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Article
Publication date: 3 July 2017

Fu Jia, Guido Orzes, Marco Sartor and Guido Nassimbeni

The purpose of this paper is to develop a synthesised conceptual framework for global sourcing (GS) strategy and structure.

5283

Abstract

Purpose

The purpose of this paper is to develop a synthesised conceptual framework for global sourcing (GS) strategy and structure.

Design/methodology/approach

The authors adopt a systematic literature review method and analyse through content analysis techniques 52 peer-reviewed journal articles focussed on GS strategy and structure. Based on these analyses, a conceptual model is developed.

Findings

A synthesised construct of GS strategy, consisting of three dimensions, i.e., supply internationalisation, internal integration and external integration, is proposed. The GS structure construct is further broken down into structural design and control and coordination, consisting of three dimensions for each. Propositions for GS strategy, GS structure and, in particular, the relationships between them are developed for future empirical validation.

Originality/value

This is the first study which synthesises various dimensions of GS strategy and GS structure and advances/extends the theory of the strategy-structure nexus to a GS context. The conceptual model provides a comprehensive framework for future empirical work and opens avenues of research on this topic.

Details

International Journal of Operations & Production Management, vol. 37 no. 7
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 14 March 2018

Alisa G. Brink, Jennifer C. Coats and Frederick W. Rankin

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature…

2401

Abstract

Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 7 September 2023

Martin Götz and Ernest H. O’Boyle

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…

Abstract

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

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Book part
Publication date: 1 August 2017

Jakob Braun

Consumers are increasingly present in multiple spaces. For instance, many people choose to browse their smartphones for product reviews, while shopping at the traditional…

Abstract

Purpose

Consumers are increasingly present in multiple spaces. For instance, many people choose to browse their smartphones for product reviews, while shopping at the traditional brick-and-mortar store. How is their presence affected in such scenarios? Can they be fully present in the store? How is their overall consumption experience impacted? This chapter addresses such questions and explores the nature and role of presence, which is defined as the “feeling of ‘being there’ in the present, the here and now of the physical or a virtual world” (Waterworth & Waterworth, 2006, p. 82).

Methodology/approach

Drawing on findings from different literatures (e.g., marketing, communications), a conceptual approach is used to identify the underlying components of presence and to explore how this construct relates to customer experience.

Findings

Preliminary assertions suggest that presence has a spatial structure. It is concerned with two distinctions. First, presence may vary depending on the level of physicality or virtuality. Second, presence may change based on whether someone is perceiving stimuli in the external environment (what is happening around us in the physical or virtual space) or is lost (i.e., absent) in the internal world of dreams, thoughts, and imaginations.

Research implications

From a theoretical perspective, this research introduces the presence construct from communications to the marketing literature. Studying consumption experiences through the lens of presence contributes to our understanding of how they are affected by simultaneous activities of customers in physical and virtual spaces.

Practical implications

From a managerial perspective, marketers are encouraged to develop new strategies that account for customers’ presence in various spaces, in order to gain their attention.

Details

Qualitative Consumer Research
Type: Book
ISBN: 978-1-78714-491-0

Keywords

Available. Open Access. Open Access
Book part
Publication date: 23 September 2024

Nadine Arnold and Fabien Foureault

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations…

Abstract

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations employ different excess strategies to address the issue. Theoretically, we propose that status is constructed internally through advice relationships and externally through evaluations. We posit that organizations conducting evaluations and advocating legitimate principles based on expertise (i.e., Others) are status winners. Our mixed-method study confirms that Others hold privileged positions and identifies status inconsistencies. By critically illuminating these status dynamics, we contribute to a better understanding of the roles of organizations and status in tackling socio-environmental issues.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

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Book part
Publication date: 18 October 2017

Mélia Djabi and Sakura Shimada

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary…

Abstract

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary literature analysis, thereby elaborating a conceptual framework concerning generational diversity. This framework consists of four levels of analysis (society, career, organisation and occupation) and three dimensions (age, cohort and event/period). We then conduct a meta-analysis using this conceptual framework to analyse papers from the management field. The results from this analysis reveal the existence of a diversity of generational approaches, which focus on the dimensions of age and cohort on a societal level. Four factors seem to explain these results: the recent de-synchronisation of generational dimensions and levels, the novelty of theoretical models, the amplification of stereotypes by mass media and the methodologies employed by researchers. In sum, this article contributes to a more realistic view of generational diversity in the workplace for both academics and practitioners.

Details

Management and Diversity
Type: Book
ISBN: 978-1-78635-489-1

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Book part
Publication date: 30 September 2019

Audrey N. Scarlata, Kelly L. Williams and Brandon Vagner

The increasing availability of eXtensible Business Reporting Language (XBRL) financial statements motivates additional investigation of whether XBRL’s search-facilitating…

Abstract

The increasing availability of eXtensible Business Reporting Language (XBRL) financial statements motivates additional investigation of whether XBRL’s search-facilitating technology (SFT) and enhanced viewing capabilities facilitate information search and improve financial analysis decision quality and efficiency. This experiment investigates how using XBRL technology to view financial statements influences novice investors’ decision quality by affecting decision processes such as search strategy and effort, as well as decision efficiency (accuracy/effort) in a financial statement analysis task. In the experiment, randomly assigned student participants (n = 102) invested in companies using either static PDF-formatted or XBRL-enabled financial statements. No differences in decision quality (i.e., accuracy) due to technology use were observed. However, participants in the XBRL condition examined less information, used more directed search processes, and evidenced greater efficiency than did participants assigned to the PDF condition. Hence, the results suggest that XBRL SFT affects the use of differing decision processes relative to PDF technology.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-346-8

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Article
Publication date: 25 October 2017

Amalia Triantafillidou, George Siomkos and Eirini Papafilippaki

The purpose of this paper is to investigate the impact of store characteristics (i.e. product availability, product quality, store layout, employee politeness, décor, music…

8564

Abstract

Purpose

The purpose of this paper is to investigate the impact of store characteristics (i.e. product availability, product quality, store layout, employee politeness, décor, music, lighting, and aroma) on the various dimensions of in-store leisure shopping experience (i.e. hedonic, flow, escapism, challenge, learning, socialising, and communitas).

Design/methodology/approach

In order to achieve the study’s objectives, a quantitative on-site survey was conducted. Respondents were interviewed upon exiting fashion retail stores.

Findings

Findings indicate that not all store characteristics impact the various dimensions of experience in the same way. Product quality and in-store music were found to be the most important in-store characteristics that affected the majority of experience dimensions. Other important store attributes that emerged were store layout and ambient scent. Conversely, product range actually had a negative impact on in-store experience.

Practical implications

By orchestrating the most influential in-store characteristics, fashion retailers could be delivering unique in-store experiences to their customers. This research shows that they would benefit from designing experiential strategies that focus on merchandise quality, price, and availability while simultaneously carefully managing ambient (music and scent) alongside design factors (store layout and décor). Careful consideration should be paid to merchandise variety in order to avoid potentially negative effects on customers’ shopping experience.

Originality/value

Until now most studies that document the relationship between store elements and shopping experiences have examined the effects of store characteristics on a limited number of experience dimensions. This study adds to the body of research into in-store leisure shopping experience in two ways: by shedding light on its multi-dimensional nature, and by analysing the effect of the different store elements on the various components of the in-store experience.

Details

International Journal of Retail & Distribution Management, vol. 45 no. 10
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 24 May 2023

Grégory Jemine, François-Régis Puyou and Florence Bouvet

Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more…

1228

Abstract

Purpose

Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.

Design/methodology/approach

The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).

Findings

The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.

Originality/value

By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 10 March 2018

Gladys Lee and Xinning Xiao

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…

1695

Abstract

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

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