Budget preparers’ perceptions and performance-based budgeting implementation

2019 ◽  
Vol 31 (1) ◽  
pp. 137-156 ◽  
Author(s):  
Farzaneh Jalali Aliabadi ◽  
Bita Mashayekhi ◽  
Graham Gal
Keyword(s):  
Design Methodology ◽  
Loose Coupling ◽  
Structured Interviews ◽  
Organizational Processes ◽  
Budgetary Slack ◽  
Content Type ◽  
And Performance ◽  
Practical Implications ◽  
Budgeting Process

PurposeThe purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes (PURI). This examination focuses on the actors participating in the budget processes and their perceptions.Design/methodology/approachThe study uses grounded theory and employs deep semi-structured interviews of budget preparers at Iranian PURI.FindingsThe results indicate a loose coupling between perceived and regulated budgeting process. This leads to budgetary slack as a barrier for authentic information flow and indeed PBB implementation. In the analysis of the results, the authors suggest some ways to improve the current situation of the budgeting processes at Iranian PURI.Practical implicationsPublic organizations that desire to transform their budgeting system need to consider their actors’ perceptions regarding the budgeting process. By explicitly considering their perceptions the organization may be able to solve any loose coupling as a result of internal, external and behavioral conditions.Originality/valueThis research examines issues that arise in the transformation of organizational processes. The focus on budget processes is critical for organizations which receive most, if not all, of their operational funds from a central authority. This research highlights the role of budget actors’ perceptions in transforming the budgeting process. An important result of this analysis is documenting the existence of loose coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information.

Perceived interviewee anxiety and performance in telephone interviews

2018 ◽  
Vol 6 (3) ◽  
pp. 320-332 ◽  
Author(s):  
Debora Jeske ◽  
Kenneth S. Shultz ◽  
Sarah Owen
Keyword(s):  
Experimental Design ◽  
Design Methodology ◽  
Telephone Interview ◽  
Subjective Assessment ◽  
Audio Recording ◽  
Content Type ◽  
Telephone Interviews ◽  
And Performance ◽  
Practical Implications

Purpose The purpose of this paper is to focus on the role of interviewee anxiety as a predictor of perceived hireability (Study 1, n=82) and job suitability (Study 2, n=74). Design/methodology/approach Using an experimental design, participants were randomly allocated to one of two conditions (an audio recording of either a confident or anxious job candidate with identical scripts) and asked to take the role of an interviewer. Findings The anxious interviewee (played by an actor) was consistently rated as less hireable (in a combined sample based on Studies and 2), less suitable to the job and received less favorable hiring recommendations (as assessed in Study 2) than the confident interviewee (played by the same actor). Research limitations/implications The study was conducted with students who may have less interview experience than experienced interviewers. Practical implications The results suggest that anxiety has a negative biasing effect on perceived hireability and job suitability ratings. In other words, the behavioral manipulation of anxiety affects hireability ratings, independent of any subjective assessment of anxiety. Originality/value The findings provide evidence of an anxiety bias in telephone interview settings. The results highlight the importance of considering anxiety cues when training employment interviewers.

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.

Mindfulness: performance, wellness or fad?

2017 ◽  
Vol 16 (1) ◽  
pp. 24-31 ◽  
Author(s):  
Chris Altizer
Keyword(s):  
Human Resources ◽  
Design Methodology ◽  
Voluntary Participation ◽  
Business Leadership ◽  
Content Type ◽  
Mindfulness Practices ◽  
Potential Risks ◽  
And Performance ◽  
Practical Implications

Purpose The purpose of this paper is to focus on “mindfulness” as an emerging wellness, performance, and leadership solution in business, and the role of human resources (HR) in effectively leveraging the potential value while minimizing the potential risks. Design/methodology/approach This paper reviews current research and current discussion of mindfulness in business, leadership, health, and management media, and provides recommendations for effective adoption. Findings Benefits of mindfulness practices include improved overall health and improved stress management for individuals and correlated benefits in productivity and performance of individuals, teams, and leaders. The potential risks of mindfulness include disengagement of non-participants and wasted investment if not integrated with company practices and culture. Practical implications This paper highlights the importance of aligning introduction of mindfulness with company practices and culture, ensuring voluntary participation, providing effective communication, and maintaining a secular nature of implementation. Originality/value This paper helps HR leaders leverage mindfulness for performance and wellness of individuals, teams and leaders.

Step-by-step to stopping the cyber-bully

2015 ◽  
Vol 23 (7) ◽  
pp. 31-33 ◽  
Author(s):  
Anita Sarkar
Keyword(s):  
Design Methodology ◽  
Zero Tolerance ◽  
Job Design ◽  
Cyber Bullying ◽  
Traditional Bullying ◽  
Structured Interviews ◽  
Content Type ◽  
Zero Tolerance Policy ◽  
Practical Implications

Purpose – Describes the role of HR in addressing traditional bullying and cyber-bullying at the workplace. Design/methodology/approach – Explains how organizations can design policy guidelines to tackle the issue of bullying and, thereby, help every employee to contribute to his or her best ability. Findings – Argues that the proliferation of electronic communication has made cyber-bullying rampant in workplaces and has devastating effects on some employees. Practical implications – Advances the view that creating a zero-tolerance policy against bullying, using technological help, conducting structured interviews, providing an employee-sensitization program, crafting effective job design and, from time to time, taking employees’ opinion can go a long way in ensuring a safe workplace for all. Social implications – Shows that bullying in any form is a social menace both for employees and the organization, and it needs to be nipped in the bud. Originality/value – Provides insights into how organizations can effectively address the issue of bullying at the workplace.

Designing a memorable in-store customer shopping experience: practical evidence from sports equipment retailers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Angelo Bonfanti ◽  
Georgia Yfantidou
Keyword(s):  
Social Relationships ◽  
Exploratory Study ◽  
Design Methodology ◽  
Limited Attention ◽  
Structured Interviews ◽  
Content Type ◽  
Shopping Experience ◽  
Retail Managers ◽  
Practical Implications

PurposeThis study aims to detect the dimensions of the in-store customer shopping experience from the sports retailer perspective and to investigate how the role of sports equipment stores is changing.Design/methodology/approachThis exploratory study performs semi-structured interviews with retail managers of sports equipment stores.FindingsThis research reveals the importance of the dimensions of immersive design, sensorial ambient elements, social relationships, trialability and real experience sharing in designing a memorable in-store shopping experience in sports stores, and it highlights that the store's role in the sports context is transitioning from sales space to an interactive, immersive, engaging and convivial place. It proposes a model to design the in-store customer shopping experience effectively.Practical implicationsSports equipment managers can make their physical stores as experiential as possible by investing in expert, passionate personnel and technology in order to create a real in-store experience of the product and the sports practice.Originality/valueWhile sports equipment retailers acknowledge the importance of providing customers with a memorable shopping experience by creating an evocative environment and placing multiple touchpoints in stores, management scholars have paid limited attention to sports stores. This study explores the ways in which sports retail managers can design their stores effectively in experiential terms.

The Baldrige Award’s falling fortunes

2019 ◽  
Vol 26 (6) ◽  
pp. 1972-1994 ◽  
Author(s):  
David Cook ◽  
Weiyong Zhang
Keyword(s):  
Exploratory Study ◽  
Design Methodology ◽  
Substitution Effect ◽  
Iso 9000 ◽  
Performance Excellence ◽  
Content Type ◽  
Management Fashion ◽  
And Performance ◽  
Practical Implications

Purpose The purpose of this paper is to explore two explanations for the Baldrige Award’s decline. The management fashion literature suggests that it is a waning management fad, and the marketing choice literature suggests the likely presence of an ISO 9000 substitution effect. Design/methodology/approach This exploratory study utilizes data collected on Baldridge Award applications, publications, ISO 9000 certifications and economic indicators. These data are contrasted to explore patterns and trends, and correlation analyses conducted to reveal the plausibility of the fad and substitution effect explanations for the Baldrige Award’s decline. Findings Data analysis confirms the Baldrige Award’s prolonged decline and strongly suggests it is in the final stage of a management fashion life cycle with support provided for the presence of an ISO 9000 substitution effect. Research limitations/implications Many organizations have shifted their attention away from the Baldrige as a means to quality and performance excellence, and there is evidence that the ISO 9000 standards are a viable substitute. Practical implications The Baldrige Program has served its purpose with the Baldrige Award being the pinnacle of recognition for performance excellence achievement. However, the Award is in decline and the Baldrige Program is on a path to financial exigency. The Baldrige must be reframed to recover its role as the preeminent approach to performance excellence. Originality/value The paper satisfies the need to examine potential causes for the diminishing role of the Baldrige Award and challenges both academicians and practitioners to reexamine the Baldrige Program.

scholarly journals Coping with COVID-19: the role of accounting in shaping charities' financial resilience

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ralph Kober ◽  
Paul J. Thambar
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Performance Reporting ◽  
Form Part ◽  
Resilience Framework ◽  
And Performance ◽  
And Coping ◽  
Practical Implications

PurposeThe purpose of this paper is to explore the role of accounting in shaping charities' financial resilience during the COVID-19 crisis.Design/methodology/approachA case study of a charity was conducted. The financial resilience framework (Barbera et al., 2017) was applied to explore how accounting contributes to charities' capacity to cope with crises.FindingsThe results show how the accounting practices of budgeting, forecasting and performance reporting (financial and nonfinancial), as well as “accounting talk,” form part of the anticipatory and coping capacities that provided the charity the financial resilience to navigate the COVID-19 crisis.Practical implicationsThe paper evidences the important role accounting plays in establishing financial resilience to help charities cope with crises, particularly the importance of having accounting practices established prior to a crisis and accounting information forming part of managers' discussions. The study also demonstrates that financial reserves have an important buffering capacity role.Originality/valueThis is the first paper to examine the role of accounting within a charity during an economic crisis. The authors explore the role of accounting in shaping a charity's financial resilience and demonstrate the applicability of the financial resilience framework to a sudden, unexpected crisis such as COVID-19. They extend the accounting talk literature by highlighting its importance to a charity and during a crisis.

Role of social and organizational support in the adjustment of Tunisian self-initiated expatriates

2019 ◽  
Vol 44 (2/3) ◽  
pp. 171-190
Author(s):  
Hajer Khedher ◽  
Muhammad Ali Asadullah
Keyword(s):  
Host Country ◽  
Organizational Support ◽  
Lived Experiences ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
Research And Practice ◽  
Advance Research ◽  
Practical Implications

Purpose This paper aims to explore the lived experiences of Tunisian self-initiated expatriates (SIEs) for social and organizational support that they experienced during their international expatriation assignment in a host country. Design/methodology/approach This study is a qualitative research. The data were collected from Tunisian Expatriates through semi-structured interviews. Findings This study has revealed diverse some interesting insights about the lived experiences of Tunisian SIEs about the support which they received from their family members, social network and members of the host-country organization. This study has also introduced a scale that can be used for measuring the level of social and organizational support received by SIEs. Practical implications This study has offered some implications for the researchers and professionals to advance research and practice to regulate the lived experiences of SIEs. Originality/value This study has highlighted the lived experiences of SIEs for social and organizational support in the Tunisian context representing the collectivist Muslim society.

Is brand value co-creation actionable? A facilitation perspective

2017 ◽  
Vol 55 (7) ◽  
pp. 1476-1488 ◽  
Author(s):  
Silvia Biraghi ◽  
Rossella Chiara Gambetti
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Brand Management ◽  
Decision Makers ◽  
Brand Value ◽  
Structured Interviews ◽  
Content Type ◽  
Purposive Sample ◽  
Practical Implications

Purpose Extant branding literature is dominated by a metaphorical view of value co-creation in which the roles of brand actors remain unspecified. To help provide clarity, the purpose of this paper is to critically appraise how brand professionals understand brand value co-creation and perceive their role in facilitating it, with the aim of questioning its viability in day-to-day brand management practices. Design/methodology/approach Building on brand professionals’ reflexivity, the study develops a qualitative methodological glance via semi-structured interviews based on confrontational techniques with a purposive sample of 28 experienced brand decision-makers. Findings Brand professionals perceive accessibility, reciprocity and citizenship as the gateways provided by the firm for value co-creation to happen. Despite their enthusiastic rhetorical afflatus in making explicit their viewpoints about how firms can facilitate value co-creation, the current translation into practice of the role of the firm does not seem to be able to overcome the sender-biased approach that still resides in brand management. Practical implications To go beyond the limits of rhetorical representations and make brand value facilitation more actionable, the authors provide guidelines on how firms can create and enhance the circumstances for the co-creation of brand value to occur in interactions with consumers and stakeholders. Originality/value This study contributes to the critical actionability of the brand value co-creation by elucidating how firms currently perceive their facilitation role. The paper provides strategic recommendations to put co-creation rhetoric into practice by reframing and expanding the scope and the significance of brand management.

Mothers' negotiation of welfare support: the emergence of privatized entitlement

2020 ◽  
Vol 40 (11/12) ◽  
pp. 1439-1454
Author(s):  
Orly Benjamin
Keyword(s):  
Grounded Theory ◽  
Longitudinal Data ◽  
Social Services ◽  
Design Methodology ◽  
Negative Outcomes ◽  
Structured Interviews ◽  
Content Type ◽  
Material Scarcity ◽  
Practical Implications

PurposePrevious accounts of exclusion, primarily those proposed in the context of access to welfare, marginalize the role of negotiation and its potential for highlighting distinct barriers and possibilities within specific institutional configurations. Furthermore, when negotiation is examined in the context of access to social services, it is rarely considered as reflecting changes in exclusion or the need to distinguish among exclusionary outcomes in mothers' lives. The author proposes a conceptualization of the distinction between civic exclusion and isolated exclusion, introducing the latter as a specific condition in which mothers are forced to respond to their children's needs by resorting to privatized entitlement.Design/methodology/approachStructured interviews were conducted between 2016 and 2017 with 90 mothers “providing in poverty” from seven marginalized categories in Israel. The interviews were analyzed using a grounded theory perspective.FindingsThree negotiation positions are revealed: positive citizenship, privatized entitlement and inconsistent gains. These positions reflect specific conditions of civic exclusion, which manifests in the form of multiple disadvantage in the lives of mothers, regardless of available forms of welfare support; and isolated exclusion, which manifests as the inability to protect one's children from harsh material scarcity, regardless of attempts to establish eligibility.Research limitations/implicationsLongitudinal data could better reflect the ramifications of isolated exclusion, particularly when translated into privatized entitlement.Practical implicationsThe consequences of isolated exclusion should be studied, in order to prevent negotiation failure leading to this phenomenon.Originality/valueUp until recently, the notion of exclusion was used without relevant distinctions obscuring the meaning of failing to negotiate access to welfare, in mothers' lives. Conceptualizing negative outcomes of negotiation as leading to isolated exclusion and privatized entitlement clarifies the meaning of poverty as dependency. Further, without relevant distinctions, scholars' and activists' effort to introduce higher commitment to mothers' negotiation among street-level bureaucrats cannot be accounted for.

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