Daniel Magalhães Mucci, Fábio Frezatti and Diógenes de Souza Bido
This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.
Abstract
Purpose
This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework.
Design/methodology/approach
This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method.
Findings
The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles.
Practical implications
The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization.
Originality/value
The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.
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Veridiana Rotondaro Pereira, Antonio Cesar Amaru Maximiano and Diógenes de Souza Bido
The purpose of this paper is to investigate individuals’ attitudes toward organizational change, considering each phase of a business process management (BPM) implementation and…
Abstract
Purpose
The purpose of this paper is to investigate individuals’ attitudes toward organizational change, considering each phase of a business process management (BPM) implementation and some antecedents of resistance as hierarchical position, sector and trust in management.
Design/methodology/approach
The study examines employees’ attitudes toward BPM change in the Brazilian market. To measure resistance to organizational change, the research adopted the change attitude scale developed by Oreg (2006). As potential antecedents for resistance, hierarchical position, sector and trust in management were considered. Five control variables were included: gender, company size, educational background, educational level and age range. The application of the survey considered three main parties: BPM implementers, BPM end-users and developers of BPM systems. The survey data, drawn from 113 useable questionnaires, were analyzed by structural equation modeling with partial least squares estimation.
Findings
The results of this research showed some interesting insights. First, hierarchical position has no significant effect on the reduction of resistance to process improvement changes. Contrary to what was expected, results showed that being in the manufacturing sector has no significant effect on the reduction of resistance. Finally, only trust in management has a significant effect on employees’ attitudes toward BPM implementation, and as phases go by this effect increases.
Practical implications
The paper could support BPM decision makers by providing a better understanding of employees’ attitudes toward BPM change. In this sense, the study could also provide real-life application, by facilitating the task of allocating priorities and supporting process-related decisions.
Originality/value
The research could incentivize a closer relationship between BPM implementers and BPM end-users, promoting opportunities, respect and mutual trust.
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Ronaldo Gomes Dultra-de-Lima and Luiz Artur Ledur Brito
The absorptive capacity (AC) leads to firm performance and influences the development and evolution of capabilities and routines, but the influence of AC in projects remains…
Abstract
Purpose
The absorptive capacity (AC) leads to firm performance and influences the development and evolution of capabilities and routines, but the influence of AC in projects remains unclear. Therefore, this study aims to investigate the effect of AC on project performance (PP) in the construction industry of Sao Paulo State, Brazil.
Design/methodology/approach
The authors conducted a survey questionnaire with project managers and collected 157 responses in the construction sector. They also used confirmatory factor analysis (CFA) and multiple linear regression techniques to assess the data.
Findings
The study provides empirical evidence that realized absorptive capacity (RAC) has a direct and indirect positive effect on PP. Conversely, the potential absorptive capacity (PAC) only indirectly impacts PP through project management practices (PMPs). PAC and RAC positively influence PMPs that in turn positively influence PP. The findings reinforce the relevance of AC to the development of internal knowledge for processes and routines, thereby enhancing PP.
Practical implications
The findings provide practical implications: the AC influences PP by refining and adapting routines. Moreover, the consistent application of accepted practices is not enough for PP, but the ability to adapt, adjust and transform the relevant knowledge into routines.
Originality/value
This paper provides empirical evidence that the knowledge application of PMPs improves organizational performance through PP. However, despite what the literature has discussed, this paper proved that AC has no effect as a moderating factor between PMPs and performance; however, AC's role significantly impacts PP through PMPs.
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Jude Madi, Mohammad Al Khasawneh and Ala' Omar Dandis
The primary aim of this study is to identify and analyze the key factors that impact the intentions of Jordanian tourists to visit and revisit destinations using the Jannah Jo…
Abstract
Purpose
The primary aim of this study is to identify and analyze the key factors that impact the intentions of Jordanian tourists to visit and revisit destinations using the Jannah Jo app.
Design/methodology/approach
A self-administered questionnaires via Google Forms was employed comprising a sample of 401 Jordanian tourists who have the Jannah Jo app. Partial least squares-structural equation modeling approach was applied for hypotheses testing.
Findings
The present investigation has revealed that the constructs of perceived ease of use (PEU), perceived usefulness (PU) and perceived value (PV) exerted a significant and positive impact on electronic word of mouth (e-WOM). Additionally, e-WOM was observed to wield a positive and significant influence on the attitudes of consumers' decision-making, thereby ultimately affecting the intentions of Jordanian tourists with regard to their decisions to visit and revisit destinations. Nevertheless, it is noteworthy that the results indicated that neither augmented reality nor content quality exhibited any statistically significant positive relationship with e-WOM.
Practical implications
Tourism agencies striving to encourage the adoption of smart applications must grasp the relevance of e-WOM within the contemporary digital milieu. Additionally, they should acknowledge the significance of tourists' intentions concerning both revisiting and initial visits. This research contends that such agencies ought to take into account the substantial influence exerted by PEU, PU and PV in shaping the favorable e-WOM discourse.
Originality/value
By integrating the technology acceptance model in conjunction with other relevant variables, this research strives to develop a comprehensive model that advances the comprehension of the intricate determinants affecting tourists' engagements with mobile applications. Furthermore, it is noteworthy that this study represents the initial investigation conducted in the Middle East, specifically in Jordan, on this subject matter.