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Truces (re)construction at the boundaries of budgeting routines 在预算程序的边界上进行休战(重建)
IF 2 Q1 Social Sciences Pub Date : 2023-01-20 DOI: 10.1108/rausp-02-2022-0074
Samantha Luiza DE Souza Broman, Sandra Regina DA ROCHA-PINTO
PurposeThis study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines.Design/methodology/approachThe research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions.FindingsThree conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction.Research limitations/implicationsJorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon.Practical implicationsImplementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans.Social implicationsThis study encourages transparency and ideas for cost-efficient resource use.Originality/valueThis study provides advance knowledge about truce in routines while encompassing its ecology.
目的本研究旨在为常规动力学文献和组织过程实践做出贡献。主要目标是确定组织成员在预算编制程序的边界上(重新)构建truces的不同方式,在这些边界上,(重新)计划面临稀缺资源,因此需要修改程序。设计/方法论/方法本研究采用现象学理论方法论的方法,从过程的角度进行研究。来自17家公司的22名专业人士接受了关于预算编制经验的采访。在概念图上系统地组织了三个概念和六个解释维度,为三个新命题提供了见解。研究发现,休战(重建)有三个概念:“权力服从”是指对削减预算的集中命令的服从行为;“谨慎同化”解释了一些特定的惯例是如何避免资源减少的;“参与性互动”代表为超越常规边界的谈判作出详尽和参与性的努力。还提出了三个理论命题:“系统复杂性意识”可能会加强谈判的论据;“团队关系网络的集体配置”强化了集体属性;“基于社会的学习”可以通过休战(重建)来发展。研究的局限性/含义Jorgüen Sandberg于2000年将现象学方法引入组织研究,他认为不能保证概念涵盖了现象的所有不同形式。实际意义在组织中实施这些发现可以提高对日常生态和分散决策的承诺,并对财务计划有责任感。社会影响这项研究鼓励资源使用的透明度和成本效益。独创性/价值这项研究提供了关于日常休战的先进知识,同时涵盖了休战的生态学。
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引用次数: 0
The role of the organizational and operational dimensions in the open collaboration performance: a strategic alignment perspective 组织和运营层面在开放协作绩效中的作用:战略协调视角
IF 2 Q1 Social Sciences Pub Date : 2023-01-17 DOI: 10.1108/rausp-12-2021-0244
K. Kissimoto, C. Mattos, Fernando José Laurindo
PurposeThe purpose of this paper is to investigate how the business model and the strategic intent to adopt an open collaboration initiative influence the perceived quality of collaboration outcomes.Design/methodology/approachThis paper presents a framework to analyze the role of the strategic dimension and the operational dimension in open collaboration initiatives through multiple case studies in three companies to understand how the open collaboration initiative was deployed and how was the level of the alignment between these two dimensions.FindingsThe studied cases revealed that when an open collaboration initiative starts in the strategic dimension and there is an alignment between the organizational dimension and operational dimension, the collaboration outcomes are clearer and more traceable.Research limitations/implicationsThe study highlights the need to consider the involvement and the internal alignment between strategic and operational dimensions when deploying an open collaboration activity if they want to achieve all the benefits.Practical implicationsThe presented framework can help managers to evaluate and understand how open collaboration activities are deployed within the company.Social implicationsThe study shows that when an open collaboration initiative is planned, its results and benefits can be extended to local communities by developing them.Originality/valueThis study aims to analyze the open collaboration initiative’s contribution to the overall organizational performance through the alignment between the organizational dimension and operational dimension perspective.
本文的目的是研究采用开放式协作计划的商业模式和战略意图如何影响协作结果的感知质量。本文提出了一个框架,通过对三家公司的多个案例研究来分析战略维度和运营维度在开放式协作计划中的作用,以了解开放式协作计划是如何部署的,以及这两个维度之间的对齐程度如何。研究结果:研究案例表明,当一个开放的协作计划在战略维度开始,并且在组织维度和运营维度之间存在一致性时,协作结果更清晰,更可追溯。研究的局限性/启示研究强调,如果他们想要获得所有的好处,在部署开放式协作活动时,需要考虑战略和运营维度之间的参与和内部一致性。本文提出的框架可以帮助管理人员评估和理解开放式协作活动是如何在公司内部部署的。社会意义研究表明,当一个开放的合作倡议被计划时,它的成果和利益可以通过发展它们而扩展到当地社区。原创性/价值本研究旨在通过组织维度和运营维度的一致性视角,分析开放式协作计划对组织整体绩效的贡献。
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引用次数: 0
Factors influencing Brazilian sugar and ethanol refineries’ failure 影响巴西糖和乙醇精炼厂失败的因素
IF 2 Q1 Social Sciences Pub Date : 2023-01-05 DOI: 10.1108/rausp-05-2022-0154
Susan Yuko Higashi, S. Caleman, L. Manning, L. K. de Aguiar, G. Monteiro
PurposeThis study aims to examine the dimensions of organisational failure in the Brazilian sugarcane and ethanol refineries, as reported in judicial recovery plans.Design/methodology/approachThis paper follows a qualitative, inductive approach that uses content analysis to examine the details of recovery plans. Besides, a cause-and-effect relationship diagram is proposed, making it possible to identify the interconnections between the identified variables.FindingsThere is evidence that organisational failures are not a linear outcome. Organisational failures are complex and occur because of several factors, often interdependent and operating at different levels.Research limitations/implicationsOrganisational failures basically have three interrelated levels: the macro-level (external environment), the meso-level (organisational environment) and the micro-level (associated with the decision-maker). The relationship between these levels is not trivial and involves coordinated research efforts.Practical implicationsOrganisations must consider all types of failure levels when developing business reorganisation plans. Reorganisation plans are more than a formal document to achieve judicial recovery, as they should incorporate strategic factors.Social implicationsOrganisational failures are regularity in organisations’ day-to-day. Understanding failure’s sources is vital to design firms’ strategies and public policies.Originality/valueThe study of organisational failure involves the analysis of complex and multidimensional phenomena. Judicial recovery plans are the means for companies to get a second chance. To that end, this paper addresses the sources of organisational failures through the lens of judicial plans.
本研究旨在研究巴西甘蔗和乙醇精炼厂组织失败的维度,正如司法恢复计划所报告的那样。设计/方法/方法本文采用定性、归纳的方法,使用内容分析来检查恢复计划的细节。此外,还提出了一个因果关系图,使识别变量之间的相互联系成为可能。有证据表明,组织失败不是一个线性的结果。组织失败是复杂的,发生的原因是几个因素,往往是相互依存的,在不同的层面上运作。研究局限/启示组织失败基本上有三个相互关联的层面:宏观层面(外部环境),中观层面(组织环境)和微观层面(与决策者相关)。这些水平之间的关系不是微不足道的,需要协调的研究努力。实际意义在制定业务重组计划时,组织必须考虑所有类型的失败级别。重组计划不仅仅是一份实现司法恢复的正式文件,因为它们应纳入战略因素。社会影响组织失败是组织日常生活中的规律性。了解失败的根源对于设计企业战略和公共政策至关重要。独创性/价值对组织失败的研究涉及对复杂和多维现象的分析。司法恢复计划是公司获得第二次机会的手段。为此,本文通过司法计划的镜头解决了组织失败的根源。
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引用次数: 0
Does employee empowerment moderate the effect of situational and dispositional variables on emotional exhaustion differently? The COVID-19 crisis context 员工授权对情境变量和性格变量对情绪耗竭的调节作用是否不同?COVID-19危机背景
IF 2 Q1 Social Sciences Pub Date : 2022-12-01 DOI: 10.1108/rausp-06-2022-0168
J. A. Linando, M. Halim
PurposeBuilding on the conservation of resources (COR) theory, this study aims to investigate employee empowerment’s moderation effect on the relationship of situational (job satisfaction, affective commitment) and dispositional (positive affectivity, emotional intelligence) variables toward the emotional exhaustion of service employees amidst the pandemic.Design/methodology/approachIn total, 288 service employees from various sectors in Indonesia participate as the study’s respondents. This study applies a two-stage structural equation modeling approach to test the hypotheses.FindingsThe results show that employee empowerment moderates situational and dispositional variables differently. While employee empowerment significantly influences situational variables, a different situation is found on dispositional variables, that employee empowerment does not significantly influence these variables. This study’s findings portray the COR theory in practice and clarify the importance of employee empowerment for employees with particular attributions.Research limitations/implicationsThe present study bears four limitations: the cross-sectional design; no exploration of dispositional and situational variables’ antecedents; the findings are limited to the service workers; and lastly, this study only takes Indonesian samples.Practical implicationsFrom a practical perspective, this study reveals which type of service employees are responsive to empowerment policy and which are prone to experience emotional exhaustion, particularly during a crisis.Social implicationsBy understanding what factors determine employee empowerment’s effectiveness, managers could maximize the impacts of their empowerment policies. Subsequently, it will create better service deliveries which might benefit the broader societal scope.Originality/valueThis study contributes to both theoretical and practical understanding. Theoretically, this study adds and promotes using a categorical lens to examine the pattern of interactions between organizations and employees.
目的基于资源守恒理论,探讨员工授权对情境变量(工作满意度、情感承诺)和性格变量(积极情感、情绪智力)对疫情背景下服务员工情绪耗竭的调节作用。设计/方法/方法总共有来自印度尼西亚各个部门的288名服务人员作为调查对象参与了这项研究。本研究采用两阶段结构方程建模方法对假设进行检验。结果表明,员工授权对情境变量和性格变量的调节作用不同。员工授权对情境变量有显著影响,而对性格变量有不同的影响,员工授权对这些变量没有显著影响。本研究的发现在实践中描绘了COR理论,并阐明了员工授权对具有特定归因的员工的重要性。研究局限/启示本研究存在四个局限:横断面设计;没有探究性格变量和情境变量的前因;研究结果仅限于服务工作者;最后,这项研究只选取了印度尼西亚的样本。从实践的角度来看,本研究揭示了哪种类型的服务员工对授权政策有反应,哪种类型的员工更容易经历情绪衰竭,尤其是在危机期间。通过了解哪些因素决定了员工授权的有效性,管理者可以最大限度地发挥其授权政策的影响。随后,它将创造更好的服务提供,这可能有利于更广泛的社会范围。原创性/价值本研究有助于理论和实践的理解。从理论上讲,本研究增加并促进了使用分类镜头来检查组织与员工之间的互动模式。
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引用次数: 2
Cloud computing projects: critical success factors 云计算项目:关键的成功因素
IF 2 Q1 Social Sciences Pub Date : 2022-11-25 DOI: 10.1108/rausp-06-2021-0107
Silvia Regina Veronezi Correia, C. D. P. Martens
PurposeThe purpose of this article is to identify the critical success factors (CSFs) of information technology (IT) projects using cloud computing. CSFs are variables that can influence the success of projects and therefore need to be identified and managed appropriately.Design/methodology/approachThis is an exploratory qualitative study with 23 experts in cloud computing projects through semi-structured interviews. The data was analyzed using content analysis.FindingsThe results present a list of CSFs for projects in a cloud computing environment. The study demonstrated that the CSF with greater relevance to cloud projects is the team’s technical capacity, followed by the support of senior management and the team’s soft skills. In addition, results demonstrated that contract item management is a limiting factor for cloud projects.Research limitations/implicationsThe sample comprised only Brazilian experts, so it may not represent the same scenario as in other locations. The CSF ratio for cloud computing projects may vary depending on the company’s maturity in projects of this nature.Practical implicationsThe CSF relationship can guide managers in properly conducting cloud computing projects, contributing to minimizing the risks and challenges that may interfere with the project.Social implicationsThe relationship of the CSFs in cloud computing projects proposed fills a gap in studies specifically related to this context and tries to minimize project managers’ stress.Originality/valueContract items for the cloud context are added to the CSF literature in IT projects, which have not been addressed so far.
本文的目的是确定使用云计算的信息技术(IT)项目的关键成功因素(csf)。可持续发展基金是可能影响项目成功的变量,因此需要加以确定和适当管理。设计/方法/方法这是一项探索性质的研究,通过半结构化访谈,23位云计算项目专家参与。采用内容分析法对数据进行分析。研究结果为云计算环境中的项目提供了一个css列表。研究表明,与云项目相关性较大的CSF是团队的技术能力,其次是高级管理层的支持和团队的软技能。此外,结果表明,合同项目管理是云项目的限制因素。研究限制/启示:样本仅包括巴西专家,因此它可能与其他地区的情况不同。云计算项目的CSF比例可能会根据公司在该性质项目中的成熟度而有所不同。实际意义CSF关系可以指导管理人员正确实施云计算项目,有助于将可能干扰项目的风险和挑战降至最低。社会影响云计算项目中csf的关系填补了专门与此背景相关的研究的空白,并试图减少项目经理的压力。云上下文的原创性/valueContract项目被添加到IT项目的CSF文献中,到目前为止还没有解决。
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引用次数: 1
ThinkBox: The problem of looking at SDGs (only) from the management perspective ThinkBox:从管理角度看待可持续发展目标的问题
IF 2 Q1 Social Sciences Pub Date : 2022-10-19 DOI: 10.1108/rausp-10-2022-270
C. Aoqui
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引用次数: 0
Guest editorial: The UN sustainable development goals and management theory and practice 客座社论:联合国可持续发展目标与管理理论与实践
IF 2 Q1 Social Sciences Pub Date : 2022-10-19 DOI: 10.1108/rausp-09-2022-269
R. Souza Piao, A. Scalco, D. Vazquez-Brust, J. Plaza‐Úbeda, María Elena Tavera Cortés
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引用次数: 0
Challenges of business models for sustainability in startups 创业公司可持续发展的商业模式挑战
IF 2 Q1 Social Sciences Pub Date : 2022-10-11 DOI: 10.1108/rausp-10-2021-0216
Andressa Kelly da Silva Nunes, S. Morioka, I. Bolis
PurposeThis study aims to analyze the challenges startups face in implementing business models for sustainability. In particular, the research question of this study is: How do the challenges faced by startups affect business models for sustainability in the context of an emerging country?Design/methodology/approachStartups are increasingly incorporating ways to thrive in a competitive environment with innovative sustainable business models, a key factor for competitive advantage and corporate sustainability. This paper analyses startups’ challenges in adopting business models for sustainability through a case study in two startups, using the sustainable value exchange matrix (SVEM) tool through workshops, to carry out the diagnosis of these challenges.FindingsThe barriers and challenges of business models for sustainability in startups were found in different categories, where the main barriers are linked to the institutional category, the organizational and the market and sales culture. Thus, the authors concluded that there is a need to reformulate public policies and to have greater participation of the actors involved.Research limitations/implicationsThe main limitation of the research is the number of case studies (only two), which makes it difficult to generalize the results.Practical implicationsThe research presents two major contributions. First, through the case studies, it is possible to verify that the barriers and challenges in business models for sustainability have relevance for startups. The second contribution is the adaptation of SVEM in conducting the debate by incorporating the barriers and challenges in value creation and delivery system.Social implicationsThis study contributes to the business models for sustainability literature to better understand the challenges startups face in practice and can serve as insights to help overcome them. As this is an empirical study, the information gathered can help create metrics and public policies to achieve the United Nations sustainable development goals.Originality/valueThe present research has as originality the analysis of the challenges in startups in implementing business models for sustainability and their relationships with the value proposition, capture and creation, as well as and delivery (adapted to the challenges found in the literature) applying the SVEM tool proposed by Morioka et al. (2018).
目的本研究旨在分析创业公司在实施可持续发展商业模式方面面临的挑战。特别是,这项研究的研究问题是:在新兴国家的背景下,初创公司面临的挑战如何影响可持续发展的商业模式?设计/方法论/方法初创企业越来越多地将在竞争环境中蓬勃发展的方式与创新的可持续商业模式结合起来,这是竞争优势和企业可持续性的关键因素。本文通过对两家初创公司的案例研究,分析了初创公司在采用可持续商业模式方面面临的挑战,通过研讨会使用可持续价值交换矩阵(SVEM)工具,对这些挑战进行诊断。发现创业公司可持续发展商业模式的障碍和挑战存在于不同的类别中,其中主要障碍与机构类别、组织、市场和销售文化有关。因此,提交人得出结论认为,有必要重新制定公共政策,并让有关行动者更多地参与。研究局限性/含义研究的主要局限性是案例研究的数量(只有两个),这使得很难概括结果。实际意义这项研究有两个主要贡献。首先,通过案例研究,可以验证可持续发展商业模式中的障碍和挑战与初创公司的相关性。第二个贡献是SVEM在进行辩论时的适应性,将价值创造和交付系统中的障碍和挑战纳入其中。社会含义这项研究有助于可持续发展文献的商业模式,以更好地理解初创公司在实践中面临的挑战,并可以作为帮助克服这些挑战的见解。由于这是一项实证研究,所收集的信息有助于制定衡量标准和公共政策,以实现联合国的可持续发展目标。独创性/价值本研究具有独创性,分析了初创企业在实施可持续发展商业模式方面面临的挑战,以及它们与价值主张、捕获和创造以及交付(适应文献中发现的挑战)的关系,应用了Morioka等人提出的SVEM工具。(2018)。
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引用次数: 2
Morally transgressive companies and sustainable guidelines: seeking redemption or abusing trust? 道德沦丧的公司和可持续的指导方针:寻求救赎还是滥用信任?
IF 2 Q1 Social Sciences Pub Date : 2022-09-22 DOI: 10.1108/rausp-01-2022-0047
Christian Gomes e Souza Munaier, Fernando Rejani Miyazaki, J. Mazzon
PurposeThis study aims to evaluate the impact of a sustainable production action on consumer trust and purchase intention by a company involved in moral transgression and also analyze the effect on consumer trust and purchase intention if a company, after green marketing, is identified as greenwashing spreader.Design/methodology/approachThis quantitative nature (n = 121) study uses scale’s discriminant and convergent validity analyses, structural equation modeling and Student’s t-test.FindingsEven for previously morally transgressive brands, actions of social legitimation, such as embracing environmental causes, positively impact consumer trust and purchase intention. However, consumers drop brand trust and purchase intention when verifying that this action was greenwashing.Research limitations/implicationsMediating or moderating variables of ecological awareness, such as religiosity or political view, were not tested.Practical implicationsThis article combines the impact of positive, sustainable management actions for morally transgressive companies and the effects of new transgression on their sustainable management action. Thus, it aims to reduce the gap between organizational practice and management research.Social implicationsThis article shows that embracing society’s emerging causes and helping the world be a better place to live, moving toward the 2030 United Nations agenda, have practical repercussions for organizations.Originality/valueThis article contributes both to the literature and managerial implications by combining the impact of positive, sustainable management actions for morally transgressive companies and the effects of new transgression on their sustainable management action, thus reducing the gap between management research and organizational practice by unveiling the relations between sustainable actions and their perceived consequences.
本研究旨在评估一家涉及道德越轨的公司的可持续生产行为对消费者信任和购买意愿的影响,并分析如果一家公司在绿色营销后被认定为洗绿传播者,对消费者信任和购买意愿的影响。设计/方法/方法本定量研究(n = 121)采用量表的判别和收敛效度分析、结构方程模型和学生t检验。对于先前道德违规的品牌,社会合法化的行动,如拥抱环境事业,对消费者的信任和购买意愿产生积极影响。然而,当消费者证实这种行为是“洗绿”时,他们会降低品牌信任和购买意愿。研究的局限性/意义没有测试生态意识的中介或调节变量,如宗教信仰或政治观点。本文结合了积极的、可持续的管理行动对道德违规公司的影响,以及新的违规行为对其可持续管理行动的影响。因此,它旨在缩小组织实践与管理研究之间的差距。社会意义本文表明,拥抱社会新兴事业,帮助世界成为一个更美好的居住地,朝着2030年联合国议程前进,对组织具有实际影响。原创性/价值本文通过结合积极的、可持续的管理行动对道德违规公司的影响和新的违规行为对其可持续管理行动的影响,从而通过揭示可持续行动与其感知后果之间的关系,缩小管理研究与组织实践之间的差距,从而为文献和管理意义做出贡献。
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引用次数: 2
Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies 性别多样性是否调节企业社会责任委员会与可持续发展目标披露之间的关系?来自拉丁美洲公司的证据
IF 2 Q1 Social Sciences Pub Date : 2022-09-20 DOI: 10.1108/rausp-02-2022-0063
Victor Daniel-Vasconcelos, M. Ribeiro, V. Crisóstomo
PurposeThis study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.Design/methodology/approachThe sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.FindingsThe results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.Research limitations/implicationsThis study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.Practical implicationsThe findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.Social implicationsThis study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.Originality/valueTo the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.
目的本研究旨在调查企业社会责任委员会的存在与可持续发展目标(SDGs)披露之间的关系,以及性别多样性在这一关系中的调节作用。设计/方法/方法样本由来自阿根廷、巴西、智利、哥伦比亚、墨西哥和秘鲁的238家公司的897份2018-2020年年度观察结果组成。这些数据是从路孚特数据库中收集的。使用具有异方差和面板特定AR1自相关的可行广义最小二乘估计技术对所提出的模型和假设进行了测试。研究结果表明,企业社会责任委员会的存在对可持续发展目标产生了积极影响。性别多样性积极调节企业社会责任委员会与可持续发展目标之间的关系。杠杆作用和公司规模也对可持续发展目标产生积极影响。另一方面,董事会规模和CEO的双重性对可持续发展目标的披露产生了负面影响。研究局限性/含义本研究扩展了利益相关者理论的范围,提出企业社会责任委员会和性别多样性可以使公司与其利益相关者建立更好的关系。实际意义研究结果支持决策者和管理者改进可持续性披露。此外,研究结果表明了企业社会责任委员会和性别多样性对满足利益相关者需求的重要性。社会影响这项研究展示了企业如何通过性别多样性和企业社会责任委员会来改善可持续性问题。独创性/价值据作者所知,本研究补充了以往的文献,首次在拉丁美洲背景下研究了性别多样性对企业社会责任委员会和可持续发展目标披露之间关系的调节作用。
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引用次数: 4
期刊
RAUSP Management Journal
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