Organizational Decision Research Articles

Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes

The situations in which accounting is practiced raise moral concerns about customer and employee safety, community welfare, environmental sustainability, and human rights. Traditional accounting practices, such as budgets and performance measurement systems, have been widely regarded as ‘crowding out morality’ by objectifying the people affected by a firm's actions. In two North American utilities, we observed a stepwise structured process of moral reflection (which we identify as an instance of Rawls's reflective equilibrium approach), in which accounting, in the form of the risk appetite radar, helped guide executive decision making informed by moral principles. We develop two dimensions of accounting's role as ‘moral interlocutor’: enabling organizational value consensus and organizational value coherence. We identify three features of the observed accounting practice that enable it to act as moral interlocutor: subjectification rather than objectification of potential victims of the firm's actions; de-monetization, that is, considering trade-offs in terms of multiple organizational values, not only in terms of cost; and visualization of the organizations' moral principles on value priorities and how they are shaped by organizational decision making and action. The accounting visualizations did not only enable executives' reflection on rights and wrongs, but also triggered a fuller and richer moral vocabulary that was used for complex decision making involving, for instance, automation and the risk of suicides.

Development of the logistics potential of railway transport

An analysis of freight transport statistics over the past 10 years shows sensitivity to political influences from almost all modes of transport to one degree or another, including rail. At the same time, the participation of rail transport in the total volume of freight traffic in recent years can be estimated at 17–18 %. In recent years, there has been a trend towards an increase in the railway transportation sector in the total volume of freight. In order to ensure the technological sovereignty of the Russian Federation, it is necessary to take a number of technical, organizational and managerial decisions to offset the negative consequences. The development of domestic logistics potential involves the development of international transport corridors that will connect the macroeconomic regions of the north, south, east and west. This will certainly have an impact on the global economy as a whole. Therefore, the main task is to develop effective interaction between participants in transport processes both on related modes of transport, as well as the largest representatives of the operator and logistics business, cargo-forming enterprises. In this regard, the current situation has been analyzed using a tool to identify competitive advantages in the domestic market and in conditions of global competition.

The Role of Decentralised Managers in Decision-Making in a Large Industrial Company

The importance of decentralised managers in the organisational decision-making process has been the subject of studies advocating different concepts. This study aims to comprehend the role of decentralised managers in the decision-making process of a large industrial company. To this end, the case study method was adopted. Semi-structured interviews were conducted with the organisation’s top manager and decentralised managers. Based on the results of this investigation, it was possible to see that the organisation’s decentralised managers have a high degree of influence on the decision-making process and are responsible for adapting strategies and decisions according to the specific needs of their areas of activity. Therefore, this study significantly contributes to the theoretical and practical understanding of organisational decision-making processes. Furthermore, it provides a valuable foundation for further research into the decision-making processes of decentralised managers, thereby addressing a gap in the existing literature on their influence on organisational decision-making.

Deciphering the global research trends and significance of moral intelligence via bibliometric analysis.

Moral Intelligence (MI) as a concept has gained importance in recent years due to its wide applicability in individual, organizational, and clinical settings or even policy making. The present study employed Bibliometric analysis to understand the emerging topics associated with MI and its global research trend. This paper's primary aim was (i) to explore the temporal and geographic growth trends of the research publication on MI. (ii) to identify the most prolific countries, institutions, and authors, working on MI, (iii) to identify the most frequent terminologies, (iv) to explore research topics and to provide insight into potential collaborations and future directions, and (v) to explore the significance of the concept of moral intelligence. Bibliometric analysis was used to understand the emerging topics associated with MI and its global research trend using the SCOPUS database. VOS viewer and R were employed to analyze the result. Through the analysis conducted, the development of the construct over time was analyzed. Results have shown that Iran and the United States and these two combined account for 53.16% of the total country-wise publications. Switzerland has the highest number of Multi-county publications. Authors from Iran and Switzerland have the most number of publications. Emerging topics like decision-making, machine ethics, moral agents, artificial ethics, co-evolution of human and artificial moral agents, green purchase intention etc were identified. The application of MI in organisational decision-making, education policy, artificial intelligence and measurement of moral intelligence are important areas of application as per the results. Research interest in MI is projected to increase according to the results delineated in this article.

Characterizing the capability frontier: Key attributes determining the development of capabilities

AbstractSystem Dynamics research on capability traps, where organizations remain in low capability and performance equilibrium because of poor resource allocation, spans over two decades and various industries, including agriculture, industry, and humanitarian aid. However, there is a gap in understanding how specific capability attributes affect resource allocation decisions. This study advances the capability trap literature by developing a theoretical model analyzing how key capability attributes—development time, erosion time, and productivity—impact organizational performance and managers' decisions. We introduce the concept of a “capability region”, an attractive area for capability investments, delineated by a “capability frontier” determined by threshold values of these three attributes. This model helps managers understand the factors driving capability development and supports better decision‐making, especially in sustainable practices. By identifying where sustainability‐related capability investments are likely to succeed, this research offers practical guidance for organizations to escape or avoid capability traps, promoting sustainable growth and adaptation.

The Relevance of Marketing to the Accounting World

This article analyzes and presents the relevance of marketing for accounting, so that the accounting market has been growing and developing and qualifying its services provided, but with the excess of accounting firms, it is necessary for it to stand out in the square, due to the competition from other offices, for this accounting marketing has been used with a tool that guides and qualifies the accounting professional. It will have the purpose of demonstrating tools and techniques that helped the accounting professional in seeking to better serve his client, both internal and external, so that the entrepreneur understands that the accountant will be part of the organization's decision-making. Based on bibliographic research, the article will show how important it is for accounting to work together with marketing, improving its services, promoting its products and understanding its customer so that it can clarify doubts such as; What better calculation regime should the entrepreneur fit and know how to pass on this information to his client or even future client

A Taxonomy of Knowledge Management Systems in the Micro-Enterprise

Knowledge Management Systems enhance innovation, increase operational efficiency, and improve decision-making in business organisations. The administrative and resource overheads required to implement and maintain such systems inherently exclude the smallest of firms from reaping these benefits. This research aims to identify, evaluate, and summarize the distribution of research on knowledge management and supporting systems across business size classifications with a particular focus on micro-enterprises. It also seeks to establish if existing knowledge management models, practices, and systems have invested due consideration in their design to cater for the limited resources typically found in the micro-enterprise. It contributes new insight into the applicability of knowledge management systems to micro-enterprises and it stimulates a possible re-think of how such systems can cater to the specific constraints of this prolific business type. This taxonomy is the result of a thorough analysis of 168 research papers from a total of 10511 papers published in reputable conference proceedings since 2012. It focuses on key knowledge management themes covered, including the size of the enterprise, the adoption challenges, the potential benefits, the technologies used, and the aspects of the knowledge management cycle that are being employed. Furthermore, it draws on this analysis to highlight the appropriateness of existing knowledge management systems to the distinctive risk and opportunity characteristics of the micro-enterprise.

How to better communicate the likely effectiveness of proposed training: Interpreting meta-analytic results for (and with) an applied audience

ABSTRACT Whether to develop and/or conduct training can represent a significant decision for organizations due to associated financial, personnel, and time demands. Various stakeholders in that decision will want to know what to expect from such training, including its likely effectiveness. Informing such stakeholders of the magnitude of relevant previous results – from a single study or, better, from studies aggregated via a meta-analysis – can help their decisions to be as informed as possible. But explanations of the size of training effects as found in the literature are not always phrased in a way easy for an applied audience to understand. This brief article clarifies the ‘percent improvement due to training’ interpretation of d, and extends it to differing rates of pre-training success. This in turn suggests that customer involvement in estimating appropriate base-line success rates could make interpretations of the degree of training effectiveness more organizationally specific and hence more useful.

Clinical decision-making process and distributive justice: The mediating role of economic analysis. Empirical evidence from Italy.

The COVID-19 pandemic has not only tested the resilience of public health systems but also underscored the criticality of allocative choices on health resources. These choices, however, are not confined to health emergencies but are integral to public health decisions, which inherently grapple with limited resources. In this context, physicians play a pivotal role as the architects of clinical actions in various scenarios. Therefore, doctors are called upon to make their decisions by considering not only the criteria of clinical appropriateness but also the ethical aspects linked, in particular, to the principle of justice. Indeed, the assessment of the effectiveness of a treatment for a particular patient must be balanced against criteria of equity and justice for the whole. To be fully applied, the principle of justice presupposes the use of economic evaluation techniques designed to drive the organisation decisions by effectiveness and efficiency. The present paper aims to empirically analyse whether and to what extent economic evaluation is known and used by doctors in healthcare decision-making and, therefore, what the most widespread approaches are used in such processes. In particular, this paper intends to present the results of an empirical study on a sample of doctors registered with the Order of Physicians in Lombardy (Italy), one of the areas most affected by the COVID-19 pandemic. The research reveals a particular awareness of the criticality of allocation issues accompanied by a lack of knowledge of the economic evaluation techniques or, more broadly, by an almost total disuse of financial criteria. The main reasons are doctors' need for more knowledge of these tools and insufficient availability of economic information at the country system level. In the conclusion, we propose some suggestions to facilitate the transition to more current decision-making models consistent with the characteristics of more advanced national healthcare contexts.

Training effectiveness evaluation: Advancing a Kirkpatrick model based composite framework

The present study aims at ideating a quantitative protocol to evaluate effectiveness of training programmes especially meant for farmers, farm women, and rural youth. The specific objective was to develop a robust framework for measuring the effectiveness of rural training programmes organized by the Farmers Training Centres (FTCs) of India. Kirkpatrick’s training evaluation model provides us the foundation to design a four-dimensional composite framework based on range-based indicator normalization, principal component analysis based indicator weight estimation, and rank correlation based framework sensitivity testing. We used cross-sectional primary data generated through household survey and personal interviews with randomly selected one thousand trainees to test and validate our proposed protocol. Applying it on our evaluation target we find that the degree of effectiveness of the training programmes varies; one in every four training programmes may not be effective. Trainees’ reactions on various aspects of the training programmes may have positive and significant influence on learning. Training outcomes may be linked with the trainees’ post-training changes in behaviour. A sensitivity test confirms that the proposed framework is not susceptible to changes in weighting schemes, implying robustness of indicator selection. The findings offer dissection of individual training programmes guiding policy decisions for a training organization. The proposed framework enriches the Kirkpatrick’s training evaluation model by offering standardized indicators for training effectiveness evaluation.

Navigating market waves: How CEO political ideology shapes the currents of innovation-induced tourism value

The upper echelons theory postulates that the cognitive frameworks of top executives shape organizational decisions and behaviors. Based on this theory, this study contributes to the literature by analyzing the effects of the chief executive officer's (CEO) political ideology and political climate on variations in the market value of tourism firms resulting from their innovation activities. An empirical application was conducted on major U.S. hotel companies that have traded on the stock market for the last 25 years (1998–2022) and made innovation-related announcements. This application shows that, although the implementation of innovative activities positively affects a firm's market value, both the CEO's political ideology and the political climate influence the degree of change in the said market value. This study has fundamental theoretical implications for upper echelons theory by improving the understanding of how cognitive diversity derived from political ideology influences decision-making and its outcomes.

The Future of Work and Human Sources: an Evaluate of Rising Tendencies and Hr's Evolving Function

In the dynamic landscape of the twenty first century, the intersection of technology, globalization, and moving societal expectancies is reshaping the future of labor. This paper delves into the multifaceted dimensions of this modification, providing a comprehensive review of emerging tendencies and the evolving function of Human Resources (HR) in navigating this new generation. The rise of automation, artificial intelligence, and remote work has caused a paradigm shift in organizational systems and worker expectancies. As businesses attempt to remain competitive, the combination of superior technologies necessitates a re-evaluation of traditional HR practices. This paper explores the impact of technological advancements on task roles, skill necessities, and the overall worker revel in. Globalization has blurred geographical obstacles, fostering numerous and multicultural places of work. HR specialists are confronted with the mission of handling a group of workers that spans across different time zones and cultural contexts. The paper examines the techniques HR departments appoint to foster inclusivity, cross-cultural collaboration, and effective communication in this globalized work environment. The evolving nature of labour additionally brings forth the importance of worker wellbeing and mental fitness. As corporations understand the link between worker delight and productivity, HR plays a pivotal position in enforcing tasks that prioritize the holistic nicely-being of the staff. Furthermore, the paper explores HR's shifting position from a transactional feature to a strategic associate in organizational decision-making. HR leaders are increasingly more called upon to make contributions to enterprise strategy, aligning human capital with average corporate goals. This paper presents a ahead-searching perspective on the future of labour and the evolving role of HR. By dissecting rising developments, technological affects, and the converting expectations of the staff, it offers treasured insights for HR specialists, organizational leaders, and researchers navigating the transformative panorama of labour within the 21st century.

Anomalous Network Behaviour Detection in Interoperable Health Systems using Machine Learning in Resource Limited Areas

The connection of devices in distributed environments produces and shares a vast amount of data useful for different organisational decision-making. In healthcare service organisations, for example, multiple e-health systems from different departments or facilities connect and share health data and information. During sharing, proper management is important to ensure the information is secure against intruders. Machine learning as a non-conventional security technique can be used along conventional techniques like firewalls, antivirus and intrusion detection systems to predict future network threats and other anomalies using historical backgrounds and other features. However, some machine learning algorithms have complex computation thus requiring resourceful systems in terms of network bandwidth, CPU power, memory, and storage capacity. In resource-constrained environments, therefore, special consideration is needed to ensure that the analysis of the big data is successful and that the benefits associated with them are effectively obtained. In this paper, a Machine Learning algorithm was selected among four algorithms whose performance was compared through various performance metrics. Classification accuracy, Mean Absolute Error (MAE), Root Mean Square Error (RMSE), and Relative Absolute Error (RAE) among other performance metrics were used to compare the ANN, Random forest, Decision trees, and Naïve byes classification algorithms using an extract from CICDDOS2019 dataset. Using the Weka version 3.8.6, the algorithms were compared to choose the best one to classify the data. By using three computers with different resources, the experiments were carried out to determine the performance of those machine learning algorithms. The result revealed that the random forest produced a good average classification performance in resource-limited systems since it surpassed other algorithms in classifying the data at an average of 99 per cent with a low average mean absolute error of 0.0001. Furthermore, as an ensemble that classifies with multiple decision trees algorithm, it likewise uses reasonable time to build and test the model therefore recommended for resource-limited systems.

Development, Evaluation, and User Testing of a Decision-Making Toolkit to Promote Organizations to Implement Universal Tumor Screening for Lynch Syndrome

Introduction: The Implementing Universal Lynch Syndrome Screening (IMPULSS) study explained institutional variation in universal tumor screening (UTS) with the goal of identifying ways to aid organizational decision-makers in implementing and optimizing Lynch syndrome UTS programs. Methods: After applying the Consolidated Framework for Implementation Research (CFIR 1.0) to analyze interviews with 66 stakeholders across 9 healthcare systems to develop a toolkit for implementation, we adapted the International Patient Decision Aid Standards (IPDAS) to assess toolkit potential to aid decision-making consistent with organizational values. We then conducted user testing with two experienced and four non-experienced implementers of UTS to improve the content and functionality of the toolkit and assess its acceptability and appropriateness. Results: Toolkit components were organized to address findings related to CFIR 1.0 constructs of evidence strength and quality, relative advantage, cost, engaging, planning, executing, and reflecting and evaluating. A home page was added to direct users to different sections based on whether they are deciding to implement UTS, planning for implementation, improving an existing UTS program, or considering a different approach to identify patients with Lynch syndrome. Upon initial evaluation, 31 of 64 IPDAS criteria were met by the original toolkit. All users rated the toolkit as acceptable and appropriate for assisting organizational decision-making and identified multiple areas for improvement. Numerous iterative changes were made to the toolkit, resulting in meeting 17 of the previously unmet IPDAS criteria. Conclusion: We demonstrate the rigorous development of a toolkit guided by the CFIR and show how user testing helped improve the toolkit to ensure it is acceptable, appropriate, and meets most IPDAS criteria relevant to organizational values-based decision-making.

Monitoring socioeconomic readiness for the demographic transition: Introducing the Senior Economy Tracker

Aging constitutes the dominant demographic challenge globally. The demographic transition entails a paradigm shift in the economic model to accommodate economic structures to life-expectancy gains. The socioeconomic implications from this transition remain largely undefined conceptually from an integrated perspective and unrecognized in official statistics. This study introduces a multidimensional and multi-actor reference framework, and a composite indicator, the Senior Economy Tracker (SET), to measure national readiness and progress in adapting to the demographic transition, over time and across countries. We apply our indicator to 27 European countries in 2010-2021. Our study reveals crucial differences in pathways and stages of maturity in addressing the socioeconomic impacts of aging. The proposed indicator aims to guide action to adapt economic structures to longer life spans, assist organizational and individual decision making, facilitate the development of effective policy interventions and raise awareness of the demographic transition.

Assessment of demand for male contraceptives: A multi-country study.

As of 2019, high unmet contraceptive needs in low- and middle-income countries result in nearly half of all pregnancies being unintended. Additional male contraceptive options could help, but gaps remain in assessing demand for them. As the development of novel male contraceptives progresses, addressing these gaps would help inform policy and scientific direction. Measure consumer demand for novel male contraceptives and identify product attributes associated with men's preferences. A cross-sectional, probability-based-sample survey was conducted with 12,435 sexually active, fertile cisgender, heterosexual men aged 18-60 years, and 9,122 of their female partners in Bangladesh, Vietnam, Kenya, Nigeria, DR Congo, and Côte d'Ivoire from May 2021 to October 2022. The survey was also conducted in the United States among 3,243 of these men in April 2022. A follow-up with 3,070 men in May 2023 assessed potential changes in demand after the Supreme Court's Dobbs v. Jackson Women's Health Organization decision. The surveys assessed contraceptive use, perceptions, and sociodemographic characteristics, and a discrete choice experiment evaluated preferences for 11 potential product attributes. Data from female partners in the six LMICs indicated their interest and trust in male partners' contraceptive use. On average, 61% of men showed interest in trying novel male contraceptives in their first year of availability, ranging from 39% and 49% (pre- and post-Dobbs) in the United States to 76% in Nigeria and Bangladesh. Form of administration and time of use drove men's product preferences. Female partners' interest and trust in male contraceptive use were high across geographies. This study reveals strong latent demand for novel male contraceptives, highlighting the potential for novel male methods to meet unmet needs, and female partners' trust in men to use them. High demand for novel male contraceptives among men and their partners exists, supporting investment in their development.

How Leadership and Behavior Impacts and Improves the Decision-Making in Organizations

The purpose of this research article is to analyze the influence of leadership style and behavior on decision-making. In more detail, the impact of leadership style and decision-making skills and competencies on decision-making, respectively on decision-making effectiveness. For the purpose of research, both, quantitative and qualitative methods are applied in the paper. As tool for primary data collection the questionnaire was used and all the data collected were analyzed through SPSS software tool. The research sample consisted from eighty-two (82) respondents-leaders of various businesses in Kosovo. The collected data were analyzed through Statistical Package for the Social Sciences software, respectively through linear regression analysis and other necessary complementary analysis. The findings from the conducted research show that the different leadership styles applied by business leaders have a positive impact on decision-making, namely on the effectiveness of decision-making. According to results obtained, both supportive behaviors and directive behaviors of leaders towards their employees, influence positively the decision-making, depending on the situation with which they face during their work. Meanwhile leaders who possess skills related to decision-making, such as: identifying and analyzing problems, gathering the information necessary to solve problems, generating possible alternatives/solutions, making decisions, the implementation and evaluation of the decisions made, have a higher tendency to be involved in effective decision-making and foster the effectiveness of organizations in general.

From policy mix to pavement: Exploring individual actor-internal factors in zero-emission truck adoption

Despite regulatory efforts and market availability, the adoption of zero-emission vehicles (ZEVs) in the road freight sector is limited. This paper investigates the influence of managers' policy mix perceptions on the uptake of ZEVs in Sweden. Based on a survey of transport operation managers, we analyse the interaction between their perceptions of how technology-neutral the prevailing policy mix is, the anticipated regret of premature technology adoption, the rate of technology change and their mutual influence on the decision to delay ZEV adoption. The study's findings reveal a positive correlation between managers' perceptions of technology neutrality and adoption delay. We further explain the mechanism in this relationship by confirming that anticipated regret mediates the positive correlation between perceived technology neutrality and the ZEV adoption delay decision: The more technology-neutral the policy mix is perceived, the more anticipating regret over adopting ZEVs is expressed by the managers, which, in turn, increases the likelihood to delay ZEV adoption. Moreover, managers' perceptions of the rate of technological change affect their anticipated regret. The work contributes to the transition literature by unveiling how a specific policy mix perception, namely technology neutrality, could delay the adoption of ZEVs and calls for a nuanced re-evaluation of the current policy mix to facilitate a faster transition towards net-zero goals. It also underscores the importance of paying closer attention to how individual actor-internal factors (such as perceptions and emotions) of individual decision-makers in organisations may influence transition processes.

Navigating the Impact of the Dobbs Decision: Perspectives from Pediatric Surgeons on Reproductive Healthcare.

Nationwide abortion restrictions resulting from the Dobbs v Jackson Women's Health Organization (2022) decision have generated confusion and uncertainty among healthcare professionals, with concerns for liability impacting clinical decision-making and outcomes. The impact on pediatric surgery can be seen in prenatal counseling for fetal anomaly cases, counseling for fetal intervention, and recommendations for pregnant children and adolescents who seek termination. It is essential that all physicians and healthcare team members understand the legal implications on their clinical practices, engage with resources and organizations that can help navigate these circumstances, and consider advocating for patients and themselves. Pediatric surgeons must consider the impact of these changing laws on their ability to provide comprehensive and ethical care and counseling to all patients.

Infection prevention and control in 2030: a first qualitative survey by the Crystal Ball Initiative

BackgroundHealthcare delivery is undergoing radical changes that influence effective infection prevention and control (IPC). Futures research (short: Futures), the science of deliberating on multiple potential future states, is increasingly employed in many core societal fields. Futures might also be helpful in IPC to facilitate current education and organisational decisions. Hence, we conducted an initial survey as part of the IPC Crystal Ball Initiative.MethodsIn 2019, international IPC experts were invited to answer a 10-item online questionnaire, including demographics, housekeeping, and open-ended core questions (Q) on the “status of IPC in 2030” (Q1), “people in charge of IPC” (Q2), “necessary skills in IPC” (Q3), and “burning research questions” (Q4). The four core questions were submitted to a three-step inductive and deductive qualitative content analysis. A subsequent cross-case matrix produced overarching leitmotifs. Q1 statements were additionally coded for sentiment analysis (positive, neutral, or negative).ResultsOverall, 18 of 44 (41%) invited experts responded (from 11 countries; 12 physicians, four nurses, one manager, one microbiologist; all of them in senior positions). The emerging leitmotifs were “System integration”, “Beyond the hospital”, “Behaviour change and implementation”, “Automation and digitalisation”, and “Anticipated scientific progress and innovation”. The statements reflected an optimistic outlook in 66% of all codes of Q1.ConclusionsThe first exercise of the IPC Crystal Ball Initiative reflected an optimistic outlook on IPC in 2030, and participants envisioned leveraging technological and medical progress to increase IPC effectiveness, freeing IPC personnel from administrative tasks to be more present at the point of care and increasing IPC integration and expansion through the application of a broad range of skills. Enhancing participant immersion in future Crystal Ball Initiative exercises through simulation would likely further increase the authenticity and comprehensiveness of the envisioned futures.