Lana Sabelfeld, John Dumay, Sten Jönsson, Hervé Corvellec, Bino Catasús, Rolf Solli, Ulla Eriksson-Zetterquist, Elena Raviola, Paolo Quattrone and James Guthrie
This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).
Abstract
Purpose
This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).
Design/methodology/approach
We invited those colleagues whom we knew to be close to Barbara to submit reflections about her contributions to academia alongside their memories of her as a person. We present these reflections in the order we received them, and they have only been edited for minor grammatical and punctuation issues to preserve the voice of the contributing authors.
Findings
The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she published, we must also count the number of co-authors, Ph.D. supervisions, visiting professorships and conference plenaries she touched. This (ac)counting tells the story of Barbara reaching out to work and interact with people, especially students and early career researchers. She touched their lives, and the publications are an artefact of a human being, not an academic stuck in an ivory tower.
Originality/value
A paper in Barbara Czarniawska’s honour where some of her closest colleagues can leave translations of her work through a narrative reflection, seems to be a fitting tribute.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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The purpose of this paper is to point out that most research published in hospitality and tourism industry journals is of no value to the visitor industries or society. It argues…
Abstract
Purpose
The purpose of this paper is to point out that most research published in hospitality and tourism industry journals is of no value to the visitor industries or society. It argues that a primary reason is the academic practice of evaluating the utility of its research with the inappropriate metrics of journal impact factors and citation counts. To become relevant, academic leaders must refocus evaluation of the field’s research on its meaningful impacts on society.
Design/methodology/approach
This study reviews the literature that differentiates the constructs of research quality and research impact and identifies their limitations.
Findings
The contention that either journal impact factors or citation counts adequately measure the usefulness of research is challenged. It is suggested that reliance on them has resulted in an academic self-serving “echo chamber.” The author argues the field should refocus away from the echo chamber to shift the primary evaluation of research to societal impact. Illustrations are offered from the author’s recent experiences that illustrate the fallacy of confusing citation counts with impact. The challenges of shifting to an impact assessment from the existing system are acknowledged, and a way forward is proposed.
Research limitations/implications
Continuing to embrace beguiling measures that are invested with a conventional, but false, aura of truth inevitably means the field’s scholarship will continue to be ignored.
Originality/value
An analytical critique of the prevailing metrics is undertaken, and a five-step process to shift the emphasis to societal impact is offered.
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Salvatore Ferri, Giacomo Gotti and Carla Morrone
Considering the relevance of “green” as well as of “intellectual capital” in the current economy, scholars and practitioners are increasingly interested into the so-called Green…
Abstract
Purpose
Considering the relevance of “green” as well as of “intellectual capital” in the current economy, scholars and practitioners are increasingly interested into the so-called Green Intellectual Capital (GIC). Against this backdrop, as the research is at an early stage with still no clear evidence, this article intends to investigate the relationship between GIC disclosure and firm’s performance, also analyzing the moderation role of CEO gender.
Design/methodology/approach
Taking into account the theoretical background, the quali-quantitative analysis focuses on a sample of Italian listed companies during the period 2020–2022. To check the relationships, a content analysis has been conducted to measure the level of GIC disclosed and then generalized least squares, ordinary least squares and lasso regression have been employed to test the hypotheses.
Findings
Results show that GIC disclosure produces a negative relationship with financial performance. In the meantime, findings point out that a female CEO moderates this relationship, boosting financial outcomes.
Research limitations/implications
The study offers actionable managerial implications thanks to the proposed set of items to monitoring GIC. At the same time, it underlines how leadership styles can contribute to leverage green knowledge. Moreover, it seeks to contribute to the current literature and offers intriguing insights for policymakers.
Originality/value
This paper addresses the still unclear relationship between GICD and performance, providing new cues regarding the role of women in CEO positions. Furthermore, in doing so, it focuses on Italian listed companies, a context still uncharted. Finally, the methodology represents a novelty in approaching these topics.
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Valentina Beretta, Maria Chiara Demartini and Charl de Villiers
Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s…
Abstract
Purpose
Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.
Design/methodology/approach
Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.
Findings
We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.
Practical implications
The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.
Originality/value
This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.
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Jingxuan Li, Yong Ye and Runmei Luo
Labor-related risks resulting from layoffs may pique auditors’ scrutiny. Although previous research has enriched the understanding of the economic consequences of layoffs, the…
Abstract
Purpose
Labor-related risks resulting from layoffs may pique auditors’ scrutiny. Although previous research has enriched the understanding of the economic consequences of layoffs, the authors know relatively little about the relationship between layoffs and audit fees. This study aims to investigate whether auditors are concerned about corporate layoff events and their pricing decisions under the influence of the events.
Design/methodology/approach
This study examines the effect of layoff storms on audit fees using news reports from mainstream financial and economic media in China about layoffs in listed companies. Based on whether the company is reported to have layoffs by the media in a fiscal year, this study collects data on 204 layoff storms in A-share listed companies from 2008 to 2022. Then, this study uses propensity score matching to reduce the interference of basic company characteristics.
Findings
This study finds that audit fees are higher after firms experience layoff storms. Higher internal control quality and pay advantage in the industry weaken the positive relationship between layoff storms and audit fees, while higher political uncertainty strengthens this positive relationship. Further tests show that companies with proactive layoffs, persistent layoffs and media disclosures of layoff numbers face more audit fees, but the type of corporate response to the layoff does not influence audit pricing.
Originality/value
This study contributes to the literature on audit pricing and the economic consequences of layoffs by emphasizing the impact of labor-related risks on audit fees.
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Avani Shah, Balakrishnan Unny and Samik Shome
This paper aims to conduct a systematic literature review of Socially Conscious Investment (SCI) articles published in premier journals. Its objective is to shed light on the…
Abstract
Purpose
This paper aims to conduct a systematic literature review of Socially Conscious Investment (SCI) articles published in premier journals. Its objective is to shed light on the publication trend, leading authors, journals, countries and themes in contemporary SCI research. The article also provides a conceptual model of SCI to enhance understanding of the knowledge structure and the future research direction.
Design/methodology/approach
A systematic review followed the PRISMA guidelines and encompasses 264 full-text articles indexed in A* and A category journals listed in ABDC is reviewed. The literature synthesis adopts the theories, contexts, characteristics and methodology (TCCM) framework.
Findings
The article has identified the research trends related to author impact, journal impact, article impact and the outcomes derived from the TCCM framework. Additionally, it highlights three key themes: Performance of SCI, Behavioural issues and SCI development literature.
Originality/value
The insight on various aspects of SCI was explored for a comprehensive understanding. The authors also developed a conceptual model for socially conscious investment.
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Bao Li, Wanming Chen, Changqing He, Yongli Xu and Chunyan Liu
Compared to the occurrence of conflict in general teams in organizations, conflict occurrence in entrepreneurial teams is more prevalent and intense. However, previous studies…
Abstract
Purpose
Compared to the occurrence of conflict in general teams in organizations, conflict occurrence in entrepreneurial teams is more prevalent and intense. However, previous studies have found inconsistent relationships between entrepreneurial team conflict and performance, and the mechanisms underlying this relationship remain in the “black box.” Drawing on the motivated information processing in groups theory, this study aims to investigate how and when entrepreneurial team conflict influences entrepreneurial performance.
Design/methodology/approach
The authors collected survey data from 190 entrepreneurs across 58 entrepreneurial teams in China. The hypothesized relationships were examined through path analysis using the Mplus7.0 program.
Findings
Entrepreneurial team relationship conflict is negatively related to entrepreneurial performance mediated through team behavioral integration. Conversely, there exists a curvilinear (U-shaped) relationship between entrepreneurial team task conflict and entrepreneurial performance, also mediated through team behavioral integration. Furthermore, the curvilinear relationship between entrepreneurial team task conflict and team behavioral integration is strengthened by team contractual governance, whereas the relationship between entrepreneurial team relationship conflict and team behavioral integration is not moderated by team contractual governance.
Originality/value
This study contributes to a deeper understanding of the relationship between entrepreneurial team conflict and performance by identifying the mediating mechanism and boundary condition. The finding of a U-shaped relationship between entrepreneurial team task conflict and entrepreneurial performance underscores the uniqueness of the entrepreneurial team context, offering new empirical insights for future conflict research.
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Teresa Corbett, Ninna Meier and Jackie Bridges
The study aims to explore how healthcare workers (HCWs) navigate and experience time when caring for older cancer patients living with other illnesses.
Abstract
Purpose
The study aims to explore how healthcare workers (HCWs) navigate and experience time when caring for older cancer patients living with other illnesses.
Design/methodology/approach
This paper presents findings from a qualitative study of how HCWs conceptualise and navigate the temporal aspects of delivering personalised care to older people living with multimorbidity. Building on research from organisation studies and the sociology of time, we interviewed 19 UK HCWs about their experiences of delivering care to this patient group.
Findings
Our findings illustrate how the delivery of personalised care contradicts contemporary models for healthcare delivery defined by efficiency and standardisation. We found that HCWs engage with time as both a valuable commodity to be rationed and prioritised within a constrained context and as a malleable resource for managing workload and overcoming “turbulence” in the system. However, participants in this study also shared how the simultaneous multiplicity and lack of time had a profoundly personal impact on them through the emotional toll associated with “time debt” and “lost” time.
Originality/value
This research presents a unique analysis of how time is conceptualised and navigated in contemporary healthcare, offering valuable insights for policy improvement. We conclude that personalised models of healthcare are incompatible with many current temporal structures of treatment trajectories and work-practices, by nature of being centred around the person and not the system of delivery.
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The purpose of the study is to identify how knowledge management processes impact innovation performance in the Jordanian medical sector (private hospitals) as well as identify…
Abstract
Purpose
The purpose of the study is to identify how knowledge management processes impact innovation performance in the Jordanian medical sector (private hospitals) as well as identify how big data analytics moderates this performance.
Design/methodology/approach
Two hundred ninety-one questionnaires were analyzed for the purpose of this study. A structural equation model (SEM) was used to test convergence validity, discriminant validity and reliability. In order to analyze the data, bootstrapping was used.
Findings
The empirical results showed that all knowledge management processes are statistically significant in influencing innovation performance. Furthermore, big data analytics moderates the relationship between knowledge management processes and innovation performance.
Research limitations/implications
The results of this cross-sectional study are limited to one country and one industry due to methodological limitations, and the results represent a snapshot at a particular point in time.
Originality/value
Jordan's medical leaders will benefit from this study, since it emphasizes the importance of knowledge management processes to enhance innovation performance, especially given the importance of big data analytics in the field, increasing innovation capabilities in the medical field, thereby increasing innovation levels.