Abstract
Human resource business partnering is an established mechanism for the advancement of strategic HR. While much research has reported on relationships between partners (HRBPs) and line ...managers, relationships between partners and other aspects of the HR function are less well understood, as is the interplay between HRBP‐LMP and HRBP‐HR relationships. Through the use of paradox theory and case study methodology centred on a large public sector health care authority, we found these two sets of relationships to be operating paradoxically within an operational frame of reference, thereby constraining the establishment of strategic partnering.
HRM has always been located at the interface of potentially conflicting forces within organisations. However, in its quest for legitimacy, HRM has tended primarily to look up the hierarchy and focus ...on narrow performance goals, so neglecting other long-standing values and stakeholders. Unless HRM reasserts its independence, it is likely to wither both in academic and practitioner circles.
Objetivo: O objetivo desta pesquisa é averiguar se o uso do orçamento diagnóstico ou interativo, moderado por comportamentos heurísticos, influencia às competências profissionais dos controllers.
...Metodologia: Trata-se de uma pesquisa de cunho quantitativo, realizada por meio de levantamento com 109 indivíduos que exercem a função de controller. Para atender ao objetivo de pesquisa, além do diagnóstico dos dados por meio de contagem das respostas, foi utilizado um modelo de regressão logística, escolhido pelo método Retroceder de Wald.
Resultados: Os resultados encontrados na pesquisa, indicam que há predominância das competências atreladas ao perfil bean counter nas funções laborais dos controllers. Quanto ao uso do orçamento verificou-se que o uso do orçamento interativo para comunicar metas às suas equipes de trabalho é característico de controllers cujas competências profissionais pertencem ao perfil business partner e apresentam comportamento influenciado por heurísticas, e independentemente de serem influenciados por heurísticas, utilizam o orçamento interativo para discussão de ações; enquanto o uso do orçamento diagnóstico para o planejamento gerencial é característico dos bean counters. Constatou-se também que há presença de heurísticas no comportamento dos controllers, com destaque para as de Ancoragem e Disponibilidade, porém não puderam ser atreladas diretamente às competências profissionais destes indivíduos.
Contribuições do estudo: As contribuições teóricas do estudo esclarecem a respeito da relação entre os usos específicos dos orçamentos diagnóstico ou interativo influenciados por comportamento heurístico e as competências profissionais da Controladoria. A pesquisa amplia o debate da função do controller que predomina no Brasil.
Higher education institutions (HEIs) are complex entities interacting with a variety of stakeholders. Scholars have widely discussed the approaches and models of value co-creation in the higher ...education context. However, the attention has been primarily focussed on a single category of stakeholders, namely students. The article aims at eliciting the value expectations of private and public sector organizations, emphasizing their potential role in value co-creation dynamics. A case study approach was undertaken in order to shed light on these issues. It involved a medium-sized university established in Northern Italy. Business stakeholders were especially interested in the university's ability to provide students with practical and soft skills. Besides, they appreciated the interdisciplinary nature of educational curricula. Sporadic exchanges with the local environment were considered to be a major shortcoming. This was thought to undermine the university's ability to establish a value co-creation partnership with its business stakeholders, engendering lower quality of educational services.
Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies.
...Methodology: This is a descriptive research study carried out by means of a survey with 109 individuals who work as controllers. In order to meet the research objective, in addition to diagnosing the data by counting the answers, a logistic regression model was used, chosen by means of the Wald Backward Stepwise method.
Results: The results found in the research indicate that there is predominance of competencies linked to the bean counter profile in the controllers' work functions. Regarding use of the budget, it was found that using the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competencies belong to the business partner profile and present behaviors influenced by heuristics and who, regardless of such influence, use the interactive budget for discussion of actions; whereas use of the diagnostic budget for managerial planning is characteristic of bean counters. It was also found that heuristic components are present in the controllers' behaviors, especially those of Anchoring and Availability, although it was not possible to directly link them to these individuals' professional competencies.
Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behaviors and the controllers' professional competencies. The research expands the debate on the controller's role that prevails in Brazil.
Shadow Trading Mehta, Mihir N.; Reeb, David M.; Zhao, Wanli
The Accounting review,
07/2021, Letnik:
96, Številka:
4
Journal Article
Recenzirano
ABSTRACT
We investigate whether corporate insiders attempt to circumvent insider trading restrictions by using their private information to facilitate trading in economically linked firms, a ...phenomenon we call “shadow trading.” Using measures of informed trading to proxy for shadow trading, we find increased levels of informed trading among business partners and competitors before a firm releases private information. To rule out alternative explanations, we examine two shocks to insiders' incentives to engage in shadow trading: high-profile regulatory enforcement against conventional insider trading, and staggered changes to their outside employment opportunities. Finally, we document attenuated levels of informed trading among business partners and competitors when firms prohibit shadow trading. Overall, we provide evidence that shadow trading is an undocumented and widespread mechanism that insiders use to avoid regulatory scrutiny.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: D4; G14; K22.
A good business partner is the foundation of stable development. Because of the enterprising quality of soldiers and the increasing number of military executives, the question of whether it can make ...suppliers feel “secure” and customers “thirsty for milk” in the transaction has aroused widespread concern but has yet to be explored in theory. This study found that enterprises with military executives have lower trade credit because enterprises with military executives will repay the arrears of suppliers and support the downstream customers in time. Even when the cash flow of an enterprise with military executives is not abundant, it will also form trade credit support for downstream customers and maintain timely payment to upstream suppliers. However, when the board size is large, the individual characteristics of military executives will be significantly restricted. The extended study found that the imprinting characteristics of military executives did not change over time.
•This paper selects non-financial listed companies from 2008 to 2019 as the research object and studies the influence of senior executives' military experience on enterprise trade credit.•This study found that enterprises with military executives have lower net trade credit because enterprises with military executives will repay the arrears of suppliers and support the downstream customers in time.
Social, economic, and technological developments are leading companies to face new production challenges. The use of information and communication technologies offers to companies physical and ...virtual structures, allowing cooperation and quick adaptation along all value chain. However, companies are using those technologies without a proper integration with business partners and even with internal departments. This is the research gap under analysis on this study. Using a readiness model to measure the status of the industry 4.0 enabling technologies adoption inside a company, is possible to transmite knowledge, and pathing initiatives to help on progress and monitorization. This study presents the industry 4.0 enabling technologies readiness level of three departments of one automotive company internal value chain, and discusses the limitations to reach better levels. It also presents the potential results if the benefits of industry 4.0 enabling technologies were reached on a company that assumes to be aligned with the industry 4.0 strategy.
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