scholarly journals The Effects of Incentive Systems and Organizational Culture on Strategy Surrogation

2019 ◽  
Vol 14 (1) ◽  
pp. 219-245
Author(s):  
Kazeem Olalekan Akinyele ◽  
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Organizational Context ◽  
Pay For Performance ◽  
Management Control ◽  
Amazon Mechanical Turk ◽  
Compensation Scheme ◽  
Incentive Systems ◽  
Performance Measurement Systems ◽  
The Impact

The purpose of this study was to investigate the impact of an important aspect of an organizational context, specifically organizational culture, and different types of compensation schemes on strategy surrogation. Strategy surrogation occurs when managers focus on the measures in the strategic performance measurement systems (SPMS) on which they are compensated and completely or partially lose focus on the overall strategic objectives of the organization. This study utilized a 2x2 between-participants experimental design that manipulates organizational culture (controldominant vs. flexibility-dominant) and the type of compensation scheme (fixed pay vs. pay-for-performance). The study was conducted online with 80 participants from the Amazon Mechanical Turk (MTurk) as proxies for managers. The results show that employees operating under a controldominant culture do not surrogate more than employees operating under a flexibility-dominant culture. Additionally, the type of organizational culture does not moderate the relationship between incentive systems and strategy surrogation. However, employees operating under a pay-for-performance compensation scheme significantly surrogate more than employees operating under a fixed pay compensation scheme. The study contributes to the incentives and organizational culture literature as well as strategy surrogation research by examining institutional factors that may inhibit or exacerbate surrogation. Additionally, the study contributes to the judgment and decision-making literature by highlighting employees’ decision-making outcomes under different compensation schemes. Keywords: organizational culture, incentive systems, strategy surrogation, informal management control system

The Impact of Ethical Decision Making in the Individual and Organizational Context

2017 ◽  
Vol 23 (9) ◽  
pp. 9337-9341
Author(s):  
Amin Vakilbashi ◽  
Okeke Emmanuel Obumnaeme ◽  
Nor Aiza Mohd Zamil ◽  
Mozhdeh Mokhber
Keyword(s):  
Decision Making ◽  
Organizational Context ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
The Individual ◽  
The Impact

scholarly journals THE INFLUENCE OF ORGANIZATIONAL STRUCTURE, LEADERSHIP STYLE, MANAGEMENT CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE TOWARD BEHAVIOUR DECISION MAKING

2020 ◽  
Vol 3 (1) ◽  
pp. 245-253
Author(s):  
Deborah Christin Darmawan ◽  
Suwignyo Widagdo ◽  
Hamzah Fansuri Yusuf
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Organizational Structure ◽  
Leadership Styles ◽  
Control Systems ◽  
Leadership Style ◽  
Management Control ◽  
Management Control Systems ◽  
Simultaneous Influence ◽  
Collection Methods

This research aims to know the influence of organizational structure, leadership style,management control systems, and organizational culture toward behaviour decision making.Data collection methods used in this research is a method of questionnaire. The results of thisstudy suggest that the organizational structure of partially against the influential behavioraldecision making, leadership styles partially against the influential behavioral decisionmaking, not management control systems influential partially against the behavior ofdecision-making, and organizational culture has no effect partially against the decisionmaking behavior. Research results also showed a simultaneous influence organizationalstructure, leadership style, management control systems, and organizational culture towardsdecision-making behavior and note that the value of the coefficient of determination60.3%, while the remaining 39.7% is explained by other factors that are not described in thismodel.

scholarly journals The impact of enterprise systems in management decision making

2012 ◽  
Vol 1 (1) ◽  
pp. 68-72
Author(s):  
Muthuvelayutham C ◽  
Sugantha lakshm T
Keyword(s):  
Decision Making ◽  
Enterprise Resource Planning ◽  
Local Level ◽  
Resource Planning ◽  
Management Control ◽  
Point Of View ◽  
Management Decision ◽  
Erp Systems ◽  
Erp System ◽  
The Impact

An Enterprise Resource Planning (ERP) system is composed of a basic transactional system and a management control system. Sammon et al. (2003) describesthese 2 components of ERP systems as the solution to “operational” integration problems and “informational” requirements of managers. Thus, the extreme standardisation of business process inherent in ERP systems creates huge volumes of data without providing a clue for how to exploit it and may therefore not beneficial from a decision-making point of view. In this paper, decision-making theory and models are reviewed, focusing on how an ERP implementation might impact on these constructs. This paper is an analysis about centralisation of decision making in an organisation and its impact on performance at a local level.

Organizational culture, perceived societal and organizational discrimination

2019 ◽  
Vol 38 (6) ◽  
pp. 602-618
Author(s):  
Arief Banindro Kartolo ◽  
Catherine T. Kwantes
Keyword(s):  
Organizational Culture ◽  
Perceived Discrimination ◽  
Amazon Mechanical Turk ◽  
Attitudes And Beliefs ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Behavioral Norms ◽  
The Impact ◽  
Institutional Boundaries ◽  
American Employees

Purpose The purpose of this paper is to fill the gap in the literature by exploring the perceived societal discrimination as an antecedent of perceived organizational discrimination, and investigating the impact of organizational culture (i.e. constructive, passive-defensive and aggressive-defensive culture norms) on perceptions of discrimination in the workplace. Design/methodology/approach A total of 176 American employees completed three surveys assessing perceived societal discrimination, perceived organizational discrimination and organizational culture online through Amazon Mechanical Turk. Data were analyzed using hierarchical multiple regression method. Findings Results suggest individuals’ perceptions of discrimination in the workplace are influenced by both perceived discrimination in society and perceptions of behavioral norms related to organizational culture. Findings in the current study indicated individuals’ attitudes and beliefs manifested in the societal context were carried into, and reflected in, the workplace. Additionally, beliefs related to organizational discrimination were found to be amplified or minimized depending on organizational culture; specifically, organizations dominated by culture norms reflecting behaviors related to individual security needs predicted higher levels, and culture norms reflecting behaviors related to meeting employee satisfaction needs predicted lower levels of perceived organizational discrimination. Originality/value This paper tested theoretical frameworks debated in the literature by exploring beyond institutional boundaries in the study of perceived discrimination by exploring perceived societal discrimination as an antecedent to perceived organizational discrimination. This project also is the first study (to authors’ knowledge) to investigate the impact of organizational culture on perceived organizational discrimination.

scholarly journals Measurement of the Human Capital Applied to the Business Eco-Innovation

2019 ◽  
Vol 11 (12) ◽  
pp. 3263 ◽  
Author(s):  
Raquel Ortega-Lapiedra ◽  
Miguel Marco-Fondevila ◽  
Sabina Scarpellini ◽  
Fernando Llena-Macarulla
Keyword(s):  
Decision Making ◽  
Human Capital ◽  
Empirical Research ◽  
Theoretical Framework ◽  
Management Control ◽  
Decision Making Process ◽  
Resource Based View ◽  
Specific Index ◽  
Specific Human Capital ◽  
The Impact

Despite the growing number of studies on eco-innovation, the specific human capital applied to the eco-innovative processes by firms has not been thoroughly analyzed to date. Due to this gap, this study carries out an empirical research about the definition and measurement of the human capital applied to business eco-innovation in terms of knowledge. For this purpose, we define a human capital specific index (HCSI) to analyze the influence of firms’ human capital in their eco-innovative activities. The results have been obtained through the analysis of a sample of eco-innovative Spanish firms and they show some relevant implications for practitioners regarding the decision-making process in promoting eco-innovation and for the management control of eco-innovative processes. One of the study contributions for academics is to increase the knowledge about the measurement and the impact of the specific human capital applied to eco-innovation by firms in the theoretical framework of the resource-based view theory (RBV).

How organizational culture influences performance measurement systems in SMEs

2019 ◽  
Vol 69 (2) ◽  
pp. 217-235 ◽  
Author(s):  
Meriam Jardioui ◽  
Patrizia Garengo ◽  
Semma El Alami
Keyword(s):  
Organizational Culture ◽  
Performance Measurement ◽  
Performance Measurement System ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Huge Impact ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Impact

Purpose Literature highlights the impact of culture on managerial processes in general and the performance measurement system (PMS) in particular. However, understanding how organizational culture (OC) influences the PMS remains a challenge, especially in SMEs as in these companies the studies are very limited. The purpose of this paper is to investigate how OC influences PMSs in manufacturing SMEs. Design/methodology/approach To achieve the above purpose, a case study approach has been adopted. Four manufacturing SMEs with heterogeneous OC were investigated by means of companies’ documents reviews, participant observations and semi-structured interviews. A conceptual framework based on the competing value framework proposed by Cameron and Quinn (1999) and the PMS typology proposed by Garengo (2009) has been used to investigate the impact of OC on PMS. Findings According to the results, OC has a huge impact on PMS in manufacturing SMEs. The dimensions of “internal/external focus” influence strategy formalization, monitoring of the external environment and performance review. The “flexibility/control” dimensions influence the adoption of the balanced (or unbalanced) set of performance measures a company uses. Originality/value This paper contributes to clarifying how OC influences PMSs in manufacturing SMEs. Moreover, the study of interplay between flexibility/control dimensions and internal/external dimensions supports the identification of three theoretical propositions and four PMS types related to the four different OCs identified by Cameron and Quinn (1999).

scholarly journals Apparatus Professionalism and Public Service Ethics

2020 ◽  
Vol 1 (1) ◽  
pp. 25-28
Author(s):  
Nurul Insani
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Organizational Structure ◽  
Public Service ◽  
Service Providers ◽  
Organizational Structures ◽  
Incentive Systems ◽  
Organizational Goals ◽  
Decision Making Processes ◽  
Ethical Norms

To make changes in the organization and increase the professionalism of the apparatus it is important to redefine what the organization wants to achieve, build a payroll system that promotes the value of fairness and build organizational structures that allow for rapid decision-making processes. many factors can affect the professionalism of the apparatus, including the organizational culture that arises and crystallizes in bureaucratic traffic, organizational goals, organizational structure, work procedures in bureaucracy, incentive systems. Public service providers must study ethical norms that are universal because they can be used as guidelines for their behavior in providing services to the community.

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