Jim Rooney, Thilini Kaushalya and Ananda K. L. Jayawardana
Previous studies have argued that improvement in organizational performance though change management processes is grounded in external knowledge acquisition and assimilation…
Abstract
Purpose
Previous studies have argued that improvement in organizational performance though change management processes is grounded in external knowledge acquisition and assimilation. However, there is ambiguity in how existing knowledge, in the form of intellectual capital (IC), is mobilized in this context. In response, this paper develops a context-based mediator model depicting the relationship between IC processes, absorptive capacity (AC) and organizational performance following the introduction of external knowledge.
Design/methodology/approach
A qualitative longitudinal case study approach is adopted, collecting data over three phases of a quality improvement program over a three-year period.
Findings
With the development of relational capital facilitated thorough changes in the work environment and the structured enhancement of knowledge-processing capabilities, the study identified the mediating role of AC on the relationship between IC mobilization and improved organizational performance.
Originality/value
Whilst there have been studies of relationships between IC and organization performance, to the best of the “authors” knowledge, this is one the few empirical studies to explore associations between IC types, existing knowledge sharing processes and IC mobilization, mediated by the AC of a firm, to exploit external knowledge.
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Jim Rooney and Yiyuan Cao
Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in…
Abstract
Purpose
Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in inter-organisational relationships such as outsourcing. However, studies of the management control dynamics of these relationships are rare. This paper aims to respond by empirically examining the influence of ESF managers on the ongoing management control of such relationships.
Design/methodology/approach
A single outsourcing case study is utilised to provide evidence in examining a multi-theoretical framework that adopts a complex adaptive system (CAS) perspective as a qualitative analytical framework, along with the existing accounting theory on control adoption.
Findings
Focused on management concerns with tensions between inter-organisational control and strategic flexibility, this paper identifies reasons for the adoption of management controls by an ESF. The inter-organisational system explored in this paper emphasises the importance of adopting a holistic epistemology in understanding changes in control adoption.
Research limitations/implications
This paper extends current theoretical perspectives on control adoption to consider the inter-organisational control concerns of ESF managers.
Practical implications
The insights identified in this paper provide a systemic framework to identify potential organisational and environmental influences on control problems, emphasising environmental co-evolution rather than achievement of ideal equilibrium states.
Originality/value
The intended contribution is to extend the management control literature to consider the effect of organisational lifecycle on the adoption of new inter-organisational management controls in the wake of ongoing trade-off between competing inter-organisational requirements.
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Examines ergonomics with particular reference to the libraries ofLiverpool John Moores University and the City of Liverpool CommunityCollege, Central. Following a definition of…
Abstract
Examines ergonomics with particular reference to the libraries of Liverpool John Moores University and the City of Liverpool Community College, Central. Following a definition of ergonomics and analyses of the physical aspects of the human nervous systems and sense organs, investigates library layout and the design and positioning of furniture. Scrutinizes causes and effects of noise and light in libraries. Discusses environmental aspects and health hazards, and examines visual display units.
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Daniel Kilvington, Jonathan Cable, Sophie Cowell, Glyn Mottershead and Chris Webster
This work critically investigates online fan responses towards the implementation of the affirmative action policy, the Rooney Rule, within English professional football. It…
Abstract
Purpose
This work critically investigates online fan responses towards the implementation of the affirmative action policy, the Rooney Rule, within English professional football. It explores systemic and structural racism and the history of the Rooney Rule, before analysing football fans' Twitter comments concerning the policy within English football across an 18-month period.
Design/methodology/approach
This research utilised a bespoke search programme to identify and analyse Tweets which focused on the Rooney Rule in English football. A total of 205 posts were thematically analysed and a series of codes were created.
Findings
The findings illustrated that fans were generally divided over the Rooney Rule. Over half of the participants welcomed counter measures against structural racism although many caveated responses by critiquing the Rule's approach and scope. For others, however, the policy is yet another example of ‘reverse racism’ and ‘political correctness gone mad’. The findings illustrate that there is an undercurrent of hostility towards anti-racist action and a belief that sport is inherently meritocratic and fair.
Originality/value
While much research has focused on examining online reactions to ‘trigger events’, this chapter provides an empirical insight into contemporary football fan responses towards anti-racist action in the ‘beautiful game’. It demonstrates that there are a series of common misconceptions and misunderstandings towards affirmative action policies in sport. Once we become aware of such misunderstandings, we can attempt to remedy them in order to aid the efficacy of anti-racist action.
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Jay C. Thibodeau, Elliott Levy and Karen K. Osterheld
This chapter describes an evening program of study to supplement the introductory accounting course. It uses cases, skits, and interactions with professionals to reinforce the…
Abstract
This chapter describes an evening program of study to supplement the introductory accounting course. It uses cases, skits, and interactions with professionals to reinforce the meaning of the conceptual framework of accounting, expose students to ethical issues and conflicts, and demonstrate the lucrative career opportunities available in accounting, which we believe will ultimately help attract the “best and brightest” students to the accounting major and profession. We provide a detailed discussion to facilitate the adoption of the program by introductory accounting instructors at other institutions. Feedback received from all parties, including students, faculty, and accounting professionals, suggests that this curriculum innovation has exceeded the expectations of these stakeholders.
John Dumay, James Guthrie and Pina Puntillo
The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of…
Abstract
Purpose
The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research.
Design/methodology/approach
This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use and update the dataset from Guthrie et al. (2012) to include another five plus years of data, including seven articles appearing in this special issue.
Findings
The public sector IC has a primary research focus on central government and central government agencies, education (especially universities), Europe (especially Italy and Spain) and empirical research using case studies mainly investigating management control and strategy. It appears public sector IC researchers are firmly entrenched in performative third-stage research, investigating “how” IC works in organisations rather than offering normative solutions.
Research limitations/implications
Three areas offered as a way of forwarding public sector IC research. First, there is a need to expand public sector IC research from beyond the confines of education (university) research. There is also an opportunity for a study to synthesise the findings. Second, there is also a need for more longitudinal research in public sector IC because IC is not an event, but a journey. Third, there is an opportunity for researchers to undertake empirical research with organisations to develop and test IC frameworks and models in specific public sector contexts.
Practical implications
The authors call for researchers to consider helping public sector practitioners implement IC frameworks and models through interventionist research. In keeping with the performative third-stage IC research agenda, interventionist research makes it possible for academic researchers to act as a catalyst for implementing IC frameworks and models in practice.
Originality/value
This paper is a must read for IC researchers wanting to embark on public sector research. The paper outlines how public sector IC research has developed, offers critique and outlines future opportunities for research that has potential impact, rather than concentrating on already well-researched contexts.
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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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Daniel Diermeier, Robert J. Crawford and Charlotte Snyder
The cases describe the demise of Arthur Andersen, a firm that had long set the industry standard for professionalism in accounting and auditing. Once an example of strong…
Abstract
The cases describe the demise of Arthur Andersen, a firm that had long set the industry standard for professionalism in accounting and auditing. Once an example of strong corporate culture with a commitment to public service and independent integrity, Andersen saw its culture and standards weaken as it grew explosively and changed its mode of governance. The (A) case describes a crisis precipitated by the admission of Waste Management, a major Andersen client, that it overstated its pretax earnings by $1.43 billion from 1992 to 1996. The resulting Securities and Exchange Commission (SEC) investigation ended with Andersen paying a $7 million fine, the largest ever levied against an accounting firm, and agreeing to an injunction that effectively placed the accounting giant on probation. Students analyze the causes of Andersen's problems and advise Andersen leadership. The (B) case covers Arthur Andersen's relationship with Enron, one of the great success stories of the “new economy” boom. When Enron's aggressive use of off-balance sheet partnerships became impossible to hide in autumn 2001, news reports stated that Andersen auditors had engaged in extensive shredding of draft documents and associated communications with Enron. Students are asked to act as crisis management consultants to Andersen CEO Joe Berardino. The (C) case details Andersen's collapse following its indictment and conviction on criminal charges of obstructing justice in the Enron case. Its conviction was later overturned by the U.S. Supreme Court on narrow technical grounds, but by then Andersen had ceased to exist, eighty-nine years after Arthur E. Andersen had taken over a small accounting firm in Chicago. Students can focus on the impact of media on a reputational crisis.
Students will: Identify the teachable moment in a crisis that leaders can leverage as an opportunity to improve a firm's reputation or core identity, to reinforce values, and to drive change, Understand the impact on crisis management of the media landscape and regulatory decision-making, Realize the fragility of corporate cultures and the need to actively maintain them, especially during difficult times,
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The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a…
Abstract
The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a substantial audience among public library patrons.
This paper outlines the results of research analysing the impact of the recession of 2008‐2009 on public libraries in the Midlands region of the UK. Specifically, it explores the…
Abstract
Purpose
This paper outlines the results of research analysing the impact of the recession of 2008‐2009 on public libraries in the Midlands region of the UK. Specifically, it explores the validity of James' “librarian's axiom” in this context, which proposes that use of public libraries increases during a recession.
Design/methodology/approach
Analysis of usage data from two public library authorities gathered through a specially designed questionnaire was supported by interviews with library staff from four authorities, working at both operational and strategic levels.
Findings
The results show that the credit crunch had an impact on use of public libraries in the Midlands, thus supporting James' axiom. The principal finding is that more people used libraries during the recession, particularly for job‐seeking activities, advice and training. It also emerged that public libraries recognised that the credit crunch provided them with an opportunity to promote their free and low‐cost activities, as well as develop new services to respond to the information needs of library users in a recession.
Research limitations/implications
Only four library services participated in the research; a larger sample would have provided a more complete picture of the impact of the recession on public libraries. There were also issues with data collection at library authority level, which meant that not all data sets were complete.
Practical implications
The paper provides stakeholders within the sector with valuable evidence of the impact of public libraries on vulnerable members of the community during a time of national crisis. It also suggests areas for improvement including strengthening links with relevant local organisations.
Originality/value
This paper reports the first UK‐based empirical study of the impact of the recent recession on public libraries.