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Article
Publication date: 2 September 2014

Jacob Peng and Caroline O. Ford

The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has…

Abstract

Purpose

The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has focussed on the direct effect of information technology (IT) on user behaviors, there is a lack of research investigating possible mediating factors of this relationship. As such, the paper examines the impact of affect and its effect on users’ behavior when using ITs.

Design/methodology/approach

The authors conduct an experiment to investigate possible behavior differences due to affect formulated in the early phase of pre-travel approval and the use of IT in the expense reporting phase. Consistent with social presence theory, the experiment participants engage in the pre-travel approval and expense reporting phases using either face-to-face communication (high-social presence) or web-based communication (low-social presence). The authors manipulate conditions in which affect is formulated by varying the manager's responses to the pre-travel approval request between positive and negative. All participants in the experiment then file an expense report.

Findings

The authors find that negative managerial support for employees’ pre-travel requests and the resulting negative employee affect have a significant impact on expense reporting behavior. Social presence during the pre-travel approval and expense reporting phases itself is not a sufficient factor to explain variations in final expense reporting behavior. However, when considering manager responsiveness, employee affect, and social presence together, the authors find that social presence is not an isolated factor. If an employee forms negative feelings, a low-social presence as observed in web-based communication leads to more undesired expense reporting behavior.

Research limitations/implications

Results of this study contribute both to research and practice. This research is the first to investigate expense reporting fraud in a controlled experiment to isolate possible causes of the behavior using an experiment methodology. In addition, the paper investigates two very important factors identified in the prior literature as critical factors explaining the effect of using ITs on actual behaviors: manager responsiveness and social presence.

Practical implications

As companies seek help from ITs to process and manage expense reports in order to curb ever-rising operating costs, an important but unapparent assumption is consistently overlooked: do people act the same way when facing the less-human IT as when facing a real person? This study contributes to the literature by investigating this issue from two perspectives, the psychological factor due to manager responsiveness and the effect of social presence by using less-human IT to complete the expense report process.

Originality/value

Recent economic situations have put pressure on organizations to cut costs by implementing new technologies to streamline expense reporting processes. At the same time, deterring fraudulent behavior is also a top priority in many organizations. This study provides evidence that psychological factors cannot be overlooked when information systems are used to improve business processes and prevent fraud.

Details

Journal of Applied Accounting Research, vol. 15 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 28 October 2013

Xiaodan Dong, Christian Andrew Hinsch, Shaoming Zou and Huifen Fu

The purpose of this study is to provide new insights into the link between market orientation (MO) and strategic performance by disaggregating the MO construct. With a focus on…

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Abstract

Purpose

The purpose of this study is to provide new insights into the link between market orientation (MO) and strategic performance by disaggregating the MO construct. With a focus on responsiveness, a crucial element of MO, this research explores antecedents as well as outcomes in the strategic business units (SBUs) of MNCs. The decision-making structure of the firm was modeled as a moderator of the link between responsiveness and performance.

Design/methodology/approach

Survey data from upper level managers employed by 126 MNC SBUs representing 23 industries were collected.

Findings

The key findings indicate that: responsiveness mediates the link between intelligence generation and strategic performance; responsiveness also mediates the link between resource flexibility and strategic performance; and the link between responsiveness and strategic performance is moderated by the SBU's decision-making structure (i.e. centralization).

Originality/value

This study contributes to the conceptual precision of the composite construct MO, and also illustrates an avenue to increase strategic performance. Managerially, it provides managers with prescriptive suggestions for leveraging the value of the elements of MO with respect to the firm's decision-making structure.

Details

International Marketing Review, vol. 30 no. 6
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 12 December 2018

Samson Oluseun Ojekalu, Olatoye Ojo, Timothy Tunde Oladokun, Sumoila Aremu Olabisi and Sunday Samuel Omoniyi

The purpose of this paper is to assess the service quality (SQ) of property managers of shopping complexes in Ibadan with a view to improving management practice.

Abstract

Purpose

The purpose of this paper is to assess the service quality (SQ) of property managers of shopping complexes in Ibadan with a view to improving management practice.

Design/methodology/approach

Primary data were used for the study through questionnaire administration. Ibadan was stratified into five axes using existing major roads where shopping complexes were highly concentrated. From each axis, 33, 65, 48, 64 and 66 shopping complexes were identified (Oyo State Ministry of Land, Housing and Survey, 2017), and the systematic sampling technique (20 percent) was adopted to select 57 out of 276 shopping complexes and 192 (10 percent) out of 1919 occupiers of the shopping complexes in the study area. In total, 157 occupiers responded to the questionnaire, and the data were analyzed using mean ranking and stepwise multiple regression.

Findings

This study found that professionalism, tangible, assurance and empathy dimensions of SQ were rated fair, whereas reliability and responsiveness dimensions were rated poor. Also, stepwise multiple regression analysis predicted 78.5 percent overall SQ of property managers, and assurance, professionalism and empathy dimensions contributed significantly to the overall SQ. Hence, reliability and responsiveness dimensions of SQ need to be improved. It is expected that the findings of this study will help property managers to understand the role of various dimensions of SQ for enhanced property management practice.

Originality/value

The study is one of the few studies that assessed the SQ of property managers of shopping complex with a view to improving its management practice.

Details

Property Management, vol. 37 no. 3
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 15 October 2019

Keshab Ray and Meenakshi Sharma

There is a lacuna in research work in terms of understanding how Indian IT organizations can become global brands. Benchmarking has not received much attention in marketing…

Abstract

Purpose

There is a lacuna in research work in terms of understanding how Indian IT organizations can become global brands. Benchmarking has not received much attention in marketing literature due to lack of benchmarking framework, and IT organizations are yet to make progress in benchmarking. The purpose of this paper is to examine the impact of brand strength on global branding by developing a conceptual benchmarking framework for Indian IT organizations.

Design/methodology/approach

Semi-structured in-depth interviews are conducted with thirty middle-level managers from two Indian IT organizations, two US-based global IT organizations and one UK-based leading bank, which is a customer of these IT organizations.

Findings

Results show a positive relationship between brand strength and global branding, between customer loyalty and global branding, between brand loyalty and competitive advantage and between global branding and competitive advantage. Indian IT organizations can benchmark global IT organizations to improve delivering brand promise, positioning, awareness building and authenticity toward making Indian IT organizations future ready to address the entire breadth of opportunities in the evolving world of cloud and digital.

Practical implications

This research helps managers with a brand strength-based benchmarking framework toward global branding of Indian IT organizations.

Social implications

IT is instrumental for rapid growth of Indian’s economy. India should optimally utilize its greatest wealth, its human potential, with the latent global demand in IT through building global IT brands.

Originality/value

The originality of the study lies in conducting a qualitative study on global branding of Indian IT organizations and also proposing a conceptual benchmarking framework. The study further validates the model using qualitative analysis.

Details

Benchmarking: An International Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 1 December 1996

Lea Prevel Katsanis, Jean‐Paul G. Laurin and Dennis A. Pitta

Examines the types and characteristics of the new forms of the brand management system in marketing organizations as identified in previous research and previous existing research…

2181

Abstract

Examines the types and characteristics of the new forms of the brand management system in marketing organizations as identified in previous research and previous existing research on performance appraisal systems. Draws linkages between the two systems to provide a framework for maximizing individual product manager’s performance, thereby maximizing overall organizational performance. Sets out a number of managerial implications and suggests areas for future research.

Details

Journal of Product & Brand Management, vol. 5 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

Book part
Publication date: 21 July 2020

Stefan Linder and Johanna Sax

Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in decision-making…

Abstract

Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in decision-making about market-related and product-related questions has been suggested as one way of enhancing this strategic responsiveness; abandoning formal planning, such as annual budgets, has been another. Yet, empirical evidence on the matter is scarce and conflicting. Drawing on data from Denmark’s 500 largest firms, we show that participation of middle managers in decision-making about new products and markets to serve, in-deed, increases firms’ strategic responsiveness as assessed by a reduction in firms’ downside risk. However, this effect is not a direct one. Nor does it interact positively or negatively with the emphasis put on formal planning as submitted in literature. Our evidence suggests that emphasis on planning mediates the relation between stronger participation of middle managers in decision-making and the increase in firms’ strategic responsiveness. This has implications for ongoing theory building and practice.

Details

Adapting to Environmental Challenges: New Research in Strategy and International Business
Type: Book
ISBN: 978-1-83982-477-7

Keywords

Article
Publication date: 6 February 2017

Tuan Luu

The interaction between opening and closing behaviors of ambidextrous leadership produces “change” force throughout the organization in proactive response to market forces. This…

1470

Abstract

Purpose

The interaction between opening and closing behaviors of ambidextrous leadership produces “change” force throughout the organization in proactive response to market forces. This research aims to assess the role of ambidextrous leadership in fostering entrepreneurial orientation (EO) and market responsiveness. The research also seeks an insight into how external supply chain integration moderates the positive effect of EO on market responsiveness.

Design/methodology/approach

Research data were collected from 327 meso-level managers and 517 subordinates from chemical manufacturing companies in the Vietnam business context.

Findings

Research findings shed light on the positive effect of ambidextrous leadership on EO, which in turn contributes to market responsiveness. The moderation role that external supply chain integration plays on the EO–market responsiveness linkage was also grounded on the data set.

Originality/value

Through the identification of the predictive roles of ambidextrous leadership and EO for market responsiveness, the current research indicates the convergence between leadership, EO and market responsiveness research streams.

Details

Journal of Business & Industrial Marketing, vol. 32 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 28 August 2009

Daekwan Kim and Erin Cavusgil

As measuring returns on intangible assets has become more and more crucial in the contemporary business environment, this study seeks to explore the impact of a firm's…

3386

Abstract

Purpose

As measuring returns on intangible assets has become more and more crucial in the contemporary business environment, this study seeks to explore the impact of a firm's supply‐chain specific intangible assets on firm performance, drawing on the dynamic capabilities view of the firm.

Design/methodology/approach

As an exploratory study that links supply chain activities with firm brand, the study investigates how a firm's supply chain characteristics, such as interfirm activity integration, interfirm system integration, and supply chain responsiveness, affect brand equity and ultimately firm performance, based on responses from 184 US supply chain managers.

Findings

The results of the study indicate that both interfirm system integration and supply chain responsiveness have a direct positive effect on brand equity. However, the effect of interfirm activity integration on brand equity is totally mediated by supply chain responsiveness.

Research limitations/implications

The study relied on a single informant from each business unit in testing the study framework, investigating a selected few supply chain specific antecedents of brand equity only. The supply chain specific characteristics of the firm the study explored deserve more research attention in the literature as they directly or indirectly help enhance brand equity. Supply chain integration is multidimensional: interfirm activity integration and interfirm system integration. The effect of interfirm activity integration on brand equity is totally mediated by supply chain responsiveness.

Practical implications

Managers should understand the importance of their supply chain activities in improving and managing brand equity.

Originality/value

The study explores supply chain specific antecedents of a firm's brand equity for the first time.

Details

Journal of Business & Industrial Marketing, vol. 24 no. 7
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 7 July 2022

Manal Munir, Muhammad Shakeel Sadiq Jajja and Kamran Ali Chatha

This study aims to identify critical capabilities to address unforeseen and novel disruptions, such as those instigated by COVID-19, and explore their role as essential enablers…

2569

Abstract

Purpose

This study aims to identify critical capabilities to address unforeseen and novel disruptions, such as those instigated by COVID-19, and explore their role as essential enablers of supply chain resilience and responsiveness, leading to improved performance.

Design/methodology/approach

The structural equation modeling technique was employed for analyzing the proposed associations using survey data from 206 manufacturers operating during the COVID-19 pandemic in a developing country, Pakistan.

Findings

Key findings show how improvisation and anticipation act distinctly yet jointly to facilitate supply chain resilience and responsiveness during the COVID-19 pandemic. Also, data analytics capability positively affects anticipation and improvisation, which mediate the effect of data analytics on supply chain resilience and responsiveness.

Research limitations/implications

The findings contribute to the theoretical and empirical understanding of the existing literature, suggesting that a combination of improvisation, anticipation and data analytics capabilities is highly imperative for enhancing supply chain resilience and responsiveness in novel and unexpected disruptions.

Originality/value

This is the first study to examine the impact of data analytics on improvisation and anticipation and the latter as complementary capabilities to enhance supply chain resilience and responsiveness. The empirical investigation explores the interplay among data analytics, improvisation, and anticipation capabilities for enhancing supply chain resilience, responsiveness, and performance during the unforeseen and novel disruptions, such as brought to bear by the COVID-19 pandemic.

Details

International Journal of Operations & Production Management, vol. 42 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Book part
Publication date: 11 November 2014

Zeger van der Wal

This qualitative interview study compares public value prioritizations of ministers, members of parliament and senior public managers in the Netherlands. This article aims to…

Abstract

Purpose

This qualitative interview study compares public value prioritizations of ministers, members of parliament and senior public managers in the Netherlands. This article aims to answer the following central research question: how do Dutch political elites and administrative elites differ in their interpretation and prioritization of public values?

Design/methodology/approach

Based on coding and categorization of 65 interviews this article shows how government elites in advanced western democracies interpret and assess four crucial public values: responsiveness, expertise, lawfulness and transparency.

Findings

Political elites and administrative elites in the Netherlands are more similar than different in their prioritization and perceptions of public values. Differences are strongly related to role conceptions and institutional responsibilities, which are more traditional than most recent literature on politico-administrative dynamics would suggest.

Research limitations/implications

Our qualitative findings are hard to generalize to larger populations of politicians and public managers in the Netherlands, let alone beyond the Netherlands. However, the testable research hypotheses we derive from our explorative study merit future testing among larger populations of respondents in different countries through survey research.

Practical implications

Experienced values differences between both groups are smaller than their mutual perceptions would suggest.

Originality/value

Most research on public values is quantitative in nature and focuses exclusively on public managers. By adding the politician to the equation we improve our understanding of how public values are enacted in real life and set the tone for a more inclusive research agenda on public values.

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Keywords

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