Zezhong Xiao, Alan Sangster and Jeffrey H. Dodgson
Argues that previous evaluative studies of the impact of information technology (IT) on accounting have focused too much on accountants, and thus have largely neglected broader…
Abstract
Argues that previous evaluative studies of the impact of information technology (IT) on accounting have focused too much on accountants, and thus have largely neglected broader social and organizational issues. Adopting a contingency perspective, investigates the relationship between IT and corporate financial reporting through the analysis of responses to a postal questionnaire survey of 1,515 UK public companies. Finds that IT use is associated more with internal reporting change (IRC) than with external reporting change (ERC), implying that IT use may have enlarged the information asymmetry between internal and external users. The association between IT use and IRC is found to be stronger in smaller companies than in large ones; and the correlation between IT use and ERC is found to vary depending on the existence of a management compensation plan, and to be conditional on the level of gearing. Discusses the implications of these findings.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Jie Cao, Guo Cao and Weiwei Wang
Considering the limitation of the single stage vendor selection model, this paper proposes a two‐stage vendor selection framework for IT outsourcing in microfinance banks.
Abstract
Purpose
Considering the limitation of the single stage vendor selection model, this paper proposes a two‐stage vendor selection framework for IT outsourcing in microfinance banks.
Design/methodology/approach
The paper attempts to realize a complete analysis at company level using grey systems theory for shaping the relations among variables. With the social choice function – Dodgson function, the first stage is a trial phase that helps the decision‐maker find the potential vendors, then, the decision‐maker employs those chosen vendors for the final selection with modified grey relational analysis (GRA) integrated analytic network process (ANP), which emphasizes the interrelation among those selection criteria, and avoids the subjective estimation of experts and practitioners. The case of a microfinance bank IT outsourcing vendor selection is used to verify the proposed approach.
Findings
The results of the empirical study show that the proposed method is practical for ranking competing vendors in terms of their overall performance with respect to multiple interdependence criteria for the bank's IT outsourcing.
Practical implications
The method exposed in the paper can be used for other supplier selection by modifying some criteria and weight.
Originality/value
The paper provides a method for ranking competing vendors in terms of their overall performance with respect to multiple interdependence criteria for IT outsourcing.
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The purpose of this paper is to develop a conceptual model that uses dialectical inquiry (DI) to create cognitive conflict in strategic decision‐makers for the purpose of…
Abstract
Purpose
The purpose of this paper is to develop a conceptual model that uses dialectical inquiry (DI) to create cognitive conflict in strategic decision‐makers for the purpose of improving strategic decisions. Activation of the dialectical learning process using DI requires strategic decision‐makers to integrate conflicting information causing cognitive conflict. Cognitive conflict is the catalyst that stimulates the creation of new knowledge in strategic decision‐makers resulting in improved organizational performance.
Design/methodology/approach
A conceptual model is developed that explicitly links DI to the dialectical learning process of strategic decision‐makers. This model extends previous research on DI by identifying cognitive conflict as the critical component that links DI as a learning method to the process of dialectical learning in strategic decision‐making.
Findings
The major finding of the model of dialectical learning is that the model is an important resource that can be applied to create cognitive conflict in strategic decision‐makers for the purpose of expanding the strategic options of organizations.
Research limitations/implications
Empirical research on DI that focuses on the role of cognitive conflict in the dialectical learning process is lacking. It is hoped that this conceptual paper will stimulate further interest on the topic and a greater appreciation of this method of learning. Strategic decision‐makers must consider alternative ways of generating new knowledge that is crucial for organizational performance.
Practical implications
It is important that the benefits of creating cognitive conflict in the dialectical learning process are understood by strategic decision‐makers. Training for participants in a DI learning intervention is essential to help minimize any dysfunctional behaviors that could result from affective conflict.
Originality/value
This conceptual model identifies the importance of cognitive conflict in the dialectical learning process of strategic decision‐makers and the critical role of cognitive conflict rather than affective conflict in the use of this learning method.
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Ramakrishnan Raman and Preetha Menon
The purpose of this study is to understand the strategy adopted by family firms in using social media for their business. Based on the social media usage, this paper attempts to…
Abstract
Purpose
The purpose of this study is to understand the strategy adopted by family firms in using social media for their business. Based on the social media usage, this paper attempts to segment family firms. To do so, a reactive – proactive – innovative (RPI) scale was developed for the study. Then, the family firms were categorised as reactive, proactive or innovative social media users. Further, based on the scale developed, clusters were created. Family firms were placed into different clusters based on the strategy that they had for using social media platforms for their business.
Design/methodology/approach
A pilot sample of 50 family firms and a main study of 256 Indian family firm entrepreneurs were surveyed through self-administered questionnaires. Factor analysis reduced the 12 scale-based questions to three distinct factors. Confirmatory factor analysis was then conducted on the main sample to confirm the constructs identified using exploratory factor analysis. Cluster analysis was used to build clusters of entrepreneurs who use social media as part of their digital marketing strategy.
Findings
Findings reveal that the Indian family firm market is largely divided into four main segments. These segments represent distinct behaviours with respect to the use of social media. The four segments of family firm entrepreneurs were named as high rollers, ignorant inhabitants, trend-setters, combative crowd based on their social media usage behaviour. These clusters give deep insights into the strategic usage of social media by family firms.
Research limitations/implications
The limitation of this study is that entrepreneurs from all Indian states were not considered in the sample because of cost implications. This research study has only created the segmentation of the family firms as reactive, proactive or innovative social media users and also has created the clusters as high rollers, ignorant inhabitants, trend-setters and combative crowd. Also, the reasons for their behaviour and root cause for the strategic usage have not been studied.
Practical implications
This study reflects on current practices of family firms with respect to usage of social media and groups them into large identifiable clusters. Equipped with the findings from this study, the RPI scale developed for the study and the clusters created, entrepreneurs can now move towards better use of social media for innovation.
Originality/value
Although past studies have advocated the use of social media to spur innovation in firms, this study segments the current market based on their practices. It allows readers to gauge the proportion of family firms using social media for innovation and paves the way for a change in behaviour amongst these firms.
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Sladjana Cabrilo, Leposava Grubic Nesic and Slavica Mitrovic
The purpose of this paper is to identify relevant gaps in human capital (HC) related to innovation performance, which might be the basis for creation of more effective innovation…
Abstract
Purpose
The purpose of this paper is to identify relevant gaps in human capital (HC) related to innovation performance, which might be the basis for creation of more effective innovation strategies.
Design/methodology/approach
The proposed approach contains the following four steps: HC survey, assessment of HC value drivers, identification of gaps related to the HC value drivers and recommendations for an innovation strategy based on identified gaps. The HC survey includes 554 managers from Serbian companies within seven different industries.
Findings
The biggest gaps in observed Serbian industries are related to crucial HC value drivers for innovation process, such as innovativeness, education and knowledge sharing and social skills.
Research limitations/implications
Although there are limitations in measuring HC and innovation drivers, this approach seems to be valid in recommending more effective innovation strategies/policies on micro and macro level.
Practical implications
This research reveals potentials and barriers within HC in different Serbian industries, crucial to innovation, pointing to the initiatives which might improve innovation performance across Serbian industries. The identification of HC gaps across industries is valuable for gathering sounder intelligence of the sources of innovation and fine-tuning of national innovation strategy according to specific features of industries.
Originality/value
The proposed approach integrates a new perspective into current innovation measurement paradigm. It includes gaps within HC in the assessment of innovation performance, which might foster intangible innovation potential.
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This paper aims to establish an organizational learning system model based on both western and Chinese management thoughts.
Abstract
Purpose
This paper aims to establish an organizational learning system model based on both western and Chinese management thoughts.
Design/methodology/approach
The approach is a conceptual model which is based on research within the field.
Findings
The model consists of nine interrelated organizational learning sub‐systems including “discovering”, “innovating”, “selecting”, “executing”, “transferring”, “reflecting”, “acquiring knowledge from environment”, “contributing knowledge to environment”, and “building organizational memory” ones. The evidences in some famous Chinese traditional cultural classics (including Great Learning, Doctrine of the Mean, The Analects of Confucius, Book of Change, Tao‐Te‐Ching, The Art of War and Chuan‐Xi‐Lu) that support the rationale of the model are described and analyzed.
Originality/value
Several propositions are developed and it is hoped that the model is applicable in both eastern and western business environments.