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Article
Publication date: 16 November 2019

Josep Bisbe, Anne-Marie Kruis and Paola Madini

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive…

1978

Abstract

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches used for connecting C/E and D/I have led to fragmentation in the literature and raise concerns about their conceptual clarity. In this paper, we assess the conceptual clarity of various forms of connection between C/E and D/I. Firstly, we conduct an in-depth content analysis of 59 recent papers, and inductively identify three points of conceptual ambiguity and divergence in the literature (namely, the perspective from which a phenomenon is studied; whether categories capture choices driven by design or by style-of-use; and the properties of control systems). We also observe that the literature proposes various forms of connection (i.e. coexistence, inclusion, and combination approaches). Secondly, we use the three detected points of ambiguity and divergence as assessment criteria, and evaluate the extent to which conceptual clarity is at risk under each form of connection. Based on this assessment, we provide guidelines to enhance the conceptual clarity of the connections between C/E and D/I, propose several research models, and indicate opportunities for future research in this area.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 31 July 2013

Tony Simons and Hannes Leroy

We provide a review of the research in this volume and suggest avenues for future research.

Abstract

Purpose

We provide a review of the research in this volume and suggest avenues for future research.

Design/methodology/approach

Review of the research in this volume and unstructured interviews with health care executives.

Findings

We identified the three central themes: (1) trust in leadership, (2) leading by example, and (3) multi-level leadership. For each of these themes, we highlight the shared concerns and findings, and provide commentary about the contribution to the literature on leadership.

Research implications

While relation-oriented leadership is important in health care, there is a danger of too much emphasis on relations in an already caring profession. Moreover, in most health care organizations, leadership is distributed and scholars need to adopt the appropriate methods to investigate these multi-level phenomena.

Practical implications

In health care organizations, hands-on leadership, through role modeling, may be necessary to promote change. However, practicing what you preach is not as easy as it may seem.

Value/originality

We provide a framework for understanding current research on leadership in health care organizations.

Details

Leading in Health Care Organizations: Improving Safety, Satisfaction and Financial Performance
Type: Book
ISBN: 978-1-78190-633-0

Keywords

Abstract

Details

Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

Article
Publication date: 2 January 2023

Rasim Serdar Kurdoglu, Nufer Yasin Ates and Daniel A. Lerner

This paper aims to introduce eristic decision-making in entrepreneurship. A decision is eristically made when it utilizes eristics, which are action-triggering short-cuts that…

1011

Abstract

Purpose

This paper aims to introduce eristic decision-making in entrepreneurship. A decision is eristically made when it utilizes eristics, which are action-triggering short-cuts that draw on hedonic urges (e.g. sensation-seeking). Unlike heuristics, eristic decision-making is not intendedly rational as eristics lead to decision-making without calculating or even considering the consequences of actions. Eristics are adaptive when uncertainty is extreme. Completely novel strategies, nascent venturing, corporate venturing for radical innovation and adapting to shocks (e.g. pandemic) are typically subject to extreme uncertainties.

Design/methodology/approach

In light of the relevant debates in entrepreneurship, psychology and decision sciences, the paper builds new conceptual links to establish its theoretical claims through secondary research.

Findings

The paper posits that people adapt to extreme uncertainty by using eristic reasoning rather than heuristic reasoning. Heuristic reasoning allows boundedly rational decision-makers to use qualitative cues to estimate the consequences of actions and to make reasoned decisions. By contrast, eristic reasoning ignores realistic calculations and considerations about the future consequences of actions and produces decisions guided by hedonic urges.

Originality/value

Current entrepreneurial research on uncertainty usually focuses on moderate levels of uncertainty where heuristics and other intendedly rational decision-making approaches pay off. By contrast, this paper focuses on extreme uncertainty where eristics are adaptive. While not intendedly rational, the adaptiveness of eristic reasoning offers theoretically and psychologically grounded new explanations about action under extreme uncertainty.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 9 February 2023

Jeb Brown, Ashley Simon and Justin Turner

The use of data in the twenty-first century to improve expert decision-making has radically transformed what it means to be an expert in multiple fields, including behavioural…

Abstract

The use of data in the twenty-first century to improve expert decision-making has radically transformed what it means to be an expert in multiple fields, including behavioural healthcare. This chapter summarises the impact on information technology on the field, including use of digital platforms to enable video therapy and online cognitive behavioural therapy programmes. The chapter is intended for practitioners seeking information on how to be a twenty-first century expert, where years of education and experience matter less compared to evidence of performance in the form of solid outcome data. Key to the use of outcome data is expertise in how to use questionnaires in therapy and how to interpret results, both at the individual client level as well as overall results across multiple clients. A twenty-first century expert measures are not simply to measure outcomes but to improve results over time. Failure to incorporate the use of data into routine practice ignores an evidence based practice with decades of evidence as to its effectiveness, potentially resulting in suboptimal care.

Details

Evidence Based Counselling & Psychotherapy for the 21st Century Practitioner
Type: Book
ISBN: 978-1-80455-733-4

Keywords

Book part
Publication date: 27 October 2015

Paolo Aversa, Stefan Haefliger, Alessandro Rossi and Charles Baden-Fuller

The concept of modularity has gained considerable traction in technology studies as a way to conceive, describe, and innovate complex systems, such as product design or…

Abstract

The concept of modularity has gained considerable traction in technology studies as a way to conceive, describe, and innovate complex systems, such as product design or organizational structures. In the recent literature, technological modularity has often been intertwined with business model innovation, and scholarship has started investigating how modularity in technology affects changes in business models, both at the cognitive and activity system levels. Yet we still lack a theoretical definition of what modularity is in the business model domain. Business model innovation also encompasses different possibilities of modelling businesses, which are not clearly understood nor classified. We ask when, how, and if modularity theory can be extended to business models in order to enable effective and efficient modelling. We distinguish theoretically between modularity for technology and for business models, and investigate the key processes of modularization and manipulation. We introduce the basic operations of business modelling via modular operators adapted from the technological modularity domain, using iconic examples to develop an analogical reasoning between modularity in technology and in business models. Finally, we discuss opportunities for using modularity theory to foster the understanding of business models and modelling, and develop a challenging research agenda for future investigations.

Details

Business Models and Modelling
Type: Book
ISBN: 978-1-78560-462-1

Keywords

Content available
Book part
Publication date: 21 July 2022

Ian Ruthven

Abstract

Details

Dealing With Change Through Information Sculpting
Type: Book
ISBN: 978-1-80382-047-7

Book part
Publication date: 29 January 2018

Gábor Nagy, Carol M. Megehee and Arch G. Woodside

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why…

Abstract

The study here responds to the view that the crucial problem in strategic management (research) is firm heterogeneity – why firms adopt different strategies and structures, why heterogeneity persists, and why competitors perform differently. The present study applies complexity theory tenets and a “neo-configurational perspective” of Misangyi et al. (2016) in proposing complex antecedent conditions affecting complex outcome conditions. Rather than examining variable directional relationships using null hypotheses statistical tests, the study examines case-based conditions using somewhat precise outcome tests (SPOT). The complex outcome conditions include firms with high financial performances in declining markets and firms with low financial performances in growing markets – the study focuses on seemingly paradoxical outcomes. The study here examines firm strategies and outcomes for separate samples of cross-sectional data of manufacturing firms with headquarters in one of two nations: Finland (n = 820) and Hungary (n = 300). The study includes examining the predictive validities of the models. The study contributes conceptual advances of complex firm orientation configurations and complex firm performance capabilities configurations as mediating conditions between firmographics, firm resources, and the two final complex outcome conditions (high performance in declining markets and low performance in growing markets). The study contributes by showing how fuzzy-logic computing with words (Zadeh, 1966) advances strategic management research toward achieving requisite variety to overcome the theory-analytic mismatch pervasive currently in the discipline (Fiss, 2007, 2011) – thus, this study is a useful step toward solving the crucial problem of how to explain firm heterogeneity.

Details

Improving the Marriage of Modeling and Theory for Accurate Forecasts of Outcomes
Type: Book
ISBN: 978-1-78635-122-7

Keywords

Book part
Publication date: 15 May 2023

Sarah N. Mitchell, Antoinette M. Landor and Katharine H. Zeiders

Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association…

Abstract

Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association plays out for young adults of color is less known. Additionally, the influence of skin tone perception on the relationship between marital attitudes and relationship quality remains understudied. To explore these associations, the authors examined African American and Latinx young adults (N = 57, Mage = 20.71 years, SD = 1.28; 75.4% female) attending a Midwestern university. Exploratory results indicated that marital expectations were positively associated with relationship quality in that young adults who expected to marry one day, reported greater relationship satisfaction, commitment, and intimacy in their current relationships. Additionally, skin tone perception moderated the association between marital attitudes and relationship quality in two ways (i.e., between expectations and satisfaction and between importance and intimacy). Collectively, findings suggest that differing levels of marital attitudes and skin tone perception contributes to young adults’ perceptions of relationship quality. Considering these psychological factors of attitudes, skin tone perception, and relationship quality, together with systemic racial/ethnic discrimination, the authors discuss future research and practice considerations.

Details

Conjugal Trajectories: Relationship Beginnings, Change, and Dissolutions
Type: Book
ISBN: 978-1-80455-394-7

Keywords

Book part
Publication date: 27 January 2022

Bruce G. Carruthers

F.A. Hayek’s famous critique of the socialist planned economy turned on the role of information in markets. In competitive markets, decision-making is decentralized and relies on…

Abstract

F.A. Hayek’s famous critique of the socialist planned economy turned on the role of information in markets. In competitive markets, decision-making is decentralized and relies on locally available market signals. Decision-makers do not have to be omniscient or predict the future; they simply have to focus on market prices. By contrast, socialist planners face a much more demanding situation where they have to acquire and process vast amounts of information in a centralized fashion. The author revisits Hayek’s early work in light of the contemporary revolution in information technology, using recent research on organizational decision-making. The author argues that a great deal of market information is produced by public and private institutions, and includes much more than market prices. The boundary between tacit knowledge and formalized knowledge changes as IT enables the spread of the latter. Furthermore, the growing “knowledge economy” underscores the importance of intellectual property, and the legal institutions that support it. Overall, some of Hayek’s early insights hold up well while others need updating.

Details

Contemporary Methods and Austrian Economics
Type: Book
ISBN: 978-1-80262-287-4

Keywords

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