types support OCB-I positively but negatively OCB-O. Furthermore, the transactional PC does not reinforce negatively the link between PCB and OCB-I, and the negative interacting effect on the PCB and OCB-O link is only partially supported.
Research limitations/implications
The study findings are grounded on a cross-sectional research design and a convenience sampling strategy.
Practical implications
The results highlight the relevance of human resources management practices centred on employee involvement and participatory supervision styles for ensuring OCB display at the workplace.
Originality/value
The results add new evidence to COR theory by highlighting the importance of social resources as a mitigator in the relationship between nurses’ PCB and OCB towards co-workers and patients (OCB-I). Hence, the OCB-I display will vary in function of the target and the moderating effect of PC type (relational, balanced or transactional).
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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Myriam Quinones, Jaime Romero, Anne Schmitz and Ana M. Díaz-Martín
User acceptance is a necessary precondition to implementing self-driving buses as a solution to public transport challenges. Focusing on potential users in a real-life setting…
Abstract
Purpose
User acceptance is a necessary precondition to implementing self-driving buses as a solution to public transport challenges. Focusing on potential users in a real-life setting, this paper aims to analyze the factors that affect their willingness to use public autonomous shuttles (PASs) as well as their word-of-mouth (WOM) intentions.
Design/methodology/approach
Grounded on Unified Theory of Acceptance and Use of Technology (UTAUT2), the study was carried out on a sample of 318 potential users in a real-life setting. The hypothesized relationships were tested using partial least squares structural equation modeling (PLS-SEM).
Findings
The study reveals that performance expectancy, facilitating conditions, hedonic motivation and trust are significant predictors of PAS usage intention, which is, in turn, related to WOM communication. Additionally, the factors that impact the intention to use a PAS are found to exert an indirect effect on WOM, mediated by usage intention.
Practical implications
This study includes practical insights for transport decision-makers on PAS service design, marketing campaigns and WOM monitoring.
Originality/value
While extant research focuses on passengers who have tried autonomous shuttles in experimental settings, this article adopts the perspective of potential users who have no previous experience with these vehicles and identifies the link between usage intention and WOM communication in a real-life traffic environment.
研究目的
若要引入自動駕駛巴士來解決公共交通的問題和挑戰,一個必不可少的先決條件是得到用戶的認可。本研究透過重點分析活在真實生活環境中的潛在用戶,來探討影響他們使用公共自動交通工具的意願和口碑動機的各個因素。
研究的設計/方法
本研究以延伸整合型科技接受模式為基礎,對一個涵蓋處身於真實生活環境中318名潛在用戶的樣本進行分析和探討。研究人員以偏最小平方法的結構方程模型 (PLS-SEM), 去測試各個被假設的關聯。
研究結果
研究結果顯示,績效期望、有利條件、享樂動機和信任均明顯能夠預測人們使用公共自動交通工具的意願,而人們使用公共自動交通工具的意願又反過來與口碑溝通有所相關。另外,研究人員發現,影響人們使用公共自動交通工具意願的各個因素,對口碑會產生間接的影響,而使用意願是會起著調節作用的。
研究的原創性
現存的學術研究均聚焦分析那些曾於實驗設置下坐過自動交通工具的人士,而本研究卻採用從未坐過自動交通工具人士的角度來進行分析與探討,並且找出了於實際的交通環境裡、使用意願與口碑溝通之間的關聯。
實務方面的啟示
本研究提供的啟示,對有關公共自動交通工具服務設計、市場營銷活動和口碑監督工作的運輸決策者來說頗具實務意義。
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This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…
Abstract
Purpose
This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).
Design/methodology/approach
Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.
Findings
The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.
Research limitations/implications
This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.
Practical implications
Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.
Originality/value
This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.
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Michael Adu Kwarteng, Alex Ntsiful, Christian Nedu Osakwe and Kwame Simpe Ofori
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy…
Abstract
Purpose
This study proposes and validates an integrated theoretical model involving the theory of planned behavior (TPB), health belief model (HBM), personal norms and information privacy to understand determinants of acceptance and resistance to the use of mobile contact tracing app (MCTA) in a pandemic situation.
Design/methodology/approach
This study draws on online surveys of 194 research respondents and uses partial least squares structural equation modeling (PL-SEM) to test the proposed theoretical model.
Findings
The study establishes that a positive attitude towards MCTA is the most important predictor of individuals' willingness to use MCTA and resistance to use MCTA. Furthermore, barriers to taking action positively influence resistance to the use of MCTA. Personal norms negatively influence resistance to the use of MCTA. Information privacy showed a negative and positive influence on willingness to use MCTA and use the resistance of MCTA, respectively, but neither was statistically significant. The authors found no significant influence of perceived vulnerability, severity, subjective norms and perceived behavioral control on either acceptance or use resistance of MCTA.
Originality/value
The study has been one of the first in the literature to propose an integrated theoretical model in the investigation of the determinants of acceptance and resistance to the use of MCTA in a single study, thereby increasing the scientific understanding of the factors that can facilitate or inhibit individuals from engaging in the use of a protection technology during a pandemic situation.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-10-2021-0533
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Mohammed Al Kailani, Aysha Al Dhaheri and Wael Sheta
Interior workspace environments use exclusively artificial light, resulting in a loss of biological connection and natural light quality, as well as greater energy consumption…
Abstract
Purpose
Interior workspace environments use exclusively artificial light, resulting in a loss of biological connection and natural light quality, as well as greater energy consumption. The purpose of the study is to identify a suitable system that can provide natural light to such interior spaces throughout the day while supplementing it with artificial light when necessary. The fundamental aim is to provide insights into the most effective solutions for energy-efficient lighting design in the UAE's environment, with the potential to lower energy consumption related to interior lighting.
Design/methodology/approach
The study adopted an empirical approach to gather and analyze primary data based on field measurements to understand and assess existing lighting conditions, as well as DIALux lighting simulation software to test the efficacy of the proposed HLS in terms of natural light delivery, illumination quality and energy consumption. A branch of a local bank in the United Arab Emirates, situated inside one of the shopping malls where there is no natural light penetration, has been chosen as a case study.
Findings
The findings of comparing the base case to four probable scenarios that used HLS revealed that the third scenario, which uses 100% pure sunshine and 35% artificial LED light during daylight operations and 100% LED light during night duty, is considered to be optimal in terms of illumination quality and energy efficiency.
Originality/value
The study demonstrated the potential of innovative lighting to improve the visual working environment in interior spaces with limited access to direct natural lighting, especially in arid regions, where sunlight is plentiful throughout the year. The study contributes new insights into the establishment of lighting-related recommendations and standards for the UAE context. This may include advice for sustainable construction practices, lighting guidelines or incentives to encourage the use of hybrid lighting technology in commercial and institutional buildings.
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Lilian M. de Menezes and Ana B. Escrig-Tena
This paper aims to improve our understanding of performance measurement systems in the health and care sector, by focussing on employee reactions to core performance measurement…
Abstract
Purpose
This paper aims to improve our understanding of performance measurement systems in the health and care sector, by focussing on employee reactions to core performance measurement practices. Targets and monitoring are hypothesised to be associated with employee perceptions of job control, supportive management and job demands, which in turn, are expected to be linked to employee-wellbeing and organisational commitment.
Design/methodology/approach
Matched employee workplace data are extracted from a nationally representative and publicly available survey. Structural equation models are estimated.
Findings
Performance measurement systems are neither perceived as resources nor additional demands. Setting many targets and a focus on productivity can lead to negative employee outcomes, since these positively correlate with perceptions of job demands, which negatively correlate with employee wellbeing. However, monitoring financial performance and monitoring employee performance may be helpful to managers, as these are positively associated with employee perceptions of job control and supportive management, which positively correlate with job satisfaction and organisational commitment and, negatively, with anxiety. Overall, common criticisms of performance measurement systems in healthcare are questioned.
Originality/value
Given the lack of consensus on how performance measurement systems can influence employee experiences and outcomes, this study combines theories that argue for performance measurement systems in managing operations with models developed by psychologists to describe how perceptions of the work conditions can affect employee attitude and wellbeing. A conceptual model is therefore developed and tested, and potential direct and indirect effects of performance measurement systems in the health sector are inferred.
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Robert Mwanyepedza and Syden Mishi
The study aims to estimate the short- and long-run effects of monetary policy on residential property prices in South Africa. Over the past decades, there has been a monetary…
Abstract
Purpose
The study aims to estimate the short- and long-run effects of monetary policy on residential property prices in South Africa. Over the past decades, there has been a monetary policy shift, from targeting money supply and exchange rate to inflation. The shifts have affected residential property market dynamics.
Design/methodology/approach
The Johansen cointegration approach was used to estimate the effects of changes in monetary policy proxies on residential property prices using quarterly data from 1980 to 2022.
Findings
Mortgage finance and economic growth have a significant positive long-run effect on residential property prices. The consumer price index, the inflation targeting framework, interest rates and exchange rates have a significant negative long-run effect on residential property prices. The Granger causality test has depicted that exchange rate significantly influences residential property prices in the short run, and interest rates, inflation targeting framework, gross domestic product, money supply consumer price index and exchange rate can quickly return to equilibrium when they are in disequilibrium.
Originality/value
There are limited arguments whether the inflation targeting monetary policy framework in South Africa has prevented residential property market boom and bust scenarios. The study has found that the implementation of inflation targeting framework has successfully reduced booms in residential property prices in South Africa.
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Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri
While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…
Abstract
Purpose
While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.
Design/methodology/approach
A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.
Findings
Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.
Originality/value
The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.
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