Search results

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Drawing on trait activation theory, this study examines the influence of positive affectivity on employment predictions (e.g. the probability of obtaining an interview and being hired) via intrinsic motivation and network building on LinkedIn.

Multisource field data were collected from student job seekers (n = 179) searching for an internship over two points with a six-month time separation between the first and second data collection.

Structural equation modeling (SEM) analyses revealed marginal support for the mediating roles of intrinsic motivation and network building in positive affectivity’s indirect effect on employment predictions about the probability of obtaining an interview and being hired.

This study extends research on job search networking/selection by demonstrating the sequential process through which job seekers’ positive affectivity influences employment predictions, emphasizing the intermediary roles of intrinsic motivation and network building on LinkedIn.

Job seekers, recruiters and career counselors should consider network building on LinkedIn as a relevant expression of positive affectivity.

We apply trait activation theory as an overarching framework to examine how an affective between-person difference is expressed via intrinsic motivation and network building and is, at the same time, perceived and valued by employers on LinkedIn.

New digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).

The paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).

In DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.

The study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.

This paper investigates the motivations and challenges of women entrepreneurs in Ireland, assessing the role of policies and Enterprise Ireland (EI) support for women-led companies and high potential start-ups (HPSUs). It employs the gendered theory of entrepreneurship and opportunity recognition theory to analyse the enablers and obstacles to women’s entrepreneurship, particularly in the context of EI’s support, aiming to suggest improvements.

Grounded in a feminist epistemology and employing a mixed-methods approach, a targeted survey explores motivations, barriers and supports the needs of female entrepreneurs in Ireland, offering a comprehensive gender perspective evaluation for policy enhancement.

Findings note a shift in Irish women’s entrepreneurship motivations and outlines major hurdles like limited funding and work–life balance issues. It recommends policy enhancements in data collection, website usability, financial guidance and childcare support.

This paper aims to highlight the impact of gender-specific factors on entrepreneurship, the study highlights the importance of ongoing data collection and gender comparative analyses. It advocates for women mentoring networks and improved financial support to build a more inclusive entrepreneurial environment in Ireland, with potential global implications.

This study is unique for its in-depth exploration into Irish female entrepreneurship challenges, this study proposes actionable strategies with local and global relevance. Advocating for caregiving support integration and women’s increased involvement in tech, it offers a blueprint for fostering female entrepreneurship. It contributes to global discussions on creating supportive, equitable entrepreneurial ecosystems, serving as a valuable resource for advancing gender inclusivity and equity in entrepreneurship worldwide. It identifies scope for integration of a feminist epistemology in policy development.

The emergence of Construction 4.0 technologies provides an impetus for radical change and rejuvenates the interest of stakeholders in addressing long-standing performance issues in the construction sector. However, construction firms struggle to implement Construction 4.0 technologies for performance measurement and improvement. Therefore, the purpose of this research is to develop a conceptual model of innovation management for implementing Construction 4.0 that guides and facilitates the strategic transformation of construction firms.

A conceptual model of innovation management is presented, and the findings are synthesised based on a literature review, 20 semi-structured interviews, two focus group discussions, three workshops, expert consultation and observations on three digitally-enabled projects. Data were inductively analysed using thematic analysis.

The analysis of empirical data revealed: (i) Four scenarios that could lead the industry to different futures, based on the extent of research and development, and the extent of integration/collaboration; (ii) Construction 4.0 capability stages for a sustained implementation route; (iii) Possible business model configurations derived from servitisation strategies; and (iv) Skills management challenges for organisations.

First, the empirical data was only collected in the UK with its unique industry context, which may limit the applicability of the results. Second, most of the research data comes from the private sector, without the views of public sector organisations. Third, the model needs to be further validated with specific data-driven use cases to address productivity and sustainability issues.

Successful Construction 4.0 transformation requires a concerted effort of stakeholders, including those in the supply chain, technology companies, innovation networks and government. Although a stakeholder’s action would depend on others’ actions, each stakeholder should undertake action that can influence the factors within their control (such as the extent of collaboration and investment) and the outcomes.

The conceptual model brings together and establishes the relationships between the scenarios, Construction 4.0 capability stages, business models and skills management. It provides the first step that guides the fuzzy front-end of Construction 4.0 implementation, underpins the transformation to the desired future and builds long-term innovation capabilities.

This paper aims to examine the key challenges experienced and lessons learned when organizations undergo large-scale agile transformations and seeks to answer the question of how incumbent firms achieve agility at scale.

Building on a case study of a multinational corporation seeking to scale up agility, the authors combined 36 semistructured interviews with secondary data from the organization to analyze its transformation since the early planning period.

The results show how incumbent firms develop and successfully integrate agility-enhancing capabilities to sense, seize and transform in times of digital transformation and rapid change. The findings highlight how agility can be established initially at the divisional level, namely with a key accelerator in the form of a center of competence, and later prepared to be scaled up across the organization. Moreover, the authors abstract and organize the findings according to the dynamic capabilities framework and offer propositions of how companies can achieve organizational agility by scaling up agility from a divisional to an organizational level.

Along with in-depth insights into agile transformations, this article provides practitioners with guidance for developing agility-enhancing capabilities within incumbent organizations and creating, scaling and managing agility across them.

Examining the case of a multinational corporation's exceptional, pioneering effort to scale agility, this article addresses the strategic importance of agility and explains how organizational agility can serve incumbent firms in industries characterized by uncertainty and intense competition.

The increased use of Information Systems (IS) as a working tool for employees increases the number of accounts and passwords required. Despite being more aware of password entropy, users still often participate in deviant password behaviors, known as “password workarounds” or “shadow security.” These deviant password behaviors can put individuals and organizations at risk, resulting in a data breach. This paper aims to engage IS users and Subject Matter Experts (SMEs), focused on designing, developing and empirically validating the Password Workaround Cybersecurity Risk Taxonomy (PaWoCyRiT) – a 2x2 taxonomy constructed by aggregated scores of perceived cybersecurity risks from Password Workarounds (PWWAs) techniques and their usage frequency.

This research study was a developmental design conducted in three phases using qualitative and quantitative methods: (1) A set of 10 PWWAs that were identified from the literature were validated by SMEs along with their perspectives on the PWWAs usage and risk for data breach; (2) A pilot study was conducted to ensure reliability and validity and identify if any measurement issues would have hindered the results and (3) The main study data collection was conducted with a large group of IS users, where also they reported on coworkers' engagement frequencies related to the PWWAs.

The results indicate that statistically significant differences were found between SMEs and IS users in their aggregated perceptions of risks of the PWWAs in causing a data breach, with IS users perceiving higher risks. Engagement patterns varied between the two groups, as well as factors like years of IS experience, gender and job level had statistically significant differences among groups.

The PaWoCyRiT taxonomy that the we have developed and empirically validated is a handy tool for organizational cyber risk officers. The taxonomy provides organizations with a quantifiable means to assess and ultimately mitigate cybersecurity risks.

Passwords have been used for a long time to grant controlled access to classified spaces, electronics, networks and more. However, the dramatic increase in user accounts over the past few decades has exposed the realization that technological measures alone cannot ensure a high level of IS security; this leaves the end-users holding a critical role in protecting their organization and personal information. Thus, the taxonomy that the authors have developed and empirically validated provides broader implications for society, as it assists organizations in all industries with the ability to mitigate the risks of data breaches that can result from PWWAs.

The taxonomy the we have developed and validated, the PaWoCyRiT, provides organizations with insights into password-related risks and behaviors that may lead to data breaches.

The purpose of this study was to explore the current transformative leadership values and beliefs of Cooperative Extension leaders. Specific research objectives included, (1) characterize Extension leaders’ beliefs regarding transformative leadership, and (2) determine differences in transformative leadership beliefs based on selected characteristics.

This exploratory study applied transformative leadership theory to examine the values and beliefs regarding equity, justice, and leading change held by leaders in the Cooperative Extension System. A sample of 138 administrators across the U.S. completed the Transformative Leadership Scale (TLS), which presents 32 contrasting statements representing dimensions of transformative leadership.

Results found the mean TLS score was 70.61 out of 100, indicating nascent awareness of equity concerns but substantial room for growth in fully embracing transformative leadership principles like social activism and egalitarian distribution of power. The score distribution skewed slightly left, with 16% possessing a highly transformative belief system, 71% demonstrating moderate awareness of equity issues, and 13% focused more on organizational efficiency over justice. Differences emerged based on diversity leadership roles and years of experience.

The findings establish an important baseline for aligning leadership development with Extension's mandate to champion inclusion and confront systemic barriers as social change agents. This research kicks off a vital dialogue regarding transformative leadership's implications for guiding community-engaged institutions like Extension pursuing democratic engagement.

This represents the first study to apply transformative leadership to a national assessment of values and beliefs among Extension education leadership.

There has been an unprecedented increase in online learning worldwide, including in teacher education. However, student lurking can be a common issue, leading to a non-interactive learning environment.

The authors employed a qualitative case study with thematic analysis to examine a novel “self-directed” pre-service teacher online degree module that engaged students in regular peer-feedback, which intended to promote student engagement and interactivity. The research questions were as follows: To what extent did the seminar series represent the principles of self-directed learning and were learning outcomes effective from the process? And, how effective was the use of peer feedback?

The thematic analysis revealed that student progression and course completion was successful, and it represented some principles of self-directed learning; but (a) it cannot be presumed that pre-service teachers are competent in giving (peer) feedback and (b) pre-service teachers may need specific guidance and training for providing competent feedback.

This paper is highly original in respect of its combination of the self-directed learning framework with use of peer feedback, to engage students in an interactive learning environment. The present paper identifies that peer feedback is a powerful tool in online learning; peer feedback can supplement self- and teacher-assessment; but it should not be assumed that pre-service teachers are competent in providing (peer) feedback – pre-service teachers may need specific training in providing feedback.

This study explores the relationship between Tourism Systems and Smart Cities, aiming to identify what prevents public managers from including these systems in Smart City strategies. This separation neglects that increasing tourism attractiveness may also impact city resources, infrastructures and inhabitants.

To this end, we developed a critical literature review consulting three databases: Scopus, Web of Science and EBSCOhost. A total of 73 articles were selected and analyzed through thematic analysis.

Through this critical review, we develop a framework of barriers to integrating a tourism system in Smart City strategies composed of four main barrier themes and 11 barrier factors. Findings show the need for innovative research and public managers to go beyond considerations related to technological challenges and instead focus on other barriers hindering integration, such as the lack of participatory governance and knowledge of tourism systems' current and future impact.

This study offers a critical identification of barriers impeding the inclusion of tourism systems in Smart City strategies, providing a useful guideline for public managers aiming to follow an innovative approach to smart development where tourism can still be a tool to enhance the attractiveness of the territory while considering its current and future impact on the city.