Management controls and crisis: evidence from the banking sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pall Rikhardsson ◽  
Carsten Rohde ◽  
Leif Christensen ◽  
Catherine E. Batt
Keyword(s):  
Design Methodology ◽  
Banking Sector ◽  
Qualitative Interviews ◽  
2008 Financial Crisis ◽  
Content Type ◽  
Control Behavior ◽  
Grand Design ◽  
Management Controls ◽  
The 2008 Financial Crisis ◽  
And Control

PurposeThis paper investigates the use of management controls when environmental uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the 2008 financial crisis in six banks located in two countries.Design/methodology/approachThe paper is based on 26 qualitative interviews with selected managers employed by the six banks. Eight interview guides were developed based on the typology of controls in Malmi and Brown (2008). Respondents explained which changes in management controls occurred after the crisis.FindingsBoth organic and mechanistic management controls were mobilized at the same time to deal with the change. The use of controls played three main roles: (1) guide and control behavior, (2) change internal and external perceptions and (3) discharge accountability. Finally, control use during a crisis evolves as individual managers design and implement controls. There is no “grand design” rationally guiding the design of the overall system of controls.Originality/valueThe use of management controls in dealing with an increase in uncertainty and hostility cannot be labeled either organic or mechanistic, but will depend on the specific type of change in environmental characteristics. Management controls evolve by interaction with outside actors, as well as internal techniques.

Success factors for hackathons: German banks collaborate to tame the economic crisis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Feldmann ◽  
Frank Teuteberg
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Success Factors ◽  
Banking Sector ◽  
Banking Industry ◽  
Qualitative Interviews ◽  
Case Analysis ◽  
Content Type ◽  
Cross Case Analysis

Purpose This paper aims to focus on the banking industry and its hackathon formats, which have been created by various banking groups. Other industries can learn from these findings and adopt best practice solutions. Design/methodology/approach A multi-case study was conducted with three hackathon formats (Collabothon, GENOhackathon and Symbioticon) from the banking sector in which qualitative interviews with members of the organization team were held and used to summarize the differences and similarities of hackathon formats in the banking industry. Findings A model was developed to demonstrate how the different hackathon formats in banking overlap and what differences exist. Originality/value This study used a cross-case analysis to summarize differences and similarities of hackathon formats in the banking industry in Germany.

Intrapreneurship: outside the project box and into the unknown

2019 ◽  
Vol 41 (3) ◽  
pp. 45-55
Author(s):  
Anna Feldmann ◽  
Frank Teuteberg
Keyword(s):  
Service Provider ◽  
Design Methodology ◽  
Banking Sector ◽  
Qualitative Interviews ◽  
Point Of View ◽  
Content Type ◽  
It Service ◽  
General Goal ◽  
Clear Objective

Purpose This study aims to illustrate the current understanding of the concept of intrapreneurship by comparing it with that of a traditional project. Design/methodology/approach A meta-model was used to demonstrate how the two concepts overlap and what differences exist. Furthermore, a case study was conducted with an IT service provider from the banking sector in which 12 qualitative interviews with intrapreneurs were held and used to summarize the differences between projects and intrapreneurship initiatives from the intrapreneurs’ point of view. Findings This study identified two major differences: First, unlike in projects, the client has no clear objective in intrapreneurship; rather, only the sponsors maintain a general goal. Second, intrapreneurship allows for circumventing constraints and thus for working with more freedom and the possibility of failure. Originality/value This study used an explanatory model to summarize differences and clarify the concept of intrapreneurship.

Management control research in the banking sector

2013 ◽  
Vol 10 (2) ◽  
pp. 144-171 ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Design Methodology ◽  
Banking Sector ◽  
Banking Industry ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Control Research ◽  
Management Controls ◽  
Sizeable Number

PurposeThis paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research.Design/methodology/approachThe review was carried out principally by consulting leading accounting journals, followed by other relevant journals covering all publications from the inception of the particular journal to 2010. The published articles are categorized by their research topics, theories, methodologies and settings.FindingsThe review reveals a dearth of detailed studies on management controls in the banking sector. As evident from the sizeable number of descriptive studies, most prior studies do not engage in an in‐depth inquiry into control issues of banks, and most lack clear articulation either theoretically or methodologically. It finds that currently little is known on the concerns encountered by banks and the nature of management control practices deployed.Research limitations/implicationsThis review is selective and, while illustrative of the state of management control research in the banking sector, does not attempt a comprehensive coverage of all research. However, it identifies gaps in the current literature and makes calls for further research on a number of management control issues in the banking industry. Further, in light of the review findings, the paper offers some lessons and insights for practicing managers.Originality/valueAlthough some general reviews on various facets of management accounting across time have been undertaken by past researchers, industry‐based reviews have not been their focus. Through a systematic review of management control research in the banking arena, this paper shows that despite both the significant position occupied by the banking industry in nations' economies and the importance of management controls for banks, there remains a need for researchers to pay adequate attention to exploring control issues in this sector.

G-GERT network model of online public opinion reversal based on kernel and grey degree

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shuli Yan ◽  
Xiangyan Zeng ◽  
Pingping Xiong ◽  
Na Zhang
Keyword(s):  
Public Opinion ◽  
Network Model ◽  
Design Methodology ◽  
Average Frequency ◽  
Decision Makers ◽  
Content Type ◽  
Gert Network ◽  
Frequency Probability ◽  
And Control ◽  
Difficult Issue

PurposeIn recent years, online public opinion reversal incidents have been occurring frequently, which has increased the complexity of the evolution of online public opinion, and they have become a difficult issue for public opinion management and control. It is of great significance to explore the regularity of online public opinion reversal.Design/methodology/approachCombined with the grey characteristics of online public opinion information, a grey graphical evaluation review technique (G-GERT) network model is constructed based on kernel and grey degree, and the frequency, probability and time of online public opinion reversal nodes are calculated using C-marking method and Z-marking method.FindingsThroughout the online public opinion reversal events, there are all repeated outbreak nodes occurring, so the authors regard the repeated occurrence of outbreak nodes as reversal. According to the average frequency, probability and time of repeated outbreak nodes in the G-GERT network model, the authors predict the corresponding key information of reversal. It can simulate the evolution process of public opinion events accurately.Originality/valueThe G-GERT network model based on kernel and grey degree reveals the regulation of public opinion reversal, predicts the frequency, probability and time of reversal nodes, which are the most concerned and difficult issues for decision-makers. The model provides the decision basis and reference for government decision-making departments.

Hong Kong’s response to COVID-19: a glance to the control measures and their enforcement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ka Ki Lawrence Ho ◽  
Ying-Tung Chan
Keyword(s):  
Hong Kong ◽  
Infection Rate ◽  
Government Policy ◽  
Design Methodology ◽  
Control Measures ◽  
Content Type ◽  
The Government ◽  
And Control ◽  
Viral Outbreak

Purpose This study aims to examine Hong Kong’s responses to COVID-19, arguing that Hong Kong’s relatively low infection rate is due to self-discipline of citizens together with the enforcement measures introduced by the government. Design/methodology/approach This study reviewed the government policy announcements and the prevailing scholarly analyses on Hong Kong society during COVID-19. Findings It starts by examining the partial lockdown and control measures since mid-January, and the roles of different government units in enforcement were examined and assessed. Suppression of viral outbreak in Hong Kong should primarily be attributed to the appropriate lockdown and quarantine actions of the government. Originality/value However, outperformance of the frontline professionals and the highly aware, self-disciplined and mutually aided citizens in the community are also the key to the “interim success” by June 2020 in the highly accessible and densely populated city.

Energy consultants calculating sustainability for residential buildings

Facilities ◽  
2019 ◽  
Vol 37 (11/12) ◽  
pp. 825-838 ◽  
Author(s):  
Roger Andre Søraa ◽  
Håkon Fyhn ◽  
Jøran Solli
Keyword(s):  
Design Process ◽  
Energy Efficient ◽  
Design Methodology ◽  
Residential Buildings ◽  
Qualitative Interviews ◽  
Implementation Process ◽  
Building Sector ◽  
Content Type ◽  
Practical Implications

PurposeThis paper aims to investigate the role of a particular energy calculator in enhancing the energy efficiency of existing homes by asking how this calculator was developed and how it is domesticated by craftspeople working as energy consultants.Design/methodology/approachThe study is based on qualitative interviews with users and producers of the energy calculator (n= 22), as well as participation in energy consultation training.FindingsThe paper finds that, in the energy calculator, there is a striking lack of connection between the domestication and script because of lack of energy consultants’ involvement in the design and implementation process.Practical implicationsThe enrolment of energy consultants as energy calculator users earlier in and throughout the design process could be valuable in making the transition to an energy-efficient and environmentally friendly building sector.Social implicationsThe paper argues for recognition of the role of energy consultants, especially craftspeople, as participants in the design process for tools of governance. This is a call to acknowledge the value of particular skills and experiences possessed by craftspeople doing home consultation.Originality/valueBy understanding the intricate developer–user synchronicity in tools developed for upgrading the building sector, energy mitigation can be made more effective.

scholarly journals Evaluation and control of opinion polarization and disagreement: a review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yuejiang Li ◽  
Hong Zhao
Keyword(s):  
Design Methodology ◽  
Crucial Importance ◽  
Content Type ◽  
Recent Advances ◽  
And Control

Purpose The purpose of this paper is to review the recent studies on opinion polarization and disagreement. Design/methodology/approach In this work, recent advances in opinion polarization and disagreement and pay attention to how they are evaluated and controlled are reviewed. Findings In literature, three metrics: polarization, disagreement and polarization-disagreement index are usually adopted and there is a tradeoff between polarization and disagreement. Different strategies have been proposed in literature which can significantly control opinion polarization and disagreement based on these metrics. Originality/value This review is of crucial importance to summarize works on opinion polarization and disagreement and to the better understanding and control of them.

Spaces of performance: a storytelling approach to learning in higher education

2018 ◽  
Vol 25 (6) ◽  
pp. 410-421 ◽  
Author(s):  
Kenneth Mølbjerg Jørgensen
Keyword(s):  
Higher Education ◽  
Learning Organization ◽  
Design Methodology ◽  
Theoretical Discussion ◽  
Content Type ◽  
Approach To Learning ◽  
Conditions For Learning ◽  
Research And Teaching ◽  
And Control ◽  
Practical Implications

Purpose The purpose of the paper is to provide a framework for reflecting on how different ways of configuring spaces in higher education (HE) condition the possibilities of learning. Second, the purpose is to construct a storytelling approach for the configuration of such spaces. Design/methodology/approach The paper’s conceptual purpose is achieved through a theoretical discussion of three concepts: performance, politics and storytelling. Findings Learning in HE needs reconsideration in terms of what kinds of learning are made possible through the discursive and material configuration of the spaces of research and teaching. In particular, the focus to some extent should move away from the management and control of learning toward what enables learning. Practical implications The literature on organizational learning and the learning organization comprise concepts, methods and tools that play different roles with regard to controlling, shaping and enabling learning. When the focus is on learning in HE, it is important to be aware of the tracks of learning these technologies enable. Social implications The interest in managing and controlling learning is often problematic in relation to the potential of HE to produce new and innovative forms of learning. Originality/value This paper introduces the term “spaces of performance,” which directs attention toward the material, discursive and relational conditions for learning. It also introduces a space of storytelling as a new principle for learning in HE.

Trust-culture leadership in local public administrators’ work

2018 ◽  
Vol 14 (4) ◽  
pp. 260-273 ◽  
Author(s):  
Matthew R. Fairholm ◽  
Michael K. Dzordzormenyoh ◽  
Godlove A. Binda
Keyword(s):  
Local Government ◽  
Design Methodology ◽  
Local Level ◽  
Qualitative Interviews ◽  
Public Administrators ◽  
Content Type ◽  
Public Leadership ◽  
Public Managers ◽  
The Usa ◽  
Public Leaders

Purpose Trust and culture are common themes in leadership literature and research. The purpose of this paper is it to describe an emergent model of trust-culture leadership from the comments of local government managers in the USA. The environment of local government requires a level of trust between government and citizens. Comments from local government managers suggest trust is also a component of leading public organizations. The elements of the model culled from practical insights serve to both verify and elucidate much of what is found in leadership theory in a local government context. Design/methodology/approach This research is based on qualitative interviews of practicing local government managers coupled with an analysis of essays on leadership also written by local government managers. Findings The research indicates eight elements of a model divided into three categories (descriptions of leadership in practice, tools and behaviors, and approaches to followers) that help to both describe and perhaps prescribe the work of trust-culture leadership in a local government context. Originality/value While some of what is summarized below is found in leadership literature already, the fact that these elements of leadership are intuitive to local government managers and internalized in their practice is significant. Linking both trust and culture in leadership literature is limited, and linking them both to the practical insights of public managers is even more unique. The findings verify that public leaders at the local level actually engage in leadership of a particular sort, that of trust-culture leadership. It highlights the priority of trust in local government administration. The elements of the model serve to offer public managers specific things to focus on to promote trust-culture leadership and suggest to public leadership scholars specific avenues for further investigation.

Pracademic productive friction: boundary crossing and pressure points

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John Paul Mynott ◽  
Michaela Zimmatore
Keyword(s):  
Thematic Analysis ◽  
Lesson Study ◽  
Design Methodology ◽  
Qualitative Interviews ◽  
The Self ◽  
Boundary Object ◽  
Boundary Crossing ◽  
Content Type ◽  
School Based ◽  
Spatial Approach

PurposeProductive friction (Ward et al., 2011) can exist as pracademics cross between boundaries of their different identities. Through an exploration of the self-perception of two collaborating pracademics, this paper will consider that organisational and occupational (Evetts, 2009) elements exist that generate professional friction for pracademics.Design/methodology/approachUsing two consecutive Lesson Study cycles as a boundary object, the authors will consider their pracademic identity through a spatial approach. Their perceptions are expressed through semi-structured qualitative interviews and subsequent thematic analysis. This analysis is then explored through Engeström's (2001) learning stages to consider how pracademics interact within the contradictions of their identities and within their context and their work.FindingsTime, purpose, integration and collaboration are all elements that impact on pracademic identities. For each one of these themes, pracademics both experience friction and find resolutions. As these themes vary, there are also moments of unresolved friction, where the pracademics maintain their work based on their enthusiasm alone. Constraints on time and the visibility of pracademic emerge. Exploring these pressure points and their resolutions is key to understanding how pracademics can be further supported by other professionals.Originality/valueWhile it is not possible to draw large conclusions from the experiences and perceptions of two primary-school-based pracademics, their experiences and understanding of contextual pressure points may facilitate the support of other pracademics and resonant with their experiences, particularly if they are using Lesson Study.

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