| 1. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(author)
-
A systematic review of the research on telework and organizational economic performance indicators
- 2022
-
In: Frontiers in Psychology. - : Frontiers. - 1664-1078. ; 13
-
Research review (peer-reviewed)abstract
- Introduction: A systematic review is conducted in the study to investigate the relationship between telework and organizational economic performance indicators such as self-reported employee performance, organizational performance, actual employee turnover rates, or intentions.Methods: The databases Scopus, Business Source Premier, and Web of Science were used to conduct a literature search. Original articles published from 2000 and up to May 2021 were selected. Studies were screened for inclusion independently by review pairs and data were extracted. The Mixed Methods Appraisal Tool (MMAT) was used to evaluate the quality of the studies included.Results: Forty-three studies were included with some addressing multiple outcomes. Self-reported performance was higher for teleworking employees compared to those working in the ordinary workplace. The extent of the change in performance was dependent on individual characteristics and the extent of the teleworking practice in the organization. Telework was also associated with increased organizational performance, particularly in homogenous samples with unique work tasks. When telework is voluntary, it appears that both actual employee turnover rates and intentions to leave the organization are lower.Discussion: Further research with high-quality prospective designs is necessary to properly understand the contribution of telework to organizational economic performance indicators.
|
|
| 2. |
- Alsaid, Loai Ali, et al.
(author)
-
Political and business leaderships in managing public service organisation
- 2018
-
In: Corporate Ownership & Control. - : Virtus InterPress. - 1727-9232 .- 1810-3057. ; 15:4
-
Journal article (peer-reviewed)abstract
- This study analyses the relationship between the state’s political ideologies and the implementation of cost management strategies during the re-privatisation of a public sector organisation. Drawing on the Dillard et al.’s (2004) conceptual framework, we conducted a case study in a public sector organisation operating in the electricity market of Egypt. Data was gathered through document analysis, interviews, meetings observations and continuous interactions with key informants from 2013 to 2014. The findings show that the implementation of cost management strategies had a political basis, grounded in the state’s reformative ideologies concerning re-privatisation of the public sector organisation. The re-privatisation failed because the state failed to convince a potential international investor. A theoretical contribution is to show the relevance of cost management strategies when used as a political tool to achieve a business goal, such as improving a public sector organisation’s performance management in a developing country. This is the first empirical case study to analyse management accounting change based on the state’s political ideologies in the Maghreb region of Africa. The key difference between this global trend elsewhere and in the Egyptian State, as in some other Islamic countries, is that Egypt was both nationalistic and militarised.
|
|
| 3. |
- Alsaid, Loai Ali Zeenalabden Ali, et al.
(author)
-
ABC as a Multi-Lens Sustainability Reporting System in Smart Cities
- 2023
-
In: Sustainability. - : MDPI. - 2071-1050. ; 15:12
-
Journal article (peer-reviewed)abstract
- There is a very short list of theoretical and empirical studies on the role of management accounting tools in the sustainability of smart cities. While the majority of these studies have addressed this role from the perspective of openness, participation, and hybridisation, others have addressed it in terms of economic, social, and environmental sustainability. Despite their early efforts often focusing on institutionalisation and governmentality processes, their analyses did not address how management accounting tools can be used to achieve sustainable goals, particularly in developing countries with a political and cultural character. This study aims to explore how an activity-based costing/ABC system is configured within urban development organisations to internalise cultural and political sustainability values at the smart city level. It applies a politico-cultural model and uses a case study approach from an Egyptian state-owned smart city enterprise. The findings reveal smart city culture and political/government compliance in the implementation of the ABC system, enabled by enterprise resource planning/ERP technology, within state-owned enterprises/SOEs. This system, seen as an emerging field, was created as a multi-lens reporting system on their political and cultural sustainability in smart cities. While political sustainability refers to SOEs' compliance with the ABC system, cultural sustainability refers to the embodiment of national smart city values in their system implementation. This sustainability costing system of a political and cultural nature has also created recursive dynamics, exemplified by the powerful role of ERP-ABC reports in making participatory sustainability decisions at various organisational and governmental levels for smart cities.
|
|
| 4. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(author)
-
Investigating the implementation of and accountability in PPPs : a case study in public water management
- 2021
-
In: Journal of Accounting in Emerging Economies. - : Emerald Group Publishing Ltd.. - 2042-1168 .- 2042-1176. ; 11:1, s. 122-146
-
Journal article (peer-reviewed)abstract
- Purpose: This study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype. Design/methodology/approach: The archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountability between contracting parties. The empirical part of the study is based on extensive document analysis in an East African country. Documents analysed are from governmental sources, UNICEF and the World Bank and cover a period from 1998 to early 2019. Findings: The process of implementing PPPs was revolutionary at the national level and evolutionary at micro levels. The sequence of the change process moved from central to peripheral. The linearity followed a reorientation track strategy. Setting up systems and structure of accountability was evolutionary, peripheral to central following the reorientation strategy. National authorities reacted proactively to comments and suggestions from international donors and local population. However, not all districts have fully implemented PPPs in their rural water sector. The structure of accountability at the local level, however, still suffers from logistical and professional capacity constraints. Research limitations/implications: Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere. Practical implications: Giving priority to hearing from end users themselves before designing and implementing policies that intend to respond to specific local needs is recommended. Originality/value: This study explains the ways in which micro-organisational change can lead to revolutionary archetypes such as PPPs, whereas the implementation of systems and the structure of accountability at inter-organisational level remain evolutionary.
|
|
| 5. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(author)
-
Investigation of communication in budgetary accountability routines
- 2020
-
In: Qualitative Research in Accounting & Management/Emerald. - : Emerald. - 1176-6093 .- 1758-7654. ; 17:3, s. 321-344
-
Journal article (peer-reviewed)abstract
- Purpose This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts in Finland, from 2009 to 2015. Data were based on interviews, document analysis, observed meetings and repeated contact with key informants. Findings The findings explain how accountability routines take different forms - weak or strong - in different organisations and at different hierarchical levels. Differences depend on the generative structures and mechanisms of the communicative process - relational and normative - used to give and ask information to and from organisation members involved in accountability relationships. An explorative finding is that discourse-based communication plays an important role in bridging the gap between weak and strong accountability routines. The main theoretical contribution is to conceptualise and show the role of communicative rationalities in shaping the mechanisms of accountability routines. Practical implications - The implication for practitioners and policymakers is to show to what extent the organisation policies and communicative rationalities used in accountability have potential to improve or not to improve the practices of accountability routines. Mutual understanding, motivation and capacity of organisation members to do as expected and agreed upon without pressure improve accountability routines. Originality/value The value of this study is to explain how accountability routines take different forms in practice (weak or strong) in different organisations and at different hierarchical levels, depending on the generative structures of the communicative process used in practicing accountability routines.
|
|
| 6. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-
(author)
-
The influence of dissensus on governmentality during competitive tendering : A longitudinal field study
- 2021
-
In: Corporate Ownership & Control. - : Virtus InterPress. - 1727-9232 .- 1810-3057. ; 19:1, s. 29-41
-
Journal article (peer-reviewed)abstract
- This paper investigates the ways in which dissensus has influenced governmentality during a longitudinal process of competitive tendering of public services. Data are from a field study conducted in the field of public care for the elderly from 2007 to 2015 in Finland. Public elderly care in Finland is under the responsibility of each municipality. Municipalities have local autonomy; including municipal taxation right. In addition to municipal tax revenues, the central government finances each municipality on a per capita basis annually. Every municipality is run by democratically elected local politicians. The elected politicians have the power to appoint leading public managers in charge of each public service sector. Findings showed that political dissensus arose from a lack of appropriate policies of governing for performance during a new and international competitive tendering process. Managerial dissensus arose from a low-level professional experience and a lack of appropriate technologies to deal with highly advanced profit-making companies competing for entry and expansion into a prestigious public elderly care market. In consequence, costs of outsourced services continued to increase. As time passed, however, political and managerial dissensus improved the process of governing for performance; key decision-makers took reactive measures to limit procurement risks in future competitive tendering processes. The potential contribution is to show the relevance of dissensus when it motivates public managers and political decision-makers to improve specific programs, techniques, and strategies used to manage public services.
|
|
| 7. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(author)
-
Understanding political accountability in a strong structuration framework
- 2021
-
In: Accounting, Auditing & Accountability Journal. - : Emerald. - 0951-3574. ; 34:9, s. 80-103
-
Journal article (peer-reviewed)abstract
- PurposeResearch was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.Design/methodology/approachWe performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.FindingsAccountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.Research limitations/implicationsThe field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.Practical implicationsThe research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures. Social implications The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures. Originality/value The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.
|
|
| 8. |
- Mutiganda, Jean Claude, Universitetslektor, 1974-, et al.
(author)
-
Understanding the process of improving accessibility and affordability of inter-municipal bus transport system
- 2023
-
In: European Transport Research Review. - : Springer. - 1867-0717 .- 1866-8887. ; 15:1
-
Journal article (peer-reviewed)abstract
- This paper examines the ways an inter-municipality bus system for passengers improved its accessibility and affordability for end-users at regional level. Using archetype theory, we conducted a case-study in FÖLI, a not-for-profit organization tasked with collective transport of passengers by bus in Southwest Finland. We find that FÖLI implemented a radical revolutionary change by introducing a new framework for the carriage of passengers by bus at a regional level, in which a zone free and flat fare policy applies. The sequence of change became central; with a continuous reorientation linearity aiming to improve the accessibility and affordability of collective transport by bus for commuters. The paper contributes to archetype theory by examining the relevance of accessibility and affordability in the configuration process of designing and implementing change, and extending knowledge in this area. Specifically, for the first time, our research shows the way in which FÖLI used the accessibility and affordability policy as an interpretative scheme to design and implement the change process successfully. The practical implication is that municipalities understood the relevance of improving collective transport infrastructures (roads, systems and technologies) to attract commuters as a way of saving total costs to fund underperforming buslines. © 2023, European Conference of Transport Research Institutes.
|
|
| 9. |
- Wiitavaara, Birgitta, 1959-, et al.
(author)
-
Like a fire brigade, but without pay - Experiences of temporary employment among workers in Swedish elderly care
- 2022
-
In: International Journal of Qualitative Studies on Health and Well-being. - : Taylor & Francis. - 1748-2623 .- 1748-2631.
-
Journal article (peer-reviewed)abstract
- This study investigates experiences of temporary work among care personnel in elderly care. Semi-structured interviews were performed with fifteen temporarily employed men and women working as care personnel in municipal nursing homes or home care and analyzed using a phenomenographic approach. The informants’ experiences of having a temporary employment were characterized by either a sense of flexibility or, more common, uncertainty, lack of control over life, time and economy, as well as difficulties associated with always being available. The informants’ experiences of working as a temporary employed were characterized by enjoyment of work and job satisfaction, differing experiences regarding the division of work and communication, but also being in an exposed position. The results presented reflect an experience of temporary employment as being in a vulnerable position. This vulnerability varies with resources and can take different forms.
|
|
