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This paper aims to use the origin story of Dalhousie’s Faculty of Management as a foil for unpacking the tensions between deep disciplinary specialization and liberal education in…
Abstract
Purpose
This paper aims to use the origin story of Dalhousie’s Faculty of Management as a foil for unpacking the tensions between deep disciplinary specialization and liberal education in business schools in Canada and the USA. Ultimately, the paper reveals that those tensions are not irreconcilable, and that through the fortunes of historical contingencies and deliberate decision-taking, a faculty can embrace the benefits of both breadth and depth.
Design/methodology/approach
The paper proposes a critical organizational history of management education through a case study. By drawing on secondary literature and archival sources, the authors focus on moments in business education, such as the founding of the Wharton School of Business, the release of the Carnegie and Ford Reports and the trend towards increased specialization to situate a case study of Dalhousie University’s Faculty of Management.
Findings
The authors find that the evolution of business education in North America from its broad, liberal origins towards narrow, specialization has come at a cost to some of the benefits of business and management education. An alternative approach, one reflected in the design of Dalhousie’s Faculty of Management, its programme offerings and its interconnection with other disciplines, enables the advantages of deep disciplinarity to co-exist (and cross-inform) with the advantages of liberal approach to knowledges.
Originality/value
The Dalhousie model offers business schools an example of a faculty that balances the rich insights of liberal interdisciplinarity with the need for sophisticated approaches to more granular, often disciplinary, topics. In addition, the paper offers the story of a multidisciplinary management faculty, some explanation for how that faculty was maintained despite pressures towards specialization; and in doing so, contributes to the limited historical research of management education, particularly in Canada, post-2000.
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Junyu Pan, Han Bao, Javier Cifuentes-Faura and Xiaoqian Liu
This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).
Abstract
Purpose
This paper aims to examine whether chief executive officer’s (CEO) information technology (IT) background can affect enterprises’ continuous green innovation (CGI).
Design/methodology/approach
This study uses the data of China’s listed enterprises from 2011 to 2019.
Findings
The statistical results reveal that when a company hires a CEO with an IT background, its CGI can be higher. Firm ownership, firm digitization and industry bias alter the impact of CEO’s IT background on firms’ CGI. This effect is most pronounced in non-state-owned enterprises (non-SOEs), high-digitalized enterprises and skill-biased industries, while not in SOEs, low-digitalized enterprises and labor-biased industries.
Practical implications
This study has practical implications, as it measures CGI of enterprises. It also points to the necessity for a CEO’s IT background to enhance CGI.
Social implications
The findings provide new strategies for incentivizing sustainable development and green innovation.
Originality/value
To the best of the authors’ knowledge, this study is the first to discuss the association between CEO’s IT background and enterprises’ CGI. The conclusions enrich both upper echelons theory and enterprise green innovation literature.
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Daria Belkouri, Lina Khairy, Richard Laing and Ditte Bendix Lanng
The practical demonstrations and research which led to the preparation of this paper involved a combination of stakeholder engagement, policy debate and the practical…
Abstract
Purpose
The practical demonstrations and research which led to the preparation of this paper involved a combination of stakeholder engagement, policy debate and the practical demonstration and testing of autonomous vehicles. By adhering to a design approach which in centred on participation and human-centred engagement, the advent of autonomous vehicles might avoid many of the problems encountered in relation to conventional transport.
Design/methodology/approach
The research explored how a new and potentially disruptive technology might be incorporated in urban settings, through the lens of participation and problem-based design. The research critically reviews key strands in the literature (autonomous vehicles, social research and participatory design), with allusion to current case study experiments.
Findings
Although there are numerous examples of autonomous vehicles (AV) research concentrating on technical aspects alone, this paper finds that such an approach appears to be an unusual starting point for the design of innovative technology. That is, AVs would appear to hold the potential to be genuinely disruptive in terms of innovation, yet the way that disruption takes place should surely be guided by design principles and by issues and problems encountered by potential users.
Practical implications
The research carries significant implications for practice in that it advocates locating those socio-contextual issues at the heart of the problem definition and design process and ahead of technical solutions.
Originality/value
What sets this research apart from other studies concerning AVs was that the starting point for investigation was the framing of AVs within contexts and scenarios leading to the emergence of wicked problems. This begins with a research position where the potential uses for AVs are considered in a social context, within which the problems and issues to be solved become the starting point for design at a fundamental level.
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Paul L. Baker, Peiwei Lyu and Pietro Perotti
This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…
Abstract
Purpose
This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.
Design/methodology/approach
The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.
Findings
The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.
Originality/value
The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.
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Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We…
Abstract
Purpose
Decision-makers often struggle to combine advice with their own intuition. This study examines how advice-giver traits and decision-makers’ intuition influence advice uptake. We present a novel typology based on decision-makers’ trust in advice-givers and their perceived expertise.
Design/methodology/approach
This qualitative study uses a sample of publicly available interview data with 51 elite performers. Using inductive and content analysis, we explore the mediation between decision-makers’ intuitive competence (ability to effectively deploy intuition in interface with advice) and their autonomy (self-endorsement from past performance).
Findings
We identify four sources of advice: mentor advice, specialist advice, confidant advice and commentator advice. Drawing on instances of different sources of advice along varying degrees of trust and expertise, we propose a framework for interaction between intuitional competence and advice characteristics.
Originality/value
We offer a novel way of contextualising nuanced forms of advice and provide a structured typology of sources, characterised by trust and expertise. This typology and our findings help reconcile contradictions in decision-making research. Finally, we offer practical guidance for the uptake of advice.
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Shailendra Singh, Mahesh Sarva and Nitin Gupta
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and…
Abstract
Purpose
The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era.
Design/methodology/approach
The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas.
Findings
Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators.
Research limitations/implications
The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far.
Practical implications
Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior.
Originality/value
This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.
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Pelle Lundquist Willumsen, Josef Oehmen and Hani Mike Rae Selim
This paper explores how risks are managed in project practice beyond formalized risk management processes by applying the lens of actuality research to project risk management.
Abstract
Purpose
This paper explores how risks are managed in project practice beyond formalized risk management processes by applying the lens of actuality research to project risk management.
Design/methodology/approach
The paper follows a qualitative multimethod research approach utilizing literature review, interviews, observations and document analysis. The paper is based on three case studies and one interview study in project organizations facing green transition challenges.
Findings
Little work exists to reveal how risk management is actually done by project practitioners, and why. Few studies report on contextual variation and consider confounding factors beyond a “one size fits all” formalized explicit risk management process, despite ample evidence that risks are managed outside the formal process. The study documents that informal and/or implicit risk management activities add significantly more value.
Originality/value
The paper contributes a literature review of research into the actuality of project risk management, a sense-making framework of how risks are managed in practice beyond the formal, explicit risk-management process by including informal and/or implicit risk management activities, an empirical study of risk-management practice highlighting that informal and/or implicit risk-management activities dominate in practice, a discussion of why risks are managed outside formalized, explicit process and a research agenda to enable the design of impactful project risk-management practices.
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