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Article
Publication date: 25 March 2021

James Stephen Denford and Kurt Schobel

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

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Abstract

Purpose

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

Design/methodology/approach

In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success.

Findings

The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success.

Research limitations/implications

This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain.

Practical implications

The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship.

Originality/value

Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 24 August 2012

Kurt Schobel and Cam Scholey

The purpose of this paper is to demonstrate the use of the Balanced Scorecard in a higher education distance learning environment, and to highlight the importance of financial

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Abstract

Purpose

The purpose of this paper is to demonstrate the use of the Balanced Scorecard in a higher education distance learning environment, and to highlight the importance of financial strategies.

Design/methodology/approach

Following a review of the existing literature, case studies and management best practices, the authors use their university as an example to develop a second‐generation Balanced Scorecard including a strategy map and scorecard.

Findings

Higher education organizations with well‐defined financial strategies that are linked to educational outcomes will be well positioned for success even as their funding models change.

Research limitations/implications

The scorecard was created for a publicly funded university and thus some features may be less relevant to privately funded universities.

Practical implications

This paper demonstrates a working, second‐generation Balanced Scorecard and provides practitioners with a proven example of a strategy map and its resultant scorecard. In addition, considerations for the development of a scorecard in higher education are provided as well as working financial strategies for a university.

Originality/value

The paper demonstrates the use of a BSC within a higher education distance learning environment and highlights the importance of financial strategies for higher education at a time when most universities are focused on performance metrics associated with learning.

Details

Measuring Business Excellence, vol. 16 no. 3
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 5 September 2022

Md Aqeel Nasim, Rama Shankar Yadav, Sanket Sunand Dash and Umesh Bamel

This study aims to quantitatively review previous empirical studies on leadership style and safety culture using meta-analysis and identify the most influential leadership style…

1084

Abstract

Purpose

This study aims to quantitatively review previous empirical studies on leadership style and safety culture using meta-analysis and identify the most influential leadership style across organizations. Further, the moderating effect of riskiness in the organizational process on the relationship between leadership style and safety culture was also done.

Design/methodology/approach

The authors conducted a systematic literature review and applied meta-analysis based on 24 empirical studies to calculate the effect size for the relationships between leadership style and safety culture.

Findings

A substantial effect size between leadership style and safety culture (r = 0.50). It was interesting to note the significant relationship between leadership and safety culture, irrespective of high- and low-risk organizations. Moreover, empowering leadership style (r = 0.60) emerged as the most influential leadership style across all organizations and in high-risk organizations.

Originality/value

The meta-analysis established leadership as an essential antecedent of safety culture and suggests implications for future research and practice related to safety and leadership.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

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