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Article
Publication date: 20 February 2017

André de Waal, Linde Peters and Merel Broekhuizen

Many researchers argue that the shared values of a generation affect people’s attitude, commitment, and ethics toward work. It is also argued that generational differences may…

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Abstract

Purpose

Many researchers argue that the shared values of a generation affect people’s attitude, commitment, and ethics toward work. It is also argued that generational differences may cause tension between employees and with that prevent projects – such as a transition to a high performance organization (HPO) – from being completed successfully. The purpose of this paper is to examine whether generational differences in work values influence people’s perceptions of HPO, and if so, in what ways and how management could deal with it. The HPO Framework developed by de Waal (2012b) was used as a starting point for the study.

Design/methodology/approach

This study was performed at a Dutch multinational with a management trainee program. In this program, young talents, all belonging to Generation Y, followed a series of internships in various business units. A questionnaire on HPO was distributed among the trainees and their direct managers (all Generation Xers). The average scores for the five factors described in the HPO Framework were calculated for both groups. In addition, attention points were identified for the multinational, i.e. issues that needed to be addressed by the organization in order for it to become an HPO. The scores and the attention points were discussed in a workshop with both trainees and managers. Finally, the results of the workshop were analyzed and several weeks later presented by the authors to a larger audience, to validate the research findings.

Findings

The research results showed that there was a close match between the opinions of trainees (Generation Yers) and of managers (Generation Xers) concerning the general importance of the HPO factors, the organization’s performance on these factors, and the actions needed to improve on them. There were several explanations for the fact that generational differences did not influence the opinions of both generations on HPO. For example, the corporate culture in a multinational may be predominant over national culture, creating uniform thinking; or new employees adapt quickly to the organization and behave according to established patterns and thereby comply to the accepted way of thinking in the company.

Research limitations/implications

The practical implication of this study is that an organization does not have to target specific groups to convince people of the importance of HPO. It should be sufficient to hold an informative session for all staff on HPO before starting the joint HPO transition process.

Originality/value

This is the first study into how generational differences in work values could influence the opinions of various generations on HPO.

Details

Journal of Strategy and Management, vol. 10 no. 1
Type: Research Article
ISSN: 1755-425X

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Article
Publication date: 1 March 2003

Richard Mattessich and Hans‐Ulrich Küpper

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…

426

Abstract

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

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Review of Accounting and Finance, vol. 2 no. 3
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 April 2005

Mike Peters

The paper deals with succession processes in tourism family enterprises. Beginning with a literature review on succession in family firms, the paper focuses on the motivation…

1258

Abstract

The paper deals with succession processes in tourism family enterprises. Beginning with a literature review on succession in family firms, the paper focuses on the motivation structure of successors and his/her perceived problems associated with succession in family enterprises. A survey carried out in the Italian Alps during 2003 analyses ex‐post evaluations of succession processes by successors. In a first attempt, the author establishes the importance of family business succession research in terms of the available literature. Relevant succession models to be found in the social sciences literature are discussed in order to deduce relevant research questions for the empirical study at hand. The focus of the paper is an analysis of success in family firms succession processes, based on varying motivation structures (factors) of the successor.

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Tourism Review, vol. 60 no. 4
Type: Research Article
ISSN: 1660-5373

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Publication date: 1 March 2001

Klaus Weiermair

The paper attempts to answer the question as to the determinants of the typical size configuration of firms in Central Europe's hospitality industry. In discussing the…

635

Abstract

The paper attempts to answer the question as to the determinants of the typical size configuration of firms in Central Europe's hospitality industry. In discussing the historically fragmented character of hospitality and tourism and the associated conduct and performance characters of this industry, the paper presents different possible growth scenarios and/or possibilities for the hotel accommodation sector including internationalisation. In the concluding section of the paper the consequences of the twin forces ofglobalisation and heightened competition and a quickened pace of technological change are analyzed with respect to the industry's pattern of growth and development.

Details

Tourism Review, vol. 56 no. 3/4
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 24 October 2008

Markus Schuckert, Mike Peters and Beate Fessler

The aim of this paper is to analyse the motives and the socio‐economic profile of bed and breakfast (B&B) and vacation home owners in the tourism industry.

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Abstract

Purpose

The aim of this paper is to analyse the motives and the socio‐economic profile of bed and breakfast (B&B) and vacation home owners in the tourism industry.

Design/methodology/approach

The first part of the paper provides a literature review of types of entrepreneurship as described in tourism and leisure research. The second part presents a survey which was carried out in 2006 in the Austrian province of Vorarlberg to assess owner‐managers' perception of entrepreneurial activities (n=246).

Findings

The data do reveal the motives which drive these owners or entrepreneurs and highlight why vacation homes are going to be a growing field of accommodation in the tourism industry. The findings show that the B&B business model can be interpreted as a market entrance model, while owner‐managers change towards vacation homes after approximately five years of firm existence.

Research limitations/implications

It is argued that some stakeholder groups within an enterprise, such as young trainees or apprentices, might have deeper insights into entrepreneurial processes and leadership skills. However, more research is needed to analyse the supply side of vacation homes and B&Bs because the owner‐manager is still a neglected area of tourism research. The study is limited by its focus on one specific region, the province of Vorarlberg in Western Austria, a region of rural and Alpine nature.

Originality/value

A decrease in B&B firms can be forecast for Western Austria. Owner‐managers should be aware of recent tourism developments and need to investigate how and to what extent value might be added to or subtracted from their businesses. For tourism policy is it of the utmost importance to learn more about owner‐managers' motivations to run their businesses and to maintain a certain quality of the vacation home supply.

Details

Tourism Review, vol. 63 no. 4
Type: Research Article
ISSN: 1660-5373

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Article
Publication date: 1 October 2004

Mike Peters and Dimitrios Buhalis

Small businesses dominate the tourism and hospitality industry worldwide and are of critical importance for the competitiveness of destinations. Small/family hotel businesses are…

8369

Abstract

Small businesses dominate the tourism and hospitality industry worldwide and are of critical importance for the competitiveness of destinations. Small/family hotel businesses are characterised by a number of specific business processes which generate particular training and educational needs. It is increasingly clear that small businesses are not miniature versions of larger ones, but they have different structures, priorities and strategic objectives. This paper investigates a number of management areas, such as: planning, strategy development and behaviour in these enterprises, to determine skill and competency gaps. A survey of small family hotel businesses in Austria was carried out in 2003. Performance, growth and internal management procedures were assessed to analyse problem areas and to identify the lacking skills in the tourism industry. The results demonstrate areas of tourism training and education for family hotel businesses.

Details

Education + Training, vol. 46 no. 8/9
Type: Research Article
ISSN: 0040-0912

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Article
Publication date: 7 October 2019

Joseph Wilfrido Rivera

This paper aims to attempt to tie in specific events into the case of Linde v. Arab Bank to provide a greater context. This case is the first where a US court held a bank civilly…

129

Abstract

Purpose

This paper aims to attempt to tie in specific events into the case of Linde v. Arab Bank to provide a greater context. This case is the first where a US court held a bank civilly liable for providing financial support to a terrorist organization, but to do so, the court had to decide on several factors, involving as follows: the application of the anti-terrorism act; the sufficiency of evidence; and the causation of the plaintiffs’ damages.

Design/methodology/approach

This paper is a case study of Linde v. Arab Bank. It also takes an in-depth view of one particular terrorist attack that was alleged to have been financed by Arab Bank PLC. This paper reviewed similar legal cases, law review articles on the subject, congressional and government reports, congressional testimony and open source news involving the case and the terrorist incidents involved.

Findings

The court, in this case, ruled in favor of holding Arab Bank liable for money laundering and terrorist financing, which allowed American families to sue the bank for the loss of their loved ones.

Originality/value

This paper focuses on a unique issue involved in money laundering and terrorist financing. It is not fully a legal paper or a traditional academic paper. It is also unique in that case studies are rare in criminal justice and criminology journals.

Details

Journal of Money Laundering Control, vol. 22 no. 4
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 14 November 2008

Alan Lowe and Joanne Locke

The purpose of the paper is to use a case study setting involving the implementation of an enterprise resource planning (ERP) system to expose and analyze the conflicts in the…

2471

Abstract

Purpose

The purpose of the paper is to use a case study setting involving the implementation of an enterprise resource planning (ERP) system to expose and analyze the conflicts in the characterizations of the post bureaucratic organisation (PBO) in the literature. ERP implementations are often accompanied by increasing levels of stress in organizations that place pressures on organizational relationships and structures. Additionally, ERPs are regarded as introducing their own techno‐logic of centralization, standardization and formalization that provides an apparent contrast to the exhortations about employee empowerment.

Design/methodology/approach

A case study of ERP implementation in a medium‐sized entity is presented. The paper explores aspects of ERP and PBO from the context of postmodern organization theory.

Findings

Some concerns about PBO identified in the literature are reflected in the case situation. For example, there is a commitment to give up private time and work flexibly by some employees. The paper also provides evidence of the way the management team substitute their reliance on a key individual knowledge worker for that of an ERP system and external vendor support. Paradoxically, trust in that same knowledge worker and between core users of the system is essential to enable the implementation of the system.

Originality/value

This paper adds empirical insight to a predominantly theoretical literature. The case evidence indicates some conflicting implications in the concurrent adoption of PBO and ERP.

Details

Information Technology & People, vol. 21 no. 4
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 1 February 1988

Seventeen Linde H25 fork lift trucks, specially painted with the ICI corporate roundel and the famous Dulux old English sheep‐dog design were recently delivered by Linde

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Abstract

Seventeen Linde H25 fork lift trucks, specially painted with the ICI corporate roundel and the famous Dulux old English sheep‐dog design were recently delivered by Linde distributors to ICI Paints Division. A further 5 H25 trucks will be delivered shortly to the long established Birmingham company, Arthur Holden Ltd., a subsidiary of ICI.

Details

Pigment & Resin Technology, vol. 17 no. 2
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 8 April 2022

Feiqiong Chen, Wenjing Wang and Jieru Zhu

Post-merger integration (PMI) is driven by coevolving processes. This paper examines the coevolution of dynamic integration strategy and network reconstruction and explores how…

605

Abstract

Purpose

Post-merger integration (PMI) is driven by coevolving processes. This paper examines the coevolution of dynamic integration strategy and network reconstruction and explores how these processes systematically enable emerging market acquirers to upgrade innovation capabilities.

Design/methodology/approach

This paper conducts a multi-case study based on four Chinese overseas acquisitions of manufacturing firms. The data were collected from interviews and archival documentation.

Findings

This study develops a coevolutionary framework of dynamic integration strategy and network reconstruction to explain processes and mechanisms of an acquirer’s innovation capability upgrading. This framework identifies three network motivations, namely, network access, network connection and network synergy. Under different network motivations, dynamic transitions of the acquirer’s integration strategy coevolve with multi-level reconstruction of its networks. Collectively, they are important mechanisms driving innovation capability moves from imitation innovation to asportation and reimitation innovation and then to independent innovation.

Originality/value

This paper responds to a recent call for more insights into the dynamics of PMI and contributes to the research on emerging market multinational corporations’ post-acquisition integration. By integrating the M&A and networks literature, the paper provides evidence of unexplored mechanism of network changes during PMI. It reveals that how acquirers manage the dynamics of PMI to gradually achieve multi-level reconstruction of their networks. Based on a coevolutionary framework, the paper provides a process perspective on how the coevolution of PMI and network reconstruction promotes the upgrading of innovation capabilities.

Details

Journal of Organizational Change Management, vol. 35 no. 3
Type: Research Article
ISSN: 0953-4814

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