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Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

3092

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 21 no. 1
Type: Research Article
ISSN: 1176-6093

Available. Content available
379

Abstract

Details

Qualitative Research in Accounting & Management, vol. 21 no. 3
Type: Research Article
ISSN: 1176-6093

Available. Content available
Article
Publication date: 15 May 2009

Peter Starkey

463

Abstract

Details

Circuit World, vol. 35 no. 2
Type: Research Article
ISSN: 0305-6120

Available. Content available
Article
Publication date: 16 August 2013

73

Abstract

Details

Circuit World, vol. 39 no. 3
Type: Research Article
ISSN: 0305-6120

Available. Open Access. Open Access
Article
Publication date: 28 February 2023

Martin R.W. Hiebl

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to…

8442

Abstract

Purpose

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

Design/methodology/approach

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

Findings

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

Originality/value

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Article
Publication date: 1 March 2005

30

Abstract

Details

Soldering & Surface Mount Technology, vol. 17 no. 1
Type: Research Article
ISSN: 0954-0911

Keywords

Available. Content available
Article
Publication date: 25 February 2014

113

Abstract

Details

Journal of Accounting & Organizational Change, vol. 10 no. 1
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 27 May 2014

228

Abstract

Details

Journal of Accounting & Organizational Change, vol. 10 no. 2
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 26 February 2014

257

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0951-3574

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