Andreas Kallmuenzer, Kayhan Tajeddini, Thilini Chaturika Gamage, Daniel Lorenzo, Alvaro Rojas and Michael Josef Alfred Schallner
Grounded in stewardship theory, this study explores the motives, actions and meanings of multiple stakeholders involved in an inter-family hospitality family firm succession.
Abstract
Purpose
Grounded in stewardship theory, this study explores the motives, actions and meanings of multiple stakeholders involved in an inter-family hospitality family firm succession.
Design/methodology/approach
A longitudinal, ethnographic case study approach collects data from 15 in-depth interviews, one year of observation and a one-month on-site internship.
Findings
Results show that a well-defined succession plan and the active involvement of the successor/s in the succession process would foster a strong stewardship commitment to the family business. Moreover, a clear and open communication strategy is required to strategically manage rivalry and competition among potential successors during an inter-family succession.
Originality/value
The succession process of family firms remains an intensely discussed phenomenon, and despite its importance to the tourism and hospitality industry, the intersection between tourism and hospitality and family business literature is sparse. Notably, the tourism and hospitality literature lacks a multiple stakeholder perspective to holistically capture the motives, actions and meanings of numerous stakeholders involved in an inter-family succession.
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Graffiti and street art have become a universal, intercultural and multidisciplinary urban phenomenon. The contribution of scientific research has greatly increased knowledge…
Abstract
Graffiti and street art have become a universal, intercultural and multidisciplinary urban phenomenon. The contribution of scientific research has greatly increased knowledge about this peculiar culture that has transformed the way we view and experience the city. The general objective of this chapter is the description of a framework for community development, focused on young people, using graffiti and street art culture as an aggregating resource for social inclusion, cultural entrepreneurship and empowerment. The identification of a set of tangible and intangible assets linked to the creation of cultural synergies for the benefit of young citizens provides a model that may be employed for the social and economic progress of local communities. This chapter also provides a macro and micro environmental analysis intended to establish guidelines for the implementation of entrepreneurial projects for the cultural development of diverse social settings. In this sense, the examples of distinct cities, such as Lisbon, Heerlen and Toronto, demonstrate that their dynamics around street art culture are a challenge for engagement in effective socio-economic constructions. Similarly, the academic research project StreetArtCEI provides not only the scientific knowledge but also resources for the community to use in entrepreneurial actions.
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Jeremy Galbreath, Lorenzo Lucianetti, Ben Thomas and Daniel Tisch
Considering that context is important and relying on a contingency perspective, the purpose of the study is to analyze the relationship between an entrepreneurial orientation (EO…
Abstract
Purpose
Considering that context is important and relying on a contingency perspective, the purpose of the study is to analyze the relationship between an entrepreneurial orientation (EO) and firm performance in one of the world's oldest economies: Italy. The contingency perspective relies on competitive strategy as a moderating variable.
Design/methodology/approach
Using a mix of primary and secondary data sources, relationships are explored in a sample of 229 Italian for-profit firms. Moderated regression analysis is used for the sample and additional tests are conducted by firm size groupings.
Findings
The analysis suggests that an EO is positively associated with firm performance in the sample firms. Further, competitive strategy acts as a moderating influence: a low-cost strategy negatively influences the relationship, while a differentiation strategy positively influences the relationship. The firm size groupings do not appear to affect the results.
Research limitations/implications
The study examines only for-profit firms in a single country, Italy; therefore, generalizability is limited. The results must be interpreted in light of these limitations.
Originality/value
This study contributes to the entrepreneurship literature by considering a relatively new international context in the EO–firm performance relationship. Further, a new contingency perspective is advanced by considering competitive strategy. In doing so, this study extends an understanding of the conditions under which an EO might be associated with firm performance.
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Gonzalo Lorenzo, Alejandro Lorenzo-Lledó, Asunción Lledó and Elena Pérez-Vázquez
Diversity is one of the main characteristics of modern societies. To be teachers and trainers, it is necessary to use all the tools to respond to students with diversified needs…
Abstract
Purpose
Diversity is one of the main characteristics of modern societies. To be teachers and trainers, it is necessary to use all the tools to respond to students with diversified needs. Therefore, the main aim of this study is to review the scientific production in Web of Science (WOS) and SCOPUS of 1996-2019 on the application of Virtual reality in people with Autism Spectrum Disoders (ASD) for the improvement of social skills.
Design/methodology/approach
For this purpose, two databases have been used: The Web of Science (WOS) and SCOPUS from the advanced search tab. After applying the search terms, 267 documents were obtained which were analysed according to a series of indicators.
Findings
The results indicate that the period 2016-2019 was the most productive and that SCOPUS has a focus on conferences and WOS is intended for journals. Furthermore, in SCOPUS, there are journals with higher quartiles (Q1) than in WOS. The study shows the great importance of virtual reality in people with ASD and its recent dissemination.
Originality/value
Currently, to the best of the authors’ knowledge, there are no studies on the use of virtual reality in people with ASD using bibliometric indicators. The study allows us to know which databases publish higher quality research. Likewise, information can be obtained about the most productive centres and the most important authors on the subject.
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Riccardo Camilli, Alessandro Mechelli and Lorenzo Coronella
This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.
Abstract
Purpose
This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future.
Design/methodology/approach
This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics.
Findings
This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management.
Originality/value
Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.
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The past few decades have witnessed a phenomenal progress in our understanding of employee mobility as a critical driver and consequence of various outcomes for individuals…
Abstract
The past few decades have witnessed a phenomenal progress in our understanding of employee mobility as a critical driver and consequence of various outcomes for individuals, organizations, industries, and economies. In the process, researchers have tackled several important issues in conducting empirical research on employee mobility. This chapter provides a critical discussion of the extant literature focusing on five broad areas: identification of mobility, timing of mobility, outcomes of mobility and their operationalization, model identification, and other related issues. In doing so, this article identifies some of the empirical choices and methodologies adopted in prior mobility studies, evaluates those practices, and suggests areas of improvements for the practice. It is hoped that future studies will benefit from this chapter's insight by building on the best practices from the literature while continuously and successfully tackling the issues that have been challenging the researchers on this increasingly important topic of scholarly inquiry.
Government-INE tensions.
Details
DOI: 10.1108/OXAN-DB250778
ISSN: 2633-304X
Keywords
Geographic
Topical
Giovanni Fiori, Francesca di Donato and Maria Federica Izzo
The chapter builds on the literature of Agency and Signalling Theories to analyse the corporate governance factors associated with the voluntary decision to prepare an Integrated…
Abstract
Purpose
The chapter builds on the literature of Agency and Signalling Theories to analyse the corporate governance factors associated with the voluntary decision to prepare an Integrated Report according to the <IR> International Framework promoted by the IIRC.
Methodology/approach
The chapter is based on the results of a probit regression run with regard to a sample of 35 companies that joined the Pilot Programme in 2011 and 137 similar companies that did not.
Findings
The analysis of two samples of European companies reveals that adhesion to the IR Pilot Programme is positively related to the gender diversity and size of the board.
Research limitations
Further research is required in order to study the differences between listed and non-listed companies in terms of variables affecting the adoption of the <IR> Framework and to increase the time range of our study. In addition, it would be interesting to include other variables capturing different aspects other than corporate governance, since the decision to join the Programme, as the results of our analysis have shown, may also be influenced by other factors, such as strategy decisions and communication policies.
Originality/value
The chapter adds to the existing literature by showing the main governance characteristics that impact the decision to adhere to the IR Pilot Programme. It is also important to the existing literature regarding the role played by gender diversity in corporate governance mechanisms and CSR policies.
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While previous research has developed unclear positions about the role of organizational resources on alliance formation, the purpose of this paper is to focus on financial slack…
Abstract
Purpose
While previous research has developed unclear positions about the role of organizational resources on alliance formation, the purpose of this paper is to focus on financial slack resources to clarify the conditions that facilitate the formation of strategic alliances. Building on the behavioral theory of the firm, this paper theorizes that internal and external financial slack resources, measured as cash holdings and financial leverage, incentivize managers to form alliances, because they protect them against the risk of alliance failure.
Design/methodology/approach
Complete data were collected from 400 biotech public companies for the period from 2000 to 2015. The data set considered alliances among over 2,200 public and private companies. Hypothesis testing relied on generalized estimating equations.
Findings
Cash holdings positively impact alliance formation; financial leverage negatively impacts alliance formation; cash holdings and financial leverage interact in the prediction of alliance formation.
Research limitations/implications
While research in financial slack resources shows equivocal results, this study illustrates that they exercise a significant effect when it comes to the choice of forming strategic alliances. Limitations include the focus on multiple forms of alliances, possible restrictions in the external validity of the findings, and a lack of measurement of explanatory mechanisms.
Practical implications
Findings help managers understand the financial conditions in which they should choose to form or avoid alliances; findings help managers select alliance partners.
Originality/value
The study contributes by proposing a new outlook on alliances; identifying financial resources as alliance predictors when previous research focused on intangible resources; offering new insights into the often equivocal outcomes of financial slack; building an uncharted bridge between the finance and alliance literatures.