Christina Juliana, Lindawati Gani and Johnny Jermias
The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).
Abstract
Purpose
The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).
Design/methodology/approach
The authors conducted a questionnaire survey to collect data and test the hypotheses developed in this study. The authors sent the questionnaires to the accounting and finance managers of the manufacturing companies listed on the Indonesia Stock Exchange. The authors received 259 responses from a total of 579 questionnaires sent or a 44.73% response rate. This study excludes 36 responses for further analyzes due to incomplete responses (five responses) and responses from lower-level employees (31 responses). The remaining 223 responses are used for statistical analyzes.
Findings
This study hypothesizes and finds that misalignments among business strategy, leadership style, organizational culture and MAS are negatively associated with both financial and non-financial performance.
Research limitations/implications
The study has three limitations. First, the authors intentionally collect data from the manufacturing industry to minimize the effect of data heterogeneity. To improve the generalizability of the study, future research might consider using data from other industries. Second, the study measures business strategy based on respondents’ perception of their companies’ strategy using indicators representing either product differentiation or cost leadership strategy. Future studies might use different ways of measuring business strategy using more objective empirical proxies such as research and development expenditures or premium price capability. Finally, this study conducts a survey and measures all the variables in a single period. Future studies might use a longitudinal approach to investigate the evolution of companies’ strategies and their impact on leadership styles, organizational commitment and MAS.
Practical implications
The results of the study will help companies in their search for senior executives, in building their organizational culture and in implementing their MAS. The study suggests that product differentiation companies should search for transformational leaders that empower their subordinates to take initiative and encourage innovative ideas in performing their tasks. In regard to MAS, the results suggest that product differentiation companies should implement broad focus MAS that emphasize the balance between financial and non-financial factors. By contrast, cost leadership companies should search for transactional leaders who emphasize on completing tasks on hand effectively and efficiently. In regard to MAS, the findings suggest that cost leadership companies will benefit more from using narrow focus MAS such as formal planning and budgeting, variance analyzes and cost-volume-profit analyzes.
Social implications
The findings of the study suggest that product differentiation companies should build a flexible culture that encourages subordinates to take the risk and effectively manage opportunities and challenges through changes and innovation. Furthermore, cost leadership companies should build a controlled culture that promotes adherence to policies and procedures to minimize costs and increase efficiency.
Originality/value
This paper introduces to the management and accounting literature the concept of fit among competitive strategy, leadership style, organizational culture and MAS and uses the two-stage method proposed by Ittner and Larcker (2001) to measure the degree of misalignment among business strategy and its contextual variables and, in turn, examines the impacts of the misalignment on financial and non-financial performance.
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Ronald C. Kramer and Rob White
This chapter examines SDG 13 which deals with efforts to combat climate change. The chapter begins by outlining the targets related to this goal, the trend towards increased…
Abstract
This chapter examines SDG 13 which deals with efforts to combat climate change. The chapter begins by outlining the targets related to this goal, the trend towards increased heating of the planet and failures to curtail carbon emissions. This is framed using criminological concepts such as state-corporate crime and carbon criminality. The major concern of the rest of the chapter is to outline a climate action plan. As part of this, it discusses a range of initiatives currently underway intended to pressure governments to take more concerted action around climate change. These include activist interventions and climate litigation. The chapter concludes by exploring the possibilities and obligations of global community action to address the most important issue of our era.
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Rambabu Lavuri and Park Thaichon
The study examines the extrinsic variables, namely store environment, promotional activities (PA), product features and stimulation factors that encourage compulsive purchasing in…
Abstract
Purpose
The study examines the extrinsic variables, namely store environment, promotional activities (PA), product features and stimulation factors that encourage compulsive purchasing in emerging markets.
Design/methodology/approach
The data were collected from customers with recent compulsive shopping experiences at an online retail store. This study collected 469 original survey responses employing purposive sampling and data analyzed with covariance-based structural equation modeling and used segmentation analysis.
Findings
The study results indicated that extrinsic (stimulus) factors, such as shop environment, PA and stimulation factors positively impacted shoppers’ impulsive buying tendency (IBT), whereas product characteristics did not affect shoppers’ IBT. Similarly, IBT (organism) influenced compulsive purchase, as did a favorable mediating relationship between extrinsic factors (stimulus factors) and shoppers’ compulsive purchase (response factor). Moreover, segmentation results showed that female consumers had more IBT and compulsive buying behavior than male respondents.
Originality/value
This research adds to the corpus of information concerning impulsive and compulsive buying behavior. As this study incorporates the Stimulus-Organism-Response paradigm, new findings emerge; using this paradigm allows for the testing of new linkages to better understand consumers’ impulsive and compulsive behavior.
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Ernesto Tavoletti and Vas Taras
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Abstract
Purpose
This study aims to offer a bibliometric analysis of the already substantial and growing literature on global virtual teams (GVTs).
Design/methodology/approach
Using a systematic literature review approach, it identifies all articles in the Web of Science from 1999 to 2021 that include the term GVTs (in the title, the abstract or keywords) and finds 175 articles. The VOSviewer software was applied to analyze the bibliometric data.
Findings
The analysis revealed three dialogizing research clusters in the GVTs literature: a pioneering management information systems and organizational cluster, a general management cluster and a growing international management and behavioural studies cluster. Furthermore, it highlights the most cited articles, authors, journals and nations, and the network of strong and weak links regarding co-authorships and co-citations. Additionally, this study shows a change in research patterns regarding topics, journals and disciplinary approaches from 1999 to 2021. Finally, the analysis illustrates the position and centrality in the network of the most relevant actors.
Practical implications
The findings can guide management practitioners, educators and researchers to the most meaningful clusters of publications on GVTs, and help navigate and make sense of the vast body of the available literature. The importance of GVTs has been growing in the past two decades, and Covid-19 has accelerated the trend.
Originality/value
This study provides an updated and comprehensive systematic literature review on GVTs. To the best of the authors’ knowledge, it is also the first systematic literature review and bibliometry on GVTs. It concludes by suggesting future research paths.