scholarly journals Managerial characteristics and budget use in festival organizations

2020 ◽  
Author(s):  
Per Ståle Knardal ◽  
Trond Bjørnenak
Keyword(s):  
Popular Culture ◽  
Positive Association ◽  
Educational Background ◽  
Individual Characteristics ◽  
Management Control ◽  
Upper Echelons ◽  
Upper Echelons Theory ◽  
Ex Post ◽  
Coordination Process ◽  
And Control

Abstract Festivals are an important part of popular culture and have increased in popularity in recent decades. However, they remain relatively unexplored in the accounting literature, and understanding of the use of management control tools in this context is low. This study aims to investigate the use of budgets in festivals. Informed by upper echelons theory, it investigates how individual and observable characteristics of festival managers are associated with variations in the use of budgets. The study is based on a survey of 61 festival managers from 40 festivals. The findings suggest that festival budgets are particularly important in the planning and coordination process but used less frequently for ex post evaluations. The findings also indicate a positive association between a business educational background and the use of budgets for most purposes, with the exceptions of performance evaluation and reward. This paper contributes to the literature on accounting in popular culture in general and in festivals specifically. Through its application of upper echelons theory, it also contributes to the management accounting and control literature, showing how individual characteristics of managers influence the use of budgets.

Do management control systems in SMEs reflect CEO demographics?

2014 ◽  
Vol 21 (3) ◽  
pp. 470-488 ◽  
Author(s):  
Anne-Mie Reheul ◽  
Ann Jorissen
Keyword(s):  
System Design ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Upper Echelons ◽  
Content Type ◽  
Evaluation Systems ◽  
Upper Echelons Theory ◽  
Planning And Control ◽  
And Control

Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises (SMEs). Design/methodology/approach – The authors use survey data from 189 Belgian SMEs and perform regression analyses to investigate the relation between the CEO demographics tenure, education and experience and various aspects of MCS design, controlling for the classical contingent variables. Findings – CEO tenure and education are related to evaluation system design, but there is no link between CEO demographics and planning and control system design. The lack of managerial discretion concerning planning and control systems could be explained by their more external and observable character, giving rise to pressures to comply with institutional norms (“good practices”). The presence of discretion concerning the design of evaluation systems could be due to their internal character. Practical implications – Since evaluation systems are an important determinant of work-related attitudes and can lead to dysfunctional behavior, it is important for company owners and board members to consider the demographics of present or new CEOs, and to understand the associated inclinations reflected in evaluation systems. Originality/value – The authors apply a more comprehensive approach than (the few) existing SME studies by relating a larger number of CEO demographics to a more comprehensive set of MCS elements, controlling for a larger group of contingent variables. Moreover, the authors fill gaps in the upper echelons and MCS literature.

scholarly journals Top management team diversity and firm performance: Empirical evidence from the fashion and luxury industry

2017 ◽  
Vol 15 ◽  
pp. 325-340 ◽  
Author(s):  
Domenico Rocco Cambrea ◽  
Giorgia Lussana ◽  
Fabio Quarato ◽  
Paola Varacca Capello
Keyword(s):  
Firm Performance ◽  
Research Question ◽  
Top Management Team ◽  
Educational Background ◽  
Management Team ◽  
Top Management ◽  
Luxury Brands ◽  
Upper Echelons ◽  
Term Survival ◽  
Upper Echelons Theory

The purpose of this study is to advance the current understanding of the relationship between top management team (TMT) diversity and firm performance in the fashion and luxury industries. Predictions from the relevant theoretical perspectives – namely, Upper Echelons and Social Psychology theories – are often conflicting, and the controversial nature of this phenomenon together with the lack of empirical studies in the fashion and luxury industries have inspired the research question to investigate the link between TMT diversity and firm performance. Moreover, this is even more relevant in a setting where human capital management is one of the main keys to the long-term survival of fashion and luxury brands. To this extent, a principal component analysis and subsequent regression analyses have been performed on a sample of 78 listed companies operating in the fashion and luxury industries, over the five-year period 2011-2015. Results indicate that TMTs with greater gender, international experience, and educational background diversity are positively associated with higher firm performance. Hence, we found support for the Upper Echelons Theory, which predicts organizational outcomes as a function of managerial characteristics, thus offering few practical implications for companies operating in these industries.

Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector?

2019 ◽  
Vol 30 (3) ◽  
pp. 465-484 ◽  
Author(s):  
Eugenio Anessi-Pessina ◽  
Mariafrancesca Sicilia
Keyword(s):  
Public Sector ◽  
Personality Traits ◽  
Online Survey ◽  
Individual Characteristics ◽  
Financial Data ◽  
Local Elections ◽  
Upper Echelons ◽  
The Public ◽  
Upper Echelons Theory ◽  
Top Managers

Abstract Drawing on upper echelons theory, the article investigates the potential impact of top managers’ background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. The empirical setting is provided by the CFOs of Italian municipalities with populations above 15,000 over a 3-year period (2012–14). Financial data are drawn from existing databases. Non-financial data are collected through an online survey. The results show that top managers’ individual characteristics and traits do influence the extent of accounting manipulation. In particular, revenue misrepresentation was found to be smaller in the presence of female managers, managers with degrees in business administration, and managers describing themselves as “conscientious”. These effects on accounting manipulation were moderated by auditors’ and opposition councilors’ oversight, managers’ experience, and the presence of local elections. The article extends upper echelons theory and its applications in several directions: from the private to the public context, from CEOs to CFOs, from managerial decisions in general to accounting choices, and from background and demographic variables to personality traits.

scholarly journals Analysis of Pneumonia Occurrence in Relation to Climate Change in Tanga, Tanzania

2021 ◽  
Vol 18 (9) ◽  
pp. 4731
Author(s):  
Samweli Faraja Miyayo ◽  
Patrick Opiyo Owili ◽  
Miriam Adoyo Muga ◽  
Tang-Huang Lin
Keyword(s):  
Climate Change ◽  
Negative Binomial ◽  
Health Management ◽  
Severe Pneumonia ◽  
Positive Association ◽  
Negative Binomial Regression ◽  
Health Management Information System ◽  
Cold Temperatures ◽  
Climate Indicators ◽  
And Control

In 2018, 70% of global fatalities due to pneumonia occurred in about fifteen countries, with Tanzania being among the top eight countries contributing to these deaths. Environmental and individual factors contributing to these deaths may be multifaceted, but they have not yet been explored in Tanzania. Therefore, in this study, we explore the association between climate change and the occurrence of pneumonia in the Tanga Region, Tanzania. A time series study design was employed using meteorological and health data of the Tanga Region collected from January 2016 to December 2018 from the Tanzania Meteorological Authority and Health Management Information System, respectively. The generalized negative binomial regression technique was used to explore the associations between climate indicators (i.e., precipitation, humidity, and temperature) and the occurrence of pneumonia. There were trend differences in climate indicators and the occurrence of pneumonia between the Tanga and Handeni districts. We found a positive association between humidity and increased rates of non-severe pneumonia (incidence rate ratio (IRR) = 1.01; 95% CI: 1.01–1.02; p ≤ 0.05) and severe pneumonia (IRR = 1.02; 95% CI: 1.01–1.03; p ≤ 0.05). There was also a significant association between cold temperatures and the rate of severe pneumonia in Tanga (IRR = 1.21; 95% CI: 1.11–1.33; p ≤ 0.001). Other factors that were associated with pneumonia included age and district of residence. We found a positive relationship between humidity, temperature, and incidence of pneumonia in the Tanga Region. Policies focusing on prevention and control, as well as promotion strategies relating to climate change-related health effects should be developed and implemented.

Charismatic leadership at the strategic level: A new application of upper echelons theory

2004 ◽  
Vol 15 (3) ◽  
pp. 355-380 ◽  
Author(s):  
David A Waldman ◽  
Mansour Javidan ◽  
Paul Varella
Keyword(s):  
Charismatic Leadership ◽  
Upper Echelons ◽  
Upper Echelons Theory

Recorded Business Meetings and AI Algorithmic Tools: Negotiating Privacy Concerns, Psychological Safety, and Control

2021 ◽  
pp. 232948842110370
Author(s):  
Peter W. Cardon ◽  
Haibing Ma ◽  
Carolin Fleischmann
Keyword(s):  
Social Contract ◽  
Data Privacy ◽  
Psychological Safety ◽  
Two Dimensions ◽  
Management Control ◽  
Privacy Concerns ◽  
Business Meetings ◽  
Control Versus ◽  
Algorithmic Analysis ◽  
And Control

Artificial intelligence (AI) algorithmic tools that analyze and evaluate recorded meeting data may provide many new opportunities for employees, teams, and organizations. Yet, these new and emerging AI tools raise a variety of issues related to privacy, psychological safety, and control. Based on in-depth interviews with 50 American, Chinese, and German employees, this research identified five key tensions related to algorithmic analysis of recorded meetings: employee control of data versus management control of data, privacy versus transparency, reduced psychological safety versus enhanced psychological safety, learning versus evaluation, and trust in AI versus trust in people. More broadly, these tensions reflect two dimensions to inform organizational policymaking and guidelines: safety versus risk and employee control versus management control. Based on a quadrant configuration of these dimensions, we propose the following approaches to managing algorithmic applications to recording meeting data: the surveillance, benevolent control, meritocratic, and social contract approaches. We suggest the social contract approach facilitates the most robust dialog about the application of algorithmic tools to recorded meeting data, potentially leading to higher employee control and sense of safety.

Neurotechnology as a factor of the educational process transformation

2021 ◽  
pp. 98-13
Author(s):  
Л.Д. Александрова ◽  
Р.А. Богачева ◽  
Т.А. Чекалина ◽  
М.В. Максимова ◽  
В.И. Тимонина
Keyword(s):  
Effective Means ◽  
Individual Characteristics ◽  
Educational Process ◽  
Special Equipment ◽  
Research Areas ◽  
Long Time ◽  
Mental Abilities ◽  
The Individual ◽  
And Control

Изучение возможностей мозга для повышения качества обучения находится в центре внимания педагогической науки уже много лет. Развитие цифровизации позволило использовать в исследованиях специальное оборудование, с помощью которого можно оценивать и контролировать работу мозга, развивать умственные способности, познавательные функции и т. п. Нейротехнологии стали эффективным средством, позволяющим трансформировать образовательный процесс за счет подбора специального учебного контента с учетом индивидуальных особенностей обучающихся. Вместе с тем возникает необходимость в конкретизации терминологии и определении актуальных направлений исследований в данной области. For a long time, the study of the brain capabilities for the improvement of the quality of education has been an urgent direction in pedagogical science. Due to the development of digitalization, new areas of research have emerged related to the use of special equipment that makes it possible to assess and control brainwork, develop mental abilities, cognitive functions, etc. One of them is neurotechnology, which is an effective means of transforming the educational process: it offers educational content based on the individual characteristics of students. Thus, a need to concretize the terminology and determine the current research areas arises. The article aims to attempt to fill this gap with the help of a representative analysis of publications on neurotechnologies, as well as the essence of neuroeducation.

Strategic Directions for AI: The Role of CIOs and Boards of Directors

MIS Quarterly ◽  
2021 ◽  
Vol 45 (3) ◽  
pp. 1603-1644
Author(s):  
Jingyu Li ◽  
◽  
Mengxiang Li ◽  
Xincheng Wang ◽  
Jason Bennett Thatcher ◽  
...  
Keyword(s):  
Boards Of Directors ◽  
Top Management Teams ◽  
Chief Information Officers ◽  
Upper Echelons ◽  
Listed Firms ◽  
Upper Echelons Theory ◽  
Strategic Direction ◽  
New Business ◽  
Post Hoc

This paper applies upper echelons theory to investigate whether chief information officers (CIOs) and boards of directors affect the development of AI orientation, which represents firms’ overall strategic direction and goals regarding the introduction and application of artificial intelligence (AI)technology. We tested our model using a dataset drawn from 1,454 publicly listed firms in China. Our findings show that the presence of a CIO positively influences AI orientation and that board educational diversity, R&D experience, and AI experience positively moderate the CIO’s effect on AI orientation. Our post hoc analysis further demonstrates that these board characteristics represent contingencies that impact AI orientation but not conventional IT orientation. This paper contributes to the upper echelons literature and IT management research by offering contextualized arguments that explain new business and IT strategies such as AI orientation. Further, our findings suggest important implications about how to build top management teams and boards capable of effectively developing AI orientations

Study and Simulation on the Energy Efficiency Management Control Strategy of Ship Based on Clean Propulsion System

2015 ◽  
Author(s):  
Kai Wang ◽  
Xinping Yan ◽  
Yupeng Yuan
Keyword(s):  
Energy Efficiency ◽  
Energy Consumption ◽  
Control Strategy ◽  
Control Strategies ◽  
Management Control ◽  
Propulsion System ◽  
Power Requirement ◽  
Doubly Fed ◽  
System Configurations ◽  
And Control

Nowadays, with the higher voice of ship energy saving and emission reduction, the research on energy efficiency management is particularly necessary. Energy efficiency management and control of ships is an effective way to improve the ship energy efficiency. In this paper, according to the new clean propulsion system configurations of 5000 tons of bulk carrier, the energy efficiency management control strategy of the clean propulsion system is designed based on the model of advanced brushless doubly-fed shaft generator, propulsion system using LNG/diesel dual fuel engine and energy consumption of the main engine for reducing energy consumption. The simulation model of the entire propulsion system and the designed control strategy were designed. The influence of the engine speed on the ship energy efficiency was analyzed, and the feasibility of the energy efficiency management control strategies was verified by simulation using Matlab/Simulink. The results show that the designed strategies can ensure the power requirement of the whole ship under different conditions and improve the ship energy efficiency and reduce CO2 emissions.

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