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Article
Publication date: 6 March 2017

Sophia Su, Kevin Baird and Herb Schoch

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC…

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Abstract

Purpose

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival).

Design/methodology/approach

Data were collected from a random sample of 343 general managers in Australian manufacturing organizations.

Findings

The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of the four OLC stages.

Research limitations/implications

This study contributes to the management control system literature by examining the use of the interactive and diagnostic approaches from an OLC perspective. The findings highlight that the complementary nature of the interactive and diagnostic approaches applies in each OLC stages, and suggest that similar attention should be placed on the use of both the interactive and diagnostic approaches in each OLC stage.

Practical implications

The study provides managers with an insight into the prevalence of the use of interactive and diagnostic approaches across the birth, growth, maturity and revival stages.

Originality/value

This study contributes to the management control system literature by adopting the configuration approach to examine how multiple contingent variables simultaneously affect the approach to using controls. Specifically, this study examines how organizations adjust their emphasis on Simons’ (1995) interactive and diagnostic approaches to using controls as they move across different development stages. These development stages were labelled as OLC stages and are determined based on the simultaneous consideration of multiple contingent factors.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 24 April 2007

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Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 June 2022

Sadia Aziz, Muhammad Abdullah Khan Niazi and Usman Ghani

This study aims to empirically examine the knowledge, social and religious factors effecting the intention to receive COVID-19 vaccination while considering the mediating role of…

417

Abstract

Purpose

This study aims to empirically examine the knowledge, social and religious factors effecting the intention to receive COVID-19 vaccination while considering the mediating role of attitude towards COVID-19 vaccination. The research explores how the Islamic ideologies shape Muslims’ knowledge, social and religious beliefs towards COVID-19 vaccination acceptance or refusal.

Design/methodology/approach

Theoretically, the study is based on the functional theory of attitudes. The model of the study is comprised of nine variables explaining the attitude and intention towards COVID-19 vaccination. Among nine variables, perceived Islamic religiosity, perceived behavioural control and Halal consciousness among Muslims are explained through the value-expressive function of attitude. Furthermore, the perceived risk of COVID-19, the perceived side effect of COVID-19 vaccination and the perceived efficacy of COVID-19 vaccination are considered in the model based on the utility function of attitude. Moreover, social influence for COVID vaccination, subjective norms and group conformity are abstracted from the social-adjustive function of attitude. This study used a quantitative survey research method to test the hypotheses. A total of 1,000 questionnaires were distributed to non-vaccinated Muslim respondents from five cities in Pakistan. The structural equation modelling (SEM) technique was used to test the relationship among the variables in the proposed model. The partial least square-SEM method explained the variances in the dependent variables. Moreover, to test the structure of data, different statistical tests, including exploratory factor analysis (EFA), factor loadings and average variance extracted, were used with the help of Statistical Package for the Social Sciences (SPSS) and analysis of a moment structures (AMOS) 23.0 version.

Findings

Results for direct effect showed a significant negative effect of Islamic religiosity, perceived behavioural control, halal consciousness, perceived side effect of COVID-19 vaccination, social influence, subjective norm and group conformity on attitude towards COVID-19 vaccination. In contrast, insignificant results showed no relationship of perceived risk from COVID-19 infection and perceived efficacy of COVID-19 vaccination with attitude towards COVID-19 vaccination. Results for mediating effect showed the significant negative mediating effect of attitude towards COVID-19 vaccination between Islamic religiosity, perceived behavioural control, halal consciousness, perceived side effect, social influence, subjective norm, group conformity and intention to receive COVID-19 vaccination. While results showed the insignificant mediation of attitude towards COVID-19 between perceived risk from COVID-19 infection, perceived efficacy of COVID-19 vaccination and intention to receive COVID-19 vaccination.

Research limitations/implications

Further studies are required to compare the attitude and intention among the temporary refusal group (those who will consider vaccination the future) and the permanent refusal group (those who will not consider vaccination the future). Comparing Muslim and non-Muslim groups can also explain differences in attitude and intention towards COVID-19 vaccination.

Originality/value

The area of acceptance and refusal of COVID-19 vaccination has been given limited attention in academic literature. Theoretically, this research has proposed a well-defined model to explain the attitude of Muslims towards COVID-19 vaccination. This model can helpf predict the attitude and intentions of Muslims towards vaccination or medicines. Moreover, this research is a unique contribution for the vaccination brands to consider the discussed factors before launching their brand in Muslim countries.

Details

Journal of Islamic Marketing, vol. 14 no. 7
Type: Research Article
ISSN: 1759-0833

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