Alper Yayla and Yu Lei
The purpose of this paper is to examine challenges multinational companies face during the diffusion of their information security policies. Parent companies use these policies as…
Abstract
Purpose
The purpose of this paper is to examine challenges multinational companies face during the diffusion of their information security policies. Parent companies use these policies as their discourse for legitimization of their practices in subsidiaries, which leads to value conflicts in subsidiaries. The authors postulate that, when properly crafted, information security policies can also be used to reduce the very conflicts they are creating.
Design/methodology/approach
The proposed framework is conceptualized based on the review of literatures on multinational companies, information security policies and value conflict.
Findings
The authors identified three factors that may lead to value conflict in subsidiary companies: cultural distance, institutional distance and stickiness of knowledge. They offer three recommendations based on organizational discourse, ambidexterity and resource allocation to reduce value conflict.
Research limitations/implications
The authors postulate that information security policies are the sources of value conflict in subsidiary companies. Yet, when crafted properly, these policies can also offer solutions to minimize value conflict.
Practical implications
The proposed framework can be used to increase policy diffusion success, minimize value conflict and, in turn, decrease information security risk.
Originality/value
The growing literature on information security policy literature is yet to examine the diffusion of policies within multinational companies. The authors argue that information security policies are the source of, and solution to, value conflict in multinational companies.
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Tam Nguyen, Tuan Le-Anh, Nga Nguyen Thi Hong, Lien Thi Huong Nguyen and Thanh Nguyen Xuan
This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.
Abstract
Purpose
This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.
Design/methodology/approach
The research model includes seven independent variables, namely organizational culture, competitive pressure, employee's awareness, readiness of the information technology systems, organization's mindfulness, alignment of the organization’s strategy and top management support, which affect digital transformation in accounting. Besides, the research model proposed to examine the relationship between digital transformation in accounting and accounting information quality. The paper uses a survey (with 253 respondents) and applies exploratory factor and regression analysis to examine Vietnamese SMEs.
Findings
This paper aims to examine the antecedents of the digital transformation in accounting and its positive impact on the accounting information quality. The research results highlight three factors: the organization's mindfulness, alignment of the organization’s strategy and top management support. In the SMEs, top management may be the one, so the top management in SMEs has a strong influence on the digital transformation in accounting.
Research limitations/implications
There are small sample sizes and not yet guaranteed to cover all business areas of Vietnamese SMEs. Control variables will be added to the research model to evaluate, such as firm size, operation time, sex of top management and age of top management.
Practical implications
The results of this paper provide practical insights into the digital transformation in accounting for business managers, researchers and other stakeholders. Vietnamese SMEs should communicate and educate employees and spend resources to improve the information technology system. It helps to improve the financial accounting quality for SMEs.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine factors affecting digital transformation in accounting and the relationship between digital transformation in accounting and the financial accounting quality of SMEs in Vietnam.
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Adelina Gnanlet, Luv Sharma, Christopher McDermott and Muge Yayla-Kullu
As a way of alleviating nursing workforce shortages, health care managers are employing two types of workforce flexibility: supplemental staffing and floating among units. In this…
Abstract
Purpose
As a way of alleviating nursing workforce shortages, health care managers are employing two types of workforce flexibility: supplemental staffing and floating among units. In this paper, the authors investigate the moderating effects of two critical situational variables – namely, job-level workload and severity of illness (SOI) in a given unit – on the relationship between workforce flexibility and quality of care as assessed by the nurses at the unit-level.
Design/methodology/approach
The authors empirically test the relationship between a unit's floating of nurses and the use of supplemental workforce on the quality of patient care and the moderating role of patient SOI and job-level workload on this relationship using 357 hospital-unit observations.
Findings
The authors find that situational variables play a critical role in flexible staffing strategies and they should be accounted for carefully to obtain the best quality of care outcomes. The authors find that the well-known negative effect of supplemental staffing on quality of care is not universal and appears to be moderated by the situational factors studied in this paper.
Practical implications
For best outcomes, staffing manager who oversee multiple units should use supplemental staff on units that have lower job-level workload and on units that have high severity of illness. The authors also find that managers of units with patients who are less-severely ill should encourage nurses to float out and return to their home unit. This strategy will improve quality of patient care in the home unit.
Originality/value
While some research analyzes the direct link between flexibility and quality performance, how this relationship is affected by varying situational factors within a unit has not been studied so far.