Search results for " human resource management"
showing 10 items of 736 documents
The institutional pillars of management accounting function
2009
PurposeThe purpose of this paper is to theorize the institutional pillars of management accounting function.Design/methodology/approachThe paper adopts a comparative case study approach.FindingsInstitutional pillars of management accounting are explored on the basis of two longitudinal case studies. Competitive/economic forces and three analytical elements of institutional theory are composing institutions: regulative, normative and cultural‐cognitive pillars. Each element is important, and all of them may work in combination, but they operate through distinctive mechanisms and processes. This paper illustrates how they provide the basis for compliance, order and the legitimacy of not the w…
Culture and team production
2018
Abstract This paper addresses theoretically the question whether culture has an effect on economic performance in team production, and what would be an optimal team culture. The members of a team are guided both by economic incentives and by personal norms, weighed according to their prevailing level of materialism. We assume that personal norms evolve following a dynamic driven by a combination of psychological mechanisms such as consistency and conformism. The different vectors of materialism, consistency and conformism shared by the group result in a continuum of cultures characterized by different combinations of individualism and collectivism. Team culture turns out to be a fundamental…
Work–Family Practices and Complexity of Their Usage: A Discourse Analysis Towards Socially Responsible Human Resource Management
2020
AbstractThe question of work–family practices commonly arises in both theory and daily practice as a matter of responsibility in today’s organisations. More information is needed about them for socially responsible human resource management (SR-HRM). In this article our interest is in how work–family practices, serve as an important element of SR-HRM, constructed as (un)helpful for employees’ work–family integration, are realised in organisational life. We investigate the discursive ways in which members of two different organisations working at different organisational levels construct the issue in the Finnish context. Three discourses were interpreted: (1) a discourse of compliance with e…
Why do Third Sector Employees Intend to Remain or Leave their Workplace?
2016
Third sector employees have claimed to enjoy high job satisfaction and low turnover intentions because their work is considered intrinsically rewarding. Employees have strong motivation for public service and they consider the organization’s goals as their own. This makes work meaningful and thus reduces turnover intentions. Changes in the third sector institutional environment, however, have intensified the working environment. This probably undermines job quality and thus increases turnover intentions. The analysis conducted among Finnish third sector employees showed that third sector employees report more turnover intentions than their counterparts in the public or private sector. This …
A model of goal dynamics in technology-based organizations
2011
The purpose of the present work is to build a suitable system dynamics model for goal dynamics in organizations, as proposed by Barlas and Yasarcan (2008). The proposed model does not bear any ambition of being exhaustive: the main objective of this paper is to propose a model of goal dynamics in which Goal Setting, Management by Objectives and Training are viewed as human resource practices able to enhance workers' goal commitment, and therefore, improve organizational performance. In the first part of this paper, an analysis of the Goal Setting Theory and the role of goal setting practices, in bettering worker's performance, are stressed. In the second part, a case-study, the causal loop …
Political discretion and corruption: the impact of institutional quality on formal and informal entrepreneurship
2017
This paper analyses the impact of political discretion and corruption on firm creation rates, distinguishing between formal and informal entrepreneurship. The results show that political discretion discourages the creation of formal enterprises as fewer restrictions on the government's opportunistic behaviour increases uncertainty and risks for entrepreneurial activities. Corruption also has a negative influence on formal entrepreneurship, as it increases the costs of the procedures required to create and manage the company with no assurance that the other party will fulfil the agreement. Regarding informal entrepreneurship, our results show that the negative impact of corruption also appli…
Testing the Role of Comparative Advantage and Learning in Wage and Promotion Dynamics
2012
PurposeThe purpose of this paper is to investigate empirically whether job assignment, based on comparative advantage and learning about workers’ abilities, can explain wage and promotion dynamics within firms.Design/methodology/approachThe Gibbons and Waldman model is estimated in a generalized method of moments (GMM) framework using a unique data set on white‐collar workers in Norway, for the years 1987‐1997. The estimation is carried out on two occupational groups: technical and administrative white‐collar workers.FindingsThe placing of workers in a given position within a firm's hierarchy is based on comparative advantage. Both measurable and unmeasurable skills are important. This hold…
Best practices in the Japanese software market
2007
Globalization of software markets is driving software firms to seek market share and growth opportunities from leading software markets in the world. As the second largest software market, Japan offers high growth potential for foreign software firms. In Japan, the information and communication technology industry is the largest market sector, and the size of the software market in Japan was US$131.8 billion in 2004. Despite great opportunities in the Japanese market, entering the market and conducting successful business there can be difficult due to cultural differences between Japan and Western countries. In this multi-case study we focus on nine software firms in order to examine the be…
An Examination of the Structure of the Career Decision Self-Efficacy Scale (Short Form) Among Italian High School Students
2013
This study aims to evaluate the factor structure of Career Decision Self-Efficacy scale-short form in a sample of Italian high school adolescents. confirmatory factor analysis (CFA) was used to test the degree to which a one-factor structure and a five-factor structure provided the best fit. In view of available research the five-factor structure was expected to provide the best fit. Moreover, factorial invariance in males and females was tested. It was expected to be invariant across groups. As expected the five-factor structure showed a better fit than the one-factor model and the factorial invariance resulted invariant across boys and girls.
CREDIT RISK MANAGEMENT IN COMMERCIAL BANKS
2016
The article proposes a model of credit risk assessment on the basis of factor analysis of retail clients / borrowers in order to ensure predictive control of the level of risk posed by potential clients in commercial banks engaged in consumer lending. The aim of the study is to determine the level of risk represented by different groups (classes) of retail clients (borrowers) in order to reduce and prevent credit risk in the future as well as to improve the management of banking risks. The main results of the study are the creation of a model of borrowers internal credit ratings and the development of the methods of improving credit risk management in commercial banks.