Vikalpa (Vikalpa)

Publisher: Indian Institute of Management, Ahmedabad

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Other titles Vikalpa (Online)
ISSN 0256-0909
OCLC 60627148
Material type Document, Periodical, Internet resource
Document type Internet Resource, Computer File, Journal / Magazine / Newspaper

Publications in this journal

  • Vikalpa 04/2015;
  • Vikalpa 01/2014;
  • Vikalpa 03/2013; 38(1):2013.
  • Vikalpa 01/2013; 38(1):27-40.
  • Vikalpa 01/2013;
  • [Show abstract] [Hide abstract]
    ABSTRACT: Corporate often arrive at the other end of the spectrum, wherein within-GAAP earnings manipulation cross the line to inappropriate revenue acceleration/recognition and other accounting improprieties? This is ‘Earnings management.’ This study evaluates the implications of discretionary accruals for earnings management in the Indian corporate enterprises. We also provide an understanding of the industry-related choice of the discretionary accrual components of earnings. Our analysis indicates that there is presence of accrual management in the sample units. It is hoped that the study improves investors’ perception of the reliability of a firm’s performance, as measured by the earnings, in situations of earnings management.
    Vikalpa 01/2012; 37(1):49-56.
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    ABSTRACT: Service convenience involves aspects beyond locational nearness or convenient operating hours. This study aims at validating the service convenience (ServCon) scale originally developed in the West, in the Indian organized food and grocery retail context, and develops linkage between service convenience on one side, and satisfaction/ behavioural intentions on the other. Convenience samples, comprising of respondents from SEC A and SEC B with experience of shopping from organized retail food and grocery outlets, were drawn from various parts of Ahmedabad city. Scale validity was evaluated using correlation and confirmatory factor analysis while neural networks were used for nomological model testing. Subsequently, using cluster analysis, an attempt was made to segment respondents based on their service convenience scores which resulted in four customer segments
    Vikalpa 10/2011; 36(4):25-39.
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    ABSTRACT: This paper addresses the relationship between knowledge management initiatives in Indian IT organizations and their innovativeness at the organization level by using the survey research methodology. Knowledge management initiatives were measured in the context of cultural, structural, and technological interventions. Innovation was measured in terms of organizational behaviour related to sensitivity, learning, newness, trialability, communicability, risk-readiness, and absorption. A conceptual model was developed to assess the relationship between knowledge management initiatives and innovativeness. A hypothesis that knowledge management initiatives (KMI) influence the innovativeness of the organization was propounded. The questionnaire developed to assess knowledge management initiatives had 60 items, while an already available questionnaire consisting of 65 items was used to measure innovativeness. Eventually, the number of items in the knowledge management initiatives and innovativeness questionnaires was bought down to 45 and 34 respectively. Items were measured on a fivepoint Likert type rating scale, ranging from strongly agree to strongly disagree. The reliability of the questionnaires was checked using Cronbach Alpha. The study was carried out on 84 professionals from 20 Bangalore-based IT organizations that had implemented knowledge management initiatives and had SEI CMM level 5. Means and standard deviations of the variables were computed. The variables were subjected to correlation analysis and factor analysis. A multiple regression analysis was done to identify the influence of knowledge management initiatives on organizational innovativeness. An organizational innovativeness score, was used as the dependent variable and the variables of knowledge management initiatives were used as the independent variables. The results of data analysis showed that the initiatives taken by companies to enhance their knowledge assets fall into the culture, structure, and technology subsystems and that all the three are highly correlated: • Technology and culture are more strongly associated with each other, as compared to their association with structure. • All the three KMI variables strongly influence organizational innovativeness, with ‘culture’ being the most important. • ‘Learning climate,’ a variable of culture, is found to be the most significant of the variables to influence innovativeness. Hence, organizations that lay emphasis on learning and provide excellent training facilities can foster a more innovative environment. • Interestingly, ‘risk readiness’ is not a factor contributing to innovativeness and is not significantly associated with the other variables. • The variables like leadership, networking, reward and recognition, structure and technology do not significantly influence innovativeness.
    Vikalpa 01/2011; 36(2):31-43.
  • Vikalpa 01/2010; 35(1).
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    ABSTRACT: Implementation of performance-related pay (PRP) is a challenging task for any organization due to associated issues. Before implementing PRP, organizations need to check their readiness for it. Besides, readiness in terms of various systems in the organizations, it also includes the psychological preparedness of employees. This study focuses on the readiness of Indian government organizations to implement PRP systems. The paper highlights the issues associated with the introduction of PRP in government organizations and pre-conditions and essentialities for implementing it. Employee participation, delegation, transparency, and accountability are some of the key factors essential for the successful implementation of PRP. The paper presents a framework designed to understand the variations in the PRP system for the managerial and operative level employees. It also discusses the managerial issues and employee perception issues that need to be dealt with implementing PRP.
    Vikalpa 01/2010; 35(1):63-73.
  • Article: ARAVALI
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    ABSTRACT: The senior management of the Association for Rural Advancement through Voluntary Action and Local Involvement (ARAVALI), a not-for-profit organization, initiated by the Government of Rajasthan, was in the process of finalizing its five-year perspective plan. For the last eight years, the organization had been involved in promoting collaboration between government organizations (GO) and non-government organizations (NGOs) in the implementation of rural development programmes in the state. This period had witnessed a tremendous growth in the number of NGOs working in the state; the organization itself had also grown significantly. The profile of NGOs with which the organization had worked so far had undergone a sea change. With this, the expectations of partner organizations from ARAVALI had changed. A few months ago, the Founding Director of the organization had left. At this juncture, the new Executive Director (ED) took the responsibility of finalizing the perspective plan for the next five years. There had already been some discussions in this regard. Taking a stock of that, the ED convened a meeting of the senior functionaries for reviewing the situation...................................
    Vikalpa 01/2009; 34(4):119-126.
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    ABSTRACT: Burnout is described as a state of depletion of a person's resources and energy resulting in apathetic and impassive behaviour towards others, having dysfunctional repercussions on the individual and adverse effects on organizations. Though an enormous amount of research is available on "stress" in both Western and Indian contexts, there is very little research on "burnout" in the Indian workplaces. For this study, important considerations included evolving an exclusive construct of 'executive burnout' in the industrial context which does not exist and also developing the construct of burnout in the Indian context. The Western construct of burnout using Maslach Burnout Inventory (MBI) developed in 1982 has largely been based on people occupations (like nurses and teachers) and later extended to non-service occupations. When tested by the author on the Indian sample of executives, it revealed the following: There is a difference in the dimension of diminished personal accomplishment which was not valid on the Indian sample. Those suffering from burnout did not have low personal accomplishment; on the contrary, high achieving executives were mostly found to suffer from burnout. Some dimensions, viz., ambiguity; dissatisfaction and powerlessness; inadequacy; and physical exhaustion, which were empirically found vital for executives in the Indian context, were not covered by MBI. With technological advancements, workplaces have undergone drastic changes and many executives work in situations which require very little people contact, implying that the construct of executive burnout is qualitatively different and needs to be evolved for better understanding of this pivotal problem. The author's professional interactions with executives from a variety of industry and a study of mental health professionals in India revealed that the problem of burnout has been acute and on the increase. This study identifies the determinants of burnout among Indian executives and thus evolves an Indian model of executive burnout to help the executives/organizations in taking preventive measures to mitigate this problem. Reliable tools are used on a representative sample of middle level executives from manufac-turing and service industry representing both public and private sectors. Basic statistics, Pearson's correlation, factor analysis, t-test, and hierarchical regression test the hypotheses. The analysis of data reveal the following: Emotional intelligence mediates and leads to personal effectiveness which moderates the onset of burnout. Stress personality and personal inadequacy are personality-related predictors. Role expectation conflict, role stagnation, self-role distance, role overload, role erosion, resource inadequacy, inter-role distance, and role ambiguity are role-related predictors of burnout among executives in India. The author (2005) has found that burnout can be prevented with early detection, timely intervention, and enhancement of emotional intelligence. 23 23 T he phenomenon of burnout, a debilitating stress syndrome, was observed and studied in the US and the European countries in the 1980s when these countries faced globalization. India has confronted globalization and liberalization since the 1990s, the effects of which have been experienced by organizations and executives more severely during the past decade. A majority of the organizations have gone through a paradigm shift and one can clearly see the stress levels rising. Yet, there has been no national level study to indicate the magnitude of the problem that is adversely affecting both the executives and the organizations. Burnout is becoming a major threat to the executives the world over and more so in a country like India where they are under pressure to produce higher and higher outputs with minimum inputs. There is, therefore, a need to probe and identify the determinants of burnout to enable the adoption of appropriate preventive mea-sures. Though an enormous amount of research litera-ture is available on 'stress' in the Western and Indian conditions, there is very little research on "burnout" in the Indian context.
    Vikalpa 01/2007; 32(2):23-38.
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    ABSTRACT: This paper attempts to find the stock selection and market timing abilities of the Indian mutual fund managers using unconditional as well as conditional approaches.With a sample of 96 Indian mutual fund schemes, a lack of market timing ability and presence of stock selection ability were observed among the Indian fund managers in both unconditional as well as conditional approaches . A pooled regression was carried out for various categories of funds as well as for the entire sample, which also showed a lack of of market timing abilities and presence of stock selection abilities.
    Vikalpa 01/2007; 32(2).