How does interactive use of budgets affect creativity?

2020 ◽  
Vol 32 (2) ◽  
pp. 197-215 ◽  
Author(s):  
Eddy Mayor Putra Sitepu ◽  
Ranjith Appuhami ◽  
Sophia Su
Keyword(s):  
Least Squares ◽  
Empirical Evidence ◽  
Survey Data ◽  
Design Methodology ◽  
Role Clarity ◽  
Content Type ◽  
Direct Association ◽  
The Usa ◽  
The Uk ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity. Design/methodology/approach Survey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares. Findings The findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity. Originality/value This study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity.

Risk management committee and risk management disclosure: evidence from Australia

2019 ◽  
Vol 31 (3) ◽  
pp. 438-461 ◽  
Author(s):  
Jing Jia ◽  
Zhongtian Li ◽  
Lois Munro
Keyword(s):  
Risk Management ◽  
Human Capital ◽  
Least Squares ◽  
Empirical Evidence ◽  
Design Methodology ◽  
Independence Number ◽  
Ordinary Least Squares ◽  
Content Type ◽  
The Relationship ◽  
Risk Management Committee

Purpose This paper aims to examine the relationship between risk management committees (RMCs) and risk management disclosure (RMD) quality. Specifically, the existence of stand-alone RMCs and a number of RMC characteristics, including RMC size, RMC independence, number of RMC meetings and RMC members’ human capital is investigated. Design/methodology/approach The sample comprises top 100 Australian Securities Exchange (ASX)-listed companies during the period between 2010 and 2012, when RMD began to be guided by detailed recommendations in Australia. Following the RMD framework used by Jia et al. (2016), RMD quality is measured based on its quantity, relevance, width and depth. Ordinary least squares (OLS) regressions were used to test the relationship between stand-alone RMC, RMC characteristics and RMD quality. Findings The results show that the existence of a stand-alone RMC, the human capital of RMC and RMC size are positively associated with RMD quality. In contrast, RMC independence and the number of RMC meetings are not found to have a significant association with RMD quality. Originality/value This study contributes to the current RMD literature by investigating whether a stand-alone RMC and different RMC characteristics are associated with RMD quality. The results of this study provide useful and new empirical evidence about the relationship between RMCs and RMD quality for researchers, companies, and regulators.

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

How far are we from understanding corruption? The effect of cultural distance on corruption perception

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mike Szymanski ◽  
Ivan Valdovinos ◽  
Evodio Kaltenecker
Keyword(s):  
Cultural Differences ◽  
International Business ◽  
Design Methodology ◽  
Cultural Distance ◽  
State Level ◽  
Generalized Least Squares ◽  
Content Type ◽  
The Usa ◽  
Corruption Perception ◽  
The Relationship

Purpose This study aims to examine the relationship between cultural distances between countries and their scores in the Corruption Perception Index (CPI), which is the most commonly used measure of corruption in international business (IB) research. Design/methodology/approach The authors applied fixed-effect (generalized least squares) statistical modeling technique to analyze 1,580 year-country observations. Findings The authors found that the CPI score is determined to a large extent by cultural distances between countries, specifically the distance to the USA and to Denmark. Research limitations/implications CPI is often used as a sole measure of state-level corruption in IB research. The results show that the measure is significantly influenced by cultural differences and hence it should be applied with great caution, preferably augmented with other measures. Originality/value To the best of the authors’ knowledge, this is the first study to look at cultural distances as determinants of CPI score. The authors empirically test whether the CPI is culturally biased.

They teach, but do they apply?

2019 ◽  
Vol 10 (3) ◽  
pp. 743-766
Author(s):  
Anete Petrusch ◽  
Guilherme Luís Roehe Vaccaro ◽  
Juliane Luchese
Keyword(s):  
Design Methodology ◽  
Additional Data ◽  
Effective Sample Size ◽  
Exploratory Research ◽  
Lean Thinking ◽  
Content Type ◽  
Administrative Services ◽  
The Usa ◽  
And Performance ◽  
The Uk

Purpose Although discussed for more than 20 years, information about Lean adoption in higher education institutions (HEIs) is scarce, especially in developing countries. This research aims to investigate the degree of Lean thinking adoption on administrative services of Brazilian private HEIs. The results are compared to studies from USA and UK, highlighting the maturity on enablers, principles, tools and performance measures related to Lean. Design/methodology/approach A quantitative survey research was carried out. The instrument is adapted for HEIs from the proposal of Malmbrandt and Åhlström (2013) for Lean services. Cronbach’s alpha and factor analysis were used to validate the adapted instrument. Additional data analysis was based on non-parametric tests. Findings No evidence of broad implementation of Lean thinking in administrative processes of Brazilian private HEIs was found, with the adoption being incipient. The results are convergent to those presented by other studies in the USA and the UK. There is a gap between the existing knowledge about Lean in the academic sphere of the HEIs and its application on their academic processes. Research limitations/implications The effective sample size was of 47, despite contacts being sent to 2,090 institutions. This sample allows exploratory research, although further research is required. Results are adherent to those found in research from other countries. Originality/value The research presents descriptive and exploratory results regarding the adoption of Lean in Brazilian HEIs. No previous similar research was found in the literature.

Individual unlearning, organizational unlearning and strategic flexibility

2019 ◽  
Vol 14 (1) ◽  
pp. 2-18 ◽  
Author(s):  
Xiangyang Wang ◽  
Ying Qi ◽  
Yingxin Zhao
Keyword(s):  
Theoretical Model ◽  
Survey Data ◽  
Design Methodology ◽  
Mediating Effect ◽  
Strategic Flexibility ◽  
Content Type ◽  
Positive Effects ◽  
The Relationship

PurposeThe purpose of this paper is to explore the relationship between unlearning and strategic flexibility from the down-up change perspective.Design/methodology/approachDrawing on the routine-updating process, this study builds a theoretical model and examines it using survey data from 233 firms in China.FindingsUnlearning is the enabler to strategic flexibility. Specifically, individual unlearning and organizational unlearning both have positive effects on strategic flexibility. Organizational unlearning exerts a partly mediating effect on the relationship between individual unlearning and strategic flexibility.Originality/valueThe paper examines the different mechanisms of individual and organizational unlearning on strategic flexibility and suggests that unlearning is a useful method or approach for strategic flexibility. In addition, this study is useful to help managers or practitioners determine how to embrace strategic flexibility by unlearning.

Exploring the relationship between dispositions to think critically and sustainability concern in HESD

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kerry Shephard ◽  
Qudsia Kalsoom ◽  
Ritika Gupta ◽  
Lorenz Probst ◽  
Paul Gannon ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Critical Thinking ◽  
New Zealand ◽  
Design Methodology ◽  
Educational Systems ◽  
Content Type ◽  
The Usa ◽  
The Relationship ◽  
Practical Implications

Purpose Higher education is uncertain which sustainability-related education targets should be sought and monitored. Accepting that something needs to be measurable to be systematically improved, the authors explored how measures relate to potential targets. This paper aims to focus on dispositions to think critically (active open-minded thinking and fair-minded thinking in appraising reasoning) as measures and explored how they related to sustainability concern as an indicative educational target. Design/methodology/approach This research included the development and testing of research instruments (scales) that explored dispositions to critical thinking and sustainability concern. Authors researched these instruments within their own correspondence groups and tested them with university students and staff in Pakistan, the USA, Austria, India and New Zealand. The authors also asked a range of contextualising questions. Findings Respondents’ disposition to aspects of active, open-minded thinking and fair-minded thinking do predict their concern about facets of sustainability but their strength of religious belief was an important factor in these relationships and in their measurement. Practical implications This research demonstrates the complexity of monitoring dispositions to think critically and sustainability concern in educational systems, particularly in circumstances where the roles of religious beliefs are of interest; and suggests ways to address this complexity. Originality/value This research integrates and expands discourses on ESD and on critical thinking in diverse disciplines and cultures. It investigates measurement approaches and targets that could help higher education institutions to educate for sustainable development and to monitor their progress, in ways that are compatible with their culture and values.

The psychological currencies of corporate entrepreneurship strategy

2018 ◽  
Vol 34 (10) ◽  
pp. 30-31 ◽  
Keyword(s):  
Case Studies ◽  
Survey Data ◽  
Design Methodology ◽  
Reading Time ◽  
Corporate Entrepreneurship ◽  
Content Type ◽  
Tolerance For Ambiguity ◽  
Pertinent Information ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper, using survey data from Iranian SMEs, concentrates on the relationship between cultural intelligence, tolerance for ambiguity, and corporate entrepreneurship to reveal how companies can increase the effectiveness of their strategic activity within their particular market. Originality/value The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Local corruption and local stock returns

2019 ◽  
Vol 26 (4) ◽  
pp. 1065-1077
Author(s):  
Serkan Karadas ◽  
William McAndrew ◽  
Minh Tam Tammy Schlosky
Keyword(s):  
Stock Returns ◽  
Design Methodology ◽  
State Level ◽  
The State ◽  
Second Step ◽  
Market Size ◽  
Content Type ◽  
The Usa ◽  
The Relationship ◽  
Local Stock

Purpose The purpose of this study is to investigate the effect of corruption on stock returns in the USA. In particular, this study examines the relationship between corruption in a state (i.e. local corruption) and stock returns of firms headquartered in that state (i.e. local returns). Design/methodology/approach This paper uses the Fama–MacBeth two-step regressions. In the first step, the authors estimate the coefficients on the market, size, value and momentum factors for individual stocks. In the second step, they use those coefficients along with the corruption score of the state where stocks are headquartered to explain stock returns. Findings This paper finds that corruption in a state adversely affects stock returns of firms headquartered in that state. It further documents that the effect of corruption on stock returns is limited to geographically concentrated firms. Originality/value To the best of the authors’ knowledge, this paper is the first to document the effect of state-level corruption on individual stock returns in the USA using the Fama–MacBeth regressions. This study contributes to the literature by documenting the effect of local corruption on local stock returns in a low corruption country.

scholarly journals The ShaRInK framework: a holistic perspective on key categories of influences shaping individual perceptions of knowledge sharing

2015 ◽  
Vol 19 (4) ◽  
pp. 770-790 ◽  
Author(s):  
Alexander Schauer ◽  
Ana Cristina Vasconcelos ◽  
Barbara Sen
Keyword(s):  
Knowledge Sharing ◽  
Design Methodology ◽  
Content Type ◽  
Individual Level ◽  
Individual Perceptions ◽  
Information Technology Services ◽  
Technology Services ◽  
The Usa ◽  
The Uk

Purpose – This paper aims to present a holistic framework, termed ShaRInK (Sharer, Relations, Institution, Knowledge), that depicts key categories of influences that shape individual perceptions of knowledge sharing within an organisational setting. Design/methodology/approach – An exploratory and qualitative case study strategy in which empirical data were gathered from 24 interviewees that were based in four different branches (i.e. China, The Netherlands, the UK and the USA) of a single information technology services organisation. Findings – The findings led to a holistic framework that depicts four key categories of influences that shape knowledge sharing from an individual perspective: attitudes and characteristics of the sharers, relations between the sharers, institutions which act as a united entity on sharer perceptions and knowledge itself. Furthermore, the four key influences not only shape knowledge sharing independently but are intertwined and have a synergistic effect. The ShaRInK framework is formed by combining these. Originality/value – The findings indicate that knowledge sharing from an individual-level perspective is a more complex phenomenon than currently portrayed in the literature. All four key influences, each being fundamentally different in nature, and their relationships should be taken into account. Equally, the ShaRInK framework can be applied by organisations when developing a knowledge-sharing strategy or auditing existing strategies.

The effect of social spending on reducing poverty

2017 ◽  
Vol 44 (5) ◽  
pp. 620-632
Author(s):  
Ferdi Celikay ◽  
Erdal Gumus
Keyword(s):  
Empirical Evidence ◽  
Design Methodology ◽  
Negative Relationship ◽  
Social Spending ◽  
Social Expenditure ◽  
Education Expenditure ◽  
Content Type ◽  
Long Run ◽  
Short Run ◽  
The Relationship

Purpose The purpose of this paper is to provide new empirical evidence on the relationship between social expenditure and poverty in Turkey. Design/methodology/approach There are voluminous studies in the literature and many of which contain condradictory results. The authors use panel error correction models and employ Turkish statistical territorial units data (26 regions) covering the period 2004-2011 in the analysis. Findings The authors have found that in the short run, there is a negative relationship between social expenditure and poverty, as expected. In the long run, however, there exists a positive relation between them. The authors utilize expenditure on education as one component of social expenditure, and the authors obtain a negative relationship between education expenditure and poverty, both in the short run and in the long run. Social implications Poverty is an important social problem that more studies on this subject should examine various aspects and find policies to alleviate it. Originality/value Literature on poverty and social spending are growing and their results are contradictory. However, this paper clearly and significantly provides new empirical evidence on the effect of social spending on reducing poverty using Turkish data. This kind of study is hardly found for developing countries like Turkey. It contributes to the literature.

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