scholarly journals Risks and fraud: A theoretical approach

2021 ◽  
Vol 8 (2) ◽  
pp. 7-21
Author(s):  
Alcina Augusta De Sena Portugal Dias
Keyword(s):  
Theoretical Approach ◽  
Middle Management ◽  
Theoretical Models ◽  
Hierarchical Organization ◽  
Top Management ◽  
Management Position

Objective. To explain fraud occurrence —under three theoretical models— and apply it to the organization’s hierarchy. Methodology. Based on the IIA risk outlook for 2021, an exploratory theoretical scope of analysis was constructed. Risks were considered under the umbrella of three fraud theories: Triangle of Cressey; Diamond of Wolfe and Hermanson; and Pentagon of Crowe. Results. Fraud occurrence may be explained by the perpetrator’s position across the hierarchical organization chart: where it is stressed that arrogance from the Pentagon fits the top management position; competence from the Diamond fits the middle management; and need, opportunity and pressure from the Triangle fit mainly the lower management. Conclusions. Fraud was considered under three main models, concluding that it may be explained through different worker motivations related to their management position in the company.

Multilevel safety culture affecting organization safety performance: a system dynamic approach

2019 ◽  
Vol 26 (10) ◽  
pp. 2326-2346
Author(s):  
Abdul Qayoom ◽  
Bonaventura H.W. Hadikusumo
Keyword(s):  
Safety Culture ◽  
Management System ◽  
Safety Management ◽  
Middle Management ◽  
Safety Performance ◽  
Top Management ◽  
Group Model ◽  
Holistic View ◽  
Safety Management System ◽  
Content Type

Purpose Previous research studies have testified that safety culture positively affects safety performance. However, the progression by which safety culture affects safety performance has not yet been examined. Also, how safety culture affects the overall safety performance at different levels of the organization is yet to be explored. In order to address this issue, the purpose of this paper is to study the effect of multilevel safety culture upon safety performance over time. Design/methodology/approach A conceptual causal-loop diagram is constructed using the group model building approach to establish the relationship between safety culture components (e.g. psychological, behavioral and situational) and the factors associated with safety performance (e.g. risk level, safety behavior, unsafe conditions, unsafe acts and incident rate). Considering the dynamic nature and intricacy of the safety management system, the system dynamics approach has been employed to develop the model. Findings The results indicate that the safety culture at the tactical level (middle management) and operational level is much more effective than strategic level (top management) in ameliorating the safety performance of the organization. Research limitations/implications The scope of this study is limited to the effect of multilevel safety culture on safety performance. The focus is on the dynamics of personal, behavioral and situational factors of top management, middle management and workers to reinforce the safety performance of the organization. Future research can be protracted to build other models of safety. Practical implications First and foremost, the findings summarized in this paper can be implemented by organizations to achieve the total safety culture to upgrade safety performance. Originality/value This paper presents the holistic view of multilevel safety culture in an organization’s hierarchy. It shows how multilevel level safety culture in an organization interacts with the safety management system to enhance the safety performance of the organization.

scholarly journals The politics of sensemaking and sensegiving at work

2014 ◽  
Vol 26 (1) ◽  
pp. 3-21 ◽  
Author(s):  
Cathrine Filstad
Keyword(s):  
Leadership Style ◽  
Middle Managers ◽  
Middle Management ◽  
Top Management ◽  
Content Type ◽  
Political Activities ◽  
Political Processes ◽  
Top Managers ◽  
New Knowledge ◽  
Depth Interviews

Purpose – The aim of this paper is to investigate how political activities and processes influence sensemaking and sensegiving among top management, middle management and employees and to examine its consequences for implementing new knowledge. Design/methodology/approach – Data were collected in a Norwegian bank using in-depth interviews with middle managers and financial advisers. Observations of meetings, informal conversations and verbatim notes were also used in data collection among top managers. A practice-based approach was used as an analytical lens. Findings – Top managers' political activities of excluding others from the decision process affect their sensemaking and resulted in sensegiving contradictions between spoken intent and how to change practice. Middle managers' political activities were to accept top managers' sensegiving instead of managing themselves in their own sensemaking to help financial advisers with how to change their role and practice. As a result, middle managers' sensemaking affects their engagement in sensegiving. For financial advisers, the political processes of top and middle managers resulted in resistance and not making sense of how to change and implement new knowledge. Research limitations/implications – A total of 30 in-depth interviews, observations of five meetings and informal conversations might call for further studies. In addition, a Norwegian study does not account for other countries' cultural differences concerning leadership style, openness in decisions and employee autonomy. Originality/value – To the author's knowledge, no studies identify the three-way conceptual relationship between political activities, sensemaking and sensegiving. In addition, the author believes that the originality lies in investigating these relationships using a three-level hierarchy of top management, middle management and employees.

Top management selection for public enterprise : Is private sector model appropriate ?

1982 ◽  
Vol 7 (1) ◽  
pp. 9-18 ◽  
Author(s):  
K.R.S. Murthy
Keyword(s):  
Middle Management ◽  
Public Enterprise ◽  
Top Management ◽  
Public Enterprises ◽  
Improve Performance ◽  
Sector Model ◽  
Planning And Control ◽  
Selection For ◽  
The Government ◽  
And Control

Top management selection for pubticenterprises hasbeena continuing problem for the Government. Scores of public enterprises, including some big and important ones, remain headless at any time, despite Government efforts. Actual tenures have remained short and a satisfactorily long aver-age tenure stilt remamvorrir" a* §oot. In this timely article, Professor Murthy questions the appropriateness of the model of enterprise used in public enterprise. > to rrnnf nplunliTni thr top manager's job and the problem of relating the man to rtf»jabin public enterprise using four planning and control models—private enterprise, staff, middle management, and factory manager. The power of appointment to improve performance is enhanced if the choice of the person, the enterprise's needs, and the planning and control model that the government is able to use are in balance. Drawing from experiences of public enterprises in India, Turkey, and the U.S., he emphasizes how political power can strengthen the appointment process and, thus, the performance of public enterprise.

scholarly journals INCENTIVES IN HIERARCHICAL ORGANIZATIONS

2003 ◽  
Vol 4 (2) ◽  
pp. 81-85
Author(s):  
Vladimir Balashov ◽  
Vladimir Burkov ◽  
Dmitrij Novikov ◽  
Aleksei Zalojnev
Keyword(s):  
Theoretical Models ◽  
Hierarchical Organization ◽  
Incentive Mechanisms ◽  
Hierarchical Organizations

Game‐theoretical models of the incentive mechanisms are considered for the hierarchical organization.

scholarly journals Science communication training as information seeking and processing: a theoretical approach to training early-career scientists

2021 ◽  
Vol 20 (05) ◽  
pp. A06
Author(s):  
Heather Akin ◽  
Shelly Rodgers ◽  
Jack Schultz
Keyword(s):  
Theory Of Planned Behavior ◽  
Communication Skills ◽  
Theoretical Approach ◽  
Information Seeking ◽  
Science Communication ◽  
Skill Development ◽  
Theoretical Models ◽  
Communication Training ◽  
Early Career ◽  
Communication Behaviors

This study examines early-career scientists' cognition, affect, and behaviors before, during, and after a series of science communication training workshops drawing from the Risk Information Seeking and Processing (RISP) and Theory of Planned Behavior theoretical models. We find correlations between engagement (throughout the training), self-reported knowledge and intention to apply their science communication skills. We discuss implications of these findings for science communication training, in particular that science communication behaviors and investment in skill development appear to be more dependent on attitudes and motivations cultivated during the training, rather than their attitudes and motivations coming in.

Quality Education or Defense of Accreditation? The Struggle of a University Professor Leading an Education Committee

2021 ◽  
pp. 155545892110520
Author(s):  
Hiroshi Ito
Keyword(s):  
Higher Education ◽  
Learning Outcomes ◽  
Business School ◽  
Middle Management ◽  
Faculty Members ◽  
Middle Level ◽  
Quality Education ◽  
Education Committee ◽  
University Professor ◽  
Management Position

This case illustrates Professor Saitoh’s struggles in a middle-management position leading an education committee called the Assurance of Learning (AOL) Committee at a business school in Japan. The committee assessed students’ learning outcomes and provided suggestions for curriculum improvement. The school was accredited by the Association to Advance Collegiate Schools of Business (AACSB), and AOL played an important role in defending that accreditation. However, some faculty members shared dissatisfaction with AOL for various reasons. This case may provide practical and theoretical implications in developing potential middle-level leaders managing committees in higher education.

IMPACT OF COMMUNICATION AND LEADERSHIP ON ORGANISATIONAL PERFORMANCE

2020 ◽  
pp. 416-425
Author(s):  
Dr. Ramanababu Karaka ◽  
Dr. Jaladi Ravi ◽  
Dr. Haniefuddin Shaik ◽  
Dr. Shaik Shamshuddin
Keyword(s):  
Decision Making ◽  
Leadership Styles ◽  
Organizational Effectiveness ◽  
Automobile Industry ◽  
Research Study ◽  
Middle Management ◽  
Senior Management ◽  
Middle Level ◽  
Top Management ◽  
Organisational Performance

This research study examines the styles of organizational leadership and evaluates them in terms of related measures of organizational effectiveness with the objective of exploring whether there is any relationship between leadership styles and organizational effectiveness. Since the undertakings chosen from Automobile Industry there are different categories of employees in the organization. These different categories are broadly classified into five categories namely workers otherwise called as Associates, Junior Management Cadre, Middle Management Cadre, Senior Management Cadre and Top Management. In the Managerial category there are different cadres, they are Junior Managers, Middle level managers and senior level managers. Since “the study is impact of leadership styles on organizational effectiveness” the associates category, staff and operators categories and Junior Managerial category are excluded from the purview of the study as these categories do not possess Decision Making Powers.

scholarly journals Decision-making structures for successful management in Zimbabwe

1999 ◽  
Vol 30 (1) ◽  
pp. 14-22
Author(s):  
Reinford Khumalo
Keyword(s):  
Decision Making ◽  
Host Country ◽  
Stock Exchange ◽  
Middle Management ◽  
Semantic Differential ◽  
Economic Situation ◽  
Top Management ◽  
Successful Management ◽  
Chief Executives ◽  
Management Level

This article discusses one of the management attributes discovered about Zimbabwe's most successful companies - decision-making structures. Seven most successful companies from among those quoted on the Zimbawean Stock Exchange (ZSE) were selected in terms of financial and macroeconomic criteria in their industrial categories. The research for attributes was mainly qualitative - consisting of interviews of chief executives, departmental managers, skilled, semi-skilled, and unskilled employees of the companies. The interviewees were also asked to complete a quantitative instrument, a semantic differential. Data from the interviews were content analysed. The findings showed that these companies have both centralised and decentralised decision-making structures that are in strata. The strata consist of those decisions that concern policy matters and are made at top management level and those at middle management level that take into account the input of the employees. This attribute has had some influence in the success of these companies and could thus contribute to the success of other less successful companies with a socio-economic situation similar to that of Zimbabwe's, the host country in which the study was conducted.

scholarly journals Intervention by Invitation: New Concerns and New Versions of the User in STS

2012 ◽  
Vol 25 (1) ◽  
pp. 13-36
Author(s):  
Torben Elgaard Jensen
Keyword(s):  
Middle Management ◽  
National Programme ◽  
The Past ◽  
Innovative Potential ◽  
Management Position ◽  
Studying Up

Over the past three decades, STS has increasingly moved from a position of often ‘studying up’ to a position of often ‘being invited’ into scientifi c, technological and political projects. As a consequence, more and more STS researchers now find themselves having access not only to the sites, but also at times to the discussions and the decisions. With these new points of entry, the key question about intervention may no longer be if STS will be heard, but rather how the contributions from STS will combine with those of other participants in joint projects. The article investigates how Danish STS researchers were invited to intervene under the auspices of a national programme to promote user-driven innovation, and how they gradually developed new versions of the well-established conceptions of the users known from the STS literature. The new versions of the user raised higher hopes about the innovative potential of users, and evoked deeper fears about elusive publics and disloyal customers. Finally, the article considers the peculiar ‘middle management’ position that STS researchers may hold as mediators between users and projects, and it proposes the term ‘intervention-as-composition’ to designate the type of intervention that may result from mediating between previously unconnected actors.

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