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Open Access
Article
Publication date: 28 February 2023

Dominic Detzen and Lukas Löhlein

This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their…

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Abstract

Purpose

This paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.

Design/methodology/approach

The paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.

Findings

The analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.

Originality/value

The paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 31 May 2023

Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Abstract

Purpose

This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

Design/methodology/approach

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Findings

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

Research limitations/implications

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

Practical implications

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

Originality/value

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 24 October 2024

Phuong Minh Luong, Ly Thi Tran, Huyen Thanh Nguyen, Yen Thi Hai Tran, Giang Hoang Dang and Toan Van Vu

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher…

Abstract

Purpose

This article reviews the intercultural adaptability (IA) development models for students in South Korea and China in response to the growing internationalisation of higher education. The article provides significant implications for Confucian heritage culture (CHC) countries and others that wish to enhance in higher education.

Design/methodology/approach

This scoping review systematically investigates the literature on different IA development strategies for students in higher education across these two Asian countries.

Findings

South Korea has promoted the self-growth model reflected in internationalised programmes such as English as a Medium of Instruction (EMI), an international learning environment with an increasing number of international students and student exchange programmes. Through these initiatives, domestic students’ identity and intercultural learning dynamics are enriched in an intercultural learning environment. Meanwhile, China has adopted the “Outward-oriented” higher education internationalisation model to attract international students to study in Chinese universities and entice Chinese returnees through its International Talent Training Programmes. In this strategy, international students are exposed to Chinese language and cultural knowledge development programmes, and Chinese students are motivated to learn the English language and cultures through interactions with their international peers.

Originality/value

Student IA development models in CHC countries remain underexplored. This article responds to the need of higher education institutions in Asian countries that wish to access and learn from effective IA models from other CHC countries. The study makes a valuable contribution by putting forward significant recommendations for developing students’ IA in CHC countries.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Open Access
Article
Publication date: 19 August 2024

Áine Carroll, Jane McKenzie and Claire Collins

The aim of this study was to explore and understand the leadership experiences of medical consultants prior to a major hospital move. Health and care is becoming increasingly…

Abstract

Purpose

The aim of this study was to explore and understand the leadership experiences of medical consultants prior to a major hospital move. Health and care is becoming increasingly complex and there is no greater challenge than the move to a new hospital. Effective leadership has been identified as being essential for successful transition. However, there is very little evidence of how medical consultants experience effective leadership.

Design/methodology/approach

A qualitative methodology was utilized with one-to-one semi-structured interviews conducted with ten medical consultants. These were transcribed verbatim and analyzed using inductive thematic analysis. The research complied with the consolidated criteria for reporting qualitative research (COREQ).

Findings

Four themes were found to influence medical consultants’ experience of leadership: collaboration, patient centredness, governance and knowledge mobilization. Various factors were identified that negatively influenced their leadership effectiveness. The findings suggest that there are a number of factors that influence complexity leadership effectiveness. Addressing these areas may enhance leadership effectiveness and the experience of leadership in medical consultants.

Research limitations/implications

This study provides a rich exploration of medical consultants’ experience of collective leadership prior to a transition to a new hospital and provides new understandings of the way collective leadership is experienced in the lead up to a major transition and makes recommendations for future leadership research and practice.

Practical implications

The findings suggest that there are a number of factors that influence complexity leadership effectiveness. Addressing these areas may enhance leadership effectiveness and the experience of leadership in medical consultants.

Social implications

Clinical leadership is associated with better outcomes for patients therefore any interventions that enhance leadership capability will improve outcomes for patients and therefore benefit society.

Originality/value

This is the first research to explore medical consultants’ experience of collective leadership prior to a transition to a new hospital.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 7 June 2023

Saeed Baghdadi, Abbas Khamseh and Seyed Hesamedin Madani

The purpose of this paper is to develop a commercialization model based on gaining economic benefits through the transfer of technological capabilities in the oil and gas…

Abstract

Purpose

The purpose of this paper is to develop a commercialization model based on gaining economic benefits through the transfer of technological capabilities in the oil and gas industry. Since commercialization models are mostly based on the implement of technology to produce and sell new products, this study focuses on developing a specific independent technology commercialization model.

Design/methodology/approach

The method of this research is qualitative based on the grounded theory. For this purpose, general variables with content analysis were extracted by reviewing documents (Literature review) and then for identifying special components, interviewing experts in the Iranian oil and gas industry. Participations were selected using snowball sampling for semistructured interviews.

Findings

The findings of this research were extracted based on grounded theory with data analysis in MAXQDA software. In this research, first, 210 open codes were identified based on qualitative content analysis of relevant documents and results of interviews with experts. Then the classification of open codes was done, and 46 subcategories (variables) were determined in the commercialization model. Finally, 46 subcategories were classified into 10 categories as axial codes in grounded theory as components of the commercialization model.

Research limitations/implications

The results of this research have led to the creation of new practical and theoretical implications. In this research, a new perspective of commercialization with the aim of transferring technology and obtaining its economic benefits for oil and gas industry companies was discussed. Also, based on the practical implications explained in this research, policymakers can use the suggested model to effectively implement independent technology commercialization to acquire economic benefits.

Originality/value

This study is purely original and the outcome of the research conducted by the authors. The research findings are the outcome of in-depth study on technology commercialization in the Iranian oil and gas industry.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 6
Type: Research Article
ISSN: 2053-4620

Keywords

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