Diversified Organizations Research Articles

БЮДЖЕТИРОВАНИЕ КАК ИНСТРУМЕНТ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ПРОМЫШЛЕННОЙ ОРГАНИЗАЦИИ

The article presents the impact of budgeting processes on the efficiency of an organization. The types of notations used in practice to describe the processes of formation and adjustment of budgets are determined. The relationship between the main types of budgets in the company is highlighted. The stages of building a budgeting system in a diversified organization have been identified. The content of regulations in the budgeting system, as well as their place and role in the income and cost management system, have been clarified. The relationship between scenario planning in a company when developing a strategy with various types of budgets is considered.

Social strategies for information technology adoption: Social regulation process of mandated enterprise social network systems

In knowledge-intensive organizations, such as IT companies or consultancy firms, knowledge and knowledge sharing constitute key resources for competing in a dynamic business environment. To enable knowledge sharing, large, diversified organizations increasingly introduce Enterprise Social Network Systems (ESNSs) to connect employees and teams working in geographically distributed units. Although previously the literature on the introduction of IT tools primarily focused on functional objectives, many questions remain regarding the influence of power dynamics on the ESNSs adoption process. Through the lenses of institutional and social regulation theories, this paper aims to better understand the interactions between the organization that mandates the use of ESNSs and the actors expected to adopt it. Our results point to three types of strategies the different actors implement to align their own practices with the logics the new social networking tool introduces, namely: 1) the parallel use strategy, 2) the overuse strategy, 3) and the tolerant strategy.

Design types in diversified city administration: The case City of Helsinki

Design is increasingly used to develop public services, and considerations have arisen regarding how to gain best value from it. Design ladders and design maturity models are commonly also referenced in the public sector, but we argue that their adequate use must rest on an informed view of the diversity of design activities in public-sector organizations. The world’s major cities are large and highly diversified organizations. Our inductive case study of one of them, the city of Helsinki, reveals 23 design activities, distinct in terms of the process, outcomes or agency that design has. These activities can be grouped into six different clusters. These lay the ground for each other and support the cultural transformation of the organization into being a more citizen-centric organization. At the same time, they also create a design management challenge and confusion over what ‘design’ is and what it can do.

Особенности системной оценки деятельности многопрофильной медицинской организации: оптимизация обеспеченности кадрами

A model for the analysis of some indicators of a systemic assessment of the activities of a multidisciplinary medical organization is proposed: the integration of the indicator of staffing of a medical organization and the financial performance of medical organization is analyzed. The main performance indicators of the medical diversified organization are listed and the results of their c orrelation analysis with the indicators of the group of financial indicators are presented.

Synthesis, characterization and solution behaviour of culturally diversified organization

The study aimed to identify important variables associated with policies, processes and procedures for culturally diversified organizations. Further to identify which factor among the policies, processes and procedures is the most prerequisite for culturally diversified organizations. For the study, a survey method was employed. 153 Data were collected from companies in the service industry. For the study HR managers were considered as the samples. The data samples were chosen using a simple random sampling technique. From the result obtained, it was found that; the Retention Strategies, Talent Management and Salary Reviews policies are most important for the culturally diversified organization. Also, evaluation by observing how people spend their time in the job, interviewing with existing company people periodically and Understand the career path progression of employees and their desire are important process to be considered for a culturally diversified organization. Similarly, the Compensation system, hiring guidelines and Chain of Command procedures are considered to be important for evaluating procedure in a culturally diversified organization. It can be further perceived that the male HRs indicates Procedure and Policy are an important factor to be considered for a culturally diversified organization. While the female HRs indicates Procedure and Process are an important factor to be considered for a culturally diversified organization.

Organizational decision-making behaviour related to ethical issues, developing scale with special reference to “inter-variable circular causality and religious (Islamic) discourse”

PurposeThis paper aims to seek to develop and validate the scale for organizational decision-making behaviour related to ethical issues, which addresses the issue of framing the dependent variable in a dichotomous way in organizational ethical decision-making (EDM) models and complementing the inter-variable circular causality model within the purview of Islamic banking with Quranic orientations.Design/methodology/approachThis study adopted both exploratory and confirmatory approaches. A total of 362 responses were collected from banking practitioners in the United Arab Emirates using a self-administered questionnaire. Content validity test (CVT) and factor analysis were used to refine measurement items and define as well as validate the scale, respectively. Further, the validated factors/scales were tested using the theoretical underpinning of the inter-variable circular causality model with Quranic orientations.FindingsCVT refined the measurement items, and it enhanced the qualitative aspect of the proposed scale. Total three dimensions extracted, i.e. “awareness,” “attitude” and “standards” through exploratory factor analysis and evidence of validation of measurement scale/construct reported through confirmatory factor analysis. Further, a significant inter-variable circular causal relationship was found among the validated dimensions and analysed with an Islamic perspective.Research limitations/implicationsStudy constraints the population into a single industry and a single country. Future studies are suggested to use the newly developed scale/construct in decision-making models and obtain the overall model fit by considering population from diversified organizations and multi countries.Practical implicationsComprehensibility of organizational behaviour has always been critical for the efficient functioning of organizations, especially where the situation involves ethical concerns. The proposed scale can be used as a tool to assess the organizational decision-making behaviour related to ethical issues, particularly where the studies intended to examine the determinants of organizational decision-making behaviour related to ethical issues through decision-making models.Originality/valueWhile there is ample literature attempted to examine the organizational EDM, particularly on evaluating determinants of EDM, the majority of the studies have failed to frame the dependent variable of the EDM models adopted for the study in such a manner that is in line with the objective of the study. Although some of the literature suggest the theoretical aspects to address this issue, to date, no work has been done that attempted to develop and validate the scale for the theoretical aspects recommended and confirm with the inter-variable circular causality model. These serve as justification for undertaking this study.

Induced Agricultural Production Organizations under the Transition of Rural Land Market: Evidence from China

This paper focuses on the impact of a new rural land reform, the Separation of Three Rights Reform, on changes in China’s agricultural production organizations. We illustrate the impact of market and nonmarket mechanisms on allocating agricultural production factors under the new rural land market transition through a land system and factor allocation model. Based on the expansion paths of different types of factors in the model, we classify the development of Chinese agricultural production entities into “extensional expansion,” “labor-intensive expansion,” “land-intensive expansion,” and “exit of agricultural production.” These agricultural production paths correspond to agricultural enterprises, family farms, agricultural cooperatives, and small farmers’ exit. Further, empirical and economic geography analysis results show that the interaction of market and nonmarket mechanisms is the main drive that induces the current diversified organizations in rural China. Thus, this paper provides a comprehensive explanation of changing patterns of an agricultural production organization under the transition of the rural land market.

Adaptation or Exaptation? Search and Resource Redeployment as a Response to Environmental Shocks

Environmental shocks can significantly alter the organization’s opportunity landscape and trigger the search for new solutions. However, adaptive search is frequently insufficient to recover from a major disruptive shock. We analyze an alternative search method, exaptive search – applying existing solutions to new problems – as a potentially useful response to such shocks, using an NK model of exaptive and adaptive search. We find that the optimal search response to disruptive shocks is that of an initial phase of exaptive search, wherein organizations repurpose their existing resource bundles to address the suddenly changed needs of the business environment, followed by adaptive search to adjust these resource bundles to their new uses. We further find that exaptive search is particularly fruitful in relatedly diversified organizations.

Dynamic analysis of emergency inter-organizational communication network under public health emergency: a case study of COVID-19 in Hubei Province of China.

Public health emergencies, especially major infectious diseases, may cause global crises. Timely and effective communication is essential for response to such incidents. However, the emergency response to such incidents usually lasts longer and break out repeatedly, and the existing static emergency communication network (ECN) analysis cannot fully reflect the dynamic information interaction between organizations during the emergency process. Therefore, this article takes the recent COVID-19 epidemic in Hubei, China as a case, and uses social network analysis to reveal the dynamic evolution of communication networks, positions, roles, and tasks of organizations from the time dimension. The results show that: (1) the ECN has changed from concentrated to decentralized over time; (2) the positions and roles of participating organizations in the ECN has changed, but there are still a few key organizations that at the central position in all phases of emergency communication; (3) the core tasks have changed due to emergency needs at each stage; (4) under the concentrated management system, the core organization of the ECN mainly comes from government organizations. The research results reveal the dynamic evolution of communication networks between different types of emergency organizations, which is beneficial to guide emergency management of public health emergencies. In actual emergency, the emergency communication mode should be dynamically adjusted based on the characteristics of the emergency situation at different stages, comprehensively using the advantages of the concentrated and decentralized emergency network. In addition, communication between different types of organizations such as governments, research institutions, and enterprises should be strengthened, and channels for diversified organizations to participate in emergency communication should be set up. The research helps to improve communication between emergency response organizations and is of great significance to controlling and reducing the harm caused by public health emergencies.

Strategic planning, strategy map and management control: a case study

Purpose This paper aims to explore the relationship between the components of the management control system (MCS) based on the reform process of the management system of China Resources Group and the influence of these components on the implementation effect of MCS. Design/methodology/approach This study uses an exploratory research method and an open-ended grounded theory approach to conduct six formal investigations and several in-depth interviews with employees and senior management in China Resources Group. This paper supplements these data by performing a documentary analysis of the internal documents of China Resources Group such as the statistical yearbook, business plan and meeting records. Findings This study puts forward four propositions. The formal strategic planning process creates an application environment for the strategy map and balanced scorecard (BSC), making it easier for an enterprise to adopt these tools. The combination of the strategy map and formal strategic planning helps to build the logical relationship between strategic goals and budget goals and strengthens the correlation between budget and strategy. In diversified organizations applying MCS, the strategy map and BSC facilitate the implementation of the strategy for specialized business units, while the financial measure system facilitates the implementation of the strategy for diversified business units. Strategic boundaries based on financial measures in the MCS help organizations determine the scope of strategic choices before implementing strategies. Research limitations/implications Because of the chosen research approach, the research results may lack generalizability and the influence of the strategic planning process on budget participation, budget slack and other budget behaviors has not been fully discussed. Therefore, future studies are expected to provide more evidence regarding strategic planning and budget behaviors. Practical implications Before establishing a strategy map and BSC, the enterprise should consider the application environment to ensure their feasibility and legitimacy and construct the BSC system under appropriate conditions. A formal strategic planning process should be formed within the enterprise; that is, a set of detailed management methods should be adopted and clear rules should be used to support the enterprise management control process. The enterprise should add strategic boundaries to the MCS to determine the scope of strategic choices and the budgeting bottom line. Originality/value This paper sheds light on the impact of the formal strategic planning process on the organization and contributes new evidence on the key success factors for implementing the strategy map and BSC, enriching the researchers’ understanding of the applicability of the BSC.

The impact of diversification on task performance: Evidence from kidney transplant centers

AbstractResearch SummaryEven when diversification is beneficial, entry into a new business can negatively affect the performance of the firm's existing business(es). We examine transplant centers that diversified from kidney transplants into liver transplants, focusing on how patient age can affect the costs associated with diversification. We find that diversification into liver transplants resulted in worsened quality performance in kidney transplants for younger patients, whose cases were less likely to be unexpectedly complex. For older patients, whose cases were more likely to have complications, the negative effect of diversification was offset. Our findings suggest that in health care the costs of diversification can be sensitive to patient characteristics, making focused organizations desirable when task complexity is low, while favoring diversified organizations for more complex tasks.Managerial SummaryWhen firms diversify into new activities, the increased coordination may worsen performance in their original, prediversification activities. We show how this change in performance depends on the characteristics of the work itself. We examine kidney transplant centers that diversified into liver transplants. Young patients, who are typically less complex to treat, had worse outcomes when centers diversified. However, for the oldest patients—generally the most complex to treat, with the greatest chance of complications—diversification was associated with slightly improved performance. This suggests that while coordination is difficult, organizations that diversify may be able to acquire coordination skills that can be applied to more complex tasks. Simpler tasks are unlikely to benefit from these skills, and thus we find worsened performance in these tasks after diversification.

Responsible Accounting in the Hospitality Industry

Nowadays, due to globalization and intensified market competition, management attention has to be focussed on efforts where they will do the most good. In order to survive, especially in the service industry, Managers in the new business environment need more relevant cost and performance information on the organization’s activities, processes, products/services and customers. The task of management accounting is to prepare this accounting information, which has the possibility to indicate what costs, revenues and results should be. Responsible accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. These parts or segments are referred to as responsibility centers that include: revenue centers, cost centers, profit centers and investment centers. This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements include revenue for a revenue center, costs for a cost center, a measure of profitability for a profit center and return on investment for an investment center.

Role of It among Multi-Generational Workforce in Banking Sector

Today organizations recruit & retain Multi-Generational Workforce (Age Diversified Workforce) which consists of employees from five different generations having diversified competency. It is always a great challenge for organizations to retain & motivate a Multi-Generational Workforce to achieve their goals & objectives in a competitive era. The growth and development of an age diversified organization depends upon the performance (PFM) level of personnel working in the organization and their PFM level depends upon both ability & adaptability. As banking sector is automated & every activity is done with the help of computers (IT) it is very tough for banks to deal with multi-generational workforce effectively. The banking sector consists of multi-generational workforce who are different in thought, ideology, attitude & perception & they adapt technology differently. Traditionalist, the silent generation is completely resist to accept technology whereas Baby boomers are little bit sound in technology. Similarly Gen-X is technology friendly & uses technology to make work life balance whereas Gen-Y, the tech savvy generation is completely attached with technology & finally Gen-Z the 5G who is more advanced in technology & cannot walk a single step without the help of IT. In India with the introduction of New Economic Policy (NEP), there was enormous change in banking sector. There was enough scope for private sector banks (LPG, policy) which came to be known as “Tech savvy Banks of New Generation”. The introduction of IT paved new wave of automation in banking sector which enhanced performance & at the same time faced challenges regarding adaptability. It is an attempt to study the importance of IT in banking sector & the challenges faced by banks regarding the adaptability of IT as banks lead a multi-generational workforce. The remedial measures are suggested to bring the compatibility of workforce with IT & strategies with the help of which the workforce will attain its goals & objectives & gain competitive advantage. To test hypotheses “Independent t test” have been conducted.

The most important stages in the formation of a consumer cooperation system

This article attempts to analyze the stages of the formation and development of the cooperative movement in Russia, one of the most important sectors of the economy in which the most important activities are carried out to meet the needs of the rural population. Consumer cooperation in Russia has a nearly two-century history. During this period of its diversified activity, both positive and negative trends are clearly visible. However, despite this, consumer cooperation has maintained its identity, regardless of the political and economic changes in the country. Currently, consumer cooperation in Russia is a diversified economic organization, integrated into a market economy, which does not exclude its fulfillment of a significant amount of social functions.

The importance of the Polish pharmaceutical market for the economy

The pharmaceutical market is one of the most developed sectors of the global economy at present. The largest pharmaceutical companies flexibly are shaping business models, giving up the consolidation and incorporations for forming diversified organizations concentrated on special fields, restructuring one's research-developmental centres. And so analysis of legislative acts, as well as reports and financial statements of the Polish pharmaceutical industry is a purpose of the work – with the pressure on his development, the production, the sale and planned action with reference to the national economy. Contents and materials, based on which they made following analysis, were based above all on data received directly from pharmacies and pharmaceutical companies. Research methods concentrated on the literature review and an own statistical analysis and descriptive.

Exploration and establishment of national clinical research center for aging and medicine at Huashan hospital

In consideration of the population aging and growing demands for elderly health care, medical institutions in China are faced with severe challenges. Medical knowledge, given its potential to guide clinical practice, cannot apply to clinical practice directly, and a synergy research network should be built among diversified organizations instead. Authors of this paper described the roadblocks against building a medical synergy network, and presented the experiences of Huashan Hospital, Fudan University in its exploration and development of National Clinical Research Center for Aging and Medicine. In view of major setbacks such as the absence of the following factors, namely the trust towards medical evidences produced in other facilities, a trans-organizational information sharing system, a referral procedure, clear requirements at hospital management level, and a well-functioning reimbursement mechanism.Hence the hospital is required to enhance its functionality of clinical research and play a more active role in the clinical research eco-system. Key words: Clinical; Clinical research; Synergy mechanism; Value chain

USING ACCOUNTING INFORMATION FOR STRATEGIC DECISION-MAKING IN A MULTI-SEGMENTED COMPANY

The reason of being of corporate accounting is not only to record, interpret and present data about existing business processes, but also to provide information for supporting main decision-making activities of management. This article presents basic problems outlining the relationship between accounting and strategic management of companies. The main ideas are connected with the philosophy of presenting information in financial and management reports, on the one hand, and the levels of management activities and their relationship to the development strategy of the organization, on the other hand. The aim is to trace the relationship between the segmental accounting and the strategic management of diversified organizations and to highlight problem areas, deserving management attention. The research methods of analysis and synthesis have been used. The outcomes of the research show that choosing a proper cost structure and allocation basis at operating segment level will contribute to increasing the capabilities of managers to make better corporate strategic decisions.

Complete chloroplast genome sequence and comparative analysis of loblolly pine (Pinus taeda L.) with related species.

Pinaceae, the largest family of conifers, has a diversified organization of chloroplast (cp) genomes with two typical highly reduced inverted repeats (IRs). In the current study, we determined the complete sequence of the cp genome of an economically and ecologically important conifer tree, the loblolly pine (Pinus taeda L.), using Illumina paired-end sequencing and compared the sequence with those of other pine species. The results revealed a genome size of 121,531 base pairs (bp) containing a pair of 830-bp IR regions, distinguished by a small single copy (42,258 bp) and large single copy (77,614 bp) region. The chloroplast genome of P. taeda encodes 120 genes, comprising 81 protein-coding genes, four ribosomal RNA genes, and 35 tRNA genes, with 151 randomly distributed microsatellites. Approximately 6 palindromic, 34 forward, and 22 tandem repeats were found in the P. taeda cp genome. Whole cp genome comparison with those of other Pinus species exhibited an overall high degree of sequence similarity, with some divergence in intergenic spacers. Higher and lower numbers of indels and single-nucleotide polymorphism substitutions were observed relative to P. contorta and P. monophylla, respectively. Phylogenomic analyses based on the complete genome sequence revealed that 60 shared genes generated trees with the same topologies, and P. taeda was closely related to P. contorta in the subgenus Pinus. Thus, the complete P. taeda genome provided valuable resources for population and evolutionary studies of gymnosperms and can be used to identify related species.

Knowledge Management in Sri Lankan Indigenous Organizations: A Case Study on Mask Carving Industry

Knowledge management is recognized as a prerequisite for the survival and progression of a society. Mainstream research is too focused on studying knowledge management practices in private and public sector organizations. It signifies a significant gap in the literature, in relation to knowledge management research in indigenous organizations especially in Sri Lanka. Sri Lanka is a country rich in diversified indigenous organizations which satisfy the economic and societal needs of local people since ancient times. Knowledge management practices of indigenous organizations were shaped and reshaped by the changes of Sri Lankan society. The purpose of this paper is to uncover knowledge management practices in the indigenous mask carving industry and examine the urgent need to build and preserve the indigenous intellectual capital of Sri Lanka to participate effectively in the knowledge economy. Consequently, the paper specifically examines knowledge creation, knowledge codification, knowledge sharing and knowledge forgetting of a well-known mask carving generation in Sri Lanka. Case study approach was employed to understand knowledge management practices where observation, semi-structured interviews, and visual methods were used to gather the required data. Folklore and traditional ceremonial chanting were interpreted. The case study reveals that, the tacit knowledge is the predominant form of knowledge in indigenous organizations therefore the effort taken to codify knowledge was limited. It further reveals knowledge sharing was restricted within the industry, leading to knowledge forgetting, which is the key barrier for the survival of indigenous organizations in the present volatile and turbulent environment. Finally, the paper suggests the urgent requirement to build, store and preserve indigenous knowledge for the survival and progression of Sri Lanka, before important elements in indigenous knowledge is irretrievably lost.

Inter-organizational network in Indonesia during disasters: Examples and research agenda on disaster management

Indonesia is facing various type of disaster risks, each with its own nature (sudden or slow onset, purely natural or man-made) and coverage of affected areas. Whereas science, technology and engineering intervention requires different modalities for each hazard, little has been known on whether the institutional setup and organizations involvement requires a different or similar types of intervention. Under a decentralized disaster management system, potential involvement of international organizations in response and growing diversified organizations involved in responding to disaster, it is important to understand the nature of inter-organizational network during various type of disasters in Indonesia. This paper is mixture of in-depth literature review and multiple case studies on utilization of social network analysis (SNA) in modelling inter-organizational network during various disasters in Indonesia.