Managerial Attitudes Research Articles

An Empirical Review of Capital Structure Decision-Making

The capital structure reflects the proportional relationship between a company's debt and equity, indicating the company's ability to repay debt and refinance. The quality of the capital structure determines the company's future profitability and development trend, serving as an indispensable indicator of the company's financial situation. However, with approximately 70 million companies in the global market, their scales and operating conditions vary in stability and growth. Additionally, their financial and asset structures differ significantly and are subject to macroeconomic fluctuations every year. The risk preferences and attitudes of managers and investors in every enterprise are subjective and affect the development plan of the enterprise. Moreover, tax and fiscal policies in different countries and regions also influence the capital strategies of enterprises. Furthermore, after a successful listing, the capital structure of the enterprise undergoes fundamental changes, diversifying the sources of funds and experiencing new changes in operating models, which is beneficial to the future operational planning and financial strength of funds. Nevertheless, not all companies that go public are beneficial to their development, such as Huawei, Heinz Group, Koch Industrial Group, etc., due to changes in capital structure after going public being detrimental to future corporate profits. Hence, the capital structure of enterprises in different countries, regions, or types of scale needs to be tailored to local conditions. Enterprises should analyze specific situations to establish a more reasonable capital structure with the aim of optimizing company operations.

Difficulties and obstacles experienced by intensive care unit nurses during the prevention and care of pressure injuries: A qualitative study

AimThis study aimed to examine the difficulties and obstacles experienced by nurses working in intensive care units during the prevention and care of pressure injuries (ulcers). Materials and methodsA descriptive phenomenological study was designed, involving 13 nurses working in the intensive care unit of a hospital in Turkey. The data were collected through face-to-face interviews. The data were analyzed using thematic analysis. The findings were reported according to the Consolidated Criteria for Reporting Qualitative Studies criteria. ResultsThrough the data analysis, an overall theme “Prevention and Care of Pressure Injuries” and three main themes, namely “Obstacles Encountered”, “Impacts on The Nurses”, and “Needs and Recommendations” were identified. ConclusionThis study identified institution-related issues (lack of resources, managers’ attitudes, etc.), as well as lack of knowledge and training prevent the effective management of pressure injuries in intensive care units. The development of pressure injuries emotionally and professionally affects nurses. The primary needs of nurses were found to be equipment and material support, personnel training, positive attitudes of institution managers, and the establishment of a wound care unit within the hospital. The following recommendations were made based on the obtained findings: practical training should be given to all intensive care unit teams based on the latest information, modern, practical, diverse, and sufficient amount of equipment for pressure injuries should be provided, personnel shortage should be eliminated, institution managers should exhibit solution-oriented attitudes toward nurses rather than accusatory approaches, and a wound care unit should be established within the hospital. This study was limited to the nurses working in the ICU of a state hospital in Turkey. Since the study was carried out in a single hospital and due to the personal characteristics of the participants, the findings cannot be generalized to all ICU nurses and healthcare institutions.

Enablers or deterrent? Role of street level managers in use of creativity at the frontlines

AbstractUsing qualitative data from frontline police organizations in Punjab, Pakistan, this article investigates the role of street level management on creativity and improvisation in the frontline. Our findings show that the professional identities and attitudes of the street level managers play an important role in mediating creativity by the frontline workers, especially in the hierarchal organizational structure. If the managers adopted rule‐following attitude, frontline workers often faced hindrances in the use of creativity, leading to alienation. In contrast, if managers adopted a defiant attitude, frontline workers engaged in moderated creativity as they assumed the risk of rule breaking. This shows that creativity and innovation in organizations with no formal mandate to improvize is a messy and political process. Our study indicates the need to extend the research on policy innovation to hierarchal bureaucracies and organisational contexts where team work is not encouraged.

Examination of Cyber-Physical System Applications in Manufacturing Enterprises with the Unified Technology Acceptance and Utilization Theory

In this study, the perception, acceptance and usage status of Cyber Physical Systems (CPSs) which seem likely to become a more dominant tool in the industrial sector in the coming years, in manufacturing industry enterprises, and the advantages it provides to small and medium-sized enterprises (SMEs) in the manufacturing sector are examined in line with the requirements of the sector. In this regard, the study will offer comprehensive insights to researchers, scientists, and decision-makers within industrial sectors, as well as institutions and organizations tasked with making strategic decisions. In addition, as with any new technology, the importance of determining the attitudes of staff and managers, who are the users of the technology, towards CPS was evaluated with an acceptance model developed by considering industrial conditions. By applying a questionnaire with open-ended questions including the opinions of SMEs, it is aimed to examine the factors in the Unified Technology Acceptance and Utilization Theory (UTAUT) model whose effects on usage are advocated. analysis demonstrate that the major hesitations of the enterprises are concentrated on the high costs of the technology, the lack of human resource competence to use the systems and the lack of solution partners in case of possible failures, but they still have positive opinion about the use. The study's findings shed light on the factors influencing the feasibility of CPS technology in the industrial sector. These results can serve as a guide for conceptualization, policy support, planning, and the development of new management strategies that will be essential in this field in the forthcoming years.

School Events as a Communication Forum for Dissemination and Internalization of Religious Moderation Values and Student Character Building

Activities at school can be a gateway to programmed and sustainable academic progress. The event in question is a meeting forum at school, outside of learning. The forum is a vehicle for programs to be communicated and seeks to involve related parties. Events at school will have an impact on the internalization of the value of religious moderation and the formation of students' character. This paper aims to examine the factors that influence school events and the impacts they have. These factors are the managerial attitude of the school principal, the role of central and regional government, the potential of the physical environment, and the involvement of the community and parents of students. The research was conducted in 36 elementary schools with 225 teachers. Data collection was carried out by distributing questionnaires, and analysis using SEM techniques. The results of the research found that school activities have not received serious attention as an entry point for school improvement. School events are a forum for program delivery, and can be an entry point for improving education, both student learning outcomes and others. The initiative and creativity of school principals is important for identifying deficiencies in their educational institutions, and becomes the basis for developing improvement programs and involving stakeholder participation to support them.
 
 Received: 24 June 2023 / Accepted: 29 January 2024 / Published: 5 March 2024

Role of Creative Climate, Manager Attitude, and Financial Constraint on Creative Deviance at Workplace

Role of Creative Climate, Manager Attitude, and Financial Constraint on Creative Deviance at Workplace

Digital transformation on the design and implementation of virtual political campaigns in Kuwait: perceptions and attitudes of politicians and campaign managers for bold innovation and social impact in Kuwait

Purpose This study aims to examine the perceptions of political figures and campaign strategists in Kuwait regarding the adoption of virtual political campaigns during the COVID-19 pandemic. By using an enhanced version of the technology acceptance model (TAM), it seeks to understand and quantify their attitudes toward these digital campaign methods. This study can be considered as a bold contribution to the discussion on digital transformation of virtual channels for the promotion of bold innovation and social impact in Kuwait. Design/methodology/approach Data was gathered from 82 participants, comprising 47 politicians and 35 campaign managers in Kuwait. A comprehensive method involving both questionnaires and face-to-face interactions was implemented to ensure a thorough collection of relevant data, aiming to support the research’s objectives effectively. Findings The results underscore the significant influence of perceived ease of use, perceived usefulness and the newly integrated factor of perceived convenience on the attitudes toward virtual political campaigns. These factors collectively shape the willingness and approach of political entities in embracing digital campaigning avenues. The findings also indicate that digital transformation in the design and implementation of virtual campaigns can be grounded on positive attitudes and perceptions. Originality/value The research fills a critical gap in existing literature by examining large-scale attitudes toward virtual political campaigns in Kuwait’s unique context. It offers novel understandings of how political figures and campaign managers perceive and adapt to technological advancements in campaign strategies, mainly during unprecedented crisis times like the COVID-19 pandemic. This study contributes to academic discourse and has practical implications for the evolution of political campaigning strategies in a digital age. A direct implication of our study is also the need to promote further future research on the capacity of digitally transformed channels for political campaigns to be venues of bold innovation. It also highlights the need to provide citizens with training and awareness for this new era of prompt responses to their requirements toward sustainable development and innovation.

Motivation attitudes of managers and ordinary employees of anti-tuberculosis organizations

The purpose of the study was to identify differences in the level of general professional satisfaction and motivational preferences of the managers and ordinary personnel of tuberculosis institutions.
 Materials and methods. An anonymous sociological survey of 75 employees of medical institutions of phthisiatric profile using the developed questionnaire was conducted. The level of satisfaction with occupational activity and motivational attitudes of medical workers was studied, and recommendations for improving the complex system of motivation of medical personnel were developed.
 Results. Managers are more likely to be dissatisfied with the key incentives compared to doctors. The priorities for doctors are loyalty to occupational duty, financial well-being and stability, for managers — self-realization, professional growth and social status. For doctors, the main motives are material, managers believe labour efficiency to increase due to developing a system of individual incentive payments and maintaining interpersonal relationships in the team. Conflict situations with a manager occur due to the imposition of additional responsibilities according to ordinary employees, to the managers’ opinion — their failure. The degree of employee satisfaction with work can be characterized as high, which is confirmed by the desire of a large number of employees to continue working in their previous position.
 Limitations: truthfulness, hasty and rash answers, distortion of results due to socio-psychological influence, small number of respondents, belonging to a narrow sphere of activity.
 Conclusion. When developing a motivation system for employees of anti-tuberculosis institutions, it is necessary to agree on satisfaction with working conditions of all occupational categories, improve incentive methods while maintaining existing favourable factors, create an individual incentive system based on investments in human resources, manage the motivational environment taking into account group affiliation, individual characteristics, preferences and personal qualities of employees, as well as assessment of employee satisfaction with innovations through regular questionnaires, sociological surveys

Digital leadership: Norwegian healthcare managers' attitudes towards using digital tools.

Health services are undergoing digitalization and applying new digital tools. These changes may provide healthcare managers with opportunities to exercise digital leadership. However, managers' attitudes may influence the extent to which they demonstrate digital leadership. This study explores the attitudes of Norwegian healthcare managers towards: (1) digital tools and change and (2) to what extent digital tools are applicable to various tasks of managers. Cross-sectional study including 154 managers in hospitals and municipal health services in a Norwegian county. The questionnaire was about management and digital tools, and the data was analyzed by descriptive statistics, correlations, and content analysis. The healthcare managers perceived that digital tools facilitated a positive change in organizational work processes aligned with values and goals. Digital tools supported administrative tasks such as gaining control over responsibilities. However, 76 managers stated that certain tasks, including interactions with employees (e.g. performance appraisals and sick leave follow-up) and the building of an organizational culture, should not be performed using digital tools or using them only to a limited extent; for these tasks, they preferred in-person meetings. Norwegian healthcare managers' attitudes toward digital tools are generally positive, but there are areas where they find the tools less suitable. The results provide new insights into healthcare by indicating that many managers may have positive attitudes toward digital tools. However, digital leadership may not be applicable equally in all areas of healthcare managers' work. This raises the question of whether digital leadership can or should be exercised uniformly in every area of health services.

Why do firms adopt employee ownership? An industry perspective

PurposeThis paper offers a new perspective on the potential motivation for the adoption of employee ownership based on market power. Employee ownership may be linked to market power, either through contributing to firm growth that leads to market power or through industry leaders adopting employee ownership as part of rent sharing or a broader consolidation of market position. Both employee stock ownership plan (ESOP) coverage and product market concentration (PMC) have been increasing in the past two decades, providing a good opportunity to see if and how these are related.Design/methodology/approachThe authors predict ESOP adoption and termination using multilevel regressions based on 2002–2012 firm- and industry-level data from the Census Bureau, Compustat and Form 5500 pension datasets.FindingsThe authors find that the top four firms in concentrated industries are more likely to adopt Employee Stock Ownership Plans (ESOPs), while having an ESOP does not predict entering the top four, apart from firm-level predictors. Tests indicate the first result does not reflect simple rent sharing with employees but instead appears to reflect an effort by firms to consolidate market power through the attraction and retention (or “locking in”) of industry talent. Other positive predictors of ESOPs include company size, being in a high-wage industry and having a defined benefit (DB) pension.Research limitations/implicationsTo better distinguish among hypotheses, it would be helpful to have firm-level data on managerial attitudes, strategies, networks and monopsony measures. Therefore, future research using such data would be highly useful and encouraged.Practical implicationsThe paper includes implications for the potential usefulness of ESOPs in attracting and retaining talent and for the design of nuanced policy to encourage more broadly based sharing of economic rewards.Originality/valueWhile prior research focuses on firm-level predictors of employee ownership, this study uses market concentration and other industry-level variables to predict the use of ESOPs. This study makes a unique contribution, broadening the current thinking on firm motives and environmental conditions predictive of firm ESOP adoption.

Solid Waste Management Practices of Hotels in Tourism Industry

Current study attempts to study the solid waste management practices and managers attitude towards the implementation of such waste management practices. The study investigates about solid waste management practices, sources of wastes, attitude of managers and barriers in the way of implementation of these practices. Data were collected 50 managers of hotels from tourism sector. The collected data were analysed with the use of SPSS software. From the study it is found that, managers have better attitude towards the adoption of practices but, the attitude changes on the basis of change in rating of hotels. And another important finding reveals that the hotels show consistency in implementation of reduction practices but less dependence can be seen in reuse and recycling practices. This may be because of the obstacles said by the hotels. Most of them depends recycling centres than implementing a recycling program within the hotels. Government rules should be strong enough, which will change the overall attitude of hotels towards the implementation of waste management practices. Both the local authorities and management need to undertake steps to give training and knowledge to the employees. Equal demand is there for recycling centres as government rules. Authorities should be serious about installation of recycling centres. Introduction of strong rules and installation of recycling centres will eventually change overall attitude and adoption of practices by the hotels.

New Stream of The Indonesian Economy: Economic Empowerment and Islamic Entrepreneurship Culture In Islamic Boarding School

This paper aims to reveal the empowerment process carried out by BLKK Islamic boarding school and diagnose potential aspects that can be developed in realizing the goal of economic empowerment of Islamic boarding schools. This type of research is field research using a qualitative approach with locus on seven BLKK Islamic boarding schools in four regions, namely; district and city of Blitar, city of Kediri, district of Tulungagung, and district of Trenggalek. Through Kurt Lewin's theory of social change which includes three stages; unfreezing, moving, and refreezing, this paper finds that in the unfreezing and moving stages, all BLKK Islamic Boarding Schools are running well as program assistance is still running. However, at the refreezing stage, many BLKKs were difficult to develop. Because this stage needs to a spirit of entrepreneurship and independence that can take advantage of the existing potential, such as; the open mind set of the Islamic boarding school, the figures and influence of the kiai who can expand the external collaboration network, spreading alumni throughout the communities, and the BLKK building and equipment used as a production house and a place to improve the quality of human resources. The implication is the importance of the entrepreneurial attitude of Islamic boarding school BLKK managers in realizing the economic empowerment of Islamic boarding schools

The impact of cultural inclusion on human resource management practices

Abstract Companies need and want to become more inclusive entities. Inclusion encompasses a variety of dimensions, including gender equality and unbiased treatment because of sexual orientation. Cultural inclusion, however, is often overlooked. Based on available research, this article analyses critical Polish management practices and appropriate attitudes of managers towards employees from other cultural backgrounds. It also advocates organizational initiatives to improve the situation, especially in the context of the wartime mass migration of Ukrainian citizens to Poland.

Waste or resource? Investigating the interplay of structural d waste managers' household food waste interventions.

Globally, food waste is a significant environmental, economic and social issue. Food waste in landfill creates the potent greenhouse gas, methane, contributing to climate change, with its management predominantly falling to local governments. Despite efforts by many countries, and extensive infrastructure and market development funding, food waste continues to be landfilled, with apparently similar councils taking diverse approaches. Using a mixed methods study design, data was firstly collected from a National online survey of Australian council-based waste management staff (n = 183), with descriptive and factor analysis of the survey data revealing a strong sense of structural empowerment (PCA.75 to.90) and a preference for sourcing information from networks (48%). These results informed a series of semi-structured interviews (n = 43) which, after thematic analysis, provided rich insights into the attitudinal and situational interpretations council-based waste managers bring to decisions around household food waste management. Framed by four pillars of Structural Empowerment, the findings suggest that waste manager's attitude is equally as important as support, resources, and knowledge and that, despite mandates and targets, individual motivational factors and organisational paradigms determined decision-making. Identified barriers included perceived capacity constraints, inadequate focus on actionable interventions, and fragmented, uninspiring, planning. This article provides important insights around 1) leveraging networks for knowledge dissemination, 2) fostering capacity-building initiatives, and 3) advocating for sustained engagement with food waste diversion within councils. This underscores the need for additional research into evolving council typologies and effectively engaging key stakeholders to achieve food waste diversion targets and address climate change impacts.

Changes in care managers' positive attitudes toward dying patients compared to that of nurses by one-day online advance care planning communication training.

Culturally appropriate communication training programs for a wide range of professions that can be used during infection epidemics are crucial for advance care planning implementation. Starting in 2018, the Japanese Ministry of Health, Labour and Welfare made a major policy change, and doctors, nurses, and social workers, and care managers were identified in the guidelines as the professions that promote advance care planning. Motivated by the lack of online programs for Japanese care managers, we proposed a new one-day program. This study aimed to determine the changes in the positive attitude of care managers toward dying patients compared to that of nurses, which has been used in past literature as an outcome of advance care planning educational interventions, after administering the program in Japan. Before-after comparison study. Care managers were recruited through our website, ACP-Piece, http://plaza.umin.ac.jp/~acp-piece/piece.html. A questionnaire survey concerning positive attitudes toward dying patients was administered before and after the program on 28 August 2021. Sixty-six subjects participated in the training and 60 participants, including 14 care managers, consented to the study and completed the questionnaire surveys before and after the program. The Frommelt attitude toward care of the dying scores for care managers increased after the program (p-values, confidence intervals, and effect sizes: p < 0.001, -11.90 to -4.388, -1.252). After training, care managers had a significantly higher maximum score occurrence than nurses. Older care managers with advance care planning experience may have had a higher maximum score occurrence compared to younger, inexperienced participants. To our knowledge, this is the first to demonstrate the increased positive attitude scores toward dying patients after online communication training for Japanese care managers. The limitations of this study include the lack of evidence regarding reasons for score changes, long-term score changes, and effectiveness for patients and their families.

A GÊNESE DO COMBATE: AÇÕES DE REPRESSÃO À ESCRAVIDÃO CONTEMPORÂNEA NO BRASIL (1985-1995)

This article aims to analyze the actions of public agents aimed at combating contemporary slave labor on agribusiness farms located in the interior of Piauí and Maranhão, between 1985 and 1995. Initially, we address the conditions to which the workers were subjected. enslaved workers caught during inspections, highlighting the exhausting working hours, debt mechanisms and the precariousness of accommodation and food provided by companies. Next, we demonstrate the attitudes of scouts and managers of rural properties committed to compromising inspections, as well as the articulations established between different institutions to make operations viable and overcome recurring difficulties in the historical context, characterized by the lack of effective policies to combat the problem. Regarding these questions, we sought support in the research of Ricardo Rezende Figueira (2004), Ângela de Castro Gomes and Regina Beatriz Guimarães Neto (2018). Furthermore, we made use of a variety of empirical materials, such as: newspaper sources, mainly the newspapers Diário do Povo and O Estado, inspection reports and publications from the International Labor Organization (ILO).

Customer pressure and environmental stewardship: The moderator role of perceived benefit by managers.

Nowadays, environmental issues and cleaner products are interest to many customers, considering whether to buy or continue using a product. This will affect the perception, attitude of upper managers in the process of strategic choices and operational management behavior. This study is based on the Upper Echelon Theory, research under the influence of customer pressure to attitude toward the environmental, decision choices for cleaner production strategies, implementation of environmental management accounting towards achieving green competitive advantage of Vietnamese manufacturing enterprises. In addition, the role of two moderator variables: (1) perceived benefit of cleaner production strategies and (2) perceived benefit of environmental management accounting in the research model is also considered. This study surveyed 234 CEOs of Vietnamese manufacturing enterprises. This study employed PLS-SEM, version 3 for data analysis. Results have shown that all relationships are statistically significant. Moderator variables have a statistically significant and positive impact in relationships in which they play a moderator role. This study helps CEOs realize the importance of producing products that are customer-oriented, environmentally friendly, and the implementation of environmental management accounting will have a strong impact on achieving a sustainable competitive advantage.

Financial management of the company. Are there differences of opinion between owners and managers in the SME segment?

Research background: Financial management of small and medium-sized enterprises is an important area of corporate governance. The quality of financial management has a significant impact on the sustainability and development of these enterprises. In this context, there is a scientific interest to investigate how aspects of financial management are perceived by business owners and how they are considered by business managers. Purpose of the article: The aim of the article is to define and quantify the important attitudes in the field of financial management and to make a comparison of the attitudes of owners and managers of SMEs in this area. Methods: In order to achieve this objective, an empirical research was conducted to investigate the attitudes of small and medium-sized firms in the area of financial management, was conducted in June 2022 in the Czech Republic and Slovakia. In the Czech Republic, the total number of respondents was 347, of which 170 (49.0%) were owners and 177 (51.0%) were managers in senior management positions. In the Slovak Republic, the total number of respondents was 322, of which 179 were owners and 143 were managers. Findings &amp; Value added: The attitudes of owners and managers in understanding the most important aspects of financial management are relatively high in both countries, and these attitudes were similar. Perceptons of financial risk differ between owners and managers in the Czech Republic. Financial risk is better perceived in the category of managers than in the category of SMEs owners. The correct perception of financial risk in Slovakia is at a slightly higher level than in the Czech Republic, while the perception of owners and managers is very similar. Business owners in both countries confirmed that they are better able to manage financial risks in the firm than managers (however, these differences were not statistically significant). Managers in Czech firms were more positive about financial performance compared to owners (statistically significant difference). Similarly in Slovakia (however, this was a statistically insignificant difference). These findings may be inspiring for the scientific field and also for economic policy in these countries.

Accountability, Transparency, Managerial Attitude and Muzakki’s Trust: A Study on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Trust is an essential aspect to be fostered between muzakki (those who contribute zakat) and zakat amil institutions to optimize zakat collection. Accountability, financial report transparency, and managerial attitude are crucial for zakat amil institutions to enhance muzakki's trust. This research aims to examine the influence of accountability, financial report transparency, and managerial attitude on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. This study utilized nonprobability sampling with an incidental sampling approach. The data used were primary data collected through questionnaires distributed to 60 respondents who are muzakki contributing zakat to the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. The results of the research indicate that accountability, financial report transparency, and managerial attitude have a positive influence on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Croatian hotel managers’ attitudes towards environmental management systems: perceived benefits and barriers

Researchers have pointed out significant adverse environmental impacts of the hotels and suggested environmental management systems (EMS) as a solution for identifying, managing and mitigating those impacts. EMS are adopted by the top management members based on perceived benefits and implementation barriers. The purpose of this study is to explore the attitudes of general managers from Croatian hotels about perceived benefits of and barriers to EMS implementation. Data was collected with online questionnaires from April to June 2021. Sample included 32 general managers, representing hotels from Istria, Kvarner, North, Central and South Dalmatia. Collected data was analysed using descriptive statistics. Croatian hotel managers perceive improved reputation and sustainable resource governance, followed by cost reductions as the main benefits of EMS. Administrative burden, lack of human resources and lack of knowledge are perceived as the most significant barriers for managers of hotels with implemented EMS, while implementation costs, lack of human resources and infrastructure changes are perceived as considerable barriers by managers from hotels without EMS. The results of this study provide an insight about the perceived benefits and barriers of EMS in Croatian hospitality sector contributing to the field by testing the findings of previous research in different context.