scholarly journals Drivers of management accounting adaptability: the agility lens

2017 ◽  
Vol 13 (2) ◽  
pp. 262-281 ◽  
Author(s):  
Ogan M. Yigitbasioglu
Keyword(s):  
Online Survey ◽  
Management Accounting ◽  
Explanatory Power ◽  
Positive Association ◽  
Production Economics ◽  
Content Type ◽  
The Status ◽  
Using Data ◽  
The Impact ◽  
Practical Implications

Purpose Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability (MAA) in organisations using the agility lens. Design/methodology/approach This study identifies three factors that drive MAA through their support of agility. Specifically, the impact of top management team knowledge, team-based structures and information system flexibility on MAA is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies. Findings The results support the proposed relations and explain a significant variance in MAA. Also, consistent with previous findings, a positive association between MAA and management accounting effectiveness was found. Research limitations/implications This study illustrates the value of using the agility lens in the context of management accounting change, which is under-explored in the accounting literature relative to other disciplines such as production economics. Practical implications This study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur. Originality/value This paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between information technology and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time.

Communicating science in higher education and research institutions

2020 ◽  
Vol 24 (3) ◽  
pp. 189-205
Author(s):  
Thorsten Schwetje ◽  
Christiane Hauser ◽  
Stefan Böschen ◽  
Annette Leßmöllmann
Keyword(s):  
Higher Education ◽  
Online Survey ◽  
Organizational Context ◽  
Research Institutions ◽  
Content Type ◽  
Daily Work ◽  
Internal Stakeholders ◽  
The Impact ◽  
Executive Boards ◽  
Practical Implications

PurposeThe paper reports on a research project exploring the change in the organizational context of communicators and communication units in higher education and research institutions (HERIs), the importance of informal processes within their daily work and the great diversity of expectations communicators have to tackle.Design/methodology/approachBased on a literature review, a mixed-methods study combining expert interviews with 54 German HERI heads of communication units, an online-survey and a document analysis of organizational characteristics was conducted. Findings were validated in four focus groups.FindingsThe study illuminates the impact of organizational and operational structures of HERIs on communicators and their boundary spanning activities. Due to varying expectations of stakeholders, communicators constantly have to switch roles. Members of HERIs' executive boards affect status and working conditions for communicators in the organization.Research limitations/implicationsInterviews with other HERI actors, especially members of the executive board, are proposed to get more thorough insights into the organizational context of HERIs and the mutual expectations of different internal stakeholders.Practical implicationsInsights from the project may help HERI actors to reflect their organizational context and to identify potentially contentious structures or processes.Originality/valueCommunicating science sometimes clashes with complex organizational and operational structures. Despite the “organizational turn” in HERI research, there is a lack of data on the relation between communicators, their communication units and the larger organizational context. The exploratory study addresses this gap.

Regulatory non-compliance and performance of deposit money banks in Nigeria

2018 ◽  
Vol 26 (3) ◽  
pp. 425-441 ◽  
Author(s):  
Ismaila Yusuf ◽  
Damola Ekundayo
Keyword(s):  
Emerging Economy ◽  
Bottom Line ◽  
Content Type ◽  
Correlational Research ◽  
And Performance ◽  
Using Data ◽  
The Cost ◽  
The Impact ◽  
Nigerian Banking ◽  
Practical Implications

Purpose The purpose of this study is to examine regulatory sanctions from an emerging economy perspective and analyzing the impact of regulators imposed monetary sanctions on banks’ performance. Design/methodology/approach The study adopted correlational research design to examine the effect of regulatory penalties on the performance of deposit money banks in Nigeria. This study used panel data from a sample of 15 deposit money banks in Nigeria for the period of 2006-2015. Multiple regression analysis was carried out. Findings Results showed that penalties imposed by regulators in the Nigerian banking industry have no significant impact on the bottom line of the defaulters. Penalties imposed on foreign exchange and international trade related infraction showed that the cost of penalties is below the benefits enjoyed from such infractions. Practical implications The insignificant impact of penalties on performance implies that deposit money banks have considered penalties imposed by regulators as operational expenses and transferred such to customers. Originality/value The study differs from other studies that examined regulatory penalties on performance by focusing on financial performance and using data from an emerging economy perceived to have weak regulatory environment.

The impact of business strategy on leadership

2015 ◽  
Vol 8 (2) ◽  
pp. 110-126 ◽  
Author(s):  
Thomas G. Marx
Keyword(s):  
Organizational Performance ◽  
Business Strategy ◽  
Online Survey ◽  
Rating Scales ◽  
Low Cost ◽  
Content Type ◽  
Best Value ◽  
The Impact ◽  
Market Strategies ◽  
Practical Implications

Purpose – The purpose of this paper is to test the proposition that business strategy affects leadership functions, skills, traits, and styles, and to assess the implications of these effects for the practice of both leadership and strategic planning. Design/methodology/approach – This is an empirical study based on over 450 responses to an online survey. Continuous rating scales allowed the use of regression analysis to test the impacts of different strategies on leadership. Findings – The results provide strong empirical evidence that Product (Differentiation vs Low Cost strategies), Best Value, and Blue Ocean strategies have significant effects on leadership. Market strategies (Broad vs Niche strategies) have limited impacts. The greater complexity of Product, Best Value, and Blue Ocean strategies underlie these findings. Research limitations/implications – This study explores the effects of strategy on leadership. Future studies need to explore if these effects are moderated by external, competitive conditions, and if strategy mediates the impacts of leadership on organizational performance. Practical implications – The practical implications of these findings are that leaders must adjust their behavior and leadership styles to effectively implement alternative strategies, and planners must assess their organization’s leadership capabilities when formulating strategy. Originality/value – There have been numerous studies of the impacts of external/internal conditions on leadership, but this is one of the first studies of the critical impacts of strategy on leadership.

The influence of fashion blogger credibility, engagement and homophily on intentions to buy and e-WOM. Results of a binational study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giada Mainolfi ◽  
Donata Tania Vergura
Keyword(s):  
Structural Equation ◽  
Online Survey ◽  
Equation Modeling ◽  
Adoption Process ◽  
Content Type ◽  
Fashion Products ◽  
Binational Study ◽  
Positive Word Of Mouth ◽  
The Impact ◽  
Practical Implications

PurposeThe study aims to contribute to the knowledge on the role of the fashion bloggers in the product adoption process in both advanced and emerging markets. Specifically, the study investigates the impact of credibility, engagement and homophily on intentions to buy fashion products recommended by the blogger.Design/methodology/approachThe empirical research builds on an online survey with a sample of 402 consumers (189 Italian and 213 Taiwanese). The proposed model was tested through structural equation modeling.FindingsResults showed that homophily and the fashion blogger credibility positively influenced the engagement within the blog. Moreover, perceived similarity with the other blog's followers (homophily) and a higher engagement with the blog both translated in a stronger intention to buy the sponsored products and to spread a positive word-of-mouth about the fashion blogger.Practical implicationsThe study has practical implications since it identifies strategic suggestions for both companies that create partnerships with famous fashion bloggers and bloggers who have turned their diary-style websites into a business.Originality/valueThe study contributes to a better understanding of the influence exerted by blog engagement on intentions to follow blogger's recommendations. The study also examines credibility and homophily as antecedents of engagement, which have not been extensively researched in the past with respect to blogs.

scholarly journals Linking exploration to academic performance

2017 ◽  
Vol 38 (8/9) ◽  
pp. 404-414 ◽  
Author(s):  
Panagiotis Gkorezis ◽  
Petros Kostagiolas ◽  
Dimitris Niakas
Keyword(s):  
Academic Performance ◽  
Information Seeking ◽  
Self Efficacy ◽  
Positive Association ◽  
Healthcare Management ◽  
Self Report ◽  
Content Type ◽  
The Impact ◽  
Academic Self Efficacy ◽  
Practical Implications

Purpose Substantial empirical research has addressed the antecedents of students’ academic performance. Building on these insights, the purpose of this paper is to extend the related literature by investigating the impact of students’ exploration on their academic performance. Furthermore, to provide a better understanding of this relationship the authors incorporate two sequential mediators, namely, information seeking and academic self-efficacy. Design/methodology/approach Quantitative approach using self-report questionnaires. This study was conducted in the Hellenic Open University through a specially designed questionnaire. The authors collected data from 248 students attending a postgraduate course in Healthcare Management. Findings The results showed that information seeking and in turn academic self-efficacy mediate the positive association between exploration and academic performance. Both theoretical and practical implications are also discussed. Originality/value Students’ exploration plays an important role in enhancing both their information seeking and self-efficacy which in turn affects their academic performance.

Does more crowd participation bring more value to crowdfunding projects? The perspective of crowd capital

2019 ◽  
Vol 29 (5) ◽  
pp. 1149-1170 ◽  
Author(s):  
Chunxiao Yin ◽  
Libo Liu ◽  
Kristijian Mirkovski
Keyword(s):  
Goal Setting ◽  
Project Success ◽  
Data Sets ◽  
Content Type ◽  
Media Usage ◽  
Prior Literature ◽  
Using Data ◽  
Influence Degree ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to focus on investigating the impact of crowd participation on degree of project success, which is defined as the total amount of funds a project can obtain after it reaches its initial funding goal threshold. Design/methodology/approach Drawing on the theory of crowd capital, this study develops six hypotheses about the impact of crowd capability of a fundraiser (i.e. project updates, goal setting, reward levels and social media usage) and crowd participation (i.e. namely, funds pledge and on-site communication) on degree of project success. The hypotheses are tested using data sets of successful projects collected from two popular crowdfunding websites. Findings This study finds that funds pledge has an inverse U-shaped relationship with degree of project success. Project updates, reward levels and on-site communication positively influence degree of project success, while funding goal negatively affects degree of project success. Research limitations/implications This study contributes to prior literature by investigating the degree of project success determinants using the perspectives of both fundraisers and crowds, which provides a more comprehensive understanding of what makes a crowdfunded project a success. Practical implications The empirical results of this study provide fundraisers with guidelines about how to access more funds after achieving the initial funding goals. Originality/value This work is one of the first to investigate the degree of project success and its determinants from the perspectives of both fundraisers and crowds.

Agriculture value chain sustainability during COVID-19: an emerging economy perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sneha Kumari ◽  
V.G. Venkatesh ◽  
Eric Deakins ◽  
Venkatesh Mani ◽  
Sachin Kamble
Keyword(s):  
Value Chain ◽  
Structural Equation ◽  
Online Survey ◽  
Value Chains ◽  
Structured Interviews ◽  
Relational Governance ◽  
Supply Chain Disruptions ◽  
Content Type ◽  
Using Data ◽  
The Impact

PurposeAgriculture value chains (AVCs) have experienced unprecedented disruption during the COVID-19 pandemic, with lockdowns and stringent social distancing restrictions making buying and selling behaviours complex and uncertain. This study aims provide a theoretical framework describing the stakeholder behaviours that arise in severely disrupted value chains, which give rise to inter-organisational initiatives that impact industry sustainability.Design/methodology/approachA mixed-methods approach is adopted, in which uncertainty theory and relational governance theory and structured interviews with 15 AVC stakeholders underpin the initial conceptual model. The framework is empirically validated via partial least squares structural equation modelling using data from an online survey of 185 AVC stakeholders based in India.FindingsThe findings reveal that buyer and supplier uncertainty created by the COVID-19 lockdowns gives rise to behaviours that encourage stakeholders to engage in relational governance initiatives. Progressive farmers and other AVC stakeholders welcome this improved information sharing, which encourages self-reliance that positively impacts agricultural productivity and sustainability.Practical implicationsThe new framework offers farmers and other stakeholders in developing nations possibilities to sustain their AVCs even in dire circumstances. In India, this also requires an enabling ecosystem to enhance smallholders' marketing power and help them take advantage of recent agricultural reforms.Originality/valueResearch is scarce into the impact of buyer and seller behaviour during extreme supply chain disruptions. This study applies relational governance and uncertainty theories, leading to a proposed risk aversion theory.

scholarly journals Affective ethnography: reflections on the application of “useful” research on workplace diversity

2018 ◽  
Vol 13 (3) ◽  
pp. 218-234 ◽  
Author(s):  
Lotte Holck
Keyword(s):  
Design Methodology ◽  
Change Agent ◽  
Status Quo ◽  
Workplace Diversity ◽  
Ethnographic Methods ◽  
Content Type ◽  
The Status ◽  
The Impact ◽  
Practical Implications ◽  
Critical Diversity

PurposeThe purpose of this paper is to critically reflect on the affective entanglement of both researcher and practitioners in a study of workplace diversity with a transformative agenda.Design/methodology/approachEvents and experiences related to interventions in a municipal center are presented. The study is embedded in critical diversity research and applies engaged ethnographic methods.FindingsThe researcher reflects on how interventions designed to challenge the status quo faced difficulties while considering the impact of the research entry point, efforts to mobilize organizational members in favor of a diversity agenda and the micro-politics of doing intervention-based research.Practical implicationsThe study reflects on how “useful” research with an allegedly emancipatory agenda might not be considered favorable to neither majority nor minority employees. The notion of affectivity is applied to deal with the organizational members’ multi-voiced response to the change efforts, as well as how the researcher’s position as researcher-change agent critically shaped the fieldwork experiences and their interpretation.Originality/valueFew critical diversity scholars engage with practitioners to produce “useful” research with practical implications. In doing so, this paper contributes to critical diversity methods by exploring why presumably emancipatory initiatives apparently did not succeed, despite organizational goodwill. This involves questioning the implied assumption of the inherent “good” of emancipation, as well as notions of “useful research.”

Association between organizational norms and employee productivity in higher education

2019 ◽  
Vol 12 (2) ◽  
pp. 271-295 ◽  
Author(s):  
Abhilasha Singh
Keyword(s):  
Higher Education ◽  
Quantitative Research ◽  
Online Survey ◽  
Higher Education Institutions ◽  
Positive Association ◽  
Research Approach ◽  
Employee Productivity ◽  
Content Type ◽  
Organizational Norms ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of organizational norms on employee productivity within the higher education sector in UAE. Design/methodology/approach A quantitative research approach was used to investigate 89 respondents from higher education institutions. An online survey approach was used to investigate the opinions of respondents with regard to the impact of organizational norms on employee productivity in UAE. The data were then statistically analyzed using SPSS version 22. Findings The results showed a positive association between the investigated organizational norms and employee productivity. Furthermore, there was a significant relationship between age and organizational norms. Increase in employee age corresponds to an increase in employee productivity. Originality/value This study has made a novel contribution, since there is a significant lack of research surrounding the influence of organizational norms on employee productivity in the higher education institutions in UAE.

Breadth and frequency of marketing metric reporting and firm performance in the Middle East

2019 ◽  
Vol 11 (4) ◽  
pp. 883-893
Author(s):  
John J. Sailors
Keyword(s):  
Firm Performance ◽  
Middle East ◽  
Online Survey ◽  
Middle Eastern ◽  
Marketing Metrics ◽  
Content Type ◽  
Perceived Performance ◽  
Reporting Frequency ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to explore a host of issues related to the use of marketing metrics and firm performance in the context of the Middle East. Specifically, it seeks to explore which marketing metrics relate to perceived performance, to understand how frequency of metric reporting impacts perceived performance, to identify the impact that marketing dashboards have on perceived firm performance and to analyze how measurement ability relates to perceived performance. Design/methodology/approach This paper used an online survey administered to marketing managers at firms located in the Middle East. A total of 55 participants provided usable data. Participants provided the frequency at which 71 different marketing metrics are reported by their firms and their assessments of the firm’s performance with respect to sales growth, market share growth, and profitability. In addition, they indicated whether or not a marketing dashboard was used to report these metrics, and if so, how long ago the dashboard had been implemented. They also assessed their firm’s holistic ability to measure and use metrics compared to their competition. Findings As expected, marketers in the Middle East found the marketing metrics examined to vary in their usefulness as judged by their relationship to perceived performance. For those metrics that were perceived to be useful, their utility tended to peak at a moderate level of reporting frequency. These findings also varied by the type of performance considered. The use a marketing metric dashboard did not relate to perceived performance, but the frequency with which the dashboards were reported was found to have a negative linear relationship to perceived performance. Overall, the more capable respondents judged their firms to be with respect to measuring and reporting metrics, the higher their perceived performance. Practical implications This paper offers new insights into the usefulness of a wide variety of marketing metrics to marketers in the Middle East. It also provides guidance on the ideal reporting frequency for those metrics. The findings suggest that marketers in the Middle East should focus on reporting key metrics at an appropriate frequency, regardless of whether or not a dashboard format is used. If a dashboard is used, the results of this paper suggest that care should be taken that it not be reported too frequently. Originality/value This paper contributes to our understanding of how marketing metrics relate to performance. As the first such study undertaken in the context of Middle Eastern marketers, it represents an important replication and extension of previous findings in other contexts.

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