The aim of our paper is to examine whether the support of innovative work behavior by management is positively related to business performance and at the same time, whether this relationship is mediated by the teamwork climate and cognitive diversity of teams. Cognitive diversity is defined as differences in knowledge and perspective, which arise from professional diversity and account for its positive effects. A teamwork climate represents staff perceptions of collaboration between personnel. Business performance is defined by the level of sales. Our sample consisted of 211 managers of companies operating in Slovakia, and data collection took place in the form of a questionnaire. The main tool for examining the mechanism of operation of the investigated relationships is mediation using regression analysis and the Sobel test to determine the significance of the indirect effect of mediation variables. The findings point to a significant direct relationship between the innovative work behavior of company employees and business performance. The intensity of this relationship can be partly influenced by promoting cognitive diversity, especially in the area of knowledge and ways of thinking. The significant role of a teamwork climate was not demonstrated in the examined model.
The acute phase of the COVID-19 crisis exacerbated the need for managerial skills of agricultural managers, provoked another wave of discussion on content of managerial competencies in times of crisis, and revealed a significant research gap. The main goal of our study is to identify the impact of competencies of agricultural crisis managers on the performance of employees in the acute phase of the crisis, when the performance was influenced by their subjective perception and evaluation of their working conditions, satisfaction and safety. We used statistical mediation to examine the connections and deeper relationships between several variables. The hypothesis of dependence between competencies of crisis management and performance of employees, mediated by information sharing, teamwork and cognitive diversity, has been confirmed. Partial mediation has been identified, when only part of the effect is mediated by the mediator variables, however the substantial one. The remaining, smaller part is transmitted directly. Employees’ performance in an acute crisis phase can be influenced by competent crisis management and enhance its effect through information sharing and teamwork support. The cognitive diversity of crisis management did not prove significant in our study. The emphasis is on consistency and the resulting sense of security and safety.
The word control originates from Latin and is currently a popular expression in all European languages. During its development, it gained different meanings. In some cases, the key aspect was comparison, in other corrective action. The German term "controlling" was put into use in early seventies in business economy, which marks the date of birth of the parallel use of the two terms of controlling. Due to certain conditions, this problem has been hidden. Currently the translation of the German term into English can cause problems. The aim of this conceptual paper is to highlight the issue of using the term controlling in Europe by analyzing the available literature and to propose a possible solution of the problem.
Controlling is a constantly ongoing managerial process of designing standards, measuring performance, comparing the performance with standards, and implementing corrective actions to ensure effective and efficient running of the organization's activities. It represents one of the basic functions in management in Anglo-American understanding. Its importance has significantly risen during the last economic crisis. Other managerial functions include planning, organizing and leadership as well as staffing, decision making, analyzing and implementing. This paper does not understand the concept of management accounting under the term controlling (German meaning). Based on results of our questionnaire survey in 331 companies operating in Slovakia, which collected data at the turn of 2016 and 2017, we analyze new tools, methods and procedures in controlling, which were introduced in companies operating in Slovak Republic over the prior year. We analyze the research results according to the different characteristics of our research sample, such as size of the company (no. of employees), economic result, respondent's position in the organizational structure of the company etc.
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