scholarly journals O Papel do Controller na Perspectiva da Estratégia como Prática: um Ensaio Teórico

2020 ◽  
Vol 23 (3) ◽  
pp. 364
Author(s):  
Rosália Lavarda ◽  
Fernanda Cardoso Scussel ◽  
Joice Denise Schäfer

Objective: This theoretical essay aims to explore how the controller participates in the strategy formation process, in the perspective of strategy as a practice.Method: We developed a theoretical essay based on the main issues related to the role of the controller in organizations and a general explanation of the theoretical model of strategy as a practice proposed by Jarzabkowski and Spee (2009).Originality/Relevance: We propose a new approach for management accounting studies by bringing together two fields of knowledge – accountability and strategy – under a constructivist perspective, exploring the role of the controller as a business partner and a strategy practitioner. We argue controllers act as middle managers in the implementation of organizational strategies, playing a fundamental role in strategy translation, communication and on its operational issues.Results: From the intersection between the two themes, three general propositions were developed, combining elements of strategy as practice (practice, praxis and practitioners) and the role of the controller, which serve as a basis for the advance of future research. This is a seminal step into future avenues of research and theoretical or empirical studies about the microperspective of management accounting.Theoretical/Methodological contributions: This theoretical essay analyzes the controller role in the micro-organizational perspective of the strategy as practice, addressing future research possibilities that unite the two lines of knowledge.

2018 ◽  
Vol 28 (6) ◽  
pp. 710-732 ◽  
Author(s):  
Kristina Heinonen ◽  
Elina Jaakkola ◽  
Irina Neganova

PurposeCustomer-to-customer (C2C) interaction plays a significant role in service. The purpose of this paper is to identify the drivers that motivate customers to interact with other customers, the interactions through which customers affect other customers and the value outcomes of C2C interactions for the participants.Design/methodology/approachThe paper is based on a systematic literature review of C2C interactions. The authors analyzed 142 peer-reviewed articles to synthesize existing knowledge about C2C interactions. A generic value framework is used to categorize earlier research and reveal areas for further research.FindingsThe main outcome of this study is an integrative framework of C2C interaction that bridges C2C interactions and customer value. The findings indicate customer-, firm- and situation-induced drivers of C2C interactions. Outcome- and process-focused C2C interactions are identified to result in functional, emotional and social value outcomes. Avenues for additional research to explore issues related to current technology-saturated service settings are proposed.Research limitations/implicationsThe paper proposes an agenda for future research to extend the C2C interaction research domain and explore how such interactions create value for the customer. The role of the service provider is not explicitly addressed but is an important area for further research.Practical implicationsCompanies can use the framework to understand how they can become involved in and support beneficial C2C interaction.Originality/valueThis paper reviews empirical studies on C2C interaction, offering a systematic review of C2C interaction and producing an integrative framework of C2C interaction. It identifies a research agenda based on the framework and on topical issues within service research and practice.


Author(s):  
Erika Melonashi

The present chapter aims to explore the relationship between social media and identity by reviewing theoretical frameworks as well as empirical studies on the topic. Considering the complexity of the concept of identity, a multidisciplinary theoretical approach is provided, including Psychological Theories, Sociological Theories and Communication Theories. These theories are revisited in the context of online identity formation and communication through social media. Different aspects of identity such as gender identity, professional identity, political identity etc., are discussed and illustrated through empirical studies in the field. Moreover, the role of social media as a factor that might either promote or hinder identity development is also discussed (e.g., phenomena such as cyber-bulling and internet addiction). Finally recommendations and suggestions for future research are provided, including the need for multidisciplinary theoretical frameworks to the investigation of the relationships between social media and identity.


Author(s):  
Harriet J. A. Teare ◽  
Megan Prictor ◽  
Jane Kaye

AbstractDynamic consent (DC) was originally developed in response to challenges to the informed consent process presented by participants agreeing to ‘future research’ in biobanking. In the past 12 years, it has been trialled in a number of different projects, and examined as a new approach for consent and to support patient engagement over time. There have been significant societal shifts during this time, namely in our reliance on digital tools and the use of social media, as well as a greater appreciation of the integral role of patients in biomedical research. This paper reflects on the development of DC to understand its importance in an age where digital health is becoming the norm and patients require greater oversight and control of how their data may be used in a range of settings. As well as looking back, it looks forwards to consider how DC could be further utilised to enhance the patient experience and address some of the inequalities caused by the digital divide in society.


Author(s):  
Muhammad Usman ◽  
Luo Fan ◽  
Muhammad Anwar-Ul-Haq

The determinants of career success have been widely investigated in the extant literature.This paper aims to review the empirical studies on the role of political skill in determining careersuccess. Major data bases like science direct, emerald insight, sage and springer were searchedfor finding out the relevant studies. The findings of each empirical study along with the contextand brief methodological information have been given. Through this review, it was surfaced thatthe underlying mechanisms in the political skill-career success relationship need to be exploredfurther, and the dimensional analysis of political skill should be conducted.


2016 ◽  
Vol 6 (1) ◽  
pp. 68-87 ◽  
Author(s):  
Kate Daellenbach ◽  
Lena Zander ◽  
Peter Thirkell

Purpose – The purpose of this paper is to better understand the sensemaking strategies of managers involved in making decisions concerning arts sponsorship. Design/methodology/approach – A qualitative, multiple case method is employed, using multiple informants in ten arts sponsorship decisions. Within and between case analyses were conducted and examined iteratively, along with literature to generate themes to guide future research. Findings – This study finds art sponsorships may be seen as ambiguous, cueing sensemaking; the sensemaking strategies of senior managers involve response to pro-social cues while middle managers draw on commercial benefit cues; sensebreaking and sensegiving are part of the process; and the actors and their interpretations draw from cues in the organisational frames of reference which act as filters, giving meaning to the situations. Research limitations/implications – This study presents a novel perspective on these decisions, focusing on the micro-level actions and interpretations of actors. It extends current understanding of sponsorship decision making, contributing to a perspective of managers responding to cues, interacting and making sense of their decisions. Practical implications – For arts managers, this perspective provides understanding of how managers (potential sponsors) respond to multiple cues, interpret and rationalise arts sponsorships. For corporate managers, insights reveal differences in sensemaking between hierarchical levels, and the role of interaction, and organisational frames of reference. Originality/value – This study is unique in its approach to understanding these decisions in terms of sensemaking, through the use of multiple informants and multiple case studies.


2020 ◽  
Vol 35 (6) ◽  
pp. 885-905
Author(s):  
Margaret Schmuhl ◽  
Joel A. Capellan

With nearly 97% of incidents within the past 40 years committed by men, mass public shootings are a gendered social problem. Yet, empirical research on this phenomenon largely neglects gender hierarchy and cultural factors as predictors, in favor of individual- and event-level characteristics. Despite calls from scholars to place masculinity and threats to patriarchal hegemony at the center of analyses, no empirical studies to our knowledge have examined the role of gender inequality in mass public shootings. The findings indicate that gender inequality, structural and ideological, are important predictors of mass public shootings and that future research should continue to investigate such violence from a gendered lens.


2017 ◽  
Vol 10 (2) ◽  
pp. 168-186 ◽  
Author(s):  
Maheshkumar Joshi ◽  
Sanjeev Jha

Purpose Extant research suggests that managing strategic change has become a key managerial function and this duty encompasses changes in organizational product-market boundaries and organizational structure among many related organizational activities. The need to achieve strategic change arises because of major shifts in the external environment and the subsequent need for the organization to remain viable and competitive in the changed environment. Therefore, the purpose of this paper is to investigate if middle managers are likely to adopt authoritative style while implementing strategic change when they sense organizational survival. Design/methodology/approach “Sensemaking” literature led to development of the authors’ hypotheses and these were tested using the responses of 117 middle managers. The authors used survey-based instrument to collect data and used regression analysis to explicate the responses of the middle managers. Findings Results indicate that when middle managers sense that the survival of the organization is at stake, they are likely to choose an authoritative style. The authors also investigated the moderating role of organizational commitment, strategic posture of the top management team, and hostile business environment on the relationship between perception of survival urgency and the choice of authoritative implementation style. Only organizational commitment moderates this relationship. Research limitations/implications The authors’ data collection was survey based and the authors used a single source for each questionnaire and this process may lead to possibilities of mono-method bias. However, steps were taken to reduce the resultant mono-method bias. The respondents are from a variety of industries and future research may focus on one specific industry. Practical implications The first implication of this study allows us to expand research focus on the adoption of authoritative style, a research area that is not explored very much. The second implication of the study is that middle managers tend to focus on their emotions when it comes to implementing strategic changes. Using arguments from sensemaking the authors show that the perception of need for survival or the perception that business environment is hostile will determine how strategic change could be implemented. Middle managers must be treated as more than just the implementers of the directives/fiats/orders/edicts that originate from the top. Social implications Role of middle managers in strategic change management is critical and the authors suggest that the perception of organizational survival at risk leads to choice managerial style by middle managers. Originality/value The authors have combined ideas from both the strategic management and organizational development fields to understand successfully the implementation of strategic change in a survival urgency situation. In the past, the strategic management literature focused primarily on understanding strategy formulation process, and the process of implementation was generally neglected. The respondents are from a variety of industries. The analysis indicate that membership to any one firm was not impacting the results obtained by the authors and as such allows for results to generalized.


1983 ◽  
Vol 4 (2) ◽  
pp. 405-424 ◽  
Author(s):  
IRENE F. GOODMAN

The purpose of this article is to argue that exploring the role of television in family life is not solely a matter of studying its effects on family members; it also involves looking at TV as a phenomenon that serves a whole range of social purposes the study of which can shed light on general family functioning. In this review, existing theoretical models and research are discussed in order to show why a new model—family systems—is being proposed. The application of the family systems model to the arena of television use in the family is one that has not been previously explored. Emphasis will be placed on two family systems principles that are important in the study of the family's use of and interaction around television. Current measurement techniques will be examined to illustrate that a new approach, reflecting interaction and process, is needed. Components of a family systems model—structure, development, and adaptation—are adapted in order to discuss TV's function in the family. Suggestions for future research and implications for therapy are offered.


Author(s):  
Amrut.S. Salunke ◽  
Adarsh Ramkalap Sharma ◽  
Sonali Sunil Tadasarkar

Corona virus disease is caused by severe acute respiratory syndrome Corona virus 2[SARS-CoV-2] infections attacking multisystem of the human body at a time, of which respiratory system, immune system and circulatory system are most affected. The complications of the disease arise or it becomes more pronounced, after the cytokinine storm phase becomes established leading to hypercoagulative state affecting the circulatory and respiratory system. In Ayurveda, there is a holistic approach in treating the disease and the body as a whole. Drugs such as Haridra, Tulasi, Guduchi, Yashtimadhu, Twak, Triphala, Lavang, Maricha, Pippali etc and few Visha Dravyas like Langali, Dravanti etc can be used a single drug or a group of drugs with their phytochemical properties and active principles leading to delay and prevention of hyper coagulable states thereby preventing the cascade of complications caused by COVID, additionally having anti-inflammatory and immune-modulatory effect. Scientific research on these drugs may reveal a new approach for management and prevention of COVID related complications and can be a subject of future research interest.


2021 ◽  
Vol 15 ◽  
Author(s):  
Sonia Singh ◽  
Christopher M. Conway

One important aspect of human cognition involves the learning of structured information encountered in our environment, a phenomenon known as statistical learning. A growing body of research suggests that learning to read print is partially guided by learning the statistical contingencies existing between the letters within a word, and also between the letters and sounds to which the letters refer. Research also suggests that impairments to statistical learning ability may at least partially explain the difficulties experienced by individuals diagnosed with dyslexia. However, the findings regarding impaired learning are not consistent, perhaps partly due to the varied use of methodologies across studies – such as differences in the learning paradigms, stimuli used, and the way that learning is assessed – as well as differences in participant samples such as age and extent of the learning disorder. In this review, we attempt to examine the purported link between statistical learning and dyslexia by assessing a set of the most recent and relevant studies in both adults and children. Based on this review, we conclude that although there is some evidence for a statistical learning impairment in adults with dyslexia, the evidence for an impairment in children is much weaker. We discuss several suggestive trends that emerge from our examination of the research, such as issues related to task heterogeneity, possible age effects, the role of publication bias, and other suggestions for future research such as the use of neural measures and a need to better understand how statistical learning changes across typical development. We conclude that no current theoretical framework of dyslexia fully captures the extant research findings on statistical learning.


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