Strong HRM processes and line managers' effective HRM implementation: a balanced view

Exploring a unitarist and pluralist Human Resource Management (HRM) perspective, we propose a more nuanced view on Bowen and Ostroff's (2004) concept of strong HRM processes. More specifically, we investigate whether strong HRM processes contribute positively or negatively to line managers' effective HRM implementation. The results of a multi‐level model with data from 125 line managers and 899 employees of five organisations show a complex picture. In line with unitarist thinking, we find a positive indirect effect of strong HRM processes on HRM implementation effectiveness via line managers' ability. In accordance with pluralist thinking, we find a negative direct relationship between strong HRM processes and HRM implementation effectiveness. We discuss the tensions in HRM that might explain these ambiguous findings.     

The HR department's contribution to line managers' effective implementation of HR practices

The implementation of human resource (HR) practices (HRPs) is increasingly regarded as a cornerstone in the achievement of overall HRM effectiveness. This article addresses the role of the HR department in contributing to line managers' (LMs) effective implementation of HRPs. It does so by comparing the actions of HR departments in both effective and ineffective implementation processes in different firms. Its findings reveal that HR departments can make a difference by taking initiatives that foster LMs' implementation abilities, motivation and opportunities, such as deploying in‐the‐field HR specialists, framing practices in appealing ways, involving LMs in the development of HRPs and seeking CEO support, among others. By fleshing out these HR initiatives and linking them to the AMO framework, we build an inductive model that offers a more nuanced view of what HR departments can do to have their proposals effectively implemented by LMs.     

Reporting public sector financial results

Part of the process of recent public sector reform has involved replacing traditional cashbased accounts with accrual-based financial statements, similar to those found in the private sector. This article examines the use of accrual-based accounting in the public sector and provides examples from the UK National Health Service of situations where the accruals system may be deemed inappropriate. It shows that one possible response is to withdraw from the accruals mode and revert to cash measures, deeming the accruals adjustments to be ‘merely technical’. An alternative response is to change the mode of operating so that the cash impact of a transaction matches its accruals reporting impact. The conclusion is that there are modifications to public sector accounting practices away from those of the private sector that undermine the metaphor of running the public sector ‘like a business’.     

HR and IT capabilities and complementarities in knowledge-intensive services

The main premise of this article is that human resources (HR) and information technologies (IT) are central rather than support functions in knowledge-intensive services. By building management capabilities in both HR and IT, knowledge-intensive services can transform their business processes that, in turn, enable them to provide exemplary services to the customers. Our arguments are grounded in the three related theoretical frameworks of the resource-based view, organizational capabilities, and the theory of complementarities. We suggest that the research and practice in HR and IT fields may have to focus on HR and IT capabilities rather than HR practices or IT investments as the sources of sustainable competitive advantage since capabilities better fit the definition of a ‘resource’ than HR practices or IT investments. Further, organizational capabilities in both HR and IT may enable knowledge-intensive services to transcend the inherent tradeoff between cost and responsiveness. We also discuss the role of HR and IT in knowledge management.     

Small agricultural businesses' performance—What is the role of dynamic capabilities,entrepreneurial orientation,and environmental sustainability commitment?

The role that the resources and capabilities of agricultural entrepreneurs play on both environmental performance (EP) and financial performance (FP) is still unclear. This study analyzes how small farms enhance EP and FP in an inland Portuguese region through the relationship between dynamic capabilities (DCs), entrepreneurial orientation (EO), and environmental sustainability commitment (ESC). Based on a sample of 160 fresh fruit farms and applying a partial least squares structural equation modeling (PLS-SEM), our study concludes that EO and ESC influence EP and FP positively. Hence, farms can achieve competitive advantage through mitigating their profound impacts on the environment as proposed by the natural resource-based view (NRBV). Farms are also improving DCs, but farmers respond to the higher environmental requirements of agricultural markets primarily through research and development (R&D) capabilities and not through marketing capabilities. Having as theoretical supports the NRBV and the DCs, our study contributes to a better understanding of the mechanisms through which entrepreneurs enhance EP and FP in sectors with high environmental impacts such as agriculture. The findings suggest that entrepreneurship training projects may enable farmers to approach food security as a market opportunity and not only as rules they must follow.     

The combined impact of managerial and relational capabilities on innovation in firms

In this paper, a survey of more than 1600 firms in the five largest city regions of Norway is described in order to examine how a firm's innovative capacity is affected by three types of factors: factors related to the manager, the structure of the firm and the broader geographical location. By combining perspectives from the fields of management and economic geography in a logistic regression analysis, we find that the two key drivers of firm-level innovation in Norway are the presence of open-minded managers and evidence of collaboration with international partners. Moreover, these two factors are mutually reinforcing, as firms with open-minded managers also tend to engage more with international partners and vice versa.     

Some Like it Non-Financial …

Abstract

Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of politicians and managers as to the importance of performance information. Our findings suggest that politicians’ and managers’ views on the importance of performance information are more similar than expected. They also show that accounting innovations are in some cases embraced with enthusiasm (non-financial performance), whereas in other cases they are hardly recognized (e.g. accrual accounting).     

Patient and Public Participation in the English NHS: An assessment of experimental implementation processes

This article analyses the impact of the implementation of a set of policies introduced after 1997 in the English National Health Service aimed at increasing patient and public involvement in organizational decision-making processes. Adopting the ambiguity/conflict policy implementation model and based on a year-long research project, it shows that patient and public engagement can be more effectively achieved when there is room for interpretation and discretion in selecting the means for involvement. Local initiatives, based on effective leadership governance mechanisms and organizational learning processes, are more likely to generate inclusiveness, shared ownership, and user-centredness than a top-down framework for involvement.     

组织变革、动态能力与创新绩效——基于多案例的研究

本文旨在探讨组织变革、动态能力以及创新绩效之间的影响关系。以新产品开发为视角提出基于NPD的三维动态能力,并利用探索性案例研究方法,以制造业三家具有代表性的企业为分析样本,证实了组织变革对需求识别能力、概念开发能力和产品设计能力与创新绩效之间的关系起到了部分中介影响作用。     

Technical and organisational aspects in enterprise resource planning systems implementation: lessons from a Spanish public hospital

Public resources should always be managed efficiently, more so in times of crisis. Due to the specific characteristics of the healthcare sector, there is a need for special attention, especially in regards to hospitals. Administrators need useful tools to be able to efficiently manage available resources, such as enterprise resource planning (ERP) systems. Therefore, an analysis of the effects of their implementation and use in hospitals is valuable. This study has two purposes. One is to analyse the role ERP systems play in aiding the integration of hospital data, with focus on user satisfaction as well as possible resistance to change. The other purpose is to analyse the effects of implanting and using ERP systems in the hospital environment and identifying how certain variables influence the process, especially the existence of different organisational cultures. Results indicate that clinical information has become notably more integrated, despite the lack of flow in the economic–financial area. The heterogeneous nature of the different groups, clinical (Medical, Nursing) and non-clinical (Economic–Financial, Accounting), had a negative influence on the implementation process, and limited the integration of information as well as the system's performance.     

信息系统创造持续竞争优势——IS能力和IS与业务匹配的动态演化

针对信息系统(IS)如何创造持续竞争优势问题,本文提出了IS能力和IS与业务匹配的动态演化框架。以Z公司近二十年IS的发展为纵向案例研究对象,系统地研究IS创造持续竞争优势的过程与特征,解释了IS创造持续竞争优势的关键因素在于能力与业务匹配的动态演化,并归纳了基于能力与业务匹配动态演化的IS创造持续竞争优势的理论模型,以及IS创造持续竞争优势的能力与业务匹配动态演化三层次过程模型。本文探讨的Z公司IS创造持续竞争优势的理论与过程模型对中国企业借助信息系统提升企业竞争力、构筑持续竞争优势提供了重要的参考价值和指导意义。     

ERP system implementation in SMEs: exploring the influences of the SME context

Small and medium-sized enterprises (SMEs) are increasingly implementing enterprise resource planning (ERP) systems. Compared to large enterprises, SMEs differ in a number of inherent characteristics, which are likely to impact the ERP system implementations. The purpose of this study is to explore these influences of the SME context on the ERP system implementation process. SME characteristics are synthesised from relevant literature and the influences of the contextual factors on various activities across the ERP life cycle are investigated. The study presents findings from a multiple case study of four SMEs. The ownership type of the companies and limited resources were identified as the most influential contextual factors. Among the ERP life-cycle phases, the implementation phase was affected most by the SME context. The case studies also illustrate the need for a more nuanced view on what should be considered general characteristics of SMEs; for example, regarding the level of IS knowledge, business processes, and market characteristics.     

An integral model for the implementation of environmental policy strategy

This article responds to demands for a more in‐depth study on how to implement an environmental policy strategy (EPS). Following the strategic choice framework, this study seeks to address this issue by testing a theoretical model of several managerial and organisational variables associated with a firm's EPS. The managerial variables examined include managers' perceptions of environmental pressures, managers' consciousness of environmental problems, and managers' perceptions of the potential benefits associated with the implementation of an EPS. The organisational variables that are investigated relate to the structure, systems, and processes of the representative organisations. Control variables include the firm's industrial sector, its country of origin, its size, and its international character. A model based on structural equations with the weighted least squares estimation method is used to test the hypotheses in a large sample of firms. The results confirm the need to consider a multidisciplinary view of the implementation of an EPS.     

资产减值准备的相关实务处理分析

资产减值准备规范了企业对资产减值的判断标准、计量及损失的处理,为真实反映企业资产提供了政策依据。文章通过对不同情况下的资产减值准备分析,结合实际工作,对如何进行相关会计处理进行了实例分析。     

组织能力视野下的企业国际化模式研究——以四川长虹为例

组织能力是企业国际化经营的内在基础,也是持续竞争优势的源泉,它对企业国际化模式的选择会产生根本性的影响。文章借鉴传统的组织能力理论、国际化进入模式理论和国际化目标市场选择理论,尝试构建了组织能力视野下的企业国际化模式选择模型;并以四川长虹的国际化进程为研究主线,分别对其国际化的探索和拓展阶段所选择的国际化模式进行归纳与评价,以此来解构和检验模型,最后提出了我国家电企业国际化模式选择的几点建议。     

Managing Complex Governance Systems: Dynamics,Self-Organization and Coevolution in Public Investments

ABSTRACT

This article investigates the substitution and complementarity effect that organizational social capital generates between two different types of performance information: nonroutine and routine performance information. The study of this topic is important since it offers a better understanding of how public managers inform their decision-making. Using department level data from 57 counties in Florida, this article finds that departments with higher levels of organizational social capital are more likely to complement the use of both routine and nonroutine performance information. Thus, the article reinforces the role and importance that organizational social capital plays into well-established and consolidated managerial practices.     

Public Professionals and Policy implementation

Abstract

Nowadays, public policies often focus on economic values, such as efficiency and financial transparency. Public professionals often resist implementing such policies. We analyse this using the concept of ‘role conflicts’. We use a novel approach by conceptualizing and measuring role conflicts on the policy level, thereby linking policy implementation and social psychology research. We construct and test scales for policy-client, policy-professional and organizational-professional role conflicts. Using survey data, we show that policy-professional and policy-client role conflicts negatively influence the willingness of public professionals to implement policies. In concluding, we conceptualized and measured three role conflicts that can occur during policy implementation.     

A discussion on international assignments performance and the constructing mechanism of career success development

With the trend of globalization, international human resource management has become more important than ever. In the globalization process, enterprises apply the approach of international assignment to firmly command the operating development of multinational enterprises and to improve operating performance. Therefore, how to select the core employees to carry out the international assignments for them is crucial. In addition, whether the international assignments succeed or not depends on the existence of a well-developed mechanism of career development in the organization, which is able to provide commitment to the employees before implementing international assignments; support the employees during international assignments; and have an arrangement for the employees after completing international assignments. This article adopts the resource-based viewpoint, systematic development viewpoint, and qualitative research method to discuss the dynamic cause-effect relationship between career development and international assignment performance. A career development mechanism is constructed for the international assignment personnel who can be used as a reference to draft and plan related practical operations for enterprises or conduct related research. This research aims to explore the cause-and-effect relation between career development and the performance of international assignments through resource-based view, system dynamics and case study. After a literature review, we construct three hypotheses and the successful mechanism of career development of international assigners. The mechanism can function as a reference for the business community to assist in the selection process and for further related academic study.