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Article
Publication date: 3 October 2016

Moeen Umar Cheema, Rahat Munir and Sophia Su

This paper aims to investigate the association between political connections (PCs) and organisational performance in a South Asian country, Pakistan.

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Abstract

Purpose

This paper aims to investigate the association between political connections (PCs) and organisational performance in a South Asian country, Pakistan.

Design/methodology/approach

Data were collected for 250 non-financial organisations listed on the Karachi Stock Exchange of Pakistan. Multiple linear regression analysis was used to empirically test the research question.

Findings

PCs in Pakistan are common across all industries. The study found a significantly negative effect of PCs on organisational performance, measured in terms of return on assets and return on equity. In addition, negative association of PCs with organisational performance is more pronounced for organisations having connections with politicians, compared to those having connections with former government officials.

Originality/value

The study extends the PCs literature by providing evidence of the impact of PCs on organisational performance in a South Asian country. Several implications for organisations, banks, accounting professionals and policy-makers are provided.

Details

International Journal of Accounting & Information Management, vol. 24 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 7 January 2019

Farhana Ferdousi, Kevin Baird, Rahat Munir and Sophia Su

The purpose of this paper is to provide an initial empirical insight into the mediating role of quality performance on the association between six specific organisational factors…

1412

Abstract

Purpose

The purpose of this paper is to provide an initial empirical insight into the mediating role of quality performance on the association between six specific organisational factors (top management support, employee involvement, employee empowerment, reward and recognition, training and customer focus) and competitive advantage.

Design/methodology/approach

A survey questionnaire was used to collect data from 179 garment organisations in a developing country, Bangladesh.

Findings

The results show that quality performance mediates the association between three specific organisational factors (top management support, employee involvement and reward and recognition) and competitive advantage. In addition, a fourth organisational factor, employee empowerment, exhibited a direct association with competitive advantage.

Originality/value

The findings provide managers of developing economies with an important insight into the critical role of quality in achieving competitive advantage. In line with the resources-based view, the findings suggest that managers should deploy their limited resources to focus on providing top management support for, encourage employee involvement in and provide adequate rewards and recognition in respect to quality initiatives.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 26 June 2019

Kevin Baird, Sophia Su and Rahat Munir

This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’…

8262

Abstract

Purpose

This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining (boundary and diagnostic) levers of control and empirically examining their association with management innovation and organisational performance.

Design/methodology/approach

A mail survey questionnaire was used to collect data, with the Dillman (2007) tailored design method used in regards to the development of questions, and the personalisation and distribution procedures. A total of 645 questionnaires were distributed to either the Financial Controller or Chief Financial Officer of manufacturing business units identified in the OneSource database.

Findings

The findings reveal that the use of enabling controls was directly associated with organisational performance and with three management innovation dimensions (new structures, processes and practices) with new structures positively associated with organisational performance. It was also found that the use of constraining controls was indirectly, through the extent of adoption of new management techniques, associated with organisational performance.

Practical implications

The findings have important implications for managers in respect to how they use controls to enhance innovation and organisational performance.

Originality/value

The findings highlight the importance of the use of MCS, specifically both enabling and constraining controls, in facilitating change (management innovation) and performance. Hence, the findings provide empirical evidence in support of Simons’ (1995, 2000) theoretical assertion that the levers coexist to provide benefits to organisations.

Details

Pacific Accounting Review, vol. 31 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 6 September 2022

Sophia Su, Kevin Baird and Rahat Munir

This study examines the influence of organisational culture on organisational resilience from an organisational life cycle (OLC) perspective.

3569

Abstract

Purpose

This study examines the influence of organisational culture on organisational resilience from an organisational life cycle (OLC) perspective.

Design/methodology/approach

An online survey questionnaire was used to collect data from 410 middle-level managers in Australian business organisations using Qualtrics, a well-known international data collection organisation.

Findings

The findings reveal that the respect for people/teamwork cultural dimension is positively associated with organisational resilience across all OLC stages (i.e. birth, growth, maturity and revival stages). In addition, the outcome-oriented (innovation) culture dimension enhance organisational resilience in the growth and revival (maturity) stages.

Originality/value

The findings contribute to the limited literature by providing empirical evidence on how specific organisational cultural dimensions can enhance organisational resilience across different development stages of organisations (i.e. the birth, growth, maturity and revival stages).

Details

International Journal of Manpower, vol. 44 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 12 February 2018

Bedanand Upadhaya, Rahat Munir, Yvette Blount and Sophia Su

The purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the…

2713

Abstract

Purpose

The purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the diffusion of CSR in the context of a developing country.

Design/methodology/approach

Drawing on the diffusion of innovations theory, data were collected from a Nepalese airline company through semi-structured interviews supported by relevant documentary scrutiny.

Findings

The findings of this study indicate that the airline company’s CSR practices are aimed at enhancing organisational performance. The adoption of CSR is also seen as a proactive strategy to avoid any future risk associated with their environmental impact. The findings reveal that organisations’ strategy, cultural values and beliefs and top management support are important predictors of the adoption of CSR.

Practical implications

The empirical findings of this study provide valuable insights into how CSR can enhance organisations’ performance if CSR is used in a strategic way. The study also highlights the important role of cultural values and beliefs in the secondary stage of adoption (or internal diffusion), as successful implementation of CSR is highly unlikely to happen without focusing on appropriate culture within the organisation.

Originality/value

This study extends research on diffusion of innovations literature by focusing on both the initial and post-adoption process (primary and secondary stage of diffusion) of CSR within a single airline company operating in a developing country, Nepal.

Details

International Journal of Operations & Production Management, vol. 38 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 5 February 2018

Kevin Baird, Sophia Su and Rahat Munir

The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent…

3575

Abstract

Purpose

The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent influence on organisational performance.

Design/methodology/approach

A survey questionnaire was distributed to 636 Australian manufacturing organisations.

Findings

The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance.

Originality/value

This paper provides an initial empirical insight into the relationship between the use of controls with the level of employee empowerment. The findings highlight the significant interrelationship between the enabling use of controls and employee empowerment and the importance of both facets in enhancing organisational performance.

Details

Personnel Review, vol. 47 no. 1
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 3 April 2018

Farhana Ferdousi, Kevin Baird, Rahat Munir and Sophia Su

The purpose of this paper is to examine the association between the extent of adoption of TQM, using Kaynak’s (2003) core TQM practices (quality data and reporting, supplier…

1249

Abstract

Purpose

The purpose of this paper is to examine the association between the extent of adoption of TQM, using Kaynak’s (2003) core TQM practices (quality data and reporting, supplier quality management, product/service design, process management) model and competitive advantage. In addition, the study examines the antecedent role of organisational-related factors (intensity of market competition, information technology (IT), expert systems and the supplier evaluation programme) in respect to the extent of adoption of TQM.

Design/methodology/approach

A survey was conducted of 673 business units of garment organisations in a developing country, Bangladesh.

Findings

The findings indicate that the extent of adoption of TQM practices was positively associated with competitive advantage. In addition, two organisational-related factors (intensity of market competition and IT) were positively associated with the extent of adoption of TQM.

Practical implications

The findings provide an insight into the ability of TQM to facilitate competitive advantage in developing countries. Practitioners are also provided with an insight into which organisational factors facilitate the adoption of TQM practices.

Originality/value

The findings provide an important insight into the use and value of TQM practices in developing countries.

Details

Benchmarking: An International Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 25 February 2020

Eddy Mayor Putra Sitepu, Ranjith Appuhami and Sophia Su

The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.

Abstract

Purpose

The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity.

Design/methodology/approach

Survey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using partial least squares.

Findings

The findings indicate that while there is no direct association between an interactive use of budgets and individual creativity, an interactive use of budgets can affect individual creativity via role clarity.

Originality/value

This study is one of only a few studies that provide empirical evidence on the relationships between individual creativity, role clarity and the interactive use of budgets. While previous studies have been undertaken in Western countries such as the USA and the UK, this study focuses on an emerging economy – Indonesia in which firms have been trying to improve individual creativity.

Details

Pacific Accounting Review, vol. 32 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 22 July 2021

Kevin Baird, Sophia Xia Su and Amy Tung

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental…

Abstract

Purpose

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental activity cost analysis and environmental activity based costing) with environmental management systems (EMSs), and assesses the effectiveness of these EAM practices and EMSs by examining their associations with both environmental and financial performance. While this study is unable to assert causality, the findings provide an important insight into the need to integrate EMSs and EMA practices, specifically EAM. In addition, the findings provide an initial insight into the relationship between the extent of use of these practices and organisational performance (environmental and financial).

Design/methodology/approach

Data was collected using a mail survey of 659 manufacturing organisations identified from the Onesource on-line database. A total of 140 completed questionnaires were returned (21.2%), 72 (10.9%) following the initial mail-out, and a further 68 (10.3%) from the follow-up mail-out.

Findings

In respect to the association between EAM and EMSs, this study provides empirical evidence to support the integration of EAM practices with the use of EMSs, suggesting the relationships between the two is bi-directional. In respect to the association between EMSs with environmental and financial performance, while the extent of use of EMSs is not associated with financial performance, there is strong evidence supporting the positive association between EMSs with environmental performance. Further, while there are minimal results regarding the direct association between the three EAM practices and environmental performance, a cyclical relationship between EAM and financial performance is identified.

Originality/value

This study contributes to the literature by providing an empirical insight into the relationship between the extent of adoption of EMSs and the use of EMA. The focus on the relationship between EMSs and EMA is pertinent owing to the sparse research on EMA practices and the “importance of using such [EAM] practices and integrating them within the organisation rather than using them on an ad hoc basis” (Phan et al., 2018, p. 657). This study also contributes to the literature by examining the effectiveness of both practices in respect to their association with environmental and financial performance.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 3 April 2017

Sophia Su and Kevin Baird

The purpose of this paper is to provide an empirical insight into the association between the leadership style of top management (using Stogdill and Coons’(1957) consideration and…

3153

Abstract

Purpose

The purpose of this paper is to provide an empirical insight into the association between the leadership style of top management (using Stogdill and Coons’(1957) consideration and initiating leadership styles), the approach to using controls (using Simons’ (1995) interactive and diagnostic use of controls) and two organisational outcomes (business unit performance and employee organisational commitment (EOC)).

Design/methodology/approach

Data were collected through a survey of 120 middle-level managers of Australian service organisations.

Findings

The findings reveal that both the consideration and initiating leadership styles were associated with the diagnostic approach to using controls, while the initiating style was also associated with the interactive approach to using controls. In addition, the diagnostic approach to using controls was found to be associated with both organisational performance and EOC. The authors conclude that the diagnostic approach to using controls mediates the association between both the consideration and initiating styles of leadership with organisational performance and EOC.

Practical implications

The findings provide practitioners with an important initial insight into the role of leaders in enhancing the achievement of organisational outcomes. From a practical perspective, organisations should consider these findings when recruiting. Specifically, organisations should work towards ensuring that their top-level managers possess such personal leadership traits. This could be achieved either through installing appropriate recruitment procedures and/or through the implementation of management training programmes.

Originality/value

The study contributes to the literature by considering the interrelationship between two perspectives of the role of leaders, the leadership style and the use of controls

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