Flexible budgeting influence on organizational inertia and flexibility

2018 ◽  
Vol 67 (9) ◽  
pp. 1640-1656
Author(s):  
José Carlos Tiomatsu Oyadomari ◽  
Paulo Sérgio Lima Pereira Afonso ◽  
Ronaldo Gomes Dultra-de-Lima ◽  
Octavio Ribeiro Ribeiro Mendonça Neto ◽  
Maria Carolina Gazso Righetti
Keyword(s):  
Single Case ◽  
Economic Recession ◽  
Institutional Logics ◽  
Sales Volume ◽  
Structured Interviews ◽  
Organizational Flexibility ◽  
Content Type ◽  
Theoretical Contribution ◽  
Organizational Inertia

Purpose The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility). Design/methodology/approach A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings. Findings The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects. Research limitations/implications The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis. Practical implications These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline. Social implications The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments. Originality/value This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.

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.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

Institutional logics and risk management practices in government entities: evidence from Saudi Arabia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Murr ◽  
Nieves Carrera
Keyword(s):  
Risk Management ◽  
Saudi Arabia ◽  
Management Practices ◽  
Single Case ◽  
Institutional Logics ◽  
Content Type ◽  
Traditional Logic ◽  
Adoption And Implementation ◽  
The Government

Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional logics perspective (ILP) to analyze a case study of a government entity in Saudi Arabia. Data were obtained from semi-structured interviews, observations and documentary evidence. Findings Findings suggest that the adoption and implementation of RM projects by Saudi governmental agencies was rooted in a traditional logic, even though the catalyst of the government for adopting a RM culture across government agencies was framed within a reform program inspired by a modernization logic. In the entity under investigation, the RM project led to an unstable situation where actors were confronted with these two competing logics. Although the project used manifestations of a modernization logic, the actions of individuals within the organization were embedded in a traditional logic. Research limitations/implications The study is based on a single case study in a specific country, limiting the generalizability of the findings. Originality/value This study provides novel evidence of the adoption and implementation of RM in governmental entities in a developing, non-western, country using ILP. Doing so enhances our knowledge about how managers struggle with competing institutional logics in an underexplored setting and enriches current accounts of key drivers and barriers of RM. It also addresses calls for a deeper understanding of the logics and managerial practices interplay in the public sector.

scholarly journals Understanding employees’ intrapreneurial behavior: a case study

2020 ◽  
Vol 49 (8) ◽  
pp. 1677-1694 ◽  
Author(s):  
Georgiana-Alexandra Badoiu ◽  
Mercedes Segarra-Ciprés ◽  
Ana B. Escrig-Tena
Keyword(s):  
Organizational Support ◽  
Single Case ◽  
New Technology ◽  
Organizational Factors ◽  
Corporate Entrepreneurship ◽  
Structured Interviews ◽  
Content Type ◽  
Individual Level ◽  
Top Managers

Purpose The purpose of this paper is to provide a deeper insight into the organizational factors and personal motivations of intrapreneurs that may foster intrapreneurial behaviors of employees in a new technology-based firm (NTBF). Design/methodology/approach The paper takes a qualitative approach to explore organizational and individual antecedents of employees’ intrapreneurial behavior. A single case study was conducted on the basis of semi-structured interviews with the founders and top managers of the firm and with intrapreneurial employees. Findings Results show that intrapreneurial projects may arise in firms whose top managers support corporate entrepreneurship (CE) in a non-active manner. Intrapreneurial behaviors of employees can emerge despite the lack of time and limited resources available for undertaking projects. Moreover, work discretion and mutual confidence and the quality of the relationship between employees and top managers are the most valued factors for intrapreneurs. Practical implications Based on the intrapreneurial projects studied, this paper helps to contextualize intrapreneurs’ perception of organizational support and the personal motivations for leading projects within an NTBF. Originality/value Traditionally, the literature has mainly focused on the top-down implementation of entrepreneurial projects within large firms. This paper contributes to the understanding of the combination of firm- and individual-level factors that facilitate intrapreneurial behaviors of employees. It also illustrates the contextual conditions and the firms’ orientation on CE within an NTBF.

scholarly journals “The map is not the territory”: a boundary objects perspective on supply chain mapping

2020 ◽  
Vol 40 (9) ◽  
pp. 1475-1497
Author(s):  
Nathalie Fabbe-Costes ◽  
Lucie Lechaptois ◽  
Martin Spring
Keyword(s):  
Supply Chain ◽  
Single Case ◽  
Boundary Objects ◽  
Structured Interviews ◽  
Content Type ◽  
Theoretical Perspectives ◽  
Further Development ◽  
Practical Implications ◽  
Mapping Exercise

PurposeTo empirically examine the usefulness and value of supply chain mapping (SC mapping), which has been neglected despite its importance in research and practice.Design/methodology/approachBased on three combined theoretical perspectives, we conducted a case study on a car manufacturer's managers mapping their downstream supply chain (SC). We conducted semi-structured interviews and a mapping exercise with them, followed by a focus group.FindingsWe find differences between individual and corporate SC maps and between how managers define the outbound SC, the SC map they draw and what they say when mapping. The three theoretical perspectives allow us to enrich SC mapping thinking. We focus on boundary objects to formulate propositions. SC mapping and maps are discussed with respect to contemporary SCs and SCM.Research limitations/implicationsBased on a single case study on one firm's outbound SC. Research could be expanded to the company's external partners and follow the development and use of maps in real time.Practical implicationsHighlights the usefulness and difficulties of SC mapping, for individuals and organisations. For the company, it opens avenues for further development and use of SC mapping to improve inter-functional and inter-organisational collaboration.Social implicationsConfirms the need for SC mapping competences in SCM and consequently the usefulness of teaching SC mapping courses in logistics and SCM programs.Originality/valueHighlights the usefulness of SC mapping and rekindles interest in SC mapping and maps in SCM. Introduces boundary objects into SCM research.

Who's influencing whom? Developing sustainable business partnerships

2014 ◽  
Vol 9 (1) ◽  
pp. 60-74 ◽  
Author(s):  
Simon Adderley ◽  
Duane Mellor
Keyword(s):  
Single Case ◽  
Theory Approach ◽  
Business Partnerships ◽  
Structured Interviews ◽  
Sustainable Business ◽  
Content Type ◽  
Government Organisation ◽  
Grounded Theory Approach

Purpose – Recently David Jones in Who Cares Wins proposed sustainability as being essential for businesses success over the coming decades. The purpose of this paper is to present a case study of the development of a partnership between an environmental non-government organisation (NGO) (world wildlife fund-UK) and a major retailer (Marks and Spencer). The partnership developed three “types”, sponsorship, technical and communication partnerships. Design/methodology/approach – A grounded theory approach was taken; information was gathered using semi-structured interviews. Data from these interviews were then triangulated with corporate materials to allow generalisations to develop. Findings – Through the three “types” of partnership themes of conflict and project drift were identified, although the overarching “Plan A” commitment is seen as a potential exemplar in sustainability. Difficulties were identified with respect to the dissemination of the outputs from the partnership, some of which were too complex, where others appeared to change to be more appealing to the consumer. Social implications – Although a single case study, it highlights the challenges and benefits to both partners. As such, it provides insight into the practical issues of delivering sustainability commitments and projects in partnership. Such approaches are critical not only for the viability of business, but also for the long-term health of our planet. Originality/value – This represents a case study of the development of a sustainable partnership between a large corporate and an NGO, which could represent a template for sustainable business. This paper in responds to the growing demand for such case-study examples.

scholarly journals Making a hybrid out of a crisis: historical contingency and the institutional logics of London’s public transport monopoly

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
James Fowler ◽  
Alex Gillett
Keyword(s):  
Market Failure ◽  
Single Case ◽  
Institutional Logics ◽  
Historical Contingency ◽  
Content Type ◽  
Before And After ◽  
Democratic Control ◽  
Accounting Ratios ◽  
Hybrid Organisations

Purpose Literature seldom admits the importance of historical contingency and politics in the creation of hybrid organisations. Nevertheless, the circumstances of their creation play a pivotal role in the subsequent operation, priorities and success of these prolific organisations. Through a single case study, this paper aims to explore the connection between the multiple and concurrent crises that created London Transport and the subsequent balance of its institutional logics. Design/methodology/approach This case study uses in-depth data collection from multiple archival and public sources to offer quantitative and qualitative analysis of the priorities, logics and services offered by London Transport before and after its transition from a private to a hybrid organisation. Findings Providing London’s transport via a quasi-autonomous non-governmental monopoly was justified as being more efficient than competition. However, by applying accounting ratios to the archival records from London Transport, the authors find that there were few decisive efficiencies gained from amalgamation. Instead, the authors argue that the balance of institutional logics within the new, unified organisation showed a political response outwardly addressing market failure but primarily concerned with marginalising democratic control. This reality was obscured behind the rhetoric of rationality and efficiency as politically neutral justifications for creating a public service monopoly. Originality/value This paper challenges supposedly objective systems for judging the effectiveness of “hybrid” organisations and offers an alternative political and historical perspective of the reasons for their creation. The authors suggest that London Transport’s success in obscuring its enduring market-based institutional logics has wider resonance in the development of municipal capitalism.

Funding sources and performance management systems: an empirical study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Manzurul Alam ◽  
Megan Paull ◽  
Anne Peachey ◽  
David Holloway ◽  
John Griffiths
Keyword(s):  
Nonprofit Organizations ◽  
Organizational Performance ◽  
Performance Management ◽  
Single Case ◽  
Management Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Performance Management Systems ◽  
Funding Sources

Purpose The purpose of this paper is to explore how performance management systems in nonprofit organizations are influenced by their funding sources. It explains how resources motivate organizations to diversify their strategies with attended performance management systems. Design/methodology/approach It adopts a qualitative case study approach involving semi-structured interviews with key informants in a nonprofit organization to understand the evolving nature of performance management systems associated with different funding sources. Findings The findings suggest that the case study organization changed its revenue base along with its performance management systems to satisfy the reporting and accountability requirements of different funding sources. Despite external funding sources detailing different restrictions and requirements, the overall performance management system was able to manage these different expectations. Research limitations/implications This study is based on a single case study, and its findings need to be interpreted with care, as there are differences between nonprofit organizations because they differ in their environments, services and funding. Originality/value This paper contributes to extant knowledge on how organizational performance management is influenced by funding sources, providing insights at the operational and governance levels.

Informal learning spaces (ILS) in university libraries and their campuses

2016 ◽  
Vol 117 (1/2) ◽  
pp. 49-62 ◽  
Author(s):  
Matthew Cunningham ◽  
Graham Walton
Keyword(s):  
Informal Learning ◽  
Design Methodology ◽  
Single Case ◽  
Comparative Approach ◽  
University Libraries ◽  
Learning Spaces ◽  
Structured Interviews ◽  
Content Type ◽  
Practical Implications

Purpose – This paper aims to explore at Loughborough University (UK) how informal learning spaces (ILS) are used by students in the Library and elsewhere on campus. Focus includes learning activities undertaken by students, reasons why the ILS is chosen, suggestions on how they can be improved and how technologies are used. Comparison will be drawn between how students use Library ILS and other ILS. Design/methodology/approach – Case study based at Loughborough University and its Library. Semi-structured interviews were held with 265 students in various ILS spaces across campus. Findings – Similarities and differences are present in the way students use Library ILS compared with other ILS campus spaces. These include impact of campus geography and individual academic levels of students. Research limitations/implications – This is a single case study and the results can only relate to Loughborough University. There may be some lessons and themes that are relevant to other universities. The number of interviewees is relatively small. Practical implications – Highlights the need for cooperation between various university stakeholders to strategically and operationally manage different ILS on campus. Originality/value – This is one of the very few studies that investigate together the range of ILS including the Library in a comparative approach.

scholarly journals Collaborative innovation: catalyst for a destination’s event success

2018 ◽  
Vol 30 (6) ◽  
pp. 2499-2516 ◽  
Author(s):  
Peter Schofield ◽  
Phil Crowther ◽  
Leo Jago ◽  
John Heeley ◽  
Scott Taylor
Keyword(s):  
Success Factors ◽  
Single Case ◽  
Future Research ◽  
Multiple Perspectives ◽  
Structured Interviews ◽  
Content Type ◽  
Collaborative Innovation ◽  
Targeted Marketing

PurposeThis paper aims to contribute to theory concerning collaborative innovation through stakeholder engagement with reference to Glasgow City Marketing Bureau’s (GCMB’s) management strategies, which represent UK best practice in events procurement, leveraging and destination branding.Design/methodology/approachThe research adopts a case study design to facilitate an in-depth evaluation of the destination marketing organisation’s (DMO’s) critical success factors. Multiple perspectives on GCMB’s collaborative innovation are achieved through semi-structured interviews with senior managers from the bureau, key stakeholders and other DMOs.FindingsGCMB’s success results from long-term, extensive, collaborative engagement, a unique institutional structure and sustained political and financial support through to transformational leadership, strategic event selection and targeted marketing through “earned” distribution channels.Research limitations/implicationsThe study takes a single case study approach and focusses on GCMB’s event-led branding strategy. Given the importance but relative neglect of long-term inter-personal relationships in collaborative innovation, future research should focus on the development of social capital and adopt a longitudinal perspective.Practical implicationsThe paper provides insights into the collaborative innovation process with a range of stakeholders, which underpins GCMB’s events strategy and its leveraging of the city brand. In particular, the study highlights the need for entrepreneurial leadership and the development of long-term relationships for effective engagement with stakeholders.Originality/valuePrevious research has focussed on outcomes and neglected pre-requisites and the process of collaborative innovation between destination stakeholders. This study examines this issue from the perspective of a successful DMO and presents a conceptual framework and new engagement dimensions that address this gap in knowledge.

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