Eric J. McNulty, Barry C. Dorn, Eric Goralnick, Richard Serino, Jennifer O. Grimes, Lisa Borelli Flynn, Melani Cheers and Leonard J. Marcus
To explicate the qualities of cooperation among leaders and their organizations during crisis, we studied the response to the 2013 Boston Marathon bombings. Through interviews and…
Abstract
To explicate the qualities of cooperation among leaders and their organizations during crisis, we studied the response to the 2013 Boston Marathon bombings. Through interviews and analysis, we discovered leaders successfully overcame obstacles that typically undermine collective crisis response. Qualitative analysis revealed five guiding behavioral principles that appeared to stimulate effective inter-agency leadership collaboration in high stakes. We draw upon concepts of collective leadership and swarm intelligence to interpret our observations and translate the findings into leader practices. We focus on replicable aspects of a meta- phenomenon, where collective action was greater than the sum of its parts; we do not evaluate individual leader behavior. Our findings provide a starting point for deeper exploration of how to bolster public safety by catalyzing enhanced inter-agency leadership behavior.
Rehab Iftikhar, Mehwish Majeed and Nathalie Drouin
The purpose of this paper is to study the crisis management process for project-based organizations (PBOs) by developing a comprehensive model and propositions.
Abstract
Purpose
The purpose of this paper is to study the crisis management process for project-based organizations (PBOs) by developing a comprehensive model and propositions.
Design/methodology/approach
This paper is based on a conceptual study. A literature review is considered a primary source for studying contemporary research, including 171 publications in total, which embody qualitative, quantitative, conceptual and theoretical studies. For data analysis, content analysis is used, which is comprised of descriptive and thematic analysis.
Findings
This study identifies five imperative elements of crisis management for PBOs which include (1) sense-making (information gathering and crisis interpretation), (2) decision-making (accurate and timely decision), (3) response (reactive response), (4) outcome (success/failure) and (5) learning. Based on these findings, this study proposes an integrative model of the interplay between sense-making, decision-making, response, outcome and learning. Furthermore, the findings lead to propositions for each of the elements. The paper contributes to the literature on dynamic capability theory.
Originality/value
This paper explores the crisis management process for PBOs. The proposed model deepens the understanding of the practices and processes of project-based crisis management.
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S. J. Oswald A. J. Mascarenhas
“The unexamined life is not worth living” (Socrates). That is, without critically inquiring into the knowledge of life which is well-being and valuable, life is not worth living…
Abstract
Executive Summary
“The unexamined life is not worth living” (Socrates). That is, without critically inquiring into the knowledge of life which is well-being and valuable, life is not worth living. Critical thinking questions existing theories and their unexamined and obsessive assumptions and generalizations, constraints, and “best” practices of the prevailing system of management and tries to replace them with more valid assumptions and generalizations that uphold the dignity, uniqueness, and inalienable rights of the individual person and the community. Better outcomes result from asking the right questions than from having the right answers. In the diverse, pluralist cultural environment of today, the promise of a truly generative dialog among Occidental (Western) and Oriental (Eastern) cultures and civilizations holds great hope for the future. Critical thinking (CT) is an “inclusive” thinking system that can facilitate this dialog such that all of us have a meaningful space and place in this universe. After defining CT and arguing its importance for executives, this chapter introduces CT in two parts: Part 1: Various Approaches to Critical Thinking; Part 2: Major Theories of Critical Thinking. Several contemporary business cases will be invoked to illustrate the need, nature, and scope of corporate CT.
Tianyu Pan, Hengxuan Oscar Chi and Rachel J.C. Fu
This study aims to extend the cognitive appraisal theory by developing and validating a conceptual framework to illustrate how travelers' behavioral intention is generated via a…
Abstract
Purpose
This study aims to extend the cognitive appraisal theory by developing and validating a conceptual framework to illustrate how travelers' behavioral intention is generated via a multi-stage evaluation of health-related variables.
Design/methodology/approach
SEM and moderator analysis were conducted to examine the theoretical framework (post-intervention event travel intention) and to investigate how the appraisal process differs across travelers with various attitudes toward vaccination.
Findings
This study found that cruise travel intention was positively influenced by the perceived hedonic value and perceived trustworthiness and negatively influenced by perceived infection risk. Furthermore, whereas perceived hedonic value, perceived trustworthiness and perceived risk of infection were all predicted by crisis management, the dimensions of crisis management operated differently. In addition, vaccination attitudes amplified the unfavorable effect of perceived risk on intention.
Originality/value
Drawing on the CAT, this study developed and validated a conceptual framework to integrate crisis management with customers' behavioral intentions. This study extends existing cruise travel intention theory by demonstrating how post-pandemic travelers' behavioral intention is generated via a multi-stage appraisal-reappraisal process based on the evaluations of infection risks and cruise line crisis management.
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Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller
Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the…
Abstract
Purpose
Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.
Design/methodology/approach
The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).
Findings
This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.
Practical implications
This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.
Originality/value
This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.
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Frank Conaty and Geraldine Robbins
The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing…
Abstract
Purpose
The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.
Design/methodology/approach
The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.
Findings
Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.
Research limitations/implications
This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.
Practical implications
A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.
Social implications
The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.
Originality/value
In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.