Performance Implications of Misalignment Among Business Strategy, Leadership Style, Organizational Culture and Management Accounting Systems

Jermias, Johnny; Gani, Lindawati; Juliana, Christina

doi:10.2139/ssrn.3099151

Cited by 2 publications

(2 citation statements)

References 19 publications

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“…Contemporary research paints a complex picture of the strategic consequences of fit between leadership competencies with organizational culture. For example, Jermias et al (2018) argued that a competency/strategic goals mismatch is generally associated with negative financial and non-financial outcomes. Other researchers have noted that workers tend to support the objectives of managers whose leadership approach reflects organizational mindsets (Giessner et al, 2009;Ulrich et al, 2009).…”

Section: Moderating Returns To Fit Through Leanmentioning

confidence: 99%

Operations in the upper echelons: leading sustainability through stewardship

Bendoly

Bachrach

Esper

et al. 2021

IJOPM

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PurposeTop-level operations leaders can drive organizational performance across a broad range of pro-environmental objectives. The authors’ focus is on understanding which specific leadership competencies are most conducive to green performance outcomes. The authors further consider the influence of Lean thinking on the importance of these competencies.Design/methodology/approachIn study 1, of a multi-method investigation, the authors interview executive search professionals, on how green objectives impact top-level operations leadership searches. In study 2, the authors adopt a multi-attribute choice task to examine how Lean thinking impacts competency preferences. Finally, in study 3, the authors merge secondary data on corporate environmental performance with a survey of top-level operations managers’ assessments. This triangulating multi-method approach provides an integrated and holistic view into these dynamics.FindingsResults show particularly strong associations between resource and energy management outcomes and the specific leadership competencies of stewardship. This set of leadership competencies play the greatest role when Lean thinking is deficient.Research limitations/implicationsWhile the authors’ focus is on top-level operations managers, and their under-explored impact on environmental performance, such an impact represents only one dimension of corporate social responsibility (CSR) that these managers may be critically influencing.Practical implicationsThe associations uncovered in this research suggest critical leadership characteristics to consider in developing and recruiting top-level operations managers, when specific environmental objectives exist.Social implicationsThe study’s findings draw attention to the importance of leadership characteristics among influential corporate decision-makers, instrumental in the environmental progress of firms.Originality/valueThis work fills a critical gap in the authors’ understanding of how top-level operations managers influence green corporate objective, and how their contributions are valued across settings.

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Section: Moderating Returns To Fit Through Leanmentioning

confidence: 99%

Operations in the upper echelons: leading sustainability through stewardship

Bendoly

Bachrach

Esper

et al. 2021

IJOPM

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“…According to Jermias et al (2018), Indonesia has undergone the stages of management accounting outlined by the International Federation of Accountants (IFAC), the specifics of which are shown in Table 2:…”

Section: Management Accounting Practice (Map)mentioning

confidence: 99%

Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

Husni¹,

Imran²,

Ryketeng³

et al. 2023

Advances in Economics, Business and Management Research

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Management accounting practices are considered as additional knowledge for MSME actors in helping to improve managerial functions, both for financial information and non-financial information. However, its use is considered not optimal. Departing from this, the purpose of this research is to find out the extent of the application of management accounting practices in MSMEs. A total of 28 responses were collected through a survey conducted in MSMEs in the city of Makassar, South Sulawesi Province, in Indonesia. The data were then analyzed using descriptive statistical analysis techniques. The survey yielded a number of findings, including: (1) the MSME costing system in the city of Makassar relatively prioritizes performance costs and calculates costs based on activity, (2) the budgeting system concentrates more on the sales budget and production budget, (3) the performance evaluation system often evaluate sales growth, (4) MSME decision support systems pay more attention to operating income, (5) management accounting strategies rely on life cycle costs and strategic pricing. Therefore, the conclusion of this study explains that the management accounting function is considered to have a very important role and it is agreed that management accounting practices are immediately implemented in MSMEs in the city of Makassar.

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Performance Implications of Misalignment Among Business Strategy, Leadership Style, Organizational Culture and Management Accounting Systems

Cited by 2 publications

References 19 publications

Operations in the upper echelons: leading sustainability through stewardship

Operations in the upper echelons: leading sustainability through stewardship

Implementation of Management Accounting Practices in Micro, Small and Medium Enterprises (MSMEs)

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