“Modes of mediation” for conceptualizing how different roles for accountants are made present

2015 ◽  
Vol 12 (3) ◽  
pp. 202-229 ◽  
Author(s):  
Heba El-Sayed ◽  
Mayada Abd El-Aziz Youssef
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Participant Observation ◽  
Business Partner ◽  
Business Decision ◽  
Operations Planning ◽  
Role Change ◽  
Content Type ◽  
Business Partners ◽  
Manufacturing Company

Purpose – This paper aims to, using the concept of “modes of mediation”, examine how different roles for accountants are “made present” in an Egyptian manufacturing company. The paper introduces the notion of “modes of mediation” as a different perspective for the opposing popular archetypes of accountants: “bean-counter” versus “business partner”. Modes of mediation emphasise the materiality of artefacts, entities and technologies, as well as organisational space and spatial settings. Design/methodology/approach – The paper draws on a field study in an Egyptian manufacturing company where accountants are engaged as business partners and involved in operations planning and decision-making. The data were collected over a period of four years through participant observation, interviews and ethnographic techniques. Findings – The paper reveals the relational nature of accountants’ calculative agency and shows how roles of accountants are intimately associated with a web of technologies and artefacts, as well as spatial working arrangements that represent particular “modes of mediation”. Research limitations/implications – The concept of “modes of mediation”, which is still under-explored in the role change literature, is useful in studying the roles of accountants. It enriches our understanding of the wider involvement of accountants in business decision-making that goes beyond the major drivers of role change and deliberate interventions discussed in the existing literature. Originality/value – The paper contributes to the literature on role change by drawing attention to the way in which different modes of mediation, involving certain material and spatial arrangements, enact different forms of calculative agency. Minor alteration to these arrangements can result in a wider involvement of accountants in business decision-making.

Employing needs-based funding formulae – some unavoidable tradeoffs

2017 ◽  
Vol 31 (7) ◽  
pp. 1092-1102
Author(s):  
Tal Gilead ◽  
Iris BenDavid-Hadar
Keyword(s):  
Decision Making ◽  
Resource Allocation ◽  
Design Methodology ◽  
Social Equity ◽  
School Resources ◽  
Content Type ◽  
Funding Formula ◽  
Policy Goals ◽  
Theoretical Investigations ◽  
Schooling System

Purpose The method by which the state allocates resources to its schooling system can serve as an important instrument for achieving desired improvements in levels of educational attainment, social equity and other social policy goals. In many school systems, the allocation of school resources is done according to a needs-based funding formula. The purpose of this paper is to provide a deeper understanding of some significant tradeoffs involved in employing needs-based funding formulae. Design/methodology/approach The paper is based on theoretical investigations of normative aspects involved in using needs-based funding formulae. Findings There are a number of underexplored complications and difficulties that arise from the use of needs-based funding formulae. Dealing with these involves significant tradeoffs that require taking normative decisions. Understanding these tradeoffs is important for improving the use of needs-based funding formulae. Originality/value The paper highlights three under-examined issues that emerge from the current use of needs-based funding formulae. These issues are: to what extent funding formulae should be responsive to social and economic needs? To what extent should funding formulae allow for the use of discretion in resource allocation? To what degree needs-based formulae funding should be linked to outcomes? By discussing these issues and the tradeoffs involved in them, the paper provides a deeper understanding of significant aspects stemming from the use of needs-based funding formulae. This, in turn, can serve as a basis for an improved and better informed process for decision making regarding the use of funding formulae.

Has Lean improved organizational decision making?

2016 ◽  
Vol 29 (5) ◽  
pp. 536-549 ◽  
Author(s):  
Pascale Simons ◽  
Jos Benders ◽  
Jochen Bergs ◽  
Wim Marneffe ◽  
Dominique Vandijck
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Lean Management ◽  
Structured Interviews ◽  
Organizational Decision Making ◽  
Content Type ◽  
Organizational Contexts ◽  
Sustainable Improvement ◽  
Care Processes ◽  
Practical Implications

Purpose – Sustainable improvement is likely to be hampered by ambiguous objectives and uncertain cause-effect relations in care processes (the organization’s decision-making context). Lean management can improve implementation results because it decreases ambiguity and uncertainties. But does it succeed? Many quality improvement (QI) initiatives are appropriate improvement strategies in organizational contexts characterized by low ambiguity and uncertainty. However, most care settings do not fit this context. The purpose of this paper is to investigate whether a Lean-inspired change program changed the organization’s decision-making context, making it more amenable for QI initiatives. Design/methodology/approach – In 2014, 12 professionals from a Dutch radiotherapy institute were interviewed regarding their perceptions of a Lean program in their organization and the perceived ambiguous objectives and uncertain cause-effect relations in their clinical processes. A survey (25 questions), addressing the same concepts, was conducted among the interviewees in 2011 and 2014. The structured interviews were analyzed using a deductive approach. Quantitative data were analyzed using appropriate statistics. Findings – Interviewees experienced improved shared visions and the number of uncertain cause-effect relations decreased. Overall, more positive (99) than negative Lean effects (18) were expressed. The surveys revealed enhanced process predictability and standardization, and improved shared visions. Practical implications – Lean implementation has shown to lead to greater transparency and increased shared visions. Originality/value – Lean management decreased ambiguous objectives and reduced uncertainties in clinical process cause-effect relations. Therefore, decision making benefitted from Lean increasing QI’s sustainability.

Online brand communities as heterogeneous gatherings: a netnographic exploration of Apple users

2017 ◽  
Vol 26 (4) ◽  
pp. 375-385 ◽  
Author(s):  
Tuğba Özbölük ◽  
Yunus Dursun
Keyword(s):  
Design Methodology ◽  
Participant Observation ◽  
Opinion Leader ◽  
Brand Community ◽  
Community Members ◽  
Content Type ◽  
Brand Communities ◽  
Online Brand Communities ◽  
Different Types ◽  
Online Brand Community

Purpose This paper aims to investigate the different types of members based on their roles within an online brand community dedicated to Apple. Design/methodology/approach Design/methodology/approach Data are drawn from an 18-month netnographic study, including participant and non-participant observation. Findings Findings reveal that members of the online brand community share a common goal but they are heterogeneous in many respects. In this research, five different types of brand community members are identified: learner, pragmatist, activist, opinion leader and evangelist. These findings emphasize the heterogeneity of the brand community or the differences of members and subgroups they form in the community. Practical implications This paper offers some insights for brand managers. There are different sub-tribes in online brand communities and these sub-tribes develop their own meanings of the brand. This means that online brand communities do not form one single homogenous target group and can be segmented into subgroups. Findings also offer a deeper understanding of negative characteristics of online brand community members. The role “activist” found in this study may be crucial for marketers, as activists can represent the negative side of online brand communities. Originality/value The literature on brand communities has focused predominantly on the homogeneity of these communities. This paper extends the literature by demonstrating the heterogeneity in an online brand community. The paper contributes to the brand community literature by substantiating that online brand community members can be segmented into subgroups based on their roles within the community. In addition, the paper extends the existing literature on brand communities that has overlooked the destructive consumer roles.

Jumping to conclusions – an analysis of the NBA Draft Combine athleticism data and its influence on managerial decision-making

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tobias Berger ◽  
Frank Daumann
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Predictive Power ◽  
Principal Component ◽  
Decision Makers ◽  
Decision Quality ◽  
Managerial Behavior ◽  
Managerial Decision ◽  
Content Type ◽  
Selection Behavior

PurposeThe NBA Draft policy pursues the goal to provide the weakest teams with the most talented young players to close the gap to the superior competition. But it hinges on appropriate talent evaluation skills of the respective organizations. Research suggests the policy might be valid but to date unable to produce its intended results due to the “human judgement-factor”. This paper investigates specific managerial selection-behavior-influencing information to examine why decision-makers seem to fail to constantly seize the opportunities the draft presents them with.Design/methodology/approachAthleticism data produced within the NBA Draft Combine setting is strongly considered in the player evaluations and consequently informs the draft decisions of NBA managers. Curiously, research has failed to find much predictive power within the players pre-draft combine results for their post-draft performance. This paper investigates this clear disconnect, by examining the pre- and post-draft data from 2000 to 2019 using principal component and regression analysis.FindingsEvidence for an athletic-induced decision-quality-lowering bias within the NBA Draft process was found. The analysis proves that players with better NBA Draft Combine results tend to get drafted earlier. Controlling for position, age and pre-draft performance there seems to be no proper justification based on post-draft performance for this managerial behavior. This produces systematic errors within the structure of the NBA Draft process and leads to problematic outcomes for the entire league-policy.Originality/valueThe paper delivers first evidence for an athleticism-induced decision-making bias regarding the NBA Draft process. Informing future selection-behavior of managers this research could improve NBA Draft decision-making quality.

Are the saving decision patterns of bank customers also clouded by psychological biases? Evidence from Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Emmanuel Tetteh ◽  
Christopher Boachie
Keyword(s):  
Decision Making ◽  
Loss Aversion ◽  
Design Methodology ◽  
Weighted Least Squares ◽  
Least Squares Regression ◽  
Individual Decision ◽  
Content Type ◽  
Saving Decisions ◽  
The Individual ◽  
Practical Implications

PurposeThis paper attempts to investigate the influence of psychological biases on saving decision-making of bank customers in Ghana.Design/methodology/approachIt employs weighted least squares regression to test the effect of psychological biases on savings decisions of bank customers.FindingsThe findings show that all the nine psychological biases, namely mental accounting, availability, loss aversion, representativeness, anchoring, overconfidence, status quo, framing effect and disposition effect employed for the study have a significant influence on saving decision of bank customers. The results depict that psychological biases are entrenched in the saving pattern of bank customers in Ghana.Practical implicationsFor policy purposes, the study recommends that bank customers need to enhance their knowledge of psychological biases in order to improve their gains from savings, and not to fall prey to these prejudices. The satisfied customer is a dependable source of bank viability and survival.Originality/valueTo the best of the knowledge of the author, this study provides the first empirical evidence of the influence of psychological biases on saving decisions of bank customers in Ghana. The findings of this study will enhance knowledge on the influence of psychological biases on individual decision-making and will accentuate the fact that the individual is not an entirely rational being.

Wisconsin Assistive Technology Initiative framework for supporting assistive technology decision-making in Singapore schools: perspectives of in-service educators

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Meng Ee Wong ◽  
YingMin Lee
Keyword(s):  
Decision Making ◽  
Assistive Technology ◽  
Peer Review ◽  
Design Methodology ◽  
Resource Constraints ◽  
Written Feedback ◽  
Technology Initiative ◽  
Content Type ◽  
Trial Experience ◽  
Practical Implications

PurposeThis study explored in-service educators' experience of using the Wisconsin Assistive Technology Initiative (WATI) for assistive technology (AT) decision-making within Singapore schools.Design/methodology/approachThe study adopted a qualitative design. Eight educators across both mainstream and special education schools were introduced to the WATI framework which they subsequently employed as a trial experience for a student under their care. Written feedback gathered from participants was analysed to identify common issues and themes regarding the use of the WATI framework for AT decision-making.FindingsThe comprehensive consideration of a broad scope of different factors, provision of a structured process for AT decision-making, as well as a common language for use by different stakeholders emerged as key benefits of implementing the WATI. Challenges encountered include administrative struggles in gathering different stakeholders together, time and resource constraints and difficulties in loaning AT devices for trial use.Practical implicationsBased on educators' feedback, recommendations to facilitate the adoption of the WATI for AT decision-making within Singapore schools are discussed and considered. This study also highlights the need for greater AT instruction within both preservice and in-service teacher preparation programmes in Singapore.Originality/valueSchools in Singapore currently rarely adopt any frameworks in place to guide educators through a systematic process of AT consideration. It is anticipated that this study will spearhead and drive the adoption of systematic frameworks such as the WATI for better AT decision-making within Singapore schools.Peer reviewThe peer review history for this article is available at: https://publons.com/publon 10.1108/JET-03-2021-0015

Ritual as assemblage: feast of sacrifice experiences of Turkish consumers

2019 ◽  
Vol 10 (2) ◽  
pp. 476-494
Author(s):  
Ömer Torlak ◽  
Müjdat Özmen ◽  
Muhammet Ali Tiltay ◽  
Mahmut Sami İşlek ◽  
Ufuk Ay
Keyword(s):  
Design Methodology ◽  
Participant Observation ◽  
Theoretical Development ◽  
Social Phenomena ◽  
Assemblage Theory ◽  
Content Type ◽  
Religious Rituals ◽  
The Social ◽  
Human Actors ◽  
Depth Interviews

Purpose The purpose of this paper is to theorize and empirically investigate the formation of consumer’s consumption ritual experiences and discourses associated with Feast of Sacrifice. Design/methodology/approach The authors have approached the data from assemblage theory perspective. By use of ethnographic participant observation and in-depth interviews, seven themes are uncovered and discussed: meaning of Qurban, preparation of the ritual, Qurban choice, meat, Qurban ritual, marketplace and framing of discourses. Findings This study provides a theoretical development in which it depicts that assemblage theory can be used in the context of religious rituals such as the Feast of Sacrifice. This suggests that parts forming the social phenomena include different meanings and functions in different assemblages to the ritual, which has a structure with a particular process, roles and content scenario. This implies that even the most structured social phenomena as religious rituals can be accepted as social assemblage where every individual experiences his/her own ritual with the parts that have ever-changing material and expressive roles. Originality/value This study will contribute to the literature on religious rituals and practices through viewing ritual as an assemblage including material and expressive features as well as human and non-human actors. Besides, this study aims to find out whether there is a constant consumer and the concept of ritual by focusing on buying experiences of consumer in Feast of Sacrifice in Turkey.

Evaluation of barriers in the adoption of halal certification: a fuzzy DEMATEL approach

2019 ◽  
Vol 14 (1) ◽  
pp. 153-174 ◽  
Author(s):  
Shahbaz Khan ◽  
Mohd Imran Khan ◽  
Abid Haleem
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Specific Region ◽  
Integrative Approach ◽  
Decision Making Process ◽  
Management Support ◽  
Fuzzy Dematel ◽  
Content Type ◽  
Certification System ◽  
Expert’S Opinion

PurposeHigher level of customer satisfaction for halal products can be achieved by the effective adoption of halal certification through assessment and accreditation (HCAA). There are certain issues that seem detrimental towards the adoption of HCAA. The purpose of this paper is to identify the major barriers towards the adoption of HCAA and evaluate inter-relationships among them for developing the strategies to mitigate these barriers.Design/methodology/approachThe barriers towards the adoption of HCAA are identified through an integrative approach of literature review and expert’s opinion. The inter-relationship among the identified barriers is evaluated using fuzzy-based decision-making trial and evaluation laboratory (fuzzy DEMATEL) technique, which categorises them into influential and influenced group.FindingsThe evaluation of inter-relationship among barriers using fuzzy DEMATEL indicates four influencing barriers and six influenced barriers towards the adoption of HCAA. Further, findings suggest an extensive government, and management support is vital in terms of commitment, resources and actions to realise the benefits attributed with HCAA.Research limitations/implicationsThe inter-relationship among barriers is contextual and based on the perception of experts which may be biased as per their background and area of expertise. This study pertains to a specific region and can be extended to the generalised certification system.Originality/valueThe empirical base of the research provides the inter-relationship among the barriers towards the adoption of HCAA which can be effectively used as input in the decision-making process by producers, manufacturers and distributor. The policy maker can analyse the cause group and effect group of barriers to formulate policies that would help in the adoption of HCAA.

scholarly journals Executive decision-making in fashion retail: a phenomenological exploration of resources and strategies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Danielle Sponder Testa ◽  
Elena E. Karpova
Keyword(s):  
Decision Making ◽  
Academic Research ◽  
Phenomenological Approach ◽  
Study Data ◽  
Decision Making Process ◽  
Business Decision ◽  
Content Type ◽  
External Data ◽  
Executive Decision Making ◽  
Fashion Retail

PurposeDecision-makers must be well-informed to successfully impact the future of the business. The purpose of this study was to explore experiences of US fashion retail executives when making business decisions to understand what resources and strategies are utilized within the decision-making process. Additionally, the role of academic research within executive decision-making process was explored.Design/methodology/approachThis study utilized a phenomenological approach to understand the experiences of fashion retail executives when engaging in business decision-making. Fifteen US fashion retail executives participated in the study. Data were collected through in-depth individual interviews and thematically coded to gain a holistic perspective of the decision-making process within the fashion retail industry.FindingsAs the result of the data analysis and interpretation, three topical areas emerged:: “Incredible Amounts of Information,” “Industry Specific Academic Research” and “Have a Clear Road Map.” The findings suggested that while the facts gleaned from internal and external data are of great importance to fashion professionals, insights gathered from social media are equally influential within the decision-making process. The authors identified five major strategies utilized consistently by fashion retail executives regardless of the type of business they represented: collaboration, adaptability, speed, gut instinct and creativity.Research limitations/implicationsThe results are important to fashion retail companies for improving internal decision-making processes. The identified resources and strategies of the decision-making process can be incorporated into fashion program curricula and considered as learning outcomes when preparing future industry professionals.Originality/valueLimited studies have explored the decision-making process specific to the fashion retail environment, an uncertain and ever-changing industry. Further, the study shed light on the opportunity for academic research use in fashion retail decision-making and contributes to the literature by developing a fashion retail decision-making model.

Enabling characteristics of new budgeting practice and the role of controller

2016 ◽  
Vol 13 (1) ◽  
pp. 31-56 ◽  
Author(s):  
Tiina Henttu-Aho
Keyword(s):  
Design Methodology ◽  
Relevant Information ◽  
Management Control ◽  
Holistic View ◽  
New Developments ◽  
Role Change ◽  
Content Type ◽  
Paper Company

Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

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