Search results

The International Integrated Reporting Council introduced the concept of integrated thinking skills to the accounting world overall. This study uses a constructivist approach to address the development of integrated thinking skills for future professional accountants during higher education. This issue is relevant as many professional accounting bodies expect that integrated thinking skills are developed during the higher education of prospective professional accountants. Despite this expectation, there is limited guidance available to academics in the accounting education field to do so. By means of a literature review as well as an empirical study, this chapter develops a constructivist model that can be used by academics to develop integrated thinking skills during the higher education of prospective professional accountants. The model addresses the foundation, appropriate pedagogies, disciplinarity type, and point of introduction of integrated thinking principles in accounting education.

This study aims to contribute to the field of customer portfolio management by proposing a novel approach rooted in dialectic critical realism (DCR). DCR, as an ontological theory, enables a fundamental reimagining of customer portfolio management as a dialectic process. The conceptualized dialectic portfolio management is motivated by the concept of “absence”, akin to Hegelian “antithesis”, which highlights limitations, problems and tensions in portfolio management. In essence, “absence” serves as a diagnostic tool that directs portfolio actions towards resolving problems by pursuing a more comprehensive “totality”, similar to the Hegelian notion of “synthesis”.

This conceptual paper theorizes DCR in business marketing and customer portfolio management.

DCR conceptualizes customer portfolios as relational structures characterized by omissions and tensions. These issues are addressed through a dialectic synthesis aimed at achieving a more comprehensive “totality”. Consequently, DCR guides portfolio management to continually re-think the connections and distinctions that define a portfolio within its network context. This dialectic process is facilitated by a novel vocabulary that enhances the understanding of network and portfolio relations, incorporating concepts such as “intrapermeations”, “existential constitutions”, “intra-connections” and “intensive” and “extensive” portfolio practices.

This study aims to foster a fresh and process-oriented perspective on portfolio management, drawing inspiration from the growing demand for enriched dialectic theorizing within the realm of business marketing. The adoption of a dialectic process orientation based on DCR revolutionizes the comprehension of portfolio management by fundamentally reimagining the underlying ontological assumptions that underpin the existing body of literature on customer portfolios. Moreover, DCR asserts that ethical considerations are inextricably linked to human experiences and associated practices, emphasizing ethics as an integral component of customer portfolio management.

The main purpose of this research is exploring the tipping points for a radical shift in supplier (dis)satisfaction. This study identifies triggers and links them to consequences for the buyer–supplier relationship.

The Critical Incident Technique (CIT) was used to interview Dutch supplier representatives in the infrastructure sector, resulting in rich descriptions of 29 critical incidents, extracting first-hand information.

Safety issues, technical disputes and recruitment of supplier’s technical staff have been identified as tipping points for suppliers to become dissatisfied. Implementing performance-based contracting is another critical incident that caused irritation and disappointment. On a more operational level, dissatisfaction was provoked by tender errors and price discussions with the buyer. This study also identified tipping points by which dissatisfied suppliers abruptly turned into satisfied suppliers. The effect of a solution-oriented buyer intervention appears to be most powerful if this behaviour transcends prior expectations.

Consequences of misunderstandings and discussion between supplier and buyer may be manageable or repairable, depending on the causes and triggers that influenced a supplier’s dissatisfaction. An early warning system could prove its worth, so that buyers are not faced with unpleasant surprises.

Despite the growing number of studies, processes of how antecedents lead to supplier (dis)satisfaction are not well understood. Antecedents are predominantly investigated by cross-sectional survey data, giving little insights into micro-processes and actual interaction between buyers and suppliers. Although CIT has been applied in many disciplines, the technique is hardly used within the context of purchasing and supply management research.

Inspired by the internationalisation paths to prosperity of small and medium-sized enterprises (SMEs), where narcissistic leaders are diligent about organisations but also pursue their dark goals, this study aims to concurrently examine two avenues for the internationalisation of narcissistic leaders in SMEs concerning the function of team organisational citizenship behaviours (OCB): corporate social irresponsibility (CSI) and digital business model innovation (BMI).

This study utilised a quantitative design emphasising mature theory research, and data was analysed using multiple regression analysis and Hayes' process model. The data for this study was collected via surveys from 270 SMEs in Vietnam.

The study showed that narcissistic Chief Executive Officers (CEOs) can penetrate the global market profoundly by utilising both the righteous path, which is based on the power of the times via BMI, and the unethical path, CSI. However, team devotion via OCB can mitigate the unethical conduct of narcissistic CEOs.

The study endeavoured to find a path to internationalisation for SMEs in emerging markets with high economic openness and increasingly close connections with international markets, via two strategies for SMEs to conquer the international market more successfully, and with utilising the foundations of CEO narcissism and team citizenship behaviour.

This study contributed to the theory of SME internationalisation by employing the resource-based view and upper-echelon theory, with the updated Uppsala model as its foundation.

Innovation is widely desired within healthcare organizations, yet the efficacy of programs aimed at fostering it remain largely unassessed, with little consideration given to their effects on employee experience. The Veterans Health Administration (VA) innovators network (iNET) was established to provide organizational support to improve and reimagine patient care and processes across the VA. We evaluated participant perspectives on how iNET impacted workplace experience and fostered innovation.

Semi-structured interviews were conducted using purposive sampling to maximize diversity for program roles and site characteristics, reviewed using a rapid matrixed approach, then analyzed using a hybrid inductive/deductive approach that applied a theoretical framework of innovation supportive domains.

21 project investees, 16 innovation specialists and 13 leadership champions participated from 15 sites nationally. Most participants reported strongly positive impacts including feeling re-energized, appreciating new experiences and expanded opportunities for connecting with others, sense of renewed purpose, better relationships with leadership and personal recognition. Negative experiences included time constraints and logistical challenges. Participants’ experiences mapped frequently onto theorized domains of supporting a curious culture, creating idea pathways and porous boundaries, fostering/supporting catalytic leadership and supporting (role) diverse teams. The program’s delivery of ready resources was critically supportive though at times frustrating.

Participants’ experiences support the conclusion that iNET fosters innovation and positively impacts participating employees. In the post-pandemic context of unprecedented challenges of healthcare worker burnout and stress, effective innovation training programs should be considered as a tool to improve worker experience and retention as well as patient care.

This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty.

Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects.

The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects.

The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.

Throughout the world, women encounter strong patriarchal values that promote the virtue of women's chastity. Within numerous conservative societies, such as certain regions of the Islamic Republic of Pakistan, the intactness of the hymen in a young woman is viewed as emblematic of her dignity, righteousness, and pride. Participants in our investigations highlighted that hymen rupture stigma remains prevalent in many parts of Pakistan, often leading to social consequences or disapproval of women who want to participate in sports. Additionally, participants disclosed that some women had internalized the hymen rupture stigma, and families might reinforce it. This chapter contributes to the limited scholarship concerning how social norms, hymen rupture stigma, and family values influence Muslim women's participation or lack of participation in sports in Pakistan.

The authors contribute to the literature on leadership by investigating how characteristics of principal investigators (PIs) affect innovation performance, and how collaborative and non-collaborative projects moderate this relationship within the context of inter-organisational research projects.

The authors analysed panel data from the National Science and Technology Information Service on 171 research projects within a biomedical and regenerative medicines programme overseen by the Korea Health Industry Development Institute. The authors used a hierarchical regression model, based on the ordinary least squares method, to examine the relationship between PI characteristics and performance, considering both quantity and quality.

The results show that the characteristics of PIs have diverse effects on the quantity and quality of innovation performance. Gender diversity within PIs negatively affects the quality of innovation performance, while the capacity of PIs positively influences it. Moreover, the degree of PI’s engagement is positively associated with the quantity of innovation performance but does not have a significant relationship with the quality of performance. In terms of moderating effects, collaborative projects with multiple leaders seem less reliant on PI capacity than non-collaborative projects led by a single leader, in terms of innovation performance.

The results contribute significantly to the literature on innovation management by examining the role of leadership in collaborative environments to enhance innovation performance, addressing the need for empirical evidence in this area. Analyses of PI characteristics in government R&D management can lead to improved team performance, more efficient processes and effective resource allocation, ultimately fostering innovation.

This study aimed to investigate the relationship between food sponsorships and gender stereotypes, focusing on how patriarchal beliefs influence consumers’ purchase intentions in sports.

The research comprised two studies. In Study 1, n = 161 participants participated via Amazon’s Mechanical Turk platform. Study 2 involved n = 250 participants who completed a cross-sectional and self-administered survey.

Study 1 indicated an apparent gender-based categorization of certain foods and beverages: beer and red meat were predominantly perceived as masculine, while yogurt, salads, and wine were seen as feminine. Further, brands like Budweiser and Red Bull were mainly seen as masculine, while Chobani and Smoothie King were perceived as feminine. Moreover, findings indicate that foods, especially those rich in protein or linked to BBQ and spicy tastes, are considered more masculine by men than women in sports settings. Further, Study 2 findings unveiled a significant relationship between patriarchal beliefs and both attitudes (ß = 0.327, p < 0.01) and subjective norms (ß = 0.525, p < 0.01) towards masculine brands.

The two studies’ results underscore the profound impact of gender stereotypes shaping sports fans’ perceptions of food items and the brands sponsoring them. This inquiry significantly augments the current understanding of the nuanced interrelation between the paradigms of social role theory and the theory of planned behavior, particularly within the ambit of sports-related sponsorship by food and beverage brands and its consequent influence on consumer purchasing inclinations.

While scholarship has identified the bias that maternal women (Arena et al., 2023; Grandey et al., 2020) and racial minority employees (King et al., in press) endure, few have taken aim at understanding how these identity characteristics might combine to concomitantly shape work experiences. Drawing from stigma theory (Goffman, 1963), the primary purpose of our chapter is to examine how the stereotypes of maternity might interact with race-based stereotypes to shape the experiences of working women. In doing so, we will be able to identify which stereotypes of maternity (i.e., incompetence or disloyalty; Grandey et al., 2020) might be exacerbated or weakened when varying race-based stereotypes are considered. After reviewing the potential for intersecting stereotypes, we then argue that mothers might experience different work and health outcomes – both pre- and postpartum – based on their race. We close by providing insight for future scholars and identify additional identity characteristics that may shape mothers' workplace experiences.