Baltic Journal of Management最新文献

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Workplace deviance, emotional state and reparative behaviors: task visibility as a boundary condition in a mediated moderation model 工作偏差、情绪状态与修复行为:任务可见性在中介调节模型中的边界条件
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-06-20 DOI: 10.1108/bjm-07-2022-0271
S. Dadaboyev, Yoonjung Baek, S. Paek
{"title":"Workplace deviance, emotional state and reparative behaviors: task visibility as a boundary condition in a mediated moderation model","authors":"S. Dadaboyev, Yoonjung Baek, S. Paek","doi":"10.1108/bjm-07-2022-0271","DOIUrl":"https://doi.org/10.1108/bjm-07-2022-0271","url":null,"abstract":"PurposeGrounding upon moral cleansing and self-completion theories, this paper examines how workplace deviant behavior motivates employees to engage in subsequent compensatory actions—organizational citizenship behavior and prosocial behavior—triggered by the state of moral emotion – guilt. The article also explores and tests the role of task characteristics—task visibility—as a boundary condition in the guilt-mediated relationship between deviant employee behavior and compensatory behaviors.Design/methodology/approachA survey study on 396 full-time employees working for organizations operating in various industries is conducted to test the hypothesized mediated moderation model empirically. The authors conducted a structural equation modeling to provide empirical evidence for the proposed hypotheses.FindingsOffering both theoretical and practical implications, the findings of the study revealed that a deviance-triggered state of guilt encourages subsequent reparative actions, such as organizational citizenship behavior and prosocial behaviors. The results also showed that the level of task visibility had a significant role as a boundary condition in the relationships between workplace deviant behavior and reparative behaviors.Originality/valueUnlike previous research, which mainly found a negative connection between harming actions (i.e. deviant behavior) and helping behaviors (i.e. citizenship and prosocial behavior), this paper investigated and found how the state of guilt could be a mediator to link workplace deviant behavior to organizational citizenship behavior and prosocial behavior through moral cleansing and self-completion processes.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47825845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Promoting unlearning at work through paradox mindset: a grounded theory approach 通过悖论心态促进工作中的遗忘:一种基于理论的方法
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-06-09 DOI: 10.1108/bjm-07-2022-0249
Jun Yin
{"title":"Promoting unlearning at work through paradox mindset: a grounded theory approach","authors":"Jun Yin","doi":"10.1108/bjm-07-2022-0249","DOIUrl":"https://doi.org/10.1108/bjm-07-2022-0249","url":null,"abstract":"PurposeThis study aims to qualitatively investigate when and how individuals' paradox mindset influences their individual unlearning.Design/methodology/approachThis study adopted Charmaz's constructivist grounded theory approach based on constructivist ontology and interpretive epistemology. Data were collected through semi-structured interviews with 16 employees of a research company. The employees were asked about their perceptions of their roles and other factors that stimulated them to unlearn in a tension-setting environment.FindingsThis study developed a process model of paradox mindset for enhancing individual unlearning through three relational mechanisms, namely, enabling motivation to unlearn, understanding to unlearn and engaging in the unlearning process. The unlearning process is found to be influenced by paradoxical frames and emotions. Moreover, external factors, such as organizational changes, stimulate the adoption of paradoxical cognition and emotions while resource availability facilitates the unlearning process.Originality/valueTo the best of the author’s knowledge, this study is the first to qualitatively investigate how a paradox mindset facilitates the process of unlearning through relational mechanisms. This model provides a holistic understanding of the cognitive, emotional and motivational processes involved in accepting the tensions of unlearning and promoting the unlearning process. The findings also have implications for research on paradox theory and the management of unlearning tensions at the micro level.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43423030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Are you satisfied when your job fits? The perspective of career management 当你的工作合适时,你满意吗?职业生涯管理的视角
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-06-06 DOI: 10.1108/bjm-09-2022-0353
Yana Du, Jiangyu Li, Q. Xu
{"title":"Are you satisfied when your job fits? The perspective of career management","authors":"Yana Du, Jiangyu Li, Q. Xu","doi":"10.1108/bjm-09-2022-0353","DOIUrl":"https://doi.org/10.1108/bjm-09-2022-0353","url":null,"abstract":"PurposeThe purpose of this paper is to discuss the relationships between person–job fit and job satisfaction, the mediating role of career self-management and the moderating role of job demands.Design/methodology/approachIn this paper, 947 employees were surveyed using questionnaires, and hypothesis testing was conducted using structural equation modeling in Mplus.FindingsPerson–job fit was found to be positively related to career self-management, and career self-management plays a mediating role in the positive relationship between person–job fit and job satisfaction. Statistical analysis also confirmed that job demands moderate both the relationship between person–job fit and career self-management, as well as the relationship between person–job fit and job satisfaction via career self-management.Research limitations/implicationsThe results of a single study offer limited generalizability and should thus be applied with caution. More cross-industry and cross-company studies should be conducted to verify the applicability of the findings to other industries, cultures and geographical contexts.Practical implicationsManagers should try to enhance employees' person–job fit and help or encourage them to engage in career self-management to increase job satisfaction. Additionally, managers should be aware of the negative influence of job demands and try to keep them at low levels.Originality/valueThis study extends and enriches the understanding of the positive influence of person–job fit on work outcomes, explores the mechanism of person–job fit on job satisfaction from a new perspective, namely career self-management, and explores the boundary condition (i.e. job demands) of the relationship between person–job fit and career self-management in the Chinese context.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44586862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
What happens to others will happen to me! Examining the cross-lagged relationship between perceived overall justice and job insecurity 发生在别人身上的事也会发生在我身上!考察整体公平感与工作不安全感之间的交叉滞后关系
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-05-17 DOI: 10.1108/bjm-07-2022-0273
J. Lazauskaitė-Zabielskė, I. Urbanavičiūtė, H. De Witte
{"title":"What happens to others will happen to me! Examining the cross-lagged relationship between perceived overall justice and job insecurity","authors":"J. Lazauskaitė-Zabielskė, I. Urbanavičiūtė, H. De Witte","doi":"10.1108/bjm-07-2022-0273","DOIUrl":"https://doi.org/10.1108/bjm-07-2022-0273","url":null,"abstract":"PurposeConsidering the adverse outcomes that job insecurity might have on employees and organizations (De Witte et al., 2016), this study aims to test the role of perceived justice in preventing job insecurity from occurring. Relying on social information processing theory (Salancik and Pfeffer, 1978) and fairness heuristic theory (Lind, 2001), the authors analyze both an assessment of the extent to which the person is treated fairly by the organization (i.e. self-focused justice) and an individual's evaluation of the extent to which the person's co-workers are treated fairly (i.e. other-focused justice). The authors expect other-focused and self-focused justice to be negatively related to job insecurity.Design/methodology/approachThe hypotheses were tested using cross-lagged structural equation modelling based on two-wave data from 126 employees working in a public sector organization undergoing structural changes.FindingsThe study results revealed that other-focused overall justice but not self-focused overall justice predicted lower job insecurity one year later. Moreover, other-focused overall justice did have a cross-lagged effect on self-focused overall justice.Originality/valueBy investigating the relationship between other- and self-focused overall justice and job insecurity over time, this study provides solid evidence into so far neglected longitudinal relationships between justice and insecurity. The results show that in the context of organizational changes, other-focused overall justice predicted lower job insecurity as well as higher self-focused overall justice one year later.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49151637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The composition of the remuneration committee and the vertical pay gap: the role of proprietary directors in Spain 薪酬委员会的组成和纵向薪酬差距:西班牙专有董事的角色
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-05-16 DOI: 10.1108/bjm-09-2022-0354
Isabel Acero, Nuria Alcalde
{"title":"The composition of the remuneration committee and the vertical pay gap: the role of proprietary directors in Spain","authors":"Isabel Acero, Nuria Alcalde","doi":"10.1108/bjm-09-2022-0354","DOIUrl":"https://doi.org/10.1108/bjm-09-2022-0354","url":null,"abstract":"PurposeThis study investigates whether the proportion of proprietary directors (blockholders or their representatives) on the board's remuneration committee influences vertical pay inequality in Spanish listed companies and whether this relationship can be conditioned by the concentration of ownership.Design/methodology/approachThe sample contains information on the individual compensation of 1048 directors of 57 Spanish listed firms during the period 2013–2018 making up an unbalanced panel with 3565 observations. Panel data regressions are used to study how the presence of proprietary directors on the remuneration committee influences the remuneration of directors, focusing not on their absolute remuneration levels, but rather on their relationship to the average remuneration of the organization's employees (as a measure of vertical pay inequality within the company). The authors also investigate whether this relationship is conditioned by firm ownership concentration.FindingsThe results indicate that the presence of proprietary directors on the remuneration committee acts as a mechanism to reduce vertical pay inequality, even in the context of high ownership concentration.Originality/valueUnlike the majority of previous research dedicated to the independence of the remuneration committee, this study focuses on the role played by proprietary directors. The results help elucidate the importance of proprietary directors to properly monitor and restrain directors' compensation in contexts of high ownership concentration.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42326841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Role of managerial innovativeness for small Finnish firms' product and market performance 管理创新对芬兰小企业产品和市场绩效的作用
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-05-15 DOI: 10.1108/bjm-05-2022-0181
Anna-Maija Nisula, M. Vanhala, Henri Hussinki, A. Kianto
{"title":"Role of managerial innovativeness for small Finnish firms' product and market performance","authors":"Anna-Maija Nisula, M. Vanhala, Henri Hussinki, A. Kianto","doi":"10.1108/bjm-05-2022-0181","DOIUrl":"https://doi.org/10.1108/bjm-05-2022-0181","url":null,"abstract":"PurposeSuccessful firms are important sources of productivity, employment and economic stability in societies. As the micro-level origins of firm innovations are increasingly attracting attention amongst innovation scholars, the purpose of this study is to investigate the role of managerial innovativeness, i.e. small firm managers' innovative behaviour for firm performance. Specifically, the present study investigates managerial innovativeness as a predictor of small firms' product innovativeness and market performance.Design/methodology/approachThis research model suggests that managerial innovativeness is positively linked to firms' market performance and that product innovativeness partially mediates the relationship between managerial innovativeness and market performance. The model was tested using partial least squares structural equation modelling (PLS-SEM) with a dataset (N = 93) collected from small logistics firms in South-Eastern Finland.FindingsThe findings support the authors' hypotheses and show that managerial innovativeness had a direct effect on firms' product innovativeness and market performance. The authors also found that firms' product innovativeness mediated the relationship between managerial innovativeness and firms' market performance.Originality/valueThis is one of the few studies that shed light on and show that managerial innovativeness is significantly and positively related with small firms' product innovativeness and market performance, whereas earlier research tended to focus on managers' personalities, traits, characteristics or managerial actions, leaving managerial innovativeness unexplored.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49227427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Backer behaviors – changing investment dynamics in equity crowdfunding markets 支持者行为——股权众筹市场中不断变化的投资动态
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-04-21 DOI: 10.1108/bjm-06-2022-0210
O. Olsson
{"title":"Backer behaviors – changing investment dynamics in equity crowdfunding markets","authors":"O. Olsson","doi":"10.1108/bjm-06-2022-0210","DOIUrl":"https://doi.org/10.1108/bjm-06-2022-0210","url":null,"abstract":"PurposeThis study aims to establish the shape of investment dynamics in equity crowdfunding to better understand backer behavior.Design/methodology/approachThis study provides insights into when backers invest in successful funding campaigns. It uses t-tests to compare differences in means between observation windows during successful funding campaigns. It is based on 4,938 transactions from 61 campaigns, focusing on the first and last tail ends.FindingsIn contrast to previous findings, the current investment dynamics seem more U-shaped than L-shaped. This supports previous findings about a strong start but also suggests a late collective attention effect. The strength is higher at the first tail end. However, differences in the later tail ends are statistically significant and emphasize the presence of late investment activities, especially in crowded or less complex campaigns.Practical implicationsThese findings emphasize the importance of signaling during the entire funding window. This encourages platforms to invest in user-friendly functionalities that guide entrepreneurs and help backers when investing in successful campaigns.Originality/valueThis study improves the understanding of backer behavior and suggests changing investment dynamics in equity crowdfunding. In addition, this pattern contrasts with previous findings on dynamic collective attention effects in rich digitally informative markets, implying two attention effects when uncertainty is high.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42080323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Who is brave enough to start a new business during the Covid-19 pandemic? 在新冠肺炎大流行期间,谁有足够的勇气创办新企业?
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-04-18 DOI: 10.1108/bjm-11-2022-0414
M. Cowling, O. Dvouletý
{"title":"Who is brave enough to start a new business during the Covid-19 pandemic?","authors":"M. Cowling, O. Dvouletý","doi":"10.1108/bjm-11-2022-0414","DOIUrl":"https://doi.org/10.1108/bjm-11-2022-0414","url":null,"abstract":"PurposeSince introducing the UK start-up loan (SUL) Scheme in 2012, 82,809 new start-ups have been supported with loans totalling £759m. Even during the Covid-19 crisis, new business start-ups supported by SUL did not abate. The authors ask whether the entrepreneurs starting businesses during the Covid-19 crisis were different from those becoming entrepreneurs before the pandemic. This paper aims to discuss the aforementioned question.Design/methodology/approachThe authors model the differences between pre-Covid-19 business start-ups and Covid-19 start-ups. The administrative data obtained from the UK Government Department for Business, Energy and Industrial Strategy (BEIS) represent information about individual loan records for 82,798 individuals and total lending of £759m between 2012 and 2021. The probit regression model with dependent variable coded one if the start occurred after February 2020 and zero between 2012 and February 2020, was estimated.FindingsThe study’s findings show that both groups of entrepreneurs differ in many facets. The new Covid-19 entrepreneurs are older, more likely to have a graduate-level education and are significantly more likely to make this transition from full-time waged employment or inactivity. Furthermore, they are more likely to set up in manufacturing industries at the business level than their pre-Covid-19 counterparts who favoured service sectors. Finally, their initial lending to support the start-up is much higher.Originality/valueThis study provides value for the policymakers responsible for the administration of the SUL scheme, and it also contributes to the body of knowledge on the effects of the global Covid-19 pandemic.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48095395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reward interdependence and project professionals' knowledge hiding: the moderating role of knowledge attributes 报酬相互依赖与项目专业人员的知识隐藏:知识属性的调节作用
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-04-14 DOI: 10.1108/bjm-09-2022-0336
Min Min, Zhen Zhang
{"title":"Reward interdependence and project professionals' knowledge hiding: the moderating role of knowledge attributes","authors":"Min Min, Zhen Zhang","doi":"10.1108/bjm-09-2022-0336","DOIUrl":"https://doi.org/10.1108/bjm-09-2022-0336","url":null,"abstract":"PurposeBased on interdependence theory, the authors investigated the effect of reward interdependence (RI) on project professionals' knowledge hiding and examined the moderating role of knowledge tacitness (KT) and complexity, in the context of new product development (NPD) teams.Design/methodology/approachThe authors conducted a time-lagged study in the context of NPD teams and collected data from a sample of 231 NPD professionals in China.FindingsThe study's findings indicate that RI was negatively associated with knowledge hiding. Knowledge tacitness negatively moderated the relation between RI and knowledge hiding. In contrast, the moderating effect of knowledge complexity (KC) was not significant.Practical implicationsTo reduce NPD professionals' knowledge hiding, organizations should not only design incentive plans that cultivate interpersonal relatedness but also address the drawbacks (decreased effectiveness of group rewards) resulting from KT.Originality/valueThe authors' paper provides novel insights into the inconsistent understanding of organizational rewards' effectiveness in managing knowledge withholding by demonstrating the differentiated effects of individual and group rewards on knowledge hiding as well as the differential contingent roles of knowledge attributes.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48525674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of risk-taking tendency and transformational leadership style on the use of management accounting system information: a direct-mediation model 风险承担倾向和变革型领导风格对管理会计系统信息使用的影响:一个直接中介模型
IF 3.1 4区 管理学
Baltic Journal of Management Pub Date : 2023-04-11 DOI: 10.1108/bjm-01-2022-0003
Malik Abu Afifa, Nha Minh Nguyen
{"title":"Impact of risk-taking tendency and transformational leadership style on the use of management accounting system information: a direct-mediation model","authors":"Malik Abu Afifa, Nha Minh Nguyen","doi":"10.1108/bjm-01-2022-0003","DOIUrl":"https://doi.org/10.1108/bjm-01-2022-0003","url":null,"abstract":"PurposeThis research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.Design/methodology/approachThe current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).FindingsBy using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.Research limitations/implicationsDespite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.Originality/valueThis research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.","PeriodicalId":46829,"journal":{"name":"Baltic Journal of Management","volume":" ","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45910670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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