Digital Commons Network^™

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Do Characteristics Of Board Affect Sustainable Finance Disclosure? Evidence: Asean Banking Industry, Reysvana Rukmana Cakti, Y Anni Aryani

Jurnal Akuntansi dan Keuangan Indonesia

Sustainability is an essential aspect of previous investigations on the relationship between business practices and sustainability commitments. These investigations showed how positive changes in this context have guided the banking system toward embracing sustainable finance. Therefore, the current study aimed to investigate the effect of board characteristics on sustainable finance disclosure within ASEAN banking industry, using a panel data regression model. The results showed that only board size had a positive and significant effect on sustainable finance disclosure. Meanwhile, variables such as board gender, board education, and foreign board was reported to be insignificant. This study provided valuable insight into …

المرونة المالية ودورها في تحقيق الكفاءة التشغيلية: دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للفترة 2009 الى 2018, زهراء جار الله حمو

Muthanna Journal of Administrative and Economics Sciences

في ظل الظروف البيئية ذات المخاطرة العالية المؤثرة على الشركات المالية عامة يهدف البحث الى إبراز دور المرونة المالية في تحقيق الكفاءة التشغيلية وكيفية مساهمة مؤشرات المرونة المالية في التأثير على مؤشرات الكفاءة التشغيلية، لذا انطلق البحث من مشكلة مفادها: هل للمرونة المالية دور في تحقيق الكفاءة التشغيلية؟ وتم تطبيق البحث في عينة تضمنت خمسة شركات صناعية (الشركة الوطنية للصناعات المعدنية والدراجات، الشركة الوطنية للصناعات الكيمياوية والبلاستيكية، الشركة العراقية لتصنيع وتسويق التمور، شركة الكندي لإنتاج اللقاحات والأدوية البيطرية، شركة الصنائع الكيمياوية العصرية) للفترة من 2009 الى 2018 والمدرجة في سوق العراق للاوراق المالية، واعتمد البحث على مجموعة من التحليلات والاختبارات …

Impact Of Staff Engagement On The Safety And Quality Standards Of Health Services Organizations In Erbil: An Analytical Study, Satya Subrahmanyam, Sara Azad Fouad Arif

Arab Economic and Business Journal

The health-care sector leadership views staff engagement as a critical issue affecting the safety and quality standards provided by health service organisations. Various studies emphasize a strong association between staff engagement and the performance of the healthcare sector in the working environment. The aim of the research was to evaluate the relationship between staff engagement and the performance of the healthcare sector. By using the quantitative method, a total of 106 questionnaires were collected from the staff who work for private hospitals. The findings revealed that there is significant association between staff engagement and the performance of the healthcare sector.

The Art Of Transformational Leadership: A Key To A High-Performance Company, Mostafa Sayyadi, Michael J. Provitera

The Journal of Values-Based Leadership

The purpose of this research is to explore how transformational leadership impacts organizational performance. We posit that transformational leadership is a significant indicator of organizational performance. This article suggests that executives who act as transformational leaders affect organizational outcomes. In particular, this article raises a vital question as to how managers can successfully contribute to performance at the organizational level. It highlights the potential consequences of applying transformational leadership.

Upstalsboom - An Example Of Caring Economics, Silvia Hedenigg, Bodo Janssen

The Journal of Values-Based Leadership

In recent years, innovative approaches to corporate culture and leadership, such as the concept of "New Work" and its meaning and value-oriented corporate management, are gaining attention in science and organizational practice. However, critical voices doubt their feasibility citing challenges associated with their benefit realization. Nevertheless, through a case study of Upstalsboom, a German medium-sized family business in the tourism industry, the authors of this article illustrate how a people-centered, meaning-oriented corporate culture, and values-based leadership are not only possible and successful, but also sustainable from a crisis-resistant stability and resilience perspective. A reconstruction of the company's development along biographical …

People, Processes, Systems, And Leadership — Keys To Organizational Performance, Cam Caldwell, Khalfan R. Al Asmi, Zulaikah Albusaidi, Rayan Esmaail

The Journal of Values-Based Leadership

Current evidence about successful organizations emphasizes the importance of integrated organizational factors that combine to convey a consistent message to employees that is the essence of an effective organizational culture (Beer, 2009; Shein & Schein, 2016). Although there is much that is positive about the achievements that some organizations are making to create a sustainable organizational culture, there is also overwhelming evidence that organizations and their leaders are struggling to earn the commitment and followership of their employees (Clifton & Harter, 2019; Edelman, 2023).

الحوكمة الرقمية ودورها في تطوير الأداء المؤسسي للجامعات الفلسطينية العاملة بالمحافظات الجنوبية, Ahed A. A. Abu Atta, Alaa S. A. Hamdouna

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

هدف المقال التعرف إلى دور الحوكمة الرقمية في تطوير الأداء المؤسسي للجامعات الفلسطينية العاملة بالمحافظات الجنوبية، وقد اعتمدت الدراسة المنهج الوصفي التحليلي، والاستبانة أداة لجمع البيانات وفقاً لأسلوب الحصر الشامل لمجتمع الدراسة، والبالغ عددهم (301) موظفاً من أصحاب المناصب الإشرافية بالجامعات المستهدفة وهي: (جامعة الأزهر – غزة، وجامعة الأقصى، وجامعة فلسطين)، حيث تم استرداد (261) استبانة. وقد توصلت الدراسة إلى مجموعة من النتائج أهمها: وجود مستوى مرتفع لأبعاد الحوكمة الرقمية لدى الجامعات الفلسطينية العاملة بالمحافظات الجنوبية، ووجود أثر ذي دلالة إحصائية عند مستوى دلالة 0.05 ≥ α للحوكمة الرقمية في تطوير الأداء المؤسسي لدى الجامعات الفلسطينية بالمحافظات الجنوبية، وقد أوصت …

Unlocking The Gates Of Change: Exploring The Impact Of Transformational Leadership On Openness Toward Organizational Change, William A. Whipple Iii

M.S. in Leadership

This capstone delves into the contemporary challenge of organizational change, specifically focusing on leadership's influence on employee openness to change. The objective is to provide leaders with practical tools for fostering employee receptivity to change in today's dynamic work environment. This study employs a mixed-method approach involving a literature review and a quantitative survey. The research reveals a positive relationship between transformational leadership and employee openness to change. A 21-item survey evaluates the correlation between five subdimensions of transformational leadership and employee openness. Practical implications suggest that leaders emphasizing inspirational communication can enhance employee openness to future organizational changes, contributing …

Maui Wildfires: A Case Study In Local Government Crisis Communication Response, Joshua A. Voda

Student Theses and Dissertations

When wildfires swept through the island of Maui in Hawai‘i in August 2023, the communities of Olinda, Kula and especially Lahaina were devastated. Thousands of people were displaced, and nearly 100 people were lost. Just like the speed at which the fiery winds consumed these towns, accusations of emergency mismanagement and a host of misinformation spread by word of mouth and online. The primary local government authority for these communities is the County of Maui, currently led by Mayor Richard Bissen. This case study examines the first month of communication from the County of Maui to the affected communities via …

Embodying Compassion: Striving Towards Sensitivity, Inclusion And Synergy, Arva N. Anees

Student Theses and Dissertations

Inspired by the author's experience as the sole Muslim woman in a company of over 100 employees, the capstone project addresses the observed lack of prioritization for minority inclusion in the workplace. The capstone project outlined aims to address this issue by developing a cultural sensitivity and inclusion workshop that surpasses superficial efforts and encourages participants to internally reflect on their daily workplace interactions. The workshop, designed with an experiential approach lasting 1.5-2 hours, seeks to foster practical knowledge and instigate changes towards a more inclusive, equitable, and diverse working environment. Emphasizing increased awareness, engagement in reflective and collaborative activities, …

Navigating Repatriation: Factors Influencing Turnover Intentions Of Self-Initiated Repatriates In Emerging Economies, Nga T. T. Ho, Hung T. Hoang, Pi Shen Seet, Janice Jones

Research outputs 2022 to 2026

Purpose: The repatriation process often involves challenging and unexpected readjustment issues, leading to high turnover amongst repatriates. However, research has focussed on the re-entry decisions and experiences of company-assigned (CA) repatriates, whilst studies on self-initiated expatriates (SIEs) that repatriate back to their home countries (i.e. self-initiated repatriates (SIRs)) are limited, particularly in emerging transition economies. This study develops and tests a model to explain the factors influencing professional SIRs' turnover intentions and how repatriation readjustment affects their intentions in Vietnam. Design/methodology/approach: The data was collected from 445 Vietnamese professional SIRs who worked and/or studied for extended periods overseas and subsequently …

Weakness Is The New Strength: How Vulnerability Makes Leaders Stronger, Scott Dick

Transform

Weakness is the new strength: How vulnerability makes leaders stronger is the result from the meta-analysis of five phenomenological studies designed to generate a theory that explains how exemplar leaders from five different fields used “soft-skills” and four domains of behavior to create mutual shared knowledge, resolve conflict and transform relationships to produce breakthrough results. The four domains of behavior are communication, collaboration, ethics, and emotional intelligence. The sample was composed of 75 exemplar leaders from five different professional fields and included an analysis of over 1,300 pages of interview transcripts as the main data source for the study. The …

Women In Leadership: How Far Have We Come And Where Do We Go?, Alexandra Hill

Undergraduate Honors Theses

Corporate leadership has evolved throughout the decades due to societal and organizational changes. With a shift towards a more equitable workplace, women have taken on higher executive roles. While there has been progress, women are still outnumbered in leadership positions. Where do we go from here? What can organizations and society do to advance the idea of leadership as a gender-neutral concept? This paper researches the evolution of leadership theory, the gender differences in women’s leadership styles, and the challenges women encounter in their positions of power. Through analysis of the internal and external barriers facing women’s advancement into and …

Improving Strategic Management Planning In Non-Profit Organizations: Federally Qualified Health Centers, Esther Taylor

Doctoral Dissertations and Projects

This qualitative multiple case study included the challenges non-profits, specifically Federally Qualified Health Centers (FQHC) leaders face when utilizing ineffective methods for strategic planning and management. The researcher conducted 21 semistructured interviews with critical decision makers involving executive, senior, and middle managers at three health centers in Texas to obtain a better understanding of their perspective on strategic planning and management. The results of the findings revealed that FQHC leaders face many barriers that limit their success or expansion of the mission, organizational growth, financial stability, and strategic alliances. However, the results demonstrated that leaders from non-profits, particularly FQHCs can …

2023-12-06 Academic Department Organizational Changes, Morehead State University. Faculty Senate.

Faculty Senate Records

Forthcoming academic department organizational changes and its impact on the Faculty Senate as submitted on December 6, 2023.

A Self-Exploration Of A Project Leader’S Career Tilt, Transformation, And Motivational Challenges In The Face Of A Mass Organizational Layoff: An Organizational Evocative Autoethnography, Valentina Rada

Theses & Dissertations

In this study, I reflected on my behavior as a project leader in an organizational culture undergoing significant transformations. I explored motivational and engagement best practices for personal and professional career growth in a changing environment, such as layoffs due to downsizing. This study includes my research rationale for improving performance given the impacted career of a project leader. I highlighted the role of goal setting as a critical part of project leadership to facilitate performance in times of organizational crisis. Additionally, I focused on autoethnography as a research method to self-reflect on the impact of self-determination on goal achievement. …

The Relationship Of Insufficient Resources To Leadership Burnout In Rural Nonprofit Organizations, Keilee Webb

Honors College Theses

The purpose of this thesis is to describe and analyze the relationship between the lack of resources in nonprofit organizations and burnout. In this literature review, the aim is to explore various resources affecting nonprofit entities as they relate to organizational capacity. These specific resources will be reviewed and discussed to understand how closely related those resources are to burnout. Additionally, the implications of nonprofit employee and volunteer burnout will be analyzed. Within the literature review, the research indicates nonprofits in rural United States are more likely to encounter a deficit in connections to resources than their urban counterparts. This …

Developing Specialized Master's Programs In Business Schools: The Convergence Of Mission And Markets, Elizabeth Johansson Bristol

Graduate Doctoral Dissertations

Practical problems can emerge when new academic programs are developed. If program development decisions are driven primarily by desires for enrollment growth and revenue generation, new programs may be created without clear connections to institutional missions or organizational core competencies. Additionally, introduction of new academic programs may generate internal conflict and competition for resources diminishing the capacity of both new and existing programs. Misalignment with mission, lack of connection to faculty expertise, and fierce internal competition for resources can create an environment where new academic programs are unlikely to thrive. The purpose of this multi-site case study was to understand …

Are The Mission Statements Of Two Large U.S. Public Business University Systems Inspiring? You Decide!, James I. Schaap, Angel F. González

International Journal for Business Education

Mission statements have become increasingly important for the accreditation of business universities and colleges. Thus, understanding similarities and differences in the content of business school mission statements is especially timely. The mission statement is also the first component of the strategic management process. It provides the framework or context within which strategies are formulated.

This descriptive/informative study aims to present a background that describes and explains institutional mission statements and removes the so-called uncertainty encompassing the foci while preserving exceptional quality—a necessary quality for a compelling mission statement. We question whether all California State University (CSU) and The State University …

Organizational Change Process Milwaukee - Final Summary, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Organizational Change in Action

The Division of Milwaukee Child Protective Services (DMCPS) is a state-operated child welfare system and is the only county system in Wisconsin run by the state. The Division is housed under the Department of Children and Families and has just under 200 staff, including: administrative/managerial staff, initial assessment and access (hotline) frontline workers, and fiscal and operations support. In 2016, DMCPS had an external turnover rate of 37% and they applied to be a Quality Improvement Center for Workforce Development (QIC-WD) site, with the goal of strengthening their child welfare workforce.

When DMCPS started working with …

Organizational Change Process Milwaukee - Site Intervention Logic Model, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Each QIC-WD site developed a logic model to serve as a visual representation of their selected intervention. All logic models included four main components: inputs, activities, outputs, and outcomes. Collectively, these demonstrate the resource and actions required to implement the program, as well as the associated result of changes anticipated through implementation of the program. The hypothesized relationships are represented by the pathways connecting the listed activities and anticipated outcomes.

Organizational Change Process Milwaukee - Arc Principles Poster, Quality Improvement Center For Workforce Development

Other QIC-WD Products

1. All staff and administrative actions and decisions should be guided by a clear focus on the wellbeing of the children and families served.
2. Measure success by how much child and family wellbeing improves and use this data to drive decision-making and improvement.
3. Continually seek to be more effective, to eliminate barriers, and to foster change to improve the wellbeing of children and families.
4. Focus on relationships/networks in your organization, stakeholders, and family networks to affect child and family outcomes.
5. Get those with a stake (front-line staff) involved in key program decisions, solutions, and improvement efforts.

Cultural Microaggressions In Multinational Organizations: Organizational Inclusivity And Employee Coping Strategies, Regina Mcwilliams

Dissertations

Cultural microaggressions are especially problematic in multinational organizations because of the sheer and vast diversity of employees, customers, and partners across numerous countries and continents. These subtly discriminatory remarks or actions often lead to negative consequences that can cost companies immeasurable revenue and profit losses, customer and employee attrition, and brand reputational damage. This study aims to understand the impact of cultural microaggressions on job outcomes and the moderating effects of inclusivity practices and employee coping strategies. We draw upon the minority stress model and use quantitative methods to determine the relationship between cultural microaggressions and various job outcomes. Findings …

Sustainability Innovation In Small Medium Enterprises (Smes): A Qualitative Analysis, Budi Harsanto, Asep Mulyana, Yudi Ahmad Faisal Mr, Venny Mellandhia Shandy, Muntasir Alam

The Qualitative Report

Prior research suggests that today, sustainability is an important key in innovation. While the integration of sustainability into innovation in large enterprises has been widely studied, research on small-medium enterprises (SMEs) is still lacking. The aim of this study is to understand the sustainability innovation practices in SMEs. We interviewed 30 SME owners and managers in Indonesia and analyzed the data using thematic analysis to understand how SMEs practice sustainability innovation. The findings show that sustainability innovation in the form of product innovation is commonly practiced through the use of more environmentally friendly raw materials and packaging materials. As for …

Leadership Behaviors, Practices, And Sytles In Mergers And Acquisitions In The U.S. Technology-Based Organizations: A Qualitative Study, Susan E. Glover

Human Resource Development Theses and Dissertations

Leaders guide and shape the success of mergers and acquisitions (M&A) to meet an organization’s goals and objectives. In this study, I explored the role of leadership during M&A and the effect of different leadership behaviors, practices, and styles (BPS) on different organizational cultures during M&A. This study explored the contribution of leadership BPS on M&A outcomes within an organization with a robust and innovative culture. I focused on the human capital investment strategies of M&A integration concerning different leadership BPS utilized to improve the success rate of M&A goals and objectives. I concentrated on technology-based organizations because they are …

Relationship Between Transformational Leadership And Employees' Creativity With Psychological Empowerment As Mediator, Nurshahira Ibrahim, Azman Ismail, Norazila Mat, Tugba Erhan

The South East Asian Journal of Management

Research Aims: This study examines the mediating effect of psychological empowerment on the relationship between transformational leadership and employee creativity in a financial organisation in Peninsular Malaysia.

Design/Methodology/Approach: Quantitative methods were employed in this study. Two hundred questionnaires were distributed to employees of Islamic financial institutions in Malaysia. Of these, only 153 questionnaires were usable. Random sampling and partial least squares structural equation modelling (PLS-SEM) techniques were utilised in data analysis.

Research Findings: The results of the analysis showed that psychological empowerment had an indirect effect on the impact of transformational leadership on employee creativity in the organisation under …

Drivers Of Green Innovations In Western Balkan Countries, Aida Gjika, Etis Jorgji

UBT International Conference

The countries of the Western Balkans, both individually and in the regional context, face a series of actual and potential environmental problems and challenges with significant impact on sustainable development. These issues include air pollution, inappropriate water and waste management practices, loss of biodiversity and habitat degradation, climate change and exposure to natural disasters. By addressing environmental problems through the adoption of green innovations, countries in the region can ensure sustainable development while simultaneously conserving their natural resources, protecting ecosystems and improving the well-being of their citizens. The article aims to investigate the key drivers behind the adoption of green …

Developing Research Culture Among Staff Under Conditions Of Organizational Change, Mariia Perelygina, Denise O'Leary

Conference papers

This paper focuses on encouraging the growth of a research culture within a school of hospitality and tourism in one third-level institution in Ireland. The aim of the initiative is to increase engagement of staff members in impactful research, leading to benefits for individual staff members and a greater research profile for the school. Taking an action research approach, a plan of initiatives was designed and implemented to develop research culture. The paper examines the phenomenon of changing the organizational culture at the department level in a higher education institution undergoing a large amount of organisational change. The initiative is …

Understanding Attitudes Towards Change, Organizational Diversity & Inclusion Strategies And Anti-Racist, Multicultural Engagement, Lynda D. Gonzales

College of Business Theses and Dissertations

Building on the Theory of Planned Behavior (TPB), this study focuses on employees from YMCAs across the United States and explores the relationships between individual resistance to change (RTC), attitudes towards organizational diversity & inclusion strategies (AODI) and engagement in anti-racist, multicultural (AMO) efforts. Utilizing the Resistance to Change Scale, the study argues that higher RTC results in lower engagement in AMO activities. Additionally, the study explores AODI predicting more positive attitudes result in greater AMO engagement and that AODI will moderate the relationship between RTC and AMO. A demographically representative total of 141 YMCA employees participated from across the …