Self-management processes, sedentary behavior, physical activity and dietary self-management behaviors: impact on muscle outcomes in continuing care retirement community residents

Background Despite the known benefits of non-sedentary behavior, physical activity, and protein and caloric intake to health and muscle mass, strength, and function, many older adults do not meet physical activity and dietary recommendations. A better understanding of the factors associated with sedentary behavior, physical activity and dietary self-management behaviors, and muscle outcomes (muscle mass, strength, and function) is needed, particularly among continuing care retirement community residents. The objective of this study was to examine the factors associated with sedentary behavior, physical activity and dietary self-management behaviors, and muscle outcomes among continuing care retirement community residents. It also aimed to determine whether sedentary behavior and physical activity and dietary self-management behaviors mediate the relationships between self-efficacy, goal congruence, aging expectations, social support, and muscle outcomes. Methods A sample of 105 continuing care retirement community residents (age > 70 years) participated in this correlational, cross-sectional study. Questionnaires on pain, self-efficacy, goal congruence, aging expectation, social support, and daily protein and caloric intake were administered. Physical activity and sedentary behavior (ActiGraph wGT3X-BT), muscle mass (ImpediMed SFB7), muscle strength (Jamar Smart Digital Hand Dynamometer), and muscle function (Short Physical Performance Battery) were measured. Multiple regression, logistic regression, and mediation analyses were performed. Results Low goal congruence predicted engagement in sedentary behavior and light physical activity. Higher levels of self-efficacy and social support were associated with increased likelihoods of achieving greater moderate physical activity and meeting daily recommendations for caloric intake, respectively. Self-efficacy and goal congruence predicted muscle function and strength. Moreover, sedentary behavior and achieving greater moderate physical activity were found to partially but significantly mediate the relationship between self-efficacy and muscle function. Conclusion Future research should evaluate whether attempts to reduce sedentary behavior and promote physical activity and dietary self-management behaviors and muscle outcomes are more successful when modifications to the self-management process factors are also targeted.

Sustaining Cross-Sector Collaborations: Managing Conflicts in Large-Scale Urban Event Collaborations

Public-private collaborations can easily be disrupted when nascent conflicts are not addressed. These intersectoral conflicts may be associated with the resource exchanges necessary to achieve a shared objective, may be the result of goal divergence, or may involve both. This research utilizes a complementary theoretical approach to examine conflict management in two large-scale event collaborations, motorcycle rallies, that have been in operation for nineteen years. Framed by resource dependence, goal congruence, and conflict management theories the research examines the patterns of conflict and conflict management perceived by participants in these collaborations. The theoretical framework allowed us to address the complexities of aligning collaboration goals around the resource dependencies that lead to the formation of the collaborations. Our findings, which support quasi-formal conflict management, link this body of theories to the management of conflicts between collaborating organizations in a manner that, to our knowledge, has not been previously attempted.

Let's work together, especially in the pandemic: finding ways to encourage problem-focused voice behavior among passionate employees

PurposeThis study seeks to unravel the relationship between employees' passion for work and their engagement in problem-focused voice behavior by identifying a mediating role of their efforts to promote work-related goal congruence and a moderating role of their perceptions of pandemic threats to the organization.Design/methodology/approachThe research hypotheses were tested with quantitative data collected through a survey instrument administered among 158 employees in a large Portuguese-based organization that operates in the food sector, in the midst of the coronavirus disease 2019 (COVID-19) pandemic. The Process macro was applied to assess the moderated mediation dynamic that underpins the proposed theoretical framework.FindingsEmployees' positive work-related energy enhances their propensity to speak up about organizational failures because they seek to find common ground with their colleagues with respect to the organization's goals and future. The mediating role of such congruence-promoting efforts is particularly prominent to the extent that employees dwell on the threats that a pandemic holds for their organization.Practical implicationsThe study pinpoints how HR managers can leverage a negative situation—employees who cannot keep the harmful organizational impact of a life-threatening virus out of their minds—into productive outcomes, by channeling positive work energy, derived from their passion for work, toward activities that bring organizational problems into the open.Originality/valueThis study adds to HR management research by unveiling how employees' attempts to gather their coworkers around a shared work-related mindset can explain how their passion might spur reports of problem areas, as well as explicating how perceived pandemic-related threats activate this process.

Informality and Entrepreneurship in Developing Economy: Case for Entrepreneurial Financing

Over a decade ago, scholars in different domains of knowledge such as strategic management, economics, accounting, and finance have largely contributed to the theoretical and empirical studies of entrepreneurial financing. However, bridging of the domains or the theories that underly the domains, and expanding the frontier of the phenomenon in the context of informal entrepreneurship, are missing in the literature. This paper attempts to conceptualise and problematise various issues that confront informal sector entrepreneurship in accessing adequate financing for start-up opportunity, innovative products, services and technology in the informal markets, and explore how the ambiguity of the diverse domains of knowledge of entrepreneurial financing could be resolved by unifying and integrating the domains within a unique framework. Equally, this paper also aims to provide theoretical contributions to the extant literature of entrepreneurial financing by suggesting how management accounting research can bridge the gaps of informality problems that confront informal entrepreneurial financing. There is no doubt that informal businesses are saddled with legitimacy concerns such as non-conformity with legality and institutionalised policies. Similarly, the sector is also confronted with the issues of information asymmetry, moral hazard conflict, informal financial and ownership structure. Nonetheless, the informal entrepreneurship sector unarguably has a relevance to the opportunity discovery and innovativeness dimensions of entrepreneurial orientation, with the consequence of positive contributions to the economy in terms of large-scale employment growth. Hence, the scholars in the accounting discipline can leverage on the emerging different financial technology and fund providers to expand the literature on how the untold hardships and complexity that surround the funding of informal entrepreneurial start-ups and innovation can be mitigated. Management accounting discipline, being an applied field of strategic management can play vital roles in mitigating the aforesaid problems of informal entrepreneurship funding, if it could focus on expanding the literature or methodology on goal congruence, information management and controls, financial contracting model, incentive modelling for regulatory policy and search and match model that focuses on informal entrepreneur, investors and financial intermediaries.

Examining Goal Congruence on Engineering Design and Innovation Student Teams

Goal congruence, defined as agreement by all members of a team on a common set of objectives, has been positively associated with team cohesion, team performance and team outcomes, including grades earned. Yet there is little in-depth study at scale and across types of engineering design and innovation classes in higher education that examines the goals students set for their work together. This research explores goal congruence in 857 teams involving 1470 students across 18 classes over four years. To examine goal congruence, we use student assessments of their level of agreement on their goals as well as evaluations of their written goal statements. Machine learning techniques are used to automatically identify goal types and congruence between goals. We find that goal congruence on student teams is relatively low, even when they assess it as high, partly due to variety in the types of goals they identify. We categorize the goals students articulate for their teams into grade-, completion-, teaming-, learning-, problem-, output- and outcome-oriented goals and report variance in the types of goals identified in different pedagogical settings. Our findings have implications for how faculty design their classes, link learning outcomes to team projects and facilitate goal setting on student teams.

Incentivizing Irreversible Investment

Existing dynamic investment models that show that a manager can be incentivized to implement the optimal investment policy rely on the assumption that the firm is operating in an ever-expanding product market. This paper presents an analytically tractable, discrete-time, neoclassical model with irreversible investment and the possibility of unfavorable demand events. We show that even when the principal is uninformed about changes in demand for the firm's output, there exists a performance measurement system that leads to goal congruent investment incentives for the manager. If the principal can observe the unfavorable demand events, then goal congruence can be achieved using very simple accrual accounting rules, such as straight-line depreciation.

Investasi hijau: mengintergrasikan faktor enviromental, social dan governance dalam keputusan investasi

Purpose: This research tries to integrate ESG factors in investment decision making in Indonesia. Research methodology: This research is applied research in which an existing framework is applied to a new environment. This study shows that the ESG factor can be applied in making investment decisions in Indonesia. It requires integration using multiple sources because companies in Indonesia are still not required to provide full disclosure regarding ESG factors. Results: The two industries in this study, namely the agriculture and mining industries, have similarities and both of them can benefit from applying social values ​​to their business operations. When a company has a social impact, the community will support its existence because without the company, their socio-economic activities will be disrupted. Thus, it will be in the interest of the community and parties dealing with the company to maintain the company's existence. In the end, the conflict of interest will disappear and goal congruence will arise. When this condition is achieved, the company will be able to operate more optimally and increase its value. Limitations: This research limited to Indonesia context especially the agricultural and mining industry and their social context. Contribution: This research contributes on applying Porter Framework together with Responsible investment. Keywords: Porter, Responsible investment, Social economy, Government

Enabling formal MCS design and use: a meta-synthesis of qualitative research

Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.