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1 – 10 of 13The purpose of this paper is to describe management control systems (MCS) as a package within a festival, as it examines managerial use of management controls over time. Moreover…
Abstract
Purpose
The purpose of this paper is to describe management control systems (MCS) as a package within a festival, as it examines managerial use of management controls over time. Moreover, this study discusses the relation of controls to flexibility and decentralization of organizations which have to deal with constraints such as short development periods, individualization of services/products and resource scarcity. The research thus introduces the elements of time and intensity of use of controls in a time-dependent scenario.
Design/methodology/approach
This descriptive case study utilizes interviews, observations, document analysis and other tools of qualitative research.
Findings
This paper reveals that single management controls used by managers configure MCS as a package. These controls are utilized with different intensity throughout the year based on activities that are planned or expected to happen. Such use of controls provides needed flexibility for the organization in which the structure is changing over a short period (one year).
Research limitations/implications
The single unit subjective analysis that was employed does not allow for generalized results and comparison.
Originality/value
This rich empirical study informs practitioners on how to tackle daily festival challenges. Moreover, it brings theoretical understanding of management controls as a package in real-life context.
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This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.
Abstract
Purpose
This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.
Design/methodology/approach
This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.
Findings
Evolving industries, the digital revolution and the effect of the global economic crisis has entailed huge challenges for those seeking to implement management control systems. In her article “Organizations with changing structures: how to control?” (2016), author Eva Lechner pulls aside the curtains on a festival organizer and shows that while its time dynamics and culture are very different to most industries, the need for controls still apply, and they can be successfully applied as long as keen attention is paid to their consequences.
Practical implications
The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.
Originality/value
The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.
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Various types of short training programmes exist in Germany. This article aims to evaluate short training courses for welfare recipients and to detect which programme type works…
Abstract
Purpose
Various types of short training programmes exist in Germany. This article aims to evaluate short training courses for welfare recipients and to detect which programme type works best with respect to different outcome indicators.
Design/methodology/approach
The author measures the impact of six short training programmes on the participants. She uses propensity score matching and large‐scale administrative data to find suitable comparison groups. She compares treatment to non‐participation as well as participation in different training types directly.
Findings
The results demonstrate that in‐firm training has large positive effects on individual employment prospects and stability. Furthermore, classroom skill training is more effective than other classroom types while application training is rather ineffective. Treating some of the application training participants with an alternative sub‐programme would improve the effectiveness.
Research limitations/implications
The results show which training types work best. However, the results do not imply macro or cost‐benefit effects.
Practical implications
Several of the short training courses, mostly occupation‐specific sub‐programmes, are short and relatively inexpensive options to activate welfare recipients.
Originality/value
The paper analyses the effects of six short training programmes for welfare recipients that have not been analysed before. The sensitivity of the results is examined using a wide range of estimators and different outcomes.
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Viviana Huachizaca and Karen Yambay-Armijos
This quasi-experimental study examined the effectiveness of audio-visual and written feedback (AVF + WF) on undergraduate students versus only receiving WF in the context of an…
Abstract
Purpose
This quasi-experimental study examined the effectiveness of audio-visual and written feedback (AVF + WF) on undergraduate students versus only receiving WF in the context of an English as a Foreign Language (EFL) online classroom during the coronavirus disease 2019 (COVID-19) lockdown.
Design/methodology/approach
The study used the estimator Difference in Difference (DID) to compare a treated and control group in a pre-and post-test under the application of six treatment sessions, plus a student's perception survey at the end of the treatment. The treated group that received the multimodal feedback showed higher improvement rates in the paragraph content between the first and final drafts than students in the control group.
Findings
Results indicated that receiving a combination of AVF + WF had a statistically significant effect on mechanics (p < 0.001) and the use of transition words (p = 0.003).
Practical implications
These findings will benefit educational agents, professors and stakeholders for social and economic development.
Originality/value
While previous studies have only used student perceptions of the feedback, this study contributes with empirical data through quasi-experimental analysis and measures the effectiveness of feedback in online learning environments.
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Henrikki Tikkanen, Juha‐Antti Lamberg, Petri Parvinen and Juha‐Pekka Kallunki
The purpose of the paper was to outline a generic framework for the business model and illuminate its linkages to managerial cognition.
Abstract
Purpose
The purpose of the paper was to outline a generic framework for the business model and illuminate its linkages to managerial cognition.
Design/methodology/approach
The paper reviewed the focal literature focusing on the actions and evolution of a firm and built a synthesis that describes the different components of a business model.
Findings
The main finding was that a business model is essentially both a cognitive phenomenon as well as being built on the material aspects of a firm.
Research limitations/implications
The paper proposes that the business model can be scrutinized in future studies, especially from the viewpoints of cognition, thus creating new avenues for intra‐firm evolutionary studies.
Practical implications
The paper found several implications for practising managers. First, the concept itself creates possibilities for self‐analysis and scenario building. Second, the understanding that a business model is systemic helps managers to evaluate their actions vis‐à‐vis the evolutionary path of the business model. Third, the outlined business model is useful in executive education as it creates a cognitive map of the various aspects of business activities.
Originality/value
The paper offers new insights into the functions and evolution of firms and will be of interest to both researchers and practising managers.
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Punita Bhatt and Levent Altinay
This paper aims to explore how social capital is leveraged in social innovations to overcome resource constraints. The paper reports on the findings from an exploratory study on…
Abstract
Purpose
This paper aims to explore how social capital is leveraged in social innovations to overcome resource constraints. The paper reports on the findings from an exploratory study on the social innovation process within Indian social entrepreneurial ventures (SEVs) developed in a resource constrained environment.
Design/methodology/approach
This study adopts an interpretive case study approach to investigating social innovation that enables researchers to identify the cultural contexts within which social entrepreneurship emerges. Views of the social entrepreneurs and intrapreneurs were gathered through semi-structured interviews and observations.
Findings
Findings of the study demonstrated that there are distinctive stages of the social innovation process. The stages of the process are initial phase: emergence of a social idea for a venture; development phase: building the social venture; and scaling phase: growing the social venture. These stages of the process lead to the identification of social needs as social entrepreneurial opportunities, then to the initiation, development and scaling of conjectured solutions generating economic and social value.
Practical implications
During the development stage of the social innovation, closer relationships with investors could help access scarce financial resources. Finally, in the scaling phase, greater involvement with the target beneficiaries can help reduce marketing and search-related costs for SEVs. Thus, greater engagement of beneficiaries throughout the social innovation process can help in the successful initiation, development and scaling of a social innovation.
Originality/value
First, this study identifies the distinctive stages of the social innovation process. Second, this study provides empirical evidence to support previous claims that social innovations develop in resource-constrained environments. Finally, this exploratory research has investigated social innovations in a developing country context – India.
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Muhammad Zubair Alam, Muhammad Rafiq, Sobia Nasir and Chaudhary Abdul Rehman
The present study enriches the person-situation debate by developing and testing a theoretical model on the nexus between empowering leadership (EL) and intrapreneurial behaviour…
Abstract
Purpose
The present study enriches the person-situation debate by developing and testing a theoretical model on the nexus between empowering leadership (EL) and intrapreneurial behaviour (IB) in the presence of a strong organisational situation of perceived organisational support (POS).
Design/methodology/approach
Cross-sectional survey data collected from 237 engineers working for Pakistani automakers were used to evaluate the suggested theoretical framework. The survey results were analysed using the partial least square structural equation modelling (PLS-SEM) method.
Findings
The results from the analysed data revealed a significant and positive relationship between EL and IB. POS significantly moderate the relationship between EL and IB as per the conceptualisation of situation strength theory (SST) and is established as a strong organisational situation that generates situational cues for IB outcomes from employees.
Originality/value
The present study provides new insights into determining employees' workplace behaviour as viewed from the organisational situations. Hence, top management in organisations can create a conducive environment by improving employees' POS for valued work behaviours like IB.
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Zeshan Ahmad, Shahbaz Sharif, Iftikhar Ahmad, Syed Muhammad Waseem Abbas and Mussrat Shaheen
Present study investigated the influence of female descendent entrepreneur's self-compassion on the perceived succession success of small-family businesses (S-FB) with the…
Abstract
Purpose
Present study investigated the influence of female descendent entrepreneur's self-compassion on the perceived succession success of small-family businesses (S-FB) with the mediating mechanism of financial literacy.
Design/methodology/approach
The primary data was collected from 319 female descendent entrepreneurs who were designated as chairwomen, and managing director positions in their retails sector S-FBs. The purposive sampling technique was used to collect the data. The provided hypotheses are tested using the partial least square structural equation modeling (PLS-SEM) technique. This study followed multiple regression analyses to see the influence of self-compassion (mindfulness, self-isolation, self-judgment and over-identification) on financial literacy and perceived succession success.
Findings
The results reveal that female descendent entrepreneurs mindfulness and over-identification significantly increase but self-isolation decreases the likelihood of successful succession transition. Moreover, female descendent entrepreneur's financial literacy increases mindfulness and overidentification while it decreases self-isolation and improves the likelihood of succession success. However, financial literacy does not influence self-judgmental traits and perceived succession success.
Practical implications
This study highlights a vital issue, how the financial literacy of female descendent entrepreneurs manages their self-compassion and increases the likelihood of succession success. In addition, it covers a research gap and helps the S-FBs to improve their survival rate by focusing on the descendent entrepreneur's self-compassion and financial literacy.
Originality/value
This study contributes to the body of knowledge by emphasizing predictors that influence the successful succession transition to subsequent generations. This study determines the influence of self-compassion of female descendent entrepreneurs on perceived succession success and financial literacy as a mediator by using the self-control theory. The study can be useful to family business consultants, policymakers and family businesses.
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