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Book part
Publication date: 28 September 2020

Paula van Veen-Dirks and Anneke Giliam

Purpose – This study focuses on the relationship between local governments and public sector joint ventures (JVs). Public sector JVs are separate administrative entities that…

Abstract

Purpose – This study focuses on the relationship between local governments and public sector joint ventures (JVs). Public sector JVs are separate administrative entities that undertake public service activities on behalf of local governments. The aim of this study is to examine the vertical management control packages that are used by local governments to control the relationship with their public sector JVs.

Design/methodology/approach – Two case studies have been conducted in two public sector JVs, owned jointly by more than 20 local governments. The analysis of the two cases is informed by an integrated conceptual framework describing how transactional and relational factors influence control, trust, and risk in the context of public sector JVs.

Findings – The case studies provide a nuanced understanding of the interplay between the vertical management control packages, trust between the parents and the public sector JVs, and risks as perceived by the local governments. The case findings not only reveal how local governments struggle with adequate outcome control but also highlight how and why they rely on behavioral control. A related finding is that while the probability of poor business performance does not have a significant impact on the design of the vertical control packages, the social impact of failure has the potential to create a sense of urgency with regard to changes in the design of vertical management control packages.

Originality/value – This study adds to the literature on interorganizational relationships by providing insight into the use of vertical management control packages in the specific, but relevant, setting of public sector JVs.

Available. Open Access. Open Access
Book part
Publication date: 5 September 2019

Kylie Baldwin

Abstract

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Egg Freezing, Fertility and Reproductive Choice
Type: Book
ISBN: 978-1-78756-483-1

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Book part
Publication date: 1 January 2014

Kip R. Krumwiede and Shannon L. Charles

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate…

Abstract

Purpose

To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems.

Methodology/approach

Survey.

Findings

We find a positive impact on profit performance when ABC is used by companies with customer service as a strategic priority but not when ABC is used by companies with lower emphasis on customer service. For companies emphasizing low-price strategies, we find a positive impact on profit performance, especially when ABC is used together with high-quality information systems.

Research limitations/implications

This study develops a method of measuring strategic priorities of a firm. It divides firms into strategy groups based on their degree of emphasis on three strategic priorities: low price, flexibility, and customer service.

Practical implications

Identifies certain contexts when ABC is especially beneficial.

Originality/value of paper

If the use of ABC information leads to better strategic and operational decisions, firm performance should improve. However, prior research on the impact of ABC on firm performance has found little to no connection and usually only when it is used with other practices. This is the first study to find an impact on profit performance for firms with customer service and low-price strategies and high-quality information systems.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

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Book part
Publication date: 29 March 2016

Lasse Mertins and Lourdes Ferreira White

This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes…

Abstract

Purpose

This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency.

Methodology/approach

Using an original case developed by the researchers, a total of 135 individuals participated in the experiment and rated the performance of carwash managers in two different scenarios: one manager excelled financially but failed to meet targets for all other three BSC perspectives and the other manager had the opposite results.

Findings

The evaluators rated managerial performance significantly lower in the graph format compared to a table presentation of the BSC. Performance ratings were significantly higher for the scenario where the manager failed to meet only financial perspective targets but exceeded targets for all other nonfinancial BSC perspectives, contrary to the usual predictions based on the financial measure bias. The evaluators reported that informativeness of the BSC was highest in the table or graph without summary measure formats, and, surprisingly, adding a summary measure to the graph format significantly reduced perceived informativeness compared to the table format. Decision efficiency was better for the graph formats (with or without summary measure) than for the table format.

Originality/value

Ours is the first study to compare tables, graphs with and without a summary measure in the context of managerial performance evaluations and to examine their impact on ratings, informativeness, and efficiency. We developed an original case to test the boundaries of the financial measure bias.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

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Book part
Publication date: 27 June 2017

Terrill L. Frantz

The PMI Risk Framework (PRF) is introduced as a guide to classifying and identifying risks which can be the source of post-merger integration (PMI) failure — commonly referred to…

Abstract

The PMI Risk Framework (PRF) is introduced as a guide to classifying and identifying risks which can be the source of post-merger integration (PMI) failure — commonly referred to as “culture clash.” To provide managers with actionably insight, PRF dissects PMI risk into specific relationship-oriented phenomena, critical to outcomes and which should be addressed during PMI. This framework is a conceptual and theory-grounded integration of numerous perspectives, such as organizational psychology, group dynamics, social networks, transformational change, and nonlinear dynamics. These concepts are unified and can be acted upon by integration managers. Literary resources for further exploration into the underlying aspects of the framework are provided. The PRF places emphasis on critical facets of PMI, particularly those which are relational in nature, pose an exceptionally high degree of risk, and are recurrent sources of PMI failure. The chapter delves into relationship-oriented points of failure that managers face when overseeing PMI by introducing a relationship-based, PMI risk framework. Managers are often not fully cognizant of these risks, thus fail to manage them judiciously. These risks do not naturally abide by common scholarly classifications and cross disciplinary boundaries; they do not go unrecognized by scholars, but until the introduction of PRF the risks have not been assimilated into a unifying framework. This chapter presents a model of PMI risk by differentiating and specifying numerous types of underlying human-relationship-oriented risks, rather than considering PMI cultural conflict as a monolithic construct.

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Book part
Publication date: 20 May 2011

Harry F. Dahms

For perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent, and…

Abstract

For perspectives on globalization to do justice to its many facets, they must be informed by an understanding of modern societies as simultaneously complex, contingent, and contradictory – as modern capitalist societies. As is becoming ever more apparent, such an understanding of modern societies is the necessary precondition for identifying the defining features of globalization. Yet, for the most part, the history of the social sciences did not produce research agendas, theories, and methods designed to grasp complexity, contingency, and contradiction as core dimensions of modern social life that continually reinforce each other. The social sciences did not evolve as ongoing efforts to grasp the gravity each dimension exerts on concrete forms of political, economic, and cultural life, and how the force of each depends on the constant exchange of energy with the other two. To the extent that scrutinizing the impact of globalization on the future – find possible futures – of human civilization is the primary challenge for social scientists to confront today, the current condition presents a unique, and perhaps most unusual opportunity to conceive anew the promise of each and all the social sciences, as elucidating how the complex, contingent, and contradictory nature of modern societies, in the name of advancing social justice, has engendered a regime of managing “social problems.”

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The Vitality Of Critical Theory
Type: Book
ISBN: 978-0-85724-798-8

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Book part
Publication date: 19 November 2003

Abstract

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Handbook of Transport and the Environment
Type: Book
ISBN: 978-0-080-44103-0

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Book part
Publication date: 25 November 2016

Ronald J. Burke

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The Aging Workforce Handbook
Type: Book
ISBN: 978-1-78635-448-8

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Abstract

Tourism and health outbreaks share a symbiotic history (Hall, Scott, & Gössling, 2020; Ozbay, Sariisik, Ceylan, & Çakmak, 2021). Pandemics, epidemics, and endemics have transformed the perception of tourists. Previous outbreaks were geographically limited, resulting in the substitution effect (Prideaux, 2005; van der Veen, 2014). However, the COVID-19 pandemic urged the authorities to cease mobility worldwide. Evidently, mobility-oriented businesses like tourism have received immediate impacts from the pandemic. From shutdown to the minimum clearances, under strict restrictions, the tourism industry suffered atypical outcomes. Heat check-meters, contactless check-ins and check-outs, automotive service trays and counters, and reduced carrying capacity have been introduced to curb the impact of the pandemic on tourism. Tourism requires, throughout its cycle—before, during, and after the trip—the use of artificial intelligence, virtual reality, augmented reality, the internet of things, and geotargeting (Buhalis & Amaranggana, 2015). The usage of technology has been assured to be compatible with the prerequisites of restrictive and compliance measures (Lau, 2020). Moreover, in the supply sector, a competitive environment has also been created to market these new modified products and services. This chapter pursues the investigation of new offerings in a different normal, concerned with health issues, ethical behaviors, and trips with a social purpose to contribute to local development. Secondary data analysis has been performed to achieve this goal. This study implicates the new offerings duly implemented during the new normal.

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Resilient and Sustainable Destinations After Disaster
Type: Book
ISBN: 978-1-80382-022-4

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Book part
Publication date: 17 August 2020

Alice M. Brawley Newlin

Small businesses are dominant in most economies and their owners likely experience high levels of distress. However, we have not fully explored how these common businesses…

Abstract

Small businesses are dominant in most economies and their owners likely experience high levels of distress. However, we have not fully explored how these common businesses meaningfully differ with respect to the stress process. Understanding the meaningful variations or subgroups (i.e., heterogeneity) in the small business population will advance occupational health psychology, both in research and practice (e.g., Schonfeld, 2017; Stephan, 2018). To systematize these efforts, the author identifies five commonly appearing “heterogeneity factors” from the literature as modifiers of stressors or the stress process among small business owners. These five heterogeneity factors include: owner centrality, individual differences, gender differences, business/ownership type, and time. After synthesizing the research corresponding to each of these five factors, the author offers specific suggestions for identifying and incorporating relevant heterogeneity factors in future investigations of small business owners’ stress. The author closes by discussing implications for advancing occupational health theories.

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Entrepreneurial and Small Business Stressors, Experienced Stress, and Well-Being
Type: Book
ISBN: 978-1-83982-397-8

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