Outlines some basic human embryological facts and considers several myths such as “the immediate product of fertilization is just a potential human being”. Gives medical facts to…
Abstract
Outlines some basic human embryological facts and considers several myths such as “the immediate product of fertilization is just a potential human being”. Gives medical facts to clarify these issues and concludes that these have far reaching implications for many areas of research. Argues that these decisions, at present, are based more on myth than science.
Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.
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Bella Belerivana Nujen and Lise Lillebrygfjeld Halse
Global businesses base their sourcing operations and manufacturing decisions primarily on financial principles and metrics. What is often disregarded is the strategic value of…
Abstract
Global businesses base their sourcing operations and manufacturing decisions primarily on financial principles and metrics. What is often disregarded is the strategic value of domestic locations and contextual tacit knowledge. However, recent empirical work on knowledge flows shows that proximity is crucial. The risk of losing knowledge and important competencies developed through generations within companies and value chains needs to be considered when developing a global sourcing strategy. This chapter sheds light on how global shift-backs, through backshoring are seen to affect organizations that are located in a high-cost country. Based on interviews with managers and key personnel within a specific industry, we explore how companies preserve innovative capabilities when considering closing down (captive) offshore centers or when embarking on a backshoring strategy. The implications derived from the case offers valuable insights into how organizational capabilities could be restored when companies bring manufacturing back.
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Motoko Yamagishi, Masanori Koizumi and Håkon Larsen
The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century.
Abstract
Purpose
The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century.
Design/methodology/approach
The research involved a comprehensive literature review using the Library and Information Science Abstracts (LISA) database with keywords “Library” and “Legitimacy”, combined with citation searches and additional collections. In total, we analysed 159 research articles primarily from the 21st century, with some comparative analysis of pre-2,000 works. The final phase of the research investigated libraries’ legitimisation efforts across various dimensions, examining how they employ rhetoric and theories to maintain legitimacy amidst challenging circumstances.
Findings
Through this research process, five dimensions of public library legitimacy emerged; (1) Democracy, (2) Culture and History, (3) Communication and Education, (4) Economy and (5) Librarianship, with the most diverse literature being related to democracy, and its subsections intellectual freedom, neutrality, the public sphere, social justice and social capital.
Originality/value
The outcome of our results indicates that the evolving legitimacy of the public library in the 21st century has become multifaceted, compared to the elements of legitimacy in the 20th century. Contemporary public libraries can continue to utilise the dimensions of legitimacy identified in this study and can reconstruct their legitimacy accordingly.
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In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new…
Abstract
Purpose
In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.
Design/methodology/approach
This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.
Findings
We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.
Research limitations/implications
This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.
Originality/value
We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.
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Joel D. Haines and Nawaz M. Sharif
As our world becomes increasingly more technology driven and global competition continues to intensify, the technology resource components available to a firm will be required to…
Abstract
As our world becomes increasingly more technology driven and global competition continues to intensify, the technology resource components available to a firm will be required to become more sophisticated in order to achieve and maintain a competitive advantage. Higher levels of sophistication are achieved through technological innovation that is effectively managed. But, to effectively manage technological innovation, we must first come to a clearer understanding of the resource components of technology. This paper describes the way various people perceive the meaning of technology, discusses the confusion that exists, and suggests a construct for classifying the components of technology to mitigate the confusion. Finally, a framework for benchmarking and technology assessment is presented to suggest a way for a firm to better manage its technology component sophistication level for global competition.
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The purpose of this paper is to explain variations in discretionary information shared between buyers and key suppliers. The paper also aims to examine how the extent of…
Abstract
Purpose
The purpose of this paper is to explain variations in discretionary information shared between buyers and key suppliers. The paper also aims to examine how the extent of information shared affects buyers' performance in terms of resource usage, output, and flexibility.
Design/methodology/approach
The data for the paper comprise 221 Finnish and Swedish non‐service companies obtained through a mail survey. The hypothesized relationships were tested using partial least squares modelling with reflective and formative constructs.
Findings
The results of the study suggest that (environmental and demand) uncertainty and interdependency can to some degree explain the extent of information shared between a buyer and key supplier. Furthermore, information sharing improves buyers' performance with respect to resource usage, output, and flexibility.
Research limitations/implications
A limitation to the paper relates to the data, which only included buyers. A better approach would have been to collect data from both, buyers and key suppliers.
Practical implications
Companies face a wide range of supply chain solutions that enable and encourage collaboration across organizations. This paper suggests a more selective and balanced approach toward adopting the solutions offered as the benefits are contingent on a number of factors such as uncertainty. Also, the risks of information sharing are far too high for a one size fits all approach.
Originality/value
The paper illustrates the applicability of transaction cost theory to the contemporary era of e‐commerce. With this finding, transaction cost economics can provide a valuable lens with which to view and interpret interorganizational information sharing, a topic that has received much attention in the recent years.
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Erna Setiany and Djoko Suhardjanto
Purpose: The purpose of this study is to analyze whether information asymmetry (ASYM) plays a mediating role in the relationship between corporate disclosure and cost of equity…
Abstract
Purpose: The purpose of this study is to analyze whether information asymmetry (ASYM) plays a mediating role in the relationship between corporate disclosure and cost of equity capital (COEC) in emerging markets such as Indonesia.
Design/Methodology/Approach: This study is a quantitative study using secondary data obtained from listed manufacturing firms from 2015 to 2017. Purposive sampling was used to select 105 firms. The design of this study was causality research, and the analysis was performed through ordinary least squares (OLS) regression and path analysis.
Findings: The results show that the level of disclosure for corporate social responsibility (CSR), intellectual capital, and enterprise risk management (ERM) reduces the COEC by suppressing ASYM. This finding confirms the argument that managers can reduce their companies’ COEC by reducing ASYM through increased disclosure. These results are controlled by earnings quality (EQL) because that is most relevant to the COEC, as well as corporate size, leverage, and differences in institutional factors.
Originality/Value: This research is based on the central assumption that disclosure enhances the level of information while EQL remains the focus for investors. This research is also the first to study CSR disclosure, intellectual capital disclosure, and ERM disclosure together as a proxy for disclosure. The findings confirm that managers can reduce their companies’ agency conflict by increasing their level of disclosure. Managers can also reduce the COEC by reducing ASYM through increased disclosure. This also implies that increasing the level of disclosure will be effective in reducing the COEC for companies in emerging markets, such as Indonesia.