Examining espoused and enacted values in AACSB assurance of learning

Gray, Deborah M.; Smart, Karl L.; Bennett, Misty Marie

doi:10.1080/08832323.2017.1335278

Cited by 9 publications

(8 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Unlike previous studies which suggest a misalignment between espoused values and enacted values can be toxic for an organization, unhealthy for the culture and negatively affect performance (Marie Schuh and Miller, 2006; Gray et al , 2017; Howell et al , 2012), we found that the misalignment helped the organization maintain a high level of innovation and build long-term trusting relationships with suppliers which improved organizational performance. The project teams demonstrated that bypassing the MCS could speed up the innovation process which helped to launch products faster and reduce costs.…”

Section: Discussioncontrasting

confidence: 99%

“…They reflect what top management believes their organizations should be like and how they would like their organizations to be perceived by significant stakeholders (Kabanoff and Daly, 2002). Hence, espoused values are those that are reflected in an organization’s mechanisms, such as mission and vision statements, policies and standard operating procedures and even publicly available materials such as advertisements and recruiting materials (Gray et al , 2017). Enacted values, on the other hand, are values in action (Senge et al , 1994) driving day-to-day behavior and actions of organization members (Howell et al , 2012).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…Enacted values, on the other hand, are values in action (Senge et al, 1994) driving day-to-day behavior and actions of organization members (Howell et al, 2012). Gray et al (2017) suggest that typically, espoused values would precede enacted values (Schein, 2006) and hence an analysis of MCS and espoused values regarding assessment can expose whether there is a difference between the espoused value of assessment activities and the enacted values that are actually experienced within an organization. This would provide further insights into what drives the enactment of those MCS and why there are variations in the micro-level processes of actors within the organization.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…This helps identify any routines (Quinn, 2011) that are not explained by the existence of the identified formalized MCS. Gray et al (2017) suggest that to assess the degree to which a particular value is enacted within an organization requires organization members to be directly questioned on their perceptions of the degree of enactment. Hence, a case study was deemed to be an appropriate method for this study, as it involves an in-depth investigation of a phenomenon (Adams et al, 2006) offering the opportunity to analyze different points of views about practices in an organization, which is a growing area of management accounting research (Ahrens and Dent, 1998;Akroyd et al, 2016;Akroyd and Kober, 2020;Jollands et al, 2015Jollands et al, , 2018.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

See 3 more Smart Citations

Management control systems effect on the micro-level processes of product innovation

Biswas

Akroyd

Sawabe

2022

JAOC

View full text Add to dashboard Cite

Purpose Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation. Design/methodology/approach This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting. Findings The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals. Practical implications The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals. Originality/value By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.

show abstract

Section: Discussioncontrasting

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

See 2 more Smart Citations

Management control systems effect on the micro-level processes of product innovation

Biswas

Akroyd

Sawabe

2022

JAOC

View full text Add to dashboard Cite

show abstract

“…The problem though, is that there seems to be a discrepancy between knowledge (what is known), rhetoric (what is said), and practice (what is done)which is shown in Figure 1. The model includes some parallels to the distinction between espoused values and enacted values (Gray et al, 2017). Gray et al argue that espoused values are those values that are officially accepted and that are reflected in an organization's documents such as mission and vision statements, policies, and standard operating procedures.…”

Section: Concluding Discussionmentioning

confidence: 99%

What was that all about? On internal crisis communication and communicative coworkership during a pandemic

Heide

Simonsson

2021

JCOM

View full text Add to dashboard Cite

PurposeThe aim of this paper is to contribute with increased knowledge of the complex role of internal communication during a crisis like the COVID-19 pandemic. More specifically, the authors want to address the following research questions. How can the overall approach to internal crisis communication during the pandemic be interpreted, and what view of internal crisis communication does this approach reflect? What has been characteristic of the leadership communication during the pandemic? What do coworkers think of their communication role and how well does the internal communication support that role?Design/methodology/approachThis article is based on a case study of an authority with 1,000 employees. The empirical material consists of both documents and interviews. The analyzed documents include steering documents, e-mails to managers from the support function and newsletters from the top manager. The 17 interviews comprise managers, coworkers and communication managers. All interviews were recorded and the authors have conducted verbatim transcriptions.FindingsThe pandemic is an example of a wicked problem that involves a lot of ambiguity. Often organizations try to handle wicked problems by trying to control it through traditional management skills and practices. A pandemic demands a leadership, culture and communicative approach that highlights the importance of coworkers. In the studied organization the authors found knowledge and rhetoric about the value of coworkers and communicative coworkership. However, top management does not encourage, support and award practices that are in line with the espoused culture. The key to success is top managers that walk the talk and act as role models.Practical implicationsCrisis managers and crisis communicators need to focus more on improvisation, flexibility, listening and how to approach and make sense of the uncertain. In general, there is a tendency to rely too much on simple tools and to oversimplify complexity. Complex crises such as the pandemic raise new demands on leadership. Effective crisis leadership in a complex crisis seems to be much more democratic and collaborative than often assumed. If coworkers are expected to act as ambassadors or organizational representatives, they also need to be given better support for that role.Originality/valueThis article highlights the importance of closing the gap between espoused and enacted culture in order to change from a managerialistic internal crisis communication to a process internal crisis communication approach.

show abstract

Accountability compliance, and student learning as competing rationales for assessment: a case study of us tuning in practice

Colina

Ramírez

2021

Tert Educ Manag

View full text Add to dashboard Cite

Examining espoused and enacted values in AACSB assurance of learning

Cited by 9 publications

References 12 publications

Management control systems effect on the micro-level processes of product innovation

Management control systems effect on the micro-level processes of product innovation

What was that all about? On internal crisis communication and communicative coworkership during a pandemic

Accountability compliance, and student learning as competing rationales for assessment: a case study of us tuning in practice

Contact Info

Product

Resources

About