Andrew Fincham and Nicholas Burton
The importance of networks has been established in the development of commerce and capitalism, with key concepts reflecting both the dynamic and permeable characteristics of…
Abstract
Purpose
The importance of networks has been established in the development of commerce and capitalism, with key concepts reflecting both the dynamic and permeable characteristics of networks. Such attributes are exemplified by religious networks, which have been typically dismissed in terms of economic contribution as being both risk-averse and bounded by ethical barriers imposed by theology. This paper aims to examine the Religious Society of Friends (Quakers) in the long 18th century to evidence the multi-plexity and density of connections and suggest that adherence to the Quaker discipline acted as a trust-based attribute and substituted for repeated iteration.
Design/methodology/approach
The archival investigation centres upon an analysis of “The Catalogue of Quaker Writing” and a close re-reading of the seminal text “Quakers in Science and Industry”, an authoritative account of Quaker firms and families in industry and commerce. By identifying multiple possible social network connections in Raistrick’s work, this paper reviewed and analysed The Catalogue of Quaker Writing to examine the presence or absence of these connections in the Quaker network in the long 18th century.
Findings
This paper shows how the Quaker network was an unusually dense network that benefited co-religionists by enabling commerce through its unique topography. In a period characterized by the absence of formal institutional mechanisms to regulate behaviour, Quaker discipline acted as a quasi-regulatory mechanism to regulate membership of the network and to govern member moral behaviour.
Originality/value
The Quakers offer an opportunity to examine an early modern network to gain important insights into key aspects of network topography. By using social network analysis, this paper shows how Quakers performed a multiplicity of roles, which encouraged multiple modes of contact between members of the society in a dense network of contexts, which, in turn, provided high levels of connectedness between individuals. This unique range of roles, shared among a relatively small group of individuals, ensured that the degrees of separation between roles were very few; similarly, the plethora of connections resulted in a density, which not only allowed for multiple ways to engage with other individuals but also ensured no individual would become a bottle-neck or indeed a gateway that would prevent access. This unique topography was also highly unusual in that it was permeable to any aspirant member upon acceptance of the discipline – neither poverty nor lack of social status was barriers to membership. This unusual network offered atypical commercial advantages for its members.
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In recent times, extant literature increasingly underscores the importance of indigenous innovations. This chapter provides an empirical illustration that a collaboration between…
Abstract
In recent times, extant literature increasingly underscores the importance of indigenous innovations. This chapter provides an empirical illustration that a collaboration between indigenous knowledge systems and mainstream knowledge systems will not only help overcome the shortcomings in both systems, but also result in more cost-effective and environmentally friendly solutions. The chapter also advocates for public policies that facilitate the development and dissemination of such innovations. Using a case study from the Nigerian context, a framework is provided in this chapter, to illustrate how scientific knowledge can be applied to indigenous innovations to result in the next generation of sustainable, cost-effective and environmentally friendly solutions.
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Irit Alony, Helen Hasan, Andrew Sense and Michael Jones
The purpose of this paper is to introduce a novel direction of enquiry into predictions of employee turnover through the application of a qualitative method adapted from marital…
Abstract
Purpose
The purpose of this paper is to introduce a novel direction of enquiry into predictions of employee turnover through the application of a qualitative method adapted from marital research. This method focuses on diagnosing the relationship, and has been able to predict divorce with an accuracy of over 90 per cent, as opposed to existing turnover prediction methods’ modest success of about 30 per cent. By demonstrating that the method can be applied to turnover research, this study completes a seminal step in developing this promising direction of enquiry.
Design/methodology/approach
The Oral History Interview method for predicting divorce is adapted to employment settings, and tested on Australian legal and healthcare employees. A qualitative analysis of their responses maps the results from this inquiry onto separation-predicting processes identified in marital research. The results are compared to turnover data collected two years later.
Findings
Similar relational processes exist in marital and employment relationships when the marital relationship diagnostics method is applied to organisational settings, demonstrating the utility of this tool in the employment context. Preliminary turnover data indicate that some relational processes are significantly associated with employee turnover.
Research limitations/implications
Future research should examine the predictive power of this tool on a larger sample, and apply it to a wider range of professions, tenure, and positions.
Practical implications
The results indicate that it is viable to diagnose an employment relationship using this diagnostics method developed in marital research.
Social implications
The novel perspective offered in this paper has potential to greatly improve this employment relationship across jobs and organisations, thus improving organisational productivity and individual wellbeing.
Originality/value
Researchers of employee turnover and practitioners seeking to understand and manage it can benefit from this novel and practical perspective on employment.
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Mohammad Nurunnabi, Monirul Hossain and Hossain
The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian…
Abstract
Purpose
The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company characteristics as determinants of such practices.
Design/methodology/approach
This is an empirical study of ICR by 90 listed companies in Bangladesh in 2008‐2009 using content analysis of annual reports. The study uses a weighted disclosure index and ordinary least squares regression analyses to test the association between company characteristics and the extent of ICR.
Findings
The study finds that despite the stock market growing significantly during the recession period, there is a tendency of companies not to disclose IC. The study also confirms that size and industry are important attributes to explain the IC disclosure (ICD) issues in Bangladesh. Unlike prior studies, the study finds that the IT sector does not tend to disclose more extensively, and that companies currently fail to disclose many important items such as patents, trademark and copyrights. The result is an indication that companies in Bangladesh are reluctant to disclose IC. The study is also similar to Abeysekera and Guthrie, who found that Sri Lanka is a proactive rather reactive country in terms of ICR. The study also finds ICR depends on the self‐interests of the company.
Research limitations/implications
The scope of this study is limited to single year, 2008‐2009. It would be interesting to replicate this study in other developing countries or a group of developing countries in South Asia that have many similarities to the Bangladesh socio‐economic environment. Nevertheless, the study incorporates the current level of ICR transparency in Bangladesh.
Originality/value
Unlike previous studies, the present study is based on a developing country where the capital market is growing significantly during the recession years. The study also develops a weighted disclosure index in a developing country context, based on the extensive literature of ICD and some new characteristics, namely non‐family ownership, audit committee and liquidity risk.
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Vijaya Murthy and James Guthrie
This paper aims to understand how managers in an Australian financial institution coordinated different organisational actions for the management of the work health of employees…
Abstract
Purpose
This paper aims to understand how managers in an Australian financial institution coordinated different organisational actions for the management of the work health of employees, by adopting “work‐life balance” initiatives.
Design/methodology/approach
The paper uses a narrative approach to analyse various internal and external documents and has also collected “self‐accounts” of employees.
Findings
It was found that management used “work‐life balance” initiatives to manage both the physical and emotional health of employees. Management's main focus was on community volunteering, which was satisfying for employees, but also of significant benefit to the organisation in terms of marketing and branding. Thus, management was able to use these initiatives to motivate employees to work towards organisational goals.
Originality/value
The paper contributes to the developing literature on human competence accounting by using employee “self‐accounts” to compare with organisational statements in relation to worker health.
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Mike Tayles, Andrew Bramley, Neil Adshead and Janet Farr
Given the considerable increase in knowledge‐based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly…
Abstract
Given the considerable increase in knowledge‐based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi‐disciplined team, with service businesses and their concern to make visible and hence manageable the value of the intellectual capital of their employees and infrastructure. It is observed that valuation should not be left to the market but that internally the role of strategic management accounting can inform valuation, support decisions and promote competitive advantage. This could be undertaken by reference to strategically driven and formally established performance measures which are incorporated into a proposed valuation model.
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Neil Pollock and Robin Williams
The purpose of this paper is to explore conceptual issues arising in an empirical study of the emergence of a distinctive new form of expertise – of industry analysts and in…
Abstract
Purpose
The purpose of this paper is to explore conceptual issues arising in an empirical study of the emergence of a distinctive new form of expertise – of industry analysts and in particular the leading firm Gartner Group that exercises enormous influence over the Information Technology (IT) market.
Design/methodology/approach
The paper critically reviews existing analytical frameworks and especially work from the Sociology of Professions. This has largely focused upon groups which have already succeeded in gaining wide acceptance of the effectiveness of their methods and knowledge. For emerging expert groups a key challenge is to create an audience for whom they are expert (Turner, 2001). The study contributes to a “third wave” of studies that shift the focus of enquiry from the operation of professional institutions to the conduct of expert work – and how knowledge is produced, validated and consumed. The paper draws upon an extended ethnographic study of Gartner Inc., and other industry analysts to characterise some key features of their expertise. Data sources include over 100 hours of participant observation of industry analysts and their interactions with vendors and technology adopters at IT industry conferences; interviews with over 20 industry analysts from Gartner (including a telephone interview with its founder Gideon Gartner) and other analyst organisations; a substantial body of interviews with technology vendors and clients (particularly in relation to the Customer Relationship Management technology sector); together with a review of Gartner documentation and reports.
Findings
The paper compares the empirical findings of industry analysts with accounts from current literature on management consultants and other groups such as journalists and financial analysts. Industry analysts, like consultants, have not sought to follow a classical professional model. Thus the brand reputation of big (industry analyst or consultancy) firms provides an alternative warrant of the quality of expertise to professional institutions. However, Gartner analysts identify differences as well as similarities between their work and management consultants. Gartner’s ability to rank the offerings of IT vendors requires them to adopt formal methodologies and internal review procedures to produce defensible knowledge and demonstrate their independence. Industry analysts need to establish cognitive authority over rapidly changing technological fields. This imparts some “public good” elements to their knowledge.
Originality/value
The paper suggests ways forward for analysing new forms of knowledge intermediary in business and accounting, applying perspectives from the “third wave” of studies, and involving detailed study of the “epistemic systems” through which such knowledge is produced, consumed and validated (Knorr Cetina, 2010).
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The important series of mechanical charging systems known generally as Indicators, have never been fully described, either from the historical or structural standpoint. Papers…
Abstract
The important series of mechanical charging systems known generally as Indicators, have never been fully described, either from the historical or structural standpoint. Papers describing one or other of the individual varieties have been published from time to time during the period of thirty‐six years they have been in use, but except the partial notices of a select few published by Mr. F. J. Burgoyne and myself, nothing of a comprehensive or accurate nature has ever appeared. Before proceeding to describe each separate invention in its order, it may be well to enquire briefly into the reasons for the origin of a device which has called forth not a little ingenuity and inventive talent. When libraries were first established under the provisions of the various Acts of Parliament, two things happened as a matter of course in every district: a building, suitable or otherwise, was provided; and, the readers in a town increased in number to an enormous and unprecedented extent. Straitened means generally led to the provision of a cramped and inconvenient building, in which the space set apart for books was often ridiculously inadequate; with the result that lofty shelves were the rule, which secured economy of storage at the expense of rapidity of service. Previous experience in mechanics' institutes, or similar libraries, was found by the new librarian a useless criterion for public library needs, and especially as a guide to the multitude of readers and the variety of their demands. Delays in service occurred continually and the poor librarian was often abashed or offended at the freely expressed scepticism with which the public received his reports of books being out. From these factors was evolved the idea of the indicator, which by and by took practical shape as a machine for saving the legs of the librarian and his assistants from frequent and fruitless climbs to high shelves, and enabling readers to satisfy themselves that books were actually in use. The original indicators were intended only for showing, by means of numbers, the novels which were out or in, but since then a considerable number of libraries have applied them to all classes.
Nicola Kelly, Andrew John Edkins, Hedley Smyth and Efrosyni Konstantinou
The purpose of this paper is to examine how the more tacit dimension of knowledge is shared in projects in a construction contracting organisation and whether explicit…
Abstract
Purpose
The purpose of this paper is to examine how the more tacit dimension of knowledge is shared in projects in a construction contracting organisation and whether explicit organisational knowledge management initiatives can help resolve and better manage project‐based challenges.
Design/methodology/approach
The paper is based on a single in‐depth case study and uses a combination of qualitative and quantitative research methods.
Findings
The findings demonstrate how the more tacit dimension of knowledge is fundamentally important to resolving project‐based challenges, such as adjusting the detail of or re‐sequencing tasks, that major contractors frequently face. Even though a number of organisational initiatives were in place, knowledge was most successfully mobilised due to project managers, who competently orchestrate a number of inter‐ and intra‐organisational relationships amongst a host of stakeholders who are relevant to the delivery of projects.
Research limitations/implications
The research is limited to a single organisation. It is exploratory resulting in interpretive reflection upon the largely qualitative data, alongside simple statistical descriptions.
Practical implications
The practical implications are that construction contractors and other similar players should better understand and consider the significance of agents who are central to the effective use and flow of knowledge.
Originality/value
The paper confirms the limited usefulness of knowledge management initiatives, and points to the pivotal role of the project manager as latent knowledge managers. The originality is the lack of awareness amongst senior management as to the critical role project managers undertake in marshalling tacit knowledge. This is reinforced by the project managers who themselves are only partly aware of the impact of their knowledge management role. Their emergent, almost instinctive, management of knowledge supports project performance and questions whether further management intervention would be useful for the practitioner and the delivery of client value.