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1 – 10 of 14
Article
Publication date: 22 March 2024

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…

Abstract

Purpose

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Design/methodology/approach

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

Findings

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Originality/value

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 10 December 2024

Mark E. Moore and Lana L. Huberty

Employers' lack of understanding of neurodiversity, coupled with a mismatch between job skills and workplace demands, contributes to this employment gap. In response to these…

Abstract

Employers' lack of understanding of neurodiversity, coupled with a mismatch between job skills and workplace demands, contributes to this employment gap. In response to these challenges, neurodiverse individuals often consider entrepreneurship, with research indicating a propensity for entrepreneurial alertness and innovative benefits within the neurodiverse population.

Applying a strategic management lens, this chapter argued that neurodiverse entrepreneurs should adopt a strategic approach to enhance the success of their ventures. It introduced propositions emphasizing the importance of strategic management, strategic positioning, and various drivers such as formalization, entrepreneurial venture size, strategic level, industrial type, organizational leadership, and the strategic positioning implementation mix.

The strategic position was highlighted as a crucial aspect for neurodiverse entrepreneurs, advocating for the adoption of a strategic positioning mindset to navigate uncertain environments. Specific propositions suggest that strategic positioning can lead to enhanced financial wealth, personal satisfaction, and individual strengths among neurodiverse entrepreneurs. Additionally, this chapter explored strategic positioning drivers such as formalization, entrepreneurial venture size, strategic level, industrial type, organizational leadership, and the strategic positioning implementation mix.

In conclusion, this chapter highlighted the importance of strategic positioning for neurodiverse entrepreneurs seeking success in the competitive business landscape. Theoretical and practical implications were discussed, emphasizing the need for further research on factors contributing to a strategic mindset and metrics for monitoring the effectiveness of strategically positioned enterprises. Overall, adopting a strategic approach can empower neurodiverse entrepreneurs to overcome barriers, legitimize their businesses, and increase their chances of entrepreneurial success.

Article
Publication date: 31 October 2023

Basil P. Tucker and Elaine Nash

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Abstract

Purpose

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Design/methodology/approach

The point of departure of this foundational enquiry is primarily prior analyses and critiques of empirical research into the employment of workers with intellectual disabilities.

Findings

The authors extend the management control framework advanced by Tessier and Otley (2012) by offering insights relating to the benefits and costs of both compliance as well as performance roles of management control systems (MCS). As such, the authors advocate potential avenues for further empirical investigation and also offer four broad ways in which the use of MCS is implicated in the employment of individuals with an intellectual disability by recognising that achieving compliance outcomes or achieving performance outcomes both carry associated benefits and costs.

Research limitations/implications

The extent to which management control research has engaged with the context of workers with intellectual disability is limited. However, this paper identifies some of the salient considerations underlying an agenda for further research in this area.

Social implications

The employment of workers with intellectual disabilities is by no means unprecedented. In many Western economies, there have in recent times been significant disability policy shifts, recognising the key role of employment in the financial security and social participation of people with disabilities, including those with intellectual disabilities. A key performance indicator stated in these policy positions is an increase in workforce participation for this group of people. However, an increase in the employment of such individuals is likely to represent significant implications in terms of prevailing conditions as well as new management control configurations that may be required.

Originality/value

The paper overviews existing knowledge about the employment of workers living with an intellectual disability and identifies areas relating to the management control implications of such arrangements within which more research is required.

Details

Journal of Accounting Literature, vol. 47 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 22 July 2024

Alberto Sardi, Enrico Sorano, Vania Tradori and Paolo Ceruzzi

The process of performance measurement provides support to company management to achieve the objectives established in strategic planning. Through the definition of critical…

1300

Abstract

Purpose

The process of performance measurement provides support to company management to achieve the objectives established in strategic planning. Through the definition of critical success factors and related key performance indicators, performance measurement verifies the gap between planned objectives and the results achieved, informing the responsible bodies to enable them to evaluate performance and, if necessary, implement improvement actions. Although many types of companies adopt performance measurement, this process is challenging when applied to national health services. This paper aims to identify the evolution of performance measurement and the critical success factors of national health services.

Design/methodology/approach

The authors conducted an explorative case study of a leading national health service to delineate the evolutionary path of performance measurement and the main critical success factors.

Findings

The results indicate a significant increase in the maturity of performance measurement of a national health service that has been motivated by international reforms and national regulations. This research highlights performance measurement features such as a balanced set of metrics, targets, and incentives linked to strategic objectives and regular and frequent performance reviews. Furthermore, it identifies the performance measurement model of a leading national health service.

Originality/value

The evolution of performance measurement and numerous critical success factors of national health services are described; the critical success factors cover a wide range of financial to operational aspects such as patient safety, organizational appropriateness, and clinical appropriateness.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 10 October 2023

Claire Deng

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…

Abstract

Purpose

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

Design/methodology/approach

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

Findings

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

Originality/value

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Details

Qualitative Research in Accounting & Management, vol. 22 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 30 April 2024

Daniella Abena Badu and Pietro Micheli

This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of…

Abstract

Purpose

This study aims to examine how different uses of performance measurement systems (PMS) enable or hinder organizational ambidexterity (OA), intended as the simultaneous pursuit of exploitation and exploration.

Design/methodology/approach

Following a qualitative research design, we gathered data through semi-structured interviews, observations and reviews of documents at four departments of an automotive firm.

Findings

We contribute to operations management research and practice by demonstrating how PMS, which are typically associated with exploitation, can also foster exploration and enable organizations to become ambidextrous. Specifically, we show how PMS can be structured and used in more agile ways and, in relation to innovation, we identify which PM practices should be introduced and with what effects and those that should be avoided. We also contribute to organization theory by highlighting how a single management tool can promote the achievement of both exploration and exploitation.

Practical implications

In investigating PMS uses and their effects, we identify several positive practices. For example, we show how managers can use PMS more effectively and how targets could be deployed to stimulate creativity and innovation. We also emphasize the need for managers to opt more often for team incentives rather than individual ones to encourage the collaboration needed for OA.

Originality/value

We provide in-depth insight into how PM tools affect an organization’s ability to pursue exploitation and exploration, thus contributing to research in operations, innovation and organization theory.

Details

International Journal of Operations & Production Management, vol. 45 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 25 November 2024

Mohammad Rahimi, Hossein Moshiri and Ali Otarkhani

This study aims to evaluate patterns, trends and knowledge networks within social security research. By using bibliometric analysis, the research seeks to provide a comprehensive…

Abstract

Purpose

This study aims to evaluate patterns, trends and knowledge networks within social security research. By using bibliometric analysis, the research seeks to provide a comprehensive perspective on the evolution of global social security research. The purpose extends to identifying significant contributors, collaborative clusters and multifaceted issues addressed in the field.

Design/methodology/approach

This study uses bibliometric analysis to assess social security research trends and knowledge networks from 2015 to 2023. Using the Web of Science database, 6,152 relevant articles are analyzed. Quantitative techniques such as coauthorship network analysis, institutional productivity rankings and keyword clustering are applied for a comprehensive understanding.

Findings

The findings indicate a rising trajectory of publications in social security research, with the USA, China and Europe emerging as top contributors. Coauthorship patterns reveal collaborative clusters with focused research interests. Prominent authors emphasize key aspects like public policy, economics, health and labor dynamics related to social security. Keyword clustering identifies nine thematic clusters, ranging from inequality and poverty to retirement and disability reforms. A thematic map visualizes overarching categories, including motor themes, basic themes, niche themes and emerging themes.

Originality/value

This bibliometric study offers original insights into global social security research, providing a comprehensive understanding of its evolution, significant contributors and diverse thematic issues addressed. The originality lies in the application of quantitative techniques, including coauthorship network analysis and keyword clustering, to reveal collaborative patterns and thematic clusters. The study’s value extends to facilitating evidence-based decision-making for advancing the critical domain of social security through international collaboration and impactful research aligned with societal needs.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 10 December 2024

Harriman Samuel Saragih

This study aims to explore the interplay between resource stewardship, relational connectedness and value co-creation in business-to-business (B2B) marketing, addressing gaps in…

Abstract

Purpose

This study aims to explore the interplay between resource stewardship, relational connectedness and value co-creation in business-to-business (B2B) marketing, addressing gaps in understanding how these elements collectively influence stakeholder relationships and organizational outcomes. Drawing on stewardship theory, social exchange theory and service-dominant logic, the study develops a model that highlights the synergies between ethical resource management, strategic relational engagement and co-creative value processes.

Design/methodology/approach

Using an abductive qualitative approach, the study focuses on the B2B service sector in an emerging economy. Data were collected through in-depth interviews with 30 management professionals and analyzed thematically, supported by a network view to visualize the interconnected dynamics.

Findings

Resource stewardship emerges as a key driver of trust and relational connectedness, which facilitates collaborative innovation and value co-creation. Relational connectedness enhances loyalty and cooperative problem-solving, while active participation in co-creation fosters shared ownership, satisfaction and long-term engagement.

Research limitations/implications

The study’s context-specific focus on an emerging economy limits broader applicability, suggesting future cross-industry, cross-cultural approach and quantitative validation.

Originality/value

This study presents an empirically grounded framework that advances theoretical understanding and offers practical insights for optimizing B2B marketing strategies through resource stewardship, relational connectedness and co-creative practices.

Details

Journal of Business & Industrial Marketing, vol. 40 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 29 October 2024

Harriman Samuel Saragih

Small talk is often regarded as important in business interactions, yet the effect of genuine engagement on B2B communication remains underexplored. Hence, the purpose of this…

Abstract

Purpose

Small talk is often regarded as important in business interactions, yet the effect of genuine engagement on B2B communication remains underexplored. Hence, the purpose of this study is to explore the concept of genuine small talk, contextualize its key dimensions and examine how it contributes to building rapport and mediates negotiation outcomes in B2B relationships.

Design/methodology/approach

This study uses a qualitative abductive research approach for this exploratory investigation as it allows for an in-depth examination of the complex relational dynamics inherent in B2B communication. Data were collected through semistructured interviews with 35 industry professionals from diverse sectors, ensuring a diverse understanding of the phenomenon across different B2B contexts.

Findings

The study identifies eight core dimensions of genuine small talk in B2B interactions: empathy, curiosity, adaptability, active listening, a nonjudgmental disposition, respect for boundaries, positivity and humility. These dimensions collectively contribute to the development of rapport. The findings also highlight that rapport, fostered through genuine small talk, plays a mediating role in achieving favorable negotiation outcomes.

Originality/value

This study adds to the B2B marketing literature by advancing the understanding of genuine small talk and its strategic importance in building rapport and improving negotiation outcomes.

Details

Journal of Business & Industrial Marketing, vol. 40 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 16 October 2024

Andrea Mariani, Antonella Cifalinò, Irene Eleonora Lisi and Marco Giovanni Rizzo

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate…

Abstract

Purpose

Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors. This study aims to investigate management accounting change (MAC) throughout M&As to expand knowledge on the technical side of these changes. A deeper understanding of these changes and their relationship to the implementing agents could illuminate the causes of M&A success and failure.

Design/methodology/approach

The study uses an in-depth, qualitative case study analysis of two companies that completed an M&A. The MAC process was investigated based on Sulaiman and Mitchell’s (2005) typology. The authors collected information from internal documents, interviews, external reports and public information.

Findings

The findings indicate that MAC in M&As represents a comprehensive change that goes beyond the modifications outlined in Sulaiman and Mitchell’s (2005) original framework; the post-deal integration period can be broken down into early and full sub-phases; and the success of the MAC process rests on the different roles played by various change agents.

Originality/value

To the best of the authors’ knowledge, this study is among the first to apply and deepen a MAC framework focused on technical changes to MASs in the context of M&As. To date, the literature on M&A has mainly focused on behavioral or organizational changes while neglecting the technical dimension. In addition, by considering all the stakeholders of MASs, this study’s analyses expose the role of change agents who are not generally considered in the accounting literature.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

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