Philip Constable and Nooch Kuasirikun
The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.
Abstract
Purpose
The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.
Design/methodology/approach
First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.
Findings
The findings emphasise the important role of accounting in the construction of political and national identity.
Originality/value
This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.
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Xiangming Chen, Qunhui Ou, Chao An and Dongyun Zhang
The purpose of this study is to provide an alternative approach to teacher learning on top of the usual practices of listening to experts' lectures and conducting school-based…
Abstract
Purpose
The purpose of this study is to provide an alternative approach to teacher learning on top of the usual practices of listening to experts' lectures and conducting school-based activities among peers in China. A boundary-crossing lesson study (BCLS) through school-university partnership served as an example to illustrate how a class teacher's mindset changed towards her students in equal interactions with university scholars.
Design/methodology/approach
With the lenses of action science theory and boundary-crossing learning theory, the study used qualitative research approach to collect and analyze data. One Chinese primary school class teacher from a workshop on narrative action research was selected as the case for this study. Interviewing, observation and document analysis were used to collect data. Data analysis methods included categorization and contextualization of the teacher's mindset change towards her student.
Findings
The case teacher, Mrs. Li, collaborated closely in paired teaching with her university partner AP Yu in all the four phases of their BCLS. Each phase was marked with an interactive event such as dialogic illumination, reflexive theorization, embodied conversation, and fusion of teacher and trainer roles. With inspirational trust as a major interactive mechanism, Mrs. Li jumped out of her single-loop learning (changing strategies according to results) to double-loop learning (changing both strategies and values/values). As a result, her mindset changed from attribution to appreciation towards her low-achieving student.
Originality/value
This study made contributions in two ways. First, it examined a class teacher's mindset change towards her student, rather than that of subject matter teachers towards their teaching materials and methods. Second, it revealed how reflective interactions in a special kind of BCLS by school teachers and university scholars may promote the teacher's mindset change. The findings further confirm that having differences as boundaries is not enough for teacher learning. For deep learning like Mrs. Li's mindset change, it requires a respectful and inspirational relationship between school teachers and university scholars in the BCLS.
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Sadrudin A. Ahmed, Alain d’Astous and Jelloul Eljabri
This article reports the results of a survey of 151 Canadian male consumers. In this study, consumer judgements of products varying in their level of technological complexity made…
Abstract
This article reports the results of a survey of 151 Canadian male consumers. In this study, consumer judgements of products varying in their level of technological complexity made in both highly and newly industrialised countries (NICs) were obtained in a multi‐attribute and multi‐dimensional context. The results show that the country‐of‐origin image of NICs is less negative for technologically simpler products (i.e. television) than for technologically complex products (i.e. computers). In addition, NICs are perceived more negatively as countries of design than as countries of assembly, especially for technologically complex products, but their negative image may be attenuated by making consumers more familiar with products made in these countries and/or by providing them with other product‐related information such as brand name and warranty. Three personal variables namely, computer involvement, technological sophistication and technological innovativeness were found to moderate the perceptions of countries of origin. The more technologically sophisticated a consumer was, the more favourable he/she was towards products made in more technologically advanced NICs.
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Angel Meseguer-Martinez, Simona Popa and Pedro Soto-Acosta
Research on Science parks (SPs) has attracted a growing interest in the last decades. This widespread innovation policy initiative pursues technology-based industrial and…
Abstract
Purpose
Research on Science parks (SPs) has attracted a growing interest in the last decades. This widespread innovation policy initiative pursues technology-based industrial and entrepreneurial growth through business development and technology transfer across new and mature firms. Despite the common agreement on SPs' potential benefits, literature have showed mixed results regarding the performance of SPs. To explain this findings, current research pointed out at the lack of a common guiding framework. To cover this knowledge gap, this manuscript proposes an integrative definition and research model together with a multidimensional measurement instrument suitable to encompass the diverse reality of this global phenomenon.
Design/methodology/approach
Based on a systematic literature review of 281 indexed journal articles published between 1990 and 2018, the paper provides an integrative framework of enabling factors of SPs' performance.
Findings
The results illustrate an integrative conceptual framework of SPs that allows further comparison and generalization of research. At the same time, this manuscript provides valuable insights for managers and entrepreneurs as it conveys a standardized view of SPs' internal context useful for benchmarking.
Originality/value
Grounded in the resource-based view (RBV), the paper conducts a thorough literature review to develop an integrative research model featuring three value streams: physical infrastructures, formal links and support services. In addition, a multidimensional measurement tool to operationalize these three dimensions is proposed.
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Zizhen Geng, Chao Liu, Xinmei Liu and Jie Feng
– The purpose of this study is to empirically test and extend knowledge of the effects of emotional labor of frontline service employee.
Abstract
Purpose
The purpose of this study is to empirically test and extend knowledge of the effects of emotional labor of frontline service employee.
Design/methodology/approach
The authors examined the effects of emotional labor (surface acting and deep acting) on frontline employee creativity, as well as the mediating effects of different kinds of job stress (hindrance stress and challenge stress) on the relationship between emotional labor and creativity. The research hypotheses were tested using data collected from 416 service employee–supervisor dyads in 82 Chinese local restaurants.
Findings
Results show that surface acting is negatively related to and deep acting is positively related to frontline employee creativity; surface acting is positively related to hindrance stress, while deep acting is positively related to challenge stress; and hindrance stress mediates the relationship between surface acting and creativity.
Originality/value
This study extends the consequences of emotional labor to frontline employee creativity from a cognitive perspective. It also advances knowledge about the effects of emotional labor on stress by classifying different kinds of job stress caused by different cognitive appraisals of surfacing acting and deep acting, and revealing the role of hindrance stress as psychological mechanism through which surface acting affects creativity.
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Chia‐An Chao and Aruna Chandra
This study seeks to examine the impact of owner's knowledge of information technology (IT) on business and IT strategic alignment, as well as on IT use in the small firm context…
Abstract
Purpose
This study seeks to examine the impact of owner's knowledge of information technology (IT) on business and IT strategic alignment, as well as on IT use in the small firm context, using the resource‐based view as a theoretical foundation.
Design/methodology/approach
A random sample of 217 small manufacturers and financial services firms in the USA answered a two‐page survey containing questions pertaining to the company's business strategies, the extent IT supported each business strategy, types of IT used, and the level of owner's IT knowledge.
Findings
Owner's knowledge of IT was found to be a significant predictor of IT strategic alignment, as well as adoption of traditional IT and internet technologies, while controlling for differences in firm attributes (size, age, industry affiliation, and strategic focus).
Practical implications
Small firm owners are well advised to seek ways of improving their knowledge of IT, integrating IT use in firm‐level business planning, as well as reexamining their business strategy and IT use to detect and correct misalignments, if any.
Originality/value
From the resource‐based view, the owner's IT knowledge is a critical resource that cannot be easily codified, hence less susceptible to competitive erosion, since it is embedded in the owner's tacit knowledge and expressed in the unique but complementary use of IT in support of the firm's strategic goals. This study confirmed small firm owner's knowledge of IT as an important, knowledge‐based capability and a vital component of business‐IT strategic alignment.
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Hee-Kyung Ahn, Seung-Hwa Kim and Wen Ying Ke
This study examines the impact of incidental pride on consumer preference for attention-grabbing products. This effect is mediated by the desire to gain attention. This study also…
Abstract
Purpose
This study examines the impact of incidental pride on consumer preference for attention-grabbing products. This effect is mediated by the desire to gain attention. This study also shows that the effect of incidental pride is qualified by visibility of consumption.
Design/methodology/approach
Using two studies with between-subjects designs, this research examines the difference in preferences for attention-grabbing products between hubristic and authentic pride.
Findings
Individuals who experience hubristic pride (vs authentic pride) show greater preference for attention-grabbing products and have a strong desire to gain attention from others. However, when consumption is perceived as private (vs public), preferences for attention-grabbing products weaken for those who experience hubristic pride.
Research limitations/implications
This research studies the effect of incidental pride on consumer preference. By examining dispositional pride effects, future research may expand these findings, which enrich the literature on emotion. Future research can identify the potential mechanism for the relationship between authentic pride and preference for attention-grabbing products in the context of private consumption.
Practical implications
Marketers and salespersons can guide and recommend products with attention-grabbing features to customers celebrating a friend’s success in recognition of their innate ability. Second, marketers may encourage consumers to buy attention-grabbing products with targeted advertising or emotion-eliciting advertising (i.e., evoke a certain type of pride).
Originality/value
While prior studies focused on basic emotions, this research has investigated self-conscious emotions that are central to consumer behavior. This research contributes to the understanding of self-conscious emotions that affect consumers’ behavioral responses in unrelated situations. Investigating the two facets of pride, the findings show the impact of pride on the preference for attention-grabbing products and reveals that visibility of consumption moderates the effect of pride.
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Ralph Nyadu-Addo and Mavis Serwah Benneh Mensah
Entrepreneurship education thrives on the pillars of experiential education. Using the case of the Kwame Nkrumah University of Science and Technology in Ghana, the purpose of this…
Abstract
Purpose
Entrepreneurship education thrives on the pillars of experiential education. Using the case of the Kwame Nkrumah University of Science and Technology in Ghana, the purpose of this paper is to examine the entrepreneurship clinic (EC) as a viable pedagogy for the promotion of experiential education in entrepreneurship.
Design/methodology/approach
The paper relies on insider action research to analyse, within Joplin’s five-step model, the case of the EC at the Kwame Nkrumah University of Science and Technology (KNUST), Ghana.
Findings
The analysis showed that the KNUST clinic comprises five main activities including preparation, orientation, selection and matching, coaching and monitoring and evaluation. In relation to Joplin’s five-step model, the first three stages of the clinic provide focus for the clinic while the remaining two stages – coaching and monitoring and evaluation – entail activities that are geared towards action, support, feedback and debrief. Through the clinic, thousands of tertiary students have been trained in entrepreneurship and new venture creation; some selected participants have been coached while others have had the opportunity to qualify for business incubation.
Research limitations/implications
Although the paper discusses some achievements of the clinic in relation to enrolment and fundraising, it does not assess the impact of the clinic on the entrepreneurial competencies, intentions and initiatives of participants, hence, these issues are recommended for future research.
Practical implications
The paper demonstrates that it is feasible to implement the EC methodology, irrespective of the cost and time implications that are often associated with experiential educational methodologies. However, support from university management, funding raising from internal and external sources and technical support from industry and government agencies are key to the sustainability of clinics.
Originality/value
The paper adds novelty to the entrepreneurship education literature by bringing to the fore how a university in an emerging African economy is implementing and managing the EC pedagogy.