Bas Reus, Christine Moser and Peter Groenewegen
The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation…
Abstract
Purpose
The purpose of this study is to show that an important antecedent of perceived knowledge quality is an employee’s position in the organizational network due to their participation in different interest groups. In particular, this study theorizes that brokers establish a network of groups, which increases perceived knowledge quality vis-a-vis the social capital that employees draw on.
Design/methodology/approach
To test this study’s hypotheses on the influence of the structural position of knowledge brokers on the positive effects of social capital on perceived knowledge quality, this study combines data from an online survey with longitudinal archival data from a youth-care organization who used an enterprise social network (ESN) for knowledge sharing.
Findings
This study found a mitigating effect of being a broker on the relationship between trust and perceived knowledge quality, and also between inter-team interaction and perceived knowledge quality for lower levels of both trust and inter-team interaction on perceived knowledge quality.
Research limitations/implications
Although the hypotheses are supported, in light of prior research, the authors would have expected stronger and positive effects.
Practical implications
This research is particularly interesting because it emphasizes the important role of social capital. For organizations that deal with trust issues, it might help to stimulate employees to broaden their activity on ESNs by becoming active in multiple groups.
Originality/value
While knowledge sharing on ESNs is generally conducive for creating organizational value, there is a lack of understanding of what drives employees’ perception of the quality of shared knowledge, and how this perception may depend on their position in the social network. To investigate this question, the authors turn to social capital theory.
Details
Keywords
Tom Bellairs, Jonathon R. B. Halbesleben and Matthew R. Leon
Sudden crises, known as environmental jolts, can cripple unprepared organizations. In recent years, financial jolts have led many organizations, particularly government…
Abstract
Sudden crises, known as environmental jolts, can cripple unprepared organizations. In recent years, financial jolts have led many organizations, particularly government organizations, to respond by furloughing employees. Furloughs can engender various responses in employees that can lead to negative work outcomes for both the employees and the organization. Previous research shows that the implementation of strategic human resource management (SHRM) practices, such as commitment-based systems, can mitigate the negative effects of environmental jolts. Utilizing the knowledge-based view and affective events theory, we propose a multilevel model where SHRM practices moderate employee affective responses to furloughs, which, in turn, drive subsequent employee behavioral outcomes.
Details
Keywords
Pour tenter de faire une synthèse claire du travail intensif, ce rapport se divisera en trois parties:
Andrea Mariani, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo
Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate…
Abstract
Purpose
Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.
Design/methodology/approach
The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.
Findings
The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.
Originality/value
To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.