Search results

The purpose of this paper is to provide an insight into budgetary practice in UK‐based hotel organizations and an update on previous survey work in this area. The research aims to cover a broad range of budgeting issues, including: the process used in setting budgets, monitoring and review of the budgetary processes, and the human aspects of the budgeting process.

This research used a census‐based questionnaire of hotel organizations' finance directors. The questionnaire consisted of mainly closed questions, with opportunities for further explanation to be given. Statistical analysis tools included Chi‐square tests, Spearman's Rank Coefficient, and ANOVA.

The paper finds that the key reason organizations produce budgets are to aid control, evaluate performance and aid planning. Neither the top‐down, bottom‐up or combination approaches to budgeting dominated in the UK. The results showed a higher rate of the top‐down approach in the UK, compared to previous surveys in other countries. Budgets were generally viewed as the main performance indicator in hotel organizations. There is little use of flexible budgeting, budget committees or budget manuals in the hotel industry. The “human aspects” of budgeting identified some interesting contradictions such as the belief that participation is key in budgeting working, yet there is a lack of participation in practice, most significantly amongst hotel department managers.

Limited information as to budgetary practice in hotels has previously been published, particularly related to the UK. This survey and further findings from the broader research project it is part of identify hotel industry budgetary practice. This aids identifying change over time and provides an invaluable insight into how budgets are used in the industry.

This article reports key findings from a comprehensive survey concerning budgeting within UK hotels. A postal questionnaire was sent to company finance directors. The results are based on 44 companies representing a 45.4 per cent response rate. It considered many aspects of budgeting policies and procedures such as: why they use budgets; who is involved in the process; for what time period they produce budgets; the use made of flexible budgets and zero‐based budgeting techniques; and how budgets are used in the control process. Key results indicate that the main use of budgeting was to evaluate performance and aid control. In producing budgets the bottom‐up approach was most commonly used, but not as widely as in the USA. Zero‐based budgeting and flexible budgeting techniques seemed under‐utilised. As 59 per cent of organizations did not review their budgeting policies and procedures on a routine basis it is possible organizations could be making better use of their budgets to aid the organization. It might also be possible that some theoretical techniques are not appropriate in an hospitality environment.

The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue).

A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model.

The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables.

As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.

Display rules are formal and informal norms that regulate the expression of workplace emotion. Organizations impose display rules to meet at least three objectives: please customers, maintain internal harmony, and promote employee well-being. Despite these valid intentions, display rules can engender emotional labor, a potentially deleterious phenomenon. We review three mechanisms by which emotional labor can create worker alienation, burnout, stress, and low performance. Though not as widely discussed, emotional labor sometimes has propitious consequences. We discuss the potential benefits of emotional labor as well.

Professional touching behavior (PTB), defined as intentional touching behavior that occurs between organizational members and that falls within the boundaries of appropriateness and professionalism in the workplace, is prevalent in organizations. Scholars from multiple disciplines, including human resources researchers, have acknowledged the importance of physical contact for facilitating interpersonal communication and relationship-building. However, PTB may not only elicit positive reactions from those who receive it but also negative reactions as well, with implications for social dynamics in organizations. PTB can, on the one hand, fulfill employees’ desires for interpersonal connection; at the same time, such physical contact at work can represent a threat to employees’ health. To explain the nature and implications of these divergent effects of receiving PTB, the authors draw upon sociometer theory and behavioral immune system (BIS) theory to model the emotional, cognitive, and physiological processes via which, and the conditions under which, receiving such behavior will result in socially functional responses and prompt subsequent prosocial behavior, and when PTB will be perceived as a health risk and prompt withdrawal behavior. The theoretical framework of this chapter expands our conceptual understanding of the consequences of interpersonal physical contact at work and has important human resources management (HRM) implications for organizational managers.

Previous research has highlighted the importance of engaging people with lived experience (PWLE) in the knowledge creation process. However, diverse approaches to engagement exist. In addition, tensions remain in community-engaged research (CER), including how to address structural inequalities in research settings. This study aims to consider how CER interacts with citizenship within and beyond the research context.

This study discusses the authors’ experiences as a majority-PWLE of psychosis research team in Canada, including successes and challenges the authors experienced building their team and navigating research institutions. This study also reflects on the authors’ pathways through citizenship, prior to and during the research process. This study discusses divergent models of CER and their applicability to the cyclical process of citizenship and community participation.

Relationships between academic and peer researchers developed organically over time. However, this study was limited by structural barriers such as pay inequality and access to funding. The authors recognize that there are barriers to full citizenship and acknowledge their resources and privilege of being well supported within their communities. Team members built on a foundation of citizenship to access participation in research. This led to opportunities to engage in community spaces, and for PWLE to participate in research as partners and leaders. This study also found that citizenship is a way of giving back, by building a sense of social responsibility.

Academic and peer researchers can reflect on the authors’ experiences to build more inclusive research teams and communities by using a citizenship approach to research participation.

This chapter proposes a conceptualization of joyful leadership as a unique leadership style and identifies a future research agenda to further explore the concept. While the concept of joyful leadership appears repeatedly in the nonacademic literature, including in blogs, vlogs, and podcasts, there is limited reference to joyful leadership in the academic literature highlighting a lack of academic rigor around the concept. Joyful leadership is proposed as a unique leadership style with specific patterns of behavior demonstrated by the leader. This research draws on understandings of emotion, positive affect, and leadership in the academic literature to develop a conceptualization of joyful leadership.

The proposed conceptualization is based on an extensive literature review drawing from both the leadership field and the study of emotions including various theoretical perspectives from these diverse fields.

Based on discrete emotion theory a conceptualization of joyful leadership as a unique leadership style is presented, identifying key patterns of behavior associated with joyful leadership including discrete autonomic patterns, actions, nonverbal signals, and identified feelings.

This research outlines a conceptual model to provide an understanding of the concept of joyful leadership as a unique leadership style. It draws on the current study of emotion, positive affect, and leadership and more specifically examines the concept of joyful leadership aligned to discrete emotion theory. This particular theory of emotion, when examined in relation to leadership, provides a basis for the concept of joyful leadership as a leadership style and the basis for its proposed characteristics and outcomes.