scholarly journals Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gaia Bassani ◽  
Jan A. Pfister ◽  
Cristiana Cattaneo
Keyword(s):  
Change Process ◽  
Management Accounting ◽  
Ethnographic Study ◽  
Content Type ◽  
Relational Approach ◽  
Top Managers ◽  
Leaders And Followers ◽  
Role Based ◽  
Unexpected Outcomes

PurposeThe purpose of this paper is to explore the role of leadership in management accounting change processes and outcomes.Design/methodology/approachThe paper draws on an ethnographic study in a Southern European company and mobilizes leader–follower relations as a method theory to analyse the observations.FindingsThe findings show how a leadership dispute between two top managers can be amplified during the management accounting change process and percolate throughout an organization. The authors identify five contested areas where the role of accounting amplifies the leadership dispute by unfolding its reach to other organizational actors. The leadership dispute can shape and reinforce a fragmented organization, with some organizational members creating convergent leader–follower relations while others divert and fragment with an increased turnover. This amplification can lead to unexpected outcomes of the change process in terms of how and by whom accounting is performed.Research limitations/implicationsThe authors propose the study of leadership and followership as an important but, to date, largely neglected theme in management accounting research.Originality/valueIn contrast to the prior management accounting literature, the paper departs from a leadership-centric and role-based approach and employs a co-constructionist and relational approach to leadership and followership to analyse management accounting change. In addition, it applies and extends Alvesson's (2019a) theory on “divergent relationalities” between the presumed leaders and followers. In doing so, the paper also adds to the leadership field by theorizing and integrating the situation of a leadership dispute in this novel theoretical framework.

Managing different forms of distances in Dutch healthcare organizations

2015 ◽  
Vol 29 (7) ◽  
pp. 1080-1097
Author(s):  
Annemiek Stoopendaal
Keyword(s):  
Design Methodology ◽  
Healthcare Organization ◽  
Ethnographic Study ◽  
Healthcare Organizations ◽  
Content Type ◽  
Daily Work ◽  
Healthcare Executives ◽  
Governance Practices ◽  
The Relationship

Purpose – Dichotomous “gap” thinking about professionals and managers has important limits. The purpose of this paper is to study the specific ontology of “the gap” in which different forms of distances are defined. Design/methodology/approach – In order to deepen the knowledge of the actual day-to-day tasks of Dutch healthcare executives an ethnographic study of the daily work of Dutch healthcare executives and an ontological exploration of the concept “gap” was provided. The study empirically investigates the meaning given to the concept of “distance” in healthcare governance practices. Findings – The study reveals that healthcare executives have to fulfil a dual role of maintaining distance and creating proximity. Coping with different forms of distances seems to be an integral part of their work. They make use of four potential mechanisms to cope with distance in their healthcare organization practices. Originality/value – The relationship between managers and professionals is often defined as a dichotomous gap. The findings in this research suggest a more dynamic picture of the relationship between managers and professionals than is currently present in literature. This study moves “beyond” the gap and investigates processes of distancing in-depth.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals Professional development of sustainability competences in higher education

2017 ◽  
Vol 18 (5) ◽  
pp. 697-714 ◽  
Author(s):  
Wim Lambrechts ◽  
Elli Verhulst ◽  
Sara Rymenams
Keyword(s):  
Higher Education ◽  
Professional Development ◽  
Change Process ◽  
Organisational Change ◽  
Constructivist Approach ◽  
Content Type ◽  
Political Analysis ◽  
The Individual ◽  
The University

Purpose This paper aims to provide insights into the relation between professional development (PD) and organisational change processes towards sustainability, with a specific focus on empowerment. Design/methodology/approach The paper builds upon a constructivist approach, combining a literature review, a desk research on key publications and reports and a socio-political analysis to reveal the specific context in Flanders, Belgium. Findings are then connected to earlier insights from research on organisational change for sustainability. Findings The paper provides a number of PD initiatives that focus on sustainability in general and in a single higher education (HE) institution. Framing such initiatives as an organisational change process offers insights on how elements of empowerment are currently incorporated in PD initiatives and how it can strengthen them to lead to the further integration of sustainability competences in HE. Research limitations/implications Limitations are linked with the kind of sources used in the constructivist approach. The analysis only looks at written reports on the topic, albeit it also builds upon the first-hand experiences of educators in the HE institution focused upon in the case. Practical implications There is a need to frame PD initiatives as an organisational change process towards sustainability with specific attention towards empowerment. Without this framing, PD approaches comprise the risk of being left in the margins or being understood as single initiatives without any connection to the bigger picture, i.e. the transition towards sustainability in HE. Social implications Interlinking PD and organisational change provides opportunities to frame the sustainability transition within the university in a wider societal context. Originality/value The paper provides an original contribution to the debate on sustainability competences, as it frames the PD within an organisational context, rather than focusing on the individual role of educators.

Survey of formal and informal labour relations in contemporary Russian businesses

2016 ◽  
Vol 24 (2) ◽  
pp. 204-224
Author(s):  
Yulia Chilipenok ◽  
Olga Gaponova
Keyword(s):  
Content Type ◽  
Labour Relations ◽  
Top Managers ◽  
The Social ◽  
Informal Labour ◽  
Complete Rejection ◽  
Formal Relations ◽  
Informal Relations ◽  
Modern Russian

Purpose This paper aims to address issues related to informal relationships in modern Russian organisations, namely, the extent of these relationships, the conditions of their existence and their connection with formal relations. Design/methodology/approach The paper contains a discussion of the relevant theoretical issues and a presentation of empirical research conducted by the authors through a survey of the staff of a number of businesses based in major cities of the Russian Federation. The study also includes an analysis of an expert survey of top managers and an assessment of the role of the informal component in the social and labour cooperation of workers and employers in modern Russian organisations. Findings It is concluded that with the further advancement of Russia towards establishing an effective market economy, there is a general trend towards a reduction in the role of personal relationships in social and labour relations, although a complete rejection of protectionism in this area is not possible because of certain peculiarities of the Russian mentality. Practical implications Knowledge and understanding of the Russian national identity and its influence on the informal component of workplace labour issues will enable managers to be more effective in building and developing modern international business relations. Originality/value The paper studies a unique set of empirical data obtained by using authoring tools carefully tailored to the specific conditions of Russia. The results of the study will enable more effective management of informal relations in modern organisations.

scholarly journals Market practices in countercultural market emergence

2015 ◽  
Vol 49 (9/10) ◽  
pp. 1563-1588 ◽  
Author(s):  
Joel Hietanen ◽  
Joonas Rokka
Keyword(s):  
Electronic Music ◽  
Design Methodology ◽  
Ethnographic Study ◽  
Content Type ◽  
Marketing Literature ◽  
Industrial Markets ◽  
Market Practices ◽  
Market Shaping ◽  
Practical Implications

Purpose – The purpose of this paper is to contribute to the growing marketing literature that investigates markets as “configurations”, i.e. networks of market actors engaged in market-shaping practices and performances. As this pioneering work has been largely focused on established mainstream markets and industries driven by large multi-national companies, the present article extends practice-based market theorizing to countercultural market emergence and also to unconventional market practices shaping it. Design/methodology/approach – Insights are drawn from a four-year multi-sited ethnographic study of a rapidly expanding electronic music scene that serves as an illustrative example of emergent countercultural market. Findings – In contrast to mainstream consumer or industrial markets, the authors identify a distinctive dynamic underlying market emergence. Countercultural markets as well as their appeal and longevity largely depend on an inherent authenticity paradox that focal market actors need to sustain and negotiate through ongoing market-shaping and market-restricting practices. Practical implications – From a practitioner perspective, the authors discuss the implications for market actors wishing to build on countercultural authenticity. They highlight the fragility of countercultural markets and point out practices sustaining them, and also possibilities and challenges in tapping into them. Originality/value – The study contributes by theorizing the tensions that energize and drive countercultural market emergence. In particular, the authors address the important role of market-restricting practices in facilitating countercultural appeal that has not received explicit attention in prior marketing literature.

Chief Executive Officer's traits and open innovation in small and medium enterprises: the mediating role of innovation climate

2020 ◽  
Vol 27 (4) ◽  
pp. 607-631 ◽  
Author(s):  
Tharwa Najar ◽  
Karima Dhaouadi
Keyword(s):  
Open Innovation ◽  
Developing Economies ◽  
Chief Executive ◽  
Mediating Effect ◽  
High Tech ◽  
Content Type ◽  
Top Managers ◽  
Innovative Climate ◽  
Innovation Climate

PurposeThis paper aims to study the impact of Chief Executive Officer's (CEO's) personality traits on open innovation (OI) strategies and the mediating effect of innovation climate by mobilizing the upper echelons theory and the OI literature. In fact, CEO's role in OI promotion has been under-investigated in the literature especially in small and medium-sized enterprises (SMEs) and in developing economies.Design/methodology/approachBased on the structural equation modeling, a survey is scheduled by administrating a questionnaire within 178 CEOs in Tunisian high-tech sector. The relevance of the empirical evidences is to disclose human levers to the success of OI strategies in the Tunisian context as a developing country.FindingsThe results show the importance of CEO's entrepreneurial orientation (EO) and attitude in promoting innovation climate and so then OI strategies. The study offers a reading grid for managers of high-tech SMEs to better lead and identify key factors for OI adoption. Innovative climate is found to be a relevant driver of OI encompassing the key role of attitude and EO of top managers.Practical implicationsResults highlight the relevance of the recruitment of appropriate top managers with high levels of EO and with positive attitude toward OI in order to facilitate OI integration and to enhance SMEs' competitiveness. Entrepreneurially oriented CEOs should be required in order to overcome "Not Invented Here" and "Not Shared Here" syndromes, to support innovative climate and to encourage knowledge import and export in the Tunisian SMEs.Originality/valueThis paper sheds light on the micro-foundation of OI by emphasizing the relevance of human factors and namely EO and attitude of CEOs in OI issue. It provides conceptual and empirical clarification of the extent to which CEO's traits affect OI through innovative climate. This would value initiatives exploring key individual's characteristics influence on OI strategies within SMEs.

Performance feedback and organizational learning: the role of regulatory focus

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shinhye Ahn ◽  
Cecile K. Cho ◽  
Theresa S. Cho
Keyword(s):  
Organizational Learning ◽  
Performance Feedback ◽  
Learning Process ◽  
Regulatory Focus ◽  
Strategic Change ◽  
Managerial Compensation ◽  
Strategic Decisions ◽  
Content Type ◽  
Top Managers

PurposeThis study investigates how a firm's regulatory focus (i.e. promotion and prevention foci) affects growth- and efficiency-oriented strategic change, highlighting the role of organizational-level regulatory focus as a cognitive frame within which to interpret performance feedback and its subsequent effects on strategic decisions.Design/methodology/approachThe authors collected longitudinal data on 98 S&P 500 manufacturing firms for a seven-year period. The panel data, which includes texts from the firms' 10-K filings, were then analyzed using a feasible generalized least squares (FGLS) regression estimator to test the authors’ hypotheses.FindingsA firm's strategic change orientation is affected by its regulatory focus and performance feedback: a promotion focus increases the magnitude of growth-oriented strategic change, while a prevention focus favors efficiency-oriented strategic change. Furthermore, both foci moderate the effect of performance feedback on the strategic change orientation: under negative performance feedback, a promotion (prevention) focus increases (decreases) the magnitude of growth-oriented strategic change relative to that of efficiency-oriented change. The findings provide robust evidence that regulatory focus can influence how organizations learn from feedback and formulate strategic change.Research limitations/implicationsThe authors’ examination of regulatory focus and organizational learning process relied on large manufacturing firms in the USA. However, learning process could be quite different in small and/or young firms. Future work should expand to a wider range of organizational types, such as nascent entrepreneurial ventures. In addition, the authors’ measurement of regulatory focus using corporate text has inherent weakness and could be supplemented with alternative research methods, such as surveys, interviews or experiments. All in all, however, the findings of this study offer a novel behavioral perspective while demonstrating that a regulatory focus is an important antecedent of organizational learning.Practical implicationsThis study highlights the importance of motivational characteristics of the top managers in the process of organizational learning from performance feedback. Furthermore, recruitment of a new top manager should be aligned with the organizational context, values and goals. In addition, corporate governance systems such as managerial compensation schemes need to be carefully designed so as to maximize organizational resilience, especially in the context of performance downturn or environmental change. Establishing a constructive organizational culture so that strategic decisions are not overly swayed by the performance outcomes would also be crucial to the organizational learning process.Social implicationsThis study highlights the importance of understanding the motivational orientations of top managers in organizational learning. In terms of managerial compensation, for instance, an optimal incentive system should reflect the desired performance output by encouraging managerial behavior that corresponds to its objective. Furthermore, motivational orientation of new recruits should be considered in the context of the composition of the top management team members in order to achieve “optimal fit.” In addition, this study suggests that top executives' regulatory focus can be a key factor for organizations in balancing goals of different value orientations.Originality/valueThe findings of this study demonstrated that a firm-level regulatory focus has a significant effect on organizational learning and strategic change following performance feedback. The authors hope this study provides an impetus for future discussions on the microcognitive mechanisms of organizational learning by exploring the relations between organizations' regulatory foci, performance feedback and strategic change orientations.

The challenges of introducing internal social media – the coordinators’ roles and perceptions

2017 ◽  
Vol 21 (1) ◽  
pp. 2-16 ◽  
Author(s):  
Vibeke Thøis Madsen
Keyword(s):  
Social Media ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
Daily Routines ◽  
Work Related ◽  
Top Managers ◽  
Internal Social Media ◽  
Practical Implications

Purpose The purpose of this paper is to explore the challenges associated with introducing internal social media (ISM) into organizations in order to help them reap the benefits of coworker communication on ISM. Design/methodology/approach The paper is based on an exploratory study in ten organizations. The data were collected in semi-structured interviews with ISM coordinators in Spring 2014. Findings According to the ISM coordinators, four challenges were associated with introducing ISM: coworkers could perceive communication on ISM as not work related; coworkers might not understand the informal nature of communication on ISM, and self-censorship might stop them communicating on ISM; ISM was not considered a “natural” part of the daily routines in the organizations; and top managers mainly supported ISM in words, not in action. Research limitations/implications The study is based on the perceptions of ISM coordinators. Further research is called for to explore both coworker perceptions and actual communication on ISM. Practical implications Practitioners introducing ISM should be aware of these four challenges, and should help coworkers to make sense of communication on ISM as work-related communication among coworkers. ISM coordinators’ perceptions of their own role in relation to coworker communication on ISM make a difference. Originality/value The study provides insights into the key challenges associated with introducing ISM, as well as the role of ISM coordinators as community facilitators and sense-givers.

Does strategic leadership development feature in managers’ responses to future HRM challenges?

2017 ◽  
Vol 38 (4) ◽  
pp. 576-587 ◽  
Author(s):  
Riitta Viitala ◽  
Susanna Kultalahti ◽  
Hilpi Kangas
Keyword(s):  
Leadership Development ◽  
Common View ◽  
Content Type ◽  
Top Managers ◽  
The Future ◽  
Future Challenges ◽  
Strategic Role ◽  
Social Media Platforms ◽  
Hr Managers

Purpose Recent academic discussion depicts leadership development (LD) as an important tool for supporting the implementation of an organization’s strategy, maintaining ongoing development of the organization, and building capabilities that are essential for the future. However, the role of LD in reality depends to a considerable extent on how human resource (HR) managers and other top managers perceive LD and its importance. In this study, the purpose of this paper is to examine how LD manifests in HR managers’ and other top managers’ views on the future challenges of HRM. Accordingly, the authors reason what the findings indicate concerning the strategic role of LD in managers’ minds. Design/methodology/approach The topic was approached inductively. The qualitative data were collected from 473 Finnish HR managers and 276 other top managers, using a web-based brainstorming tool that adopted ideas from social media platforms. All of the informants are part of the top management team. The material was analysed using content analysis. Findings The findings were a cause for concern. They show that top managers do not very actively consider either leadership or LD when asked to consider the HR challenges of the future. In addition, when they did so, the ideas of LD were mostly traditional and individual-centred. Only a few of the informants connected LD to business needs. The comments mainly reflected ideas of heroic leadership and training. Originality/value The study advances the understanding of the perceptions of LD decision makers in organizations, but also suggests that more research on the topic is needed. In addition, the study shows that more discussion would be required between academics and managers to deepen the common view of the content, potential, and reality of LD.

scholarly journals Emotional strategizing in service innovation

2016 ◽  
Vol 54 (2) ◽  
pp. 270-287 ◽  
Author(s):  
Catharina von Koskull ◽  
Tore Strandvik ◽  
Bård Tronvoll
Keyword(s):  
Design Methodology ◽  
Service Innovation ◽  
Innovation Process ◽  
Ethnographic Study ◽  
Strategy Research ◽  
Content Type ◽  
Innovation Processes ◽  
Practical Implications ◽  
Shed Light

Purpose – The purpose of this paper is to shed light on an aspect of service innovation processes that has remained fairly hidden so far, namely, the role of emotions. Design/methodology/approach – The authors use the strategizing approach from strategy research, which focusses on detailed processes, practices, and discourse, to understand the influence of emotions on service innovation processes. The empirical data stem from a longitudinal ethnographic study of a service innovation process. Findings – In the investigated case, the dominant emotion of anxiety is revealed. The authors focus on this emotion in order to explore how it affects the innovation process itself and the outcome. The authors identify five emotion-driven practices that form elements of what the authors label emotional strategizing. Practical implications – Emotion seems to give energy and direction to the service innovation process. This is both positive and challenging for top-level managers. Originality/value – The authors reveal a hidden aspect of service innovation processes – the effect of emotions. Furthermore, the authors show that emotions are important because they give energy and direction to the innovation work, and emerge in practices. Emotional strategizing, as a new term, gives visibility to this important issue.

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