scholarly journals Budget behaviour and cultural contingencies: case study in a Tunisian company

2021 ◽  
Vol 57 (2) ◽  
pp. 19-30
Author(s):  
Anissa Dakhli

Abstract Background Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies conducted in Tunisia reveals a low participation rate among operating managers in the budget control systems of their companies. Research aims The purpose of this study is to understand, from a contingency perspective, the practices of budgetary participation in Tunisian companies. It aims to explore forms of budgetary participation practised by Tunisian companies and examine to what extent Tunisian cultural variables explain these budgetary behaviours. Methodology A qualitative methodology based on a single case study was used. The data collected were the subject of a thematic content analysis. Findings The results show that the Tunisian companies have serious difficulties engaging in budgetary participation. Several factors hinder the implementation and operation of this budgetary practice. The primary factors include personality variables that, although interact with cultural values rooted in Tunisian society, create a psychological inconsistency between the ideal environment for the development and success of a participative approach and the environment of the Tunisian company.

Geosciences ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 27
Author(s):  
Rubén Fernández Álvarez

The UNESCO Global Geoparks is a good didactic instrument that allows teaching territorial elements in transversal way. The geopark provides a means to address the teaching-learning process of both cultural values and natural values, including geology. This paper aims to highlight the educational activities that have emerged from the Villuercas UNESCO Global Geopark. For this purpose, a qualitative methodology based on document analysis and fieldwork has been used. Through a system of categories, we have analyzed the existing materials on the geopark’s website, its activity book and the schools that have been part of its educational project. The geopark and educational centers collaboration has 76 educational proposals that are developed in the territory of the geopark. Since 2011, all schools in its area of action participate in its educational project with a total of 2500 students per year. The Villuercas geopark involves all students in its territory and encourages learning of a significant, transversal and collaborative type. In the same way, it has a positive impact on environmental awareness and respect for the environment and cultural resources.


2020 ◽  
Vol 12 (23) ◽  
pp. 10106 ◽  
Author(s):  
Varun Gupta ◽  
Jose Maria Fernandez-Crehuet ◽  
Chetna Gupta ◽  
Thomas Hanne

Context: freelancers and startups could provide each other with promising opportunities that lead to mutual growth, by improving software development metrics, such as cost, time, and quality. Niche skills processed by freelancers could help startups reduce uncertainties associated with developments and markets, with the ability to quickly address market issues (and with higher quality). This requires the associations between freelancers and startup to be long-term, based on trust, and promising agreements driven by motivations (leading to the growth of both parties). Freelancers could help startups foster innovations and undertake software development tasks in better ways than conducted in-house, if they are selected using informed decision-making. Objectives: the paper has three objectives, (1) to explore the strategies of startups to outsource software development tasks to freelancers (termed as freelancing association strategies); (2) to identify challenges in such outsourcings; and (3) to identify the impacts of outsourcing tasks to freelancers on overall project metrics. The overall objective is to understand the strategies for involving freelancers in the software development process, throughout the startup lifecycle, and the associated challenges and the impacts that help to foster innovation (to maintain competitive advantages). Method: this paper performs empirical studies through case studies of three software startups located in Italy, France, and India, followed by a survey of 54 freelancers. The results are analyzed and compared in the identification of association models, issues, challenges, and reported results arising because of such associations. The case study results are validated using members checking with the research participants, which shows a higher level of result agreements. Results: the results indicate that the freelancer association strategy is task based, panel based, or a hybrid. The associations are constrained by issues such as deciding pricing, setting deadlines, difficulty in getting good freelancers, quality issues with software artefacts, and efforts to access freelancer work submissions for reward. The associations have a positive impact on software development if there is availability of good freelancers (which lasts long for various tasks). The paper finally provides a freelancing model framework and recommends activities that could result in making the situation beneficial to both parties, and streamline such associations. Fostering innovation in startups is, thus, a trade-off situation, which is limited and supported by many conflicting parameters.


2015 ◽  
Vol 28 (4) ◽  
pp. 332-344 ◽  
Author(s):  
George Boak ◽  
Victoria Dickens ◽  
Annalisa Newson ◽  
Louise Brown

Purpose – The purpose of this paper is to analyse the introduction of distributed leadership and team working in a therapy department in a healthcare organisation and to explore the factors that enabled the introduction to be successful. Design/methodology/approach – This paper used a case study methodology. Qualitative and quantitative information was gathered from one physiotherapy department over a period of 24 months. Findings – Distributed leadership and team working were central to a number of system changes that were initiated by the department, which led to improvements in patient waiting times for therapy. The paper identifies six factors that appear to have influenced the successful introduction of distributed learning and team working in this case. Research limitations/implications – This is a single case study. It would be interesting to explore whether these factors are found in other cases where distributed leadership is introduced in healthcare organisations. Practical implications – The paper provides an example of successful introduction of distributed leadership, which has had a positive impact on services to patients. Other therapy teams may consider how the approach may be adopted or adapted to their own circumstances. Originality/value – Although distributed leadership is thought to be important in healthcare, particularly when organisational change is needed, there are very few studies of the practicalities of how it can be introduced.


2016 ◽  
Vol 33 (8) ◽  
pp. 1138-1149 ◽  
Author(s):  
Jiju Antony ◽  
E.V. Gijo ◽  
Vikas Kumar ◽  
Abhijeet Ghadge

Purpose The purpose of this paper is to explore the fundamental barriers/challenges, benefits, commonly used tools and techniques, organisational infrastructure and impact on organisational performance in three Indian manufacturing companies. Design/methodology/approach A multi-case study analysis using the exploratory case study research was adopted by the authors to obtain a deeper insight into the Six Sigma implementation within three distinctive manufacturing organisations in India. Interviews were conducted with relevant staff (Six Sigma Deployment Champions, Six Sigma Master Black Belts and Six Sigma Black Belts) in all three companies. Findings Some of the barriers in implementing and sustaining Six Sigma identified from the case studies include: lack of accuracy of data generated from the processes, lack of understanding of the benefits of Six Sigma in the early stages of its adoption, high-attrition rate of Six Sigma Black Belts and so on. The benefits of Six Sigma included improvement of process yield, reduction of rework and rejection, reduction of raw material inventory, improved on-time delivery, on-time availability of material for production and so on. Supplier-input-process-output-customer, cause and effect diagram, process mapping, hypothesis tests (two sample test, F-test, etc.), control charts (X-bar-R chart, individual chart, etc.), simple graphical tools such as histograms, box plots and dot plots were the most commonly used tools of Six Sigma across the companies that participated for this research. All three companies have reported that Six Sigma had a positive impact on organisational performance and moreover the study also revealed that Six Sigma had positive impact on customer satisfaction, return-on-investment, productivity and product quality. Research limitations/implications The study was carried out in three Indian companies and therefore the findings cannot be generalised. The authors are extending the study to three more companies and the findings will be reported in the forthcoming months. Practical implications The findings of the study provide a good foundation to understand the fundamental barriers, benefits, commonly used tools and whether Six Sigma is having any impact on business performance in the Indian context. Very few empirical studies have been carried out on Six Sigma implementation in the Indian manufacturing companies and this research sets an agenda for a number of studies to follow on in the forthcoming years. Originality/value In authors’ opinion, this is possibly one of the first multi-case empirical studies on Six Sigma implementation in the Indian manufacturing companies. The results of the study can be used to benchmark with similar studies in other countries to understand the good and bad management practices of Six Sigma implementation.


Author(s):  
Sara Nordin ◽  
Bo Svensson

This article explores the impact of governance on destination development, focusing on public–private relationships, plus formal and informal networks and resource dependencies. The empirical contribution is based on a single case study of the Swedish ski resort of Åre. In the concluding section, some of the results are developed into suggestions concerning if and how the governance structure matters in terms of performance. The results indicate that public–private relationships built on trust, joint risk taking, informal structures and strategic consensus do have a positive impact on the level of growth at a tourist destination.


2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Netti Nurlenawati

ABSTRAK Tujuan penelitian ini adalah untuk menggambarkan persepsi masyarakat terhadap keberadaan Universitas Buana Perjuangan (UBP) Karawang serta menganalisis dampak berdirinya UBP Karawang terhadap peluang-peluang usaha di sekitar kampus. Penelitian ini merupakan deskriptif kualitatif yang bertujuan untuk menggambarkan fenomena secara kualitatif yang terdapat di lokasi penelitian. Penelitian ini menggunakan studi kasus tunggal (Single Case Study). Penelitian dilaksanakan di lokasi sekitar kampus UBP Karawang (radius 500 m), Desa Puseurjaya dan Sirnabaya dan Sirnabaya Kecamatan Telukjambe Timur Karawang. Dengan penentuan sampel menggunakan Purposive Sampling.. Responden terdiri dari para pedagang di sekitar kampus UBP Karawang, tokoh masyarakat, serta unsur pimpinan UBP Karawang. Sedangkan waktu penelitian mulai bulan Januari sampai dengan Agustus 2017. Hasil penelitian menunjukkan bahwa keberadaan perguruan tinggi di Puseurjaya dan Sirnabaya memberikan dampak yang positif bagi masyarakat umum yaitu pertama membuka peluang usaha sehingga banyak tenaga kerja yang terserap, baik itu membuka usaha sendiri maupun bekerja pada pengusaha lain. Kedua memunculkan motivasi bagi anak-anak setempat untuk melanjutkan pendidikan pada jenjang tertinggi, sehingga pada akhirnya nanti dapat membangun daerahnya. Walaupun peluang untuk usaha di sekitar kampus UBP Karawang sangat besar, tetapi belum dimanfaatkan oleh masyarakat setempat. Kendala yang dihadapi oleh masyarakat setempat berupa rendahnya motivasi, kurangnya keberanian menanggung resiko serta kurangnya permodalan sehingga tidak dapat bersaing dengan pengusaha pendatang. Kata Kunci: dampak, perguruan tinggi, peluang usaha, masyarakat sekitar kampus. ABSTRACT THE IMPACT OF UNIVERSITY EXISTENCE IN IMPROVING BUSINESS OPPORTUNITIES FOR LOCAL COMMUNITIES The objective of this research is to describe the perception of communities towards the existence of Universitas Buana Perjuangan (UBP) Karawang and to analyze the impact of UBP Karawang’s establishment in improving business opportunities around the campus. This is a descriptive-qualitative research aimed to describe the phenomenon that exists in the research location qualitatively. The research uses a single case study. The research was done around the location of UBP campus (radius of 500 m), Puseurjaya village and Sirnabaya sub-district East Telukjambe Karawang using pusposive sampling. The respondents consisted of merchants around the campus, public figures, and high officials of UBP Karawang. The research was done from January to August 2017. The result of the research suggested that the existence of a university in Puseurjaya and Sirnabaya gives a positive impact for the general communities. Firstly, giving business opportunities such that a lot of manpower are needed, either to open one’s own business of work for another entrepreneur. Secondly, giving the local children motivation to continue to higher education so that they can develop their region in the future. Although the business opportunities around UBP Karawang campus is very big, they still cannot be utilized fully by the local community. The problem faced by the local community consisting of low motivation, lacking courage to take risk, and lacking fund so that they cannot compete with the entrepreneurs that come from outside of the region. Keywords: impact, university, business opportunity, communities around university


2021 ◽  
Vol 26 ◽  
Author(s):  
Justine C. Baron ◽  
Doreen Kaura

Background: Antenatal care (ANC) is vital in reducing maternal and neonatal morbidity and mortality. Globally, 85% of women had one ANC visit with a skilled birth attendant and only 58% received the recommended four ANC visits. Long waiting times (LWTs) in the antenatal clinic affects the utilisation of the service. Long waiting times are viewed as a significant barrier to ANC utilisation and needs further investigation.Aim: The aim of this study was to explore and describe the contextual realities within the antenatal clinic that influenced waiting times (WTs).Setting: This study was conducted in an antenatal clinic, within a Midwife Obstetric Unit (MOU), Western Cape, South Africa.Methods: This study utilised a qualitative methodology with a single case study design with three embedded units of analysis. Purposive sampling was used to recruit the participants. Data were collected through unstructured observation and semi-structured interviews with pregnant women and midwives. Interviews were audio recorded, transcribed and analysed using the framework method.Results: The antenatal clinics had LWTs. The barriers to WTs were related to staff factors, patient factors, operational factors, communication, equipment and infrastructure and other research participant recruitment.Conclusion: The factors that influenced WTs are multifaceted and interrelated. Many of the factors influencing the WTs could be remedied by implementing appropriate workflow strategies, improving communication and increasing equipment availability. The findings can be used to develop waiting time guidelines and improve WTs in the antenatal clinic.


2015 ◽  
Vol 14 (1) ◽  
pp. 28-42
Author(s):  
Orlando Lima Rua ◽  
Liliana Freitas Melo

The main goal of this study is to analyze the factors that in the internationalization’s process of Portuguese companies that allows to understand the contributions of the competitive advantage that influenced export performance. This will assess how the internationalization’s strategies, considering the competitive advantage as well its interaction with the market’s characteristics, may lead companies, on the one hand, to the implementation of strategies for success, and, on the other, and to the top performances of its export activity. In this context embarked by the qualitative methodology, we used the case study method, regarding to the single case of the largest and the most representative Portuguese multinational company of the electromechanical sector (EFACEC), thus enabling a holistic and integrated vision of organizational phenomena object of study. This methodological option allowed objectify results of practical importance, which will contribute to a lower dispersion in companies’ strategic internationalization process, accentuating the assertiveness of its exporting activity. As main conclusions we highlight the fact of internationalization’s strategies positively influence competitive advantage which, in turn, positively influence the export performance, and this one is positively influenced by markets’ characteristics.


Author(s):  
Nurul Muna Najiah Sued ◽  
Muhammad Rosni Amir Hussin

Small and Medium Enterprises (SMEs) are aware of the need to implement proper supply chain management practices, especially to maintain good relationships with their suppliers. Previous studies indicated that a close relationship between SME owner-managers and suppliers can avail various benefits, such as operations and performance improvement, smooth delivery of goods and services to final destinations, and better negotiation of price and delivery schedule. Thus, this paper presents an understanding of the relationship between an SME in the food industry and its suppliers. By employing the Social Exchange Theory (SET) as the underlying theory, this study highlighted the importance of SMEs in managing relationships with suppliers. This study also revealed the roles that factors, such as trust, communication, commitment, and bargaining power, play in the SME-supplier relationship. By employing qualitative methodology and single case study method, this study indicated that this SME is aware that maintaining a good relationship with suppliers can lead to the survival of the business for a longer period of time, and enable them to benefit in terms of cost, quality, and services in the future. Among all factors, loyalty under the commitment factor is considered to be not unduly important to maintain the relationship with the suppliers by the SME owner-manager. However, trust and communication are the most crucial factors to maintain this relationship.


2015 ◽  
Vol 57 (7) ◽  
pp. 774-790 ◽  
Author(s):  
Suzanne Young ◽  
Tina Karme

Purpose – The purpose of this paper is to provide an understanding of how service learning pedagogy assists in student and organizational learning. Design/methodology/approach – The authors use case study reflection and ethnography approaches. Findings – The key to the success of the internship was time spent on relationship building between the parties, clear documentation of roles and responsibilities, the selection and matching process and open communication between all parties. Using Mezirow’s (1991) transformational learning approach, and Kolb’s (1984) learning framework, it demonstrates an example of perspective transformation where the “unfamiliar” helps participants to question the “familiar”; through embedding learning in relation to culture, values, ownership and identity. Service learning relies on collaborative pedagogy where reflection and relationships with community and educators provide a platform to test students’ values and moral reasoning and build community cultural understanding. Research limitations/implications – The paper includes a single case study and autoethnographic research methodology only. Practical implications – Community-learning activities supplement the course content and embeds learning, broadening the students’ experiences, providing them with an understanding of context, and dealing with complexity to question their own cultural values. In practical terms it provides students with different career opportunities such as in the not-for-profit sector or in advocacy work. Service learning pedagogy enhances graduate capabilities, across many areas including problem solving, values development and community engagement and thinking of the other. Originality/value – The paper reports on and analyses the learning of a service learning internship between a business school and an Indigenous organization. The paper uses a reflection methodology and is written by the University internship co-ordinator (teacher) and an international student intern, whilst drawing on reflections of the Indigenous leader of the not-for-profit organization.


Sign in / Sign up

Export Citation Format

Share Document