Line-item budgeting and film-production

2015 ◽  
Vol 12 (4) ◽  
pp. 321-345 ◽  
Author(s):  
Ivar Friis ◽  
Allan Hansen
Keyword(s):  
Creative Process ◽  
Management Control ◽  
Point Of View ◽  
Self Control ◽  
Film Production ◽  
Content Type ◽  
Positive Effects ◽  
Control Research ◽  
Insight Into

Purpose – This paper aims to explore the role of line-item budgeting in film production in an effort to illustrate the positive effects that budgetary constraints can have on creativity. Design/methodology/approach – Using Elster’s (2000) constraint theory as a basis for the research, this paper conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed on the director had positive effects in terms of the pre-commitments entailed, which aided in protecting the director against the negative aspects of passion (e.g. distorted thought processes, myopia and weakness of will) in the creative process and in terms of the ability of the constraints to channel creativity in certain directions, thus preventing the availability of too many options from hampering the creative process. Originality/value – The paper contributes to management control research in two ways. By addressing calls to provide more insight into the positive effects management control constraints might have on creativity, this study explores somewhat ignored aspects of line-item budgeting, adding greater insight into the interrelations between creativity and control. By exploring the ways in which line-item budgeting might take on the role of pre-commitment advice and devices in the creative process, this paper further exposes the links between accounting constraints and self-control.

Reinventing organizational control

2017 ◽  
Vol 30 (4) ◽  
pp. 795-820 ◽  
Author(s):  
Marion Brivot ◽  
Yves Gendron ◽  
Henri Guénin
Keyword(s):  
Design Methodology ◽  
Management Control ◽  
Organizational Control ◽  
Accounting Firms ◽  
Content Type ◽  
Reputational Risk ◽  
New Directions ◽  
Control Research ◽  
Big Four ◽  
Insight Into

Purpose The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach Following the approach suggested by Janesick (1998) and Denzin and Lincoln (1998), the authors undertook an in-depth qualitative analysis of a large number of data sources including interviews, best-selling books by renowned SM specialists, relevant press articles drawn from a Factiva search, and documents published by the Big Four firms and professional accounting institutes in Canada on how organizations should use SM to protect their reputational capital. Findings Four competing SM reputational risk control perspectives inductively emerged from the analysis: the Beyond Control frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter. Originality/value The control literature has been criticized by many scholars as being in urgent need of updating. By inductively theorizing four original control frames in the SM arena, the research aims to move management control research in new directions.

Market orientation, innovation commercialization capability and firm performance relationships: the moderating role of supply chain influence

2017 ◽  
Vol 32 (7) ◽  
pp. 913-924 ◽  
Author(s):  
Jeen-Su Lim ◽  
William K. Darley ◽  
David Marion
Keyword(s):  
Supply Chain ◽  
Firm Performance ◽  
Market Orientation ◽  
Innovation Management ◽  
Strategy Formulation ◽  
Content Type ◽  
Positive Effects ◽  
The Impact ◽  
Moderating Role

Purpose The study aims to explore supply chain influence (SCI) on the linkages among market orientation, innovation capabilities and firm performance (FP), using the resource-based view as a theoretical backdrop. Design Survey data from 182 top managers who are involved in strategy formulation and innovative direction of their companies was collected and analyzed using moderated multiple regression analysis. Findings Results revealed a moderating role of the SCI in that the proactive market orientation (PMO) and FP relationship is stronger when SCI is high, and innovation commercialization capability (ICC) and FP relationship is stronger when SCI is low. Practical implications Firms pursuing high PMO strategy must collaborate with supply chain function to achieve the full effect of PMO. Additionally, as supply chain is critical to meeting customers’ needs, these firms should allow supply chain to exert greater influence to enjoy the positive effects of PMO in addition to ensuring full integration into marketing strategy implementation. Also, firms with high ICC need to limit SCI to maximize the benefit of ICC on FP, just as innovation management needs to be cognizant of other functional areas. Originality/value The study investigates the potential moderating role of SCI on the relationships among market orientation, ICC and FP. The study fills a gap in the understanding of the nature and role of supply chain in the marketing–supply chain interaction, and the impact on FP.

What makes court-referred mediation effective?

2014 ◽  
Vol 25 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Amira Galin
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Process And Outcome ◽  
Refusal To Participate ◽  
The Impact ◽  
Practical Implications ◽  
Theoretical Insight ◽  
Insight Into ◽  
Low Rate

Purpose – The purpose of this paper is to obtain insight into court-referred mediation in the Israeli Labor Courts, by analyzing its processes and outcomes, as a function of tactics used by both the disputants and the mediator. Design/methodology/approach – Observation of 103 court-referred mediations, for each of which a detailed process and outcome were documented. Data on disputants' refusal to participate in the mediation was also collected. At the end of each mediation case, disputants were given a questionnaire in which they expressed their satisfaction with the outcome and their evaluation of the mediator's contribution. Findings – A low rate of refusal to participate in court-referred mediation was found. Also, the higher the ratio of soft tactics to pressure tactics employed (by all parties involved) during the process, the higher the rate of agreements. Mediators use significantly more soft tactics than disputants, and are more active in using tactics. The two significant variables that predict the mediation's agreement are the ratio between soft tactics to pressure tactics used by all parties, and mediator contribution to the process. Practical implications – The significant role of soft tactics in the process, outcome, and satisfaction of court-referred mediation may serve as a guideline for disputants and mediators. Originality/value – This unique research, which examines the impact of tactics on court-referred mediation, may provide added and significant theoretical insight into its process and outcome, as well as a better understanding of other “hybrid” (compulsory at the beginning, voluntary at the end) mediations.

The effect of consumers' religiosity on consumer ethics: the mediating role of ethical ideology

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Denni Arli ◽  
Fandy Tjiptono
Keyword(s):  
Consumer Ethics ◽  
Ethical Ideology ◽  
Negative Effects ◽  
Content Type ◽  
Mediating Role ◽  
Positive Effects ◽  
Central Java ◽  
Consumer Ethics Scale ◽  
The Impact

PurposeReligious doctrines generally encourage people to behave ethically. However, in daily life, individuals notice inconsistencies between religious beliefs and behavior, leading them to ask, in the context of commerce, why religious consumers would behave unethically. The purpose of this study was to investigate the impact of consumers' intrinsic and extrinsic religiosity on their ethical behavior. Specifically, the moderating effect of ethical ideology on the relationship between Indonesian consumers' religiosity and their ethics was examined by means of a survey.Design/methodology/approachThe data derived from the questionnaire were complemented by convenience samples of Indonesians living in Daerah Istimewa Yogyakarta (DIY) in central Java. The researchers distributed 600 questionnaires in two major shopping malls and several housing areas in the region, of which 467 were completed and returned, for an overall response rate of 77.8%.FindingsThe results indicated that the participants' intrinsic religiosity negatively impacted their ethical beliefs and was mediated by their idealistic ethical ideology. The present study also found that idealism had negative effects on three of the four dimensions of the consumer ethics scale (CES) (actively benefiting, passively benefiting and questionable behavior), while relativism had positive effects on two of the dimensions (passively benefiting and questionable behavior.Research limitations/implicationsOne limitation of the present study was that the analysis did not distinguish among the religions practiced by the respondents to the questionnaire.Originality/valueThis is one of the first few studies investigating the mediating role of ethical ideology in a religious society. This study contributes to the literature on these issues in theoretical and managerial terms by extending the Hunt-Vitell theory (1986) to the context of consumer ethics.

The mediating role of fairness on the effectiveness of strategic performance measurement systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kevin Baird ◽  
Sophia Xia Su ◽  
Nuraddeen Nuhu
Keyword(s):  
Performance Appraisal ◽  
Human Resource ◽  
Performance Measures ◽  
Content Type ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Mediating Role ◽  
Performance Measurement Systems ◽  
Insight Into

PurposeThis study examines the mediating role of the fairness of performance appraisal on the association between the extent of use of strategic performance measurement systems (SPMSs) with SPMS effectiveness.Design/methodology/approachData were collected using an online survey distributed to 656 Australian middle and lower level managers.FindingsThe findings reveal that informational fairness mediates the association between SPMSs (link to value drivers and the use of multidimensional performance measures) with performance-related outcomes; procedural fairness mediates the association between SPMSs (link to strategy and the use of multidimensional performance measures) with staff-related outcomes and distributive fairness mediates the association between the use of SPMSs (all three types) with both performance and staff-related outcomes.Originality/valueThe study provides a unique insight into the importance of fairness (the distributive, informational and procedural fairness of the performance appraisal system) in mediating the associations between the extent of use of SPMSs and SPMS effectiveness. The findings contribute to the human resource management (HRM) “black box” literature by providing an insight into the behavioural mechanism through which a specific human resource management practice (i.e. the SPMS) influences organisational performance.

Influence of self-disclosure of Internet celebrities on normative commitment: the mediating role of para-social interaction

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edward Shih-Tse Wang ◽  
Fang-Tzu Hu
Keyword(s):  
Social Interaction ◽  
Private Life ◽  
Influential Factor ◽  
Equation Modeling ◽  
Normative Commitment ◽  
Self Disclosure ◽  
Content Type ◽  
Mediating Role ◽  
Positive Effects

PurposeFor Internet celebrities, self-disclosure (SD) is a crucial step in building relationships with their followers who perceive this communication as para-social interaction (PSI), which facilitates socialization among followers. Normative commitment (NC) is critical for creating bonds among community members that are strengthened through socialization. However, research on the predictive relationships among SD, PSI and NC has been insufficient. This paper aims to investigate the effects of two facets of Internet celebrity SDs (i.e. private life and opinion) and two facets of PSI (i.e. companionship and following) on NC. The mediating role of PSI on the effects of SD on NC was also analyzed.Design/methodology/approachPeople who follow at least one Internet celebrity on a social networking site were recruited to participate in this study, and 494 valid questionnaires were collected for examination. The collected data were analyzed using structural equation modeling (SEM).FindingsThe results revealed that both private-life and opinion SDs have positive effects on companionship and following PSI, which consequently influence NC. A mediation test revealed that companionship and following PSI mediate the effects of private-life and opinion SD on NC. This study's findings also revealed that NC is influenced more by following PSI than it is by companionship PSI. Furthermore, opinion SD was determined to be the more influential factor in following PSI, whereas private-life SD was the more influential factor in companionship PSI.Originality/valueThis paper is useful for understanding the influence mechanism of the SD of Internet celebrities on PSI and NC.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

Investment opportunities for student housing in Europe

2018 ◽  
Vol 36 (6) ◽  
pp. 578-584 ◽  
Author(s):  
Nick French ◽  
Geetha Bhat ◽  
Gurpreet Matharu ◽  
Filipe Ortigão Guimarães ◽  
David Solomon
Keyword(s):  
Student Housing ◽  
European Countries ◽  
Content Type ◽  
Market Requirements ◽  
Investment Opportunities ◽  
Property Markets ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to provide an insight into how the demographic of international and home students in the major university cities in three European countries (France, Spain and Germany) offers investors an opportunity to provide students housing. This paper looks at how a mobile and demanding student clientele now demands, well priced, good quality and purpose built accommodation during their studies at University. This offers a good property investment opportunity. Design/methodology/approach This practice briefing is an overview of the demand factors that are creating opportunities in France, Spain and Germany. Findings This paper analyses the link between the under provision of purpose built student housing and an opportunity to develop a long-term cash flow producing investment asset. Practical implications The role of the property developers and investors is to successfully identify trends and demands and provide the assets that meet the market requirements. This paper looks at the meeting point in three major European countries for this latent and, currently, poorly served demand. Originality/value This provides guidance on how investment opportunities develop in non-traditional property markets.

Corruption and control from the perspective of Islam

2020 ◽  
Vol 27 (2) ◽  
pp. 355-368
Author(s):  
Waled Younes E. Alazzabi ◽  
Hasri Mustafa ◽  
Ahmed Razman Abdul Latiff
Keyword(s):  
Primary Source ◽  
Point Of View ◽  
Self Control ◽  
Business Community ◽  
Influential Factor ◽  
Situational Factor ◽  
Secondary Source ◽  
Research Approach ◽  
Content Type ◽  
And Control

Purpose The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective. Design/methodology/approach This paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his companions as a secondary source and prior literature. Findings This paper offers an Islamic taxonomy of corruption that contains economic, managerial, financial, political, environmental, social and ethical corruption which is explicitly prohibited because of their consequence on societies. Islam establishes proactive, preventive, detecting and reactive procedures to control corruption and prescribes how to avoid its harmful consequences. The paper also reveals significant concepts in relation to individuals’ qualities that if taken care of, better chances to reduce corruption and better living conditions can be accomplished. Research limitations/implications The paper recommends means to the business community through providing managerial and practical procedures which can be used for limiting corruption effectively. However, this piece of work provides further explanations on corruption to improve our understanding on such a phenomenon and contributes to the literature from the perspective of Islam point of view. Originality/value The paper contributes to the debate on corruption, human, religion and control from an Islamic point of view, which is lacking. This paper finds evidence that loss of belief is a situational factor that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral renovation is an influential factor that keeps individuals motivated and refrain from indulging into corrupt acts.

scholarly journals “Practicing care in qualitative organizational research: moral responsibility and legitimacy in a study of immigration management”

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ida Okkonen ◽  
Tuomo Takala ◽  
Emma Bell
Keyword(s):  
Moral Responsibility ◽  
Structured Interview ◽  
Organizational Research ◽  
Content Type ◽  
Research Participants ◽  
Reception Centre ◽  
Insight Into ◽  
Practice Care ◽  
Immigration Management

PurposeThe purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.Design/methodology/approachThe analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.FindingsInsight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance of mature care, receptivity and engrossment in building caring relationships with research participants by acknowledging the care they give to others. Our findings draw attention to the moral and epistemological responsibility to practice care in organizational research.Originality/valueThe paper highlights the relationality between practicing care in immigration centre management and doing qualitative organizational research, both of which rely on mature care, receptivity and engrossment in order to meet the other morally. We draw attention to the moral responsibility to care which characterises researcher–researched relationships and emphasise the importance of challenging methodological discourses that problematise or dismiss care in qualitative organizational research.

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