Spirituality, happiness and auditors' commitment: an interbeing perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sujoko Efferin ◽  
Christopher Christian Hutomo
Keyword(s):  
Spiritual Development ◽  
Multinational Firms ◽  
Comfort Zone ◽  
Content Type ◽  
Accounting Firm ◽  
Documentary Analysis ◽  
Interpretive Case Study ◽  
And Performance ◽  
Collection Methods

PurposeThis study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members); organisational performance and growth and auditors' commitment are interconnected and impermanent.Design/methodology/approachThis study employed an interpretive case study in an Indonesian accounting firm. The researchers explored the collective and individual feelings, thoughts, actions and experiences of the firm's actors. The data collection methods were interviews, participant observations and documentary analysis.FindingsLeadership plays a major role in cultivating spirituality in an accounting firm. The spirituality increases auditors' commitment, (conditional) happiness and performance resulting in client satisfaction and the firm's growth. From an interbeing perspective, partners, auditors and clients are interconnected and impermanent. A firm's growth creates a growing sense of unhappiness due to the diminishing of auditors' comfort zone. Spirituality in the workplace can only engender conditional happiness and organisational commitment that offset the importance of material rewards and career prospects. To reach ultimate (unconditional) happiness, one requires a continuous spiritual development.Research limitations/implicationsThe insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.Originality/valueThis study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.

Impact of additive manufacturing on business competitiveness: a multiple case study

2017 ◽  
Vol 28 (1) ◽  
pp. 56-74 ◽  
Author(s):  
Mojtaba Khorram Niaki ◽  
Fabio Nonino
Keyword(s):  
Additive Manufacturing ◽  
Business Performance ◽  
Business Strategies ◽  
Structured Interviews ◽  
Content Type ◽  
Documentary Analysis ◽  
Multiple Case ◽  
And Performance ◽  
Business Competitiveness

Purpose The purpose of this paper is to identify the impacts of additive manufacturing (AM) in manufacturing, business strategies and business performance and to determine the contingent factors driving performance. Accordingly, this study also clarifies the relationship between these impacts and company and product characteristics. Design/methodology/approach The authors conducted an exploratory study using multiple case research methodology, sampling 16 heterogeneous companies based on the theoretical replication approach. The potential impacts of AM were identified by reviewing the previous literature. For the driving factors, the paper follows the literature on AM, as well as the theories arisen from technology management literature. The qualitative information was collected by means of semi-structured interviews and documentary analysis to measure the effectiveness of AM in these aspects. Findings The paper derives and provides empirical insights regarding how this technology affects the industry. This study reveals how the implementation of AM in the Rapid Manufacturing (RM) of products made of metal has boosted productivity. These findings also demonstrate an increasing competitiveness of the early adopter SMEs using RM. Research limitations/implications This empirical research has been conducted by means of qualitative data. Therefore, researchers are encouraged to test the propositions by quantitative measures. Practical implications The paper provides insights for the adaption of AM and its impacts on business strategies and performance. Originality/value This paper contributes to expanding the literature by depicting explicit links between the implementation of this revolutionary technology and business strategies and performance.

Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria

2018 ◽  
Vol 25 (3) ◽  
pp. 658-668 ◽  
Author(s):  
Ibrahim Umar ◽  
Rose Shamsiah Samsudin ◽  
Mudzamir bn Mohamed
Keyword(s):  
Poor Performance ◽  
Organizational Factors ◽  
Content Type ◽  
Study Approach ◽  
Documentary Analysis ◽  
Current State ◽  
Financial Crimes ◽  
Lack Of Commitment ◽  
Depth Interviews

Purpose The purpose of this paper is to appraise the Nigerian Economic and Financial Crimes Commission (EFCC) of their role in tackling systemic corruptions and to associate how institutional and organizational factors influence the performance of the EFCC. Design/methodology/approach Data were gathered through in-depth interviews, non-participatory observations and documentary analysis. Findings The results of the integrative analysis show that the EFCC has apparently been ineffective, and further improvization of the organization is needed. Poor performance of the EFCC was associated with factors such as lack of commitment, inefficient judiciary, insufficient budgets and incompetent personnel. Practical implications This study recommends further improvements in the form of a greater political will, improved legal process and also elevated budgetary funds and recruitment of personnel to the EFCC. Originality/value The study adopted a descriptive, qualitative case study approach to describe the current state of the EFCC in Nigeria.

Digital innovation in context

2019 ◽  
Vol 32 (3) ◽  
pp. 696-714 ◽  
Author(s):  
Daniel Nylén ◽  
Jonny Holmström
Keyword(s):  
Centralized Control ◽  
Church Of Sweden ◽  
Advertising Agency ◽  
Digital Innovation ◽  
Content Type ◽  
Organizational Settings ◽  
Interpretive Case Study ◽  
Traditional Organization

Purpose The purpose of this paper is to investigate how digital innovation processes emerge and evolve in organizational settings, and how serendipitous and unbounded digital innovations affect organizations’ overall digital directions. Design/methodology/approach The authors draw on an interpretive case study of the Church of Sweden, tracing in detail the design, deployment and governance of an interactive website for digital prayer, the Prayer Web (PW). Findings The findings show how the site came about in a serendipitous manner, created by an advertising agency as part of a marketing campaign. In turn, the unbounded nature of digital innovation was revealed as the wide and rapid adoption of the PW raised issues concerning the church’s overall digital direction linked to centralized control, as well as the nature and role of pastors, prayer and communities, as the site allowed people to post prayers and spread their messages (initially with no moderation). Originality/value The authors explore the serendipitous and unbounded ways in which digital innovation emerged and evolved in a traditional organization with a long legacy as an important societal institution. The paper contributes by generating rich insights on the role of the distinct aspects of digital technology in serendipitous and unbounded digital innovation. It particularly highlights how the editability and reprogrammability of digital artifacts triggered unexpected new behaviors and governance requirements in the organization under study. The authors encourage further research into the interrelationship between multiple unbounded and serendipitous digital innovations in an organization over time.

scholarly journals How performance measurement influences stakeholders in not-for-profit organizations

2017 ◽  
Vol 37 (9) ◽  
pp. 1164-1184 ◽  
Author(s):  
Haley Allison Beer ◽  
Pietro Micheli
Keyword(s):  
Performance Measurement ◽  
Single Case ◽  
Institutional Logics ◽  
Performance Goals ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
And Performance ◽  
The Uk

Purpose The purpose of this paper is to examine the influences of performance measurement (PM) on not-for-profit (NFP) organizations’ stakeholders by studying how PM practices interact with understandings of legitimate performance goals. This study invokes institutional logics theory to explain interactions between PM and stakeholders. Design/methodology/approach An in-depth case study is conducted in a large NFP organization in the UK. Managers, employees, and external partners are interviewed and observed, and performance-related documents analyzed. Findings Both stakeholders and PM practices are found to have dominant institutional logics that portray certain goals as legitimate. PM practices can reinforce, reconcile, or inhibit stakeholders’ understandings and propensity to act toward goals, depending on the extent to which practices share the dominant logic of the stakeholders they interact with. Research limitations/implications A theoretical framework is proposed for how PM practices first interact with stakeholders at a cognitive level and second influence action. This research is based on a single case study, which limits generalizability of findings; however, results may be transferable to other environments where PM is aimed at balancing competing stakeholder objectives and organizational priorities. Practical implications PM affects the experience of stakeholders by interacting with their understanding of legitimate performance goals. PM systems should be designed and implemented on the basis of both their formal ability to represent organizational aims and objectives, and their influence on stakeholders. Originality/value Findings advance PM theory by offering an explanation for how PM influences attention and actions at an individual micro level.

scholarly journals Measuring radical innovation project success: typical metrics don’t work

2018 ◽  
Vol 39 (4) ◽  
pp. 34-41 ◽  
Author(s):  
Jimmi Normann Kristiansen ◽  
Paavo Ritala
Keyword(s):  
Radical Innovation ◽  
Incremental Innovation ◽  
Content Type ◽  
International Firms ◽  
Innovation Activities ◽  
Innovation Projects ◽  
Innovation Project ◽  
And Performance ◽  
Depth Interviews

Purpose Firms frequently struggle with measuring the performance of their radical innovation activities. Due to the uncertainty and ambiguity involved, key performance indicators (KPIs) used for incremental innovation projects are often not useful in this context. The purpose of this paper is to explore suitable KPIs particularly useful for radical innovation projects. Design/methodology/approach This study first reviews commonly used measures for innovation projects, which is then followed by case-study evidence from three industry-leading international firms. This study includes 13 in-depth interviews with innovation managers and directors in these firms, providing insights on how they measure the progress and performance of radical innovation projects. Findings KPIs used commonly in incremental innovation showed lackluster results in the case firms and were problematic for radical innovation context. A key finding was that radical innovation project performance should be evaluated based on the process rather than on the expected outcome. Concurrently, based on the literature review and the cases, three sets of KPIs with 13 specific KPIs useful for radical innovation projects are proposed. Originality/value The paper addresses a core challenge in using established KPIs in a radical innovation context. The paper gathers and synthesizes a range of measurement points suitable for radical innovation projects and provides specific suggestions for appropriate metrics that innovation managers can use.

Insurance regulations, risk and performance in Ghana

2019 ◽  
Vol 28 (1) ◽  
pp. 74-96
Author(s):  
Baah Aye Kusi ◽  
Abdul Latif Alhassan ◽  
Daniel Ofori-Sasu ◽  
Rockson Sai
Keyword(s):  
Random Effect ◽  
Least Square ◽  
Insurance Market ◽  
Content Type ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
And Performance ◽  
First Time

Purpose This study aims to examine the hypothesis that the effect of insurer risks on profitability is conditional on regulation, using two main regulatory directives in the Ghanaian insurance market as a case study. Design/methodology/approach This study used the robust ordinary least square and random effect techniques in a panel data of 30 insurers from 2009 to 2015 to test the research hypothesis. Findings The results suggest that regulations on no credit premium and required capital have insignificant effects on profitability of insurers. On the contrary, this study documents evidence that both policies mitigate the effect of underwriting risk on profitability and suggests that regulations significantly mitigate the negative effect of underwriting risk to improve profitability. Practical implications The finding suggests that policymakers and regulators must continue to initiate, design and model regulations such that they help tame risk to improve the performance of insurers in Ghana. Originality/value This study provides first-time evidence on the role of regulations in controlling risks in a developing insurance market.

University budgeting: internal versus external transparency

2020 ◽  
Vol 17 (4) ◽  
pp. 589-617
Author(s):  
Maria C. Conesa Carril ◽  
Nieves Gómez Aguilar ◽  
Manuel Larrán Jorge
Keyword(s):  
Key Management ◽  
Model Development ◽  
Management Tool ◽  
Budget Process ◽  
The Novel ◽  
Content Type ◽  
Documentary Analysis ◽  
The University ◽  
Budgeting Process

Purpose The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making. Design/methodology/approach A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution. Findings While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance. Research limitations/implications The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions. Practical implications Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented. Originality/value This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

The impact of accreditation agencies and other powerful stakeholders on the performance measurement in Polish universities

2019 ◽  
Vol 14 (1) ◽  
pp. 84-102 ◽  
Author(s):  
Dorota Dobija ◽  
Anna Maria Górska ◽  
Anna Pikos
Keyword(s):  
Performance Measurement ◽  
Performance Information ◽  
Case Study Method ◽  
Content Type ◽  
Additional Layer ◽  
Using Data ◽  
Polish Higher Education ◽  
The Impact ◽  
Collection Methods

Purpose The purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies (AAs) and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI). Design/methodology/approach The case study method is adopted, using data from publicly available documents and interviews with the faculty and management at the two schools. The data are interpreted and analysed using the neo-institutional theory. Findings Powerful stakeholders are the primary reason for changes in PM systems and the manner in which PI is used. Specifically, AAs reflect an additional layer in the PM system, allowing for a downward cascading PI effect. This also leads to a wider use of PI across different organisational levels. Research limitations/implications This study focusses on two case studies in a region still undergoing transition. Thus, this analysis could be reinforced through additional cases, different data collection methods and cross-country and between-country comparative analyses. Originality/value The changes in PM systems and particularly the use of PI are discussed in the context of Polish higher education (HE) and, more broadly, the entire Central and Eastern Europe (CEE) region. Moreover, the consideration of two b-school cases facilitates a comparative analysis of the differences in PM systems and the use of PI in the context of stakeholders’ PI needs.

An application of 5S concept to organize the workplace at a scientific instruments manufacturing company

2015 ◽  
Vol 6 (1) ◽  
pp. 73-88 ◽  
Author(s):  
Shaman Gupta ◽  
Sanjiv Kumar Jain
Keyword(s):  
Design Methodology ◽  
Shop Floor ◽  
Small Scale ◽  
Content Type ◽  
Audit Score ◽  
Manufacturing Organization ◽  
Practical Implications ◽  
Cause And Effect Diagram ◽  
Collection Methods

Purpose – The purpose of this paper is to use the 5S tool to assist a small-scale manufacturing organization to become more productive and more efficient. Design/methodology/approach – A simple approach has been adopted to create the teams for implementing 5S. Cause-and-effect diagram has been studied for shop floor analysis. Later, four data collection methods have been used to ensure right implementation of the 5S. Findings – In the frames of this case study, it has been analyzed that implementation of “5S” resulted in overall improvement of the organization. With the implementation of “5S”, major benefits in the form of tool searching time have been achieved. Tool searching time from shop floor has been reduced from 30 minutes to 5 minutes. “5S” audit has been conducted in the organization. “5S” audit score has been increased from 7 (Week 1) to 55 (Week 20). Practical implications – 5S is a powerful tool and can be implemented in various industries whether micro, small, medium or large. Implementation of 5S has large horizontal development and can be implemented in all the workstations of an organization. Originality/value – The publications and case study presented in this paper will be useful to researchers, professionals and others concerned with this subject to understand the significance of 5S.

Risk of adopting mission-critical OSS applications: an interpretive case study

2014 ◽  
Vol 34 (4) ◽  
pp. 477-512 ◽  
Author(s):  
Placide Poba-Nzaou ◽  
Louis Raymond ◽  
Bruno Fabi
Keyword(s):  
Risk Management ◽  
Open Source ◽  
Resource Planning ◽  
Adoption Process ◽  
Content Type ◽  
It Risk Management ◽  
Interpretive Case Study ◽  
Mission Critical ◽  
It Risk

Purpose – This study aims to explore the process of open source software (OSS) adoption in small- and medium-sized enterprises (SMEs), and more specifically open source enterprise resource planning (ERP) as a “mission critical” OSS application in manufacturing. It also addresses the fundamental issue of ERP risk management that shapes this process. Design/methodology/approach – The approach is done through an interpretive case study of a small Canadian manufacturer that has adopted an open source ERP system. Findings – Interpreted in the light of the IT risk management, OSS and packaged application adoption literatures, results indicate that the small manufacturer successfully managed the adoption process in a rather intuitive manner, based on one guiding principle and nine practices. In analyzing the data, diffusion of innovation theory appeared to fit rather well with the situation observed and to offer rich insights to explain the mission-critical OSS adoption process. Research limitations/implications – A single case study of successful IT adoption should be eventually counterbalanced by future cases considered to be partial or total failures, using a wider multiple case study approach for comparative purposes. And this should include alternative theoretical interpretations and more detailed empirical work on the extent to which the distinctive features of OSS make its adoption more or less risk-laden. This initial effort should also be followed by further research on mission-critical OSS adoption in contexts other than SMEs (e.g. healthcare organizations) and other than ERP (e.g. customer-relationship management). Practical implications – This research confirms that open source is a credible alternative for SMEs that decide willingly or under external pressure to adopt a mission-critical system such as ERP. Moreover, it suggests that a high level of formalization is not always necessary. Originality/value – The authors argue that rich insights into the dynamics of the mission-critical OSS adoption process can be obtained by framing this process within an IT risk management context.

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