Status and Challenges in Implementing Beyond Budgeting: Evidence from Sri Lanka

Due to the weaknesses of Traditional Budgeting and Better Budgeting, budgeting moved to its third wave called Beyond Budgeting. Beyond Budgeting is an alternative, coherent management model that enables companies to manage performance through processes specifically tailored to suit today’s volatile market. Although, researchers have explained how organisations should move to Beyond Budgeting they have not discussed as to why some organisations are lagging behind in terms of Beyond Budgeting implementation. Therefore, this study intends to address and bridge the above research gap. Specifically, the study investigates how far the existing organizational set-ups support an advanced model called Beyond Budgeting and explores why can or cannot these organisations move to Beyond Budgeting. The study carries out a multiple case study approach because it provides an in-depth analysis of budgetary processes of four reputed Sri Lankan companies. Data was collected through semi-structured interviews and documentation reviews where data triangulation was used to validate the data. Based on the findings the study concluded that in the existing organizational set-ups, leadership principles of Beyond Budgeting were strongly present compared to process principles. It was also found that complications in setting rolling forecasts, bureaucracy, lack of virtues, dependency culture on budgets to evaluate performance, perceiving dynamic goals as too ambiguous to set and lack of competitor intelligence as main barriers of moving to Beyond Budgeting concept.

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Succession Planning in Family-Owned Business Evidence From an Emerging Economy

10.4018/978-1-6684-3550-2.ch022 ◽

2022 ◽

pp. 504-528

Author(s):

Muhammad Arslan

Keyword(s):

Succession Planning ◽

Developing Economies ◽

Sampling Technique ◽

Structured Interviews ◽

Study Approach ◽

Qualitative Research Design ◽

The Family ◽

Multiple Case ◽

Generational Succession

Family-owned businesses (FOBs) play an important role in the economy of a country through the creation of jobs. However, most FOBs lack strategies regarding succession planning in both developed and developing economies. This study explores the strategies that are used by FOBs to prepare future leaders. Drawing on qualitative research design, this study employed a multiple case study approach and selected 13 cases by employing a purposive sampling technique from the FOBs of Pakistan. Semi-structured interviews were conducted with the successors of FOBs. The findings reveal that succession planning is pivotal for the development of business and the successful transition of FOB from one generation to another. Most of the respondents fully understand the importance of succession planning for the sustainability of the business. However, in some cases, socioemotional aspects of generational succession planning require strategies that concurrently focus on successor suitability, the consensus of the family, mode of transition, leadership, and challenges faced by the FOBs.

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How ethnic cultures influence practice-based learning

Journal of Workplace Learning ◽

10.1108/jwl-05-2019-0060 ◽

2020 ◽

Vol 32 (3) ◽

pp. 183-197

Author(s):

Kwok Wah Ronnie Lui ◽

Sarojni Choy

Keyword(s):

Ethnic Culture ◽

Structured Interviews ◽

Content Type ◽

Study Approach ◽

Everyday Work ◽

Multiple Case ◽

Work Integrated Learning ◽

Training Programmes ◽

Vocational Curriculum

Purpose This paper aims to report on a study that used the practice theory lens to understand how Chinese ethnic culture influences restaurant workers' learning through engagement in everyday work practices. Design/methodology/approach A multiple case study approach was used. Data were collected from semi-structured interviews and site observations. Thematic analysis was conducted to identify how workers learnt the sayings, doings and relatings in their workplaces. Findings The findings show that the ethnic culture of the participants influences and enriches their learning in practice settings such as small Chinese restaurants. Research limitations/implications The understandings presented here need to be verified through more research in different regions and nations. In addition, cross-cultural studies on other ethnic restaurants may contribute to deeper understandings of the influences of ethnic culture on practice-based learning. Social implications The research contributes to understanding the influence of ethnic culture on practice-based learning. Originality/value The understandings gained from the findings of this study form a useful basis for curriculum development and instructional design of training programmes for practice-based as well as work-integrated-learning components of vocational curriculum. Furthermore, awareness of the strengths of the ethnic culture is of interest to owner/managers of small Chinese restaurants to afford supportive learning environments for workers.

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Learning to Coach through Experience: Reflection in Model Youth Sport Coaches

Journal of Teaching in Physical Education ◽

10.1123/jtpe.21.1.16 ◽

2001 ◽

Vol 21 (1) ◽

pp. 16-34 ◽

Cited By ~ 181

Author(s):

Wade D. Gilbert ◽

Pierre Trudel

Keyword(s):

Youth Sport ◽

Structured Interviews ◽

Study Approach ◽

Coaching Strategies ◽

Reflection In Action ◽

Multiple Case ◽

Reflection On Action ◽

Reflective Conversation ◽

Sport Coaches

The present study examined how model youth sport coaches learn to coach through experience. Yin’s multiple-case study approach was used with six youth team sport coaches. Data were collected over an entire sport season through a series of semi-structured interviews, observations, and documents. All six case study coaches developed and refined coaching strategies through a process of reflection. Six components characterized reflection: coaching issues, role frame, issue setting, strategy generation, experimentation, and evaluation. A reflective conversation comprising the latter four components, triggered by coaching issues and bound by the coach’s role frame, was central to reflection. The selection of options at each stage in a reflective conversation was influenced by access to peers, a coach’s stage of learning, issue characteristics, and the environment. Furthermore, three types of reflection were evident: reflection-in-action, reflection-on-action, and retrospective reflection-on-action.

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Succession Planning in Family-Owned Business Evidence From an Emerging Economy

Corporate Governance and Its Implications on Accounting and Finance - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-7998-4852-3.ch011 ◽

2021 ◽

pp. 230-254

Author(s):

Muhammad Arslan

Keyword(s):

Succession Planning ◽

Developing Economies ◽

Sampling Technique ◽

Structured Interviews ◽

Study Approach ◽

Qualitative Research Design ◽

The Family ◽

Multiple Case ◽

Generational Succession

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An analysis of public-private partnership contractual incentives in Brazilian citizen service centers

Revista de Administração Pública ◽

10.1590/0034-761220170166 ◽

2018 ◽

Vol 52 (6) ◽

pp. 1214-1236

Author(s):

André Schifnagel Avrichir

Keyword(s):

Multiple Case Study ◽

Incomplete Contracts ◽

Legal Framework ◽

Public Private Partnership ◽

Structured Interviews ◽

Private Partnership ◽

Study Approach ◽

Multiple Case ◽

Citizen Service

Abstract This research uses a multiple case study approach to assess theoretical propositions from transaction costs economics, the theory of incentives, and the theory of incomplete contracts. The Poupatempo and the Unidades de Atendimento Integrado (UAI), which are two major Brazilian regional citizen service centers, were the cases selected based on an unusual opportunity: the parallel occurrence of two different arrangements of public-private partnership, applied to the same public service. Poupatempo has expanded its network of units since 2007 by building partnerships through outsourcing, whereas UAI has applied the Brazilian legal framework for public-private partnership to develop its services. This multiple case study is based on a contractual analysis that identifies the partnerships’ formal incentives and on an examination of private agents’ performance. Also, subsidiary semi-structured interviews allowed the observation of non-contractual variables.

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Interrogating returnee entrepreneurship in the Nigerian context

Journal of Enterprising Communities People and Places in the Global Economy ◽

10.1108/jec-07-2016-0025 ◽

2017 ◽

Vol 11 (5) ◽

pp. 590-608 ◽

Cited By ~ 5

Author(s):

Sanya Ojo

Keyword(s):

Design Methodology ◽

Transfer Of Knowledge ◽

Structured Interviews ◽

Host Countries ◽

Content Type ◽

Business People ◽

Study Approach ◽

The Social ◽

Depth Analysis

Purpose This study aims to intend to appraise the characteristics of returnee entrepreneurship and its contributions to development in form of transfer of knowledge and skills in the Nigerian context. Design/methodology/approach A case study approach complemented with situational observations was used. The lived experiences of two returnees were interrogated in semi-structured interviews for an in-depth analysis. Findings Findings illustrate the dilemmas and challenges returnee entrepreneurs from the developed host countries confronted in their entrepreneurial endeavors in the homeland. Originality/value This paper highlights the misconceptions around relocation of immigrants’ business people back to their homeland. It contributes to the growing literature on the social and economic impacts of returnee entrepreneurs (as opposed to diaspora and transnational entrepreneurs) to their homelands’ development.

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The Practice of Open Innovation by SMEs in the Food Industry

Journal of Innovation Management ◽

10.24840/2183-0606_008.002_0004 ◽

2020 ◽

Vol 8 (2) ◽

pp. 26-46

Author(s):

S Hijrat Sadat ◽

Sayed Nasrat

Keyword(s):

Open Innovation ◽

Food Industry ◽

Financial Capital ◽

Case Study Approach ◽

Structured Interviews ◽

Study Approach ◽

Internal Development ◽

Innovation Activities ◽

Multiple Case

This paper examines the practice of open innovation by Small and Medium-sized Enterprises (SMEs) in the food industry. We adopted a multiple case study approach and conducted in-depth semi-structured interviews with four food SMEs in the Flanders region of Belgium. The results of the analysis show that food SMEs practice open innovation mostly through inbound open innovation activities rather than outbound, mainly due to lack of sufficient resources. Food SMEs typically lack sufficient financial capital, technology, and human capital. Within inbound open innovation activities, collaboration with organizations is found to be a key element for food SMEs’ internal development and innovation of new products.

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