Nigel Purves, Scott Niblock and Keith Sloan
The purpose of this paper is to explore the non-financial causes of organizational success or failure, provide a better understanding of the symptoms of financial distress and…
Abstract
Purpose
The purpose of this paper is to explore the non-financial causes of organizational success or failure, provide a better understanding of the symptoms of financial distress and improve the predictive capacity of financial failure models.
Design/methodology/approach
The paper utilizes exploratory case studies in investigating the relationship of non-financial factors to organizational success or failure across a sample of sector-specific Australian firms listed on the Australian Stock Exchange. A two-tailed study was designed, in which seven cases from both extremes were chosen from three Australian business sectors: finance, property and manufacturing.
Findings
Non-financial factors associated with the organizations studied impacted their success or failure. These factors included management skill, experience and involvement in organizational strategy, feedback and resultant activity, together with board of director composition. The identification of financial and non-financial factors and sound internal processes could be utilized for the development of an early warning predictor of organizational success or failure.
Research limitations/implications
The use of this method is very time-consuming but is highly valuable in case study research, providing a more in-depth understanding of how non-financial factors impact organizational success or failure.
Practical implications
The research will provide a better understanding of the symptoms of financial distress and improve the predictive capacity of financial failure models. The improvement in prediction of organizational failure will reduce the costs of failure to all areas affected, from the large corporation to the small business. The inter-connectivity of all businesses to each other often results in a knock-on effect of failure with the cost being borne by all members of the community in some manner. The level of social impact and cost of failure can only be seen by the enormous costs of the Global Financial Crisis failures.
Originality/value
This paper contributes to the literature on effective qualitative research and explores important areas of consideration for those conducting qualitative multiple-case studies. It is intended to be of use to researchers investigating the area of predictors of organizational failure or success.
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Nigel Purves, Scott James Niblock and Keith Sloan
The purpose of this paper is to explore the relationship of non-financial and financial factors to firm survival, provide evidence of factors related to financial success and…
Abstract
Purpose
The purpose of this paper is to explore the relationship of non-financial and financial factors to firm survival, provide evidence of factors related to financial success and distress for prominent Australian agricultural firms, and improve the predictive capacity of financial failure models.
Design/methodology/approach
The paper utilizes mixed method exploratory case studies across four Australian agricultural firms (two successful and two failed) listed on the Australian Securities Exchange.
Findings
The authors found that the use of an Integrated Multi-Measured approach provided a higher classification rate for the failed group than those provided by an individual measure. We also discovered that non-financial factors associated with the agricultural organizations studied impacted their success or failure. These factors included managements’ involvement in organizational strategy and the composition of the board of directors. It was also apparent that management decision-making approaches may become frozen, or at best restricted, in the face of impending failure, dependent upon the stress level within the organization and the management skill base.
Practical implications
The cases studied indicated that non-financial factors of failure occurred prior to any financial predictors, intuitively indicating a relationship between non-financial and financial factors in Australian agricultural firms.
Originality/value
The identification of financial and non-financial factors and sound internal processes which distinguish successful and failing firms can be utilized for the development of an early warning predictor of organizational success or failure.
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Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto
Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing…
Abstract
Purpose
Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.
Design/methodology/approach
This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.
Findings
This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.
Research limitations/implications
This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.
Originality/value
This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.
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Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the…
Abstract
Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.
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Hyun‐Gyung Im, JoAnne Yates and Wanda Orlikowski
To explain how genres structure temporal coordination in virtual teams over time.
Abstract
Purpose
To explain how genres structure temporal coordination in virtual teams over time.
Design/methodology/approach
The first year e‐mail archive of a small distributed software development start‐up was coded and analyzed and these primary data were complemented with interviews of the key participants and examination of notes from the weekly phone meetings.
Findings
In this paper, it is found that members of a small start‐up organization temporally coordinated their dispersed activities through everyday communicative practices, thus accomplishing both the distributed development of a software system and the creation of a robust virtual team. In particular, the LC members used three specific genres – status reports, bug/error notifications, and update notifications – and one genre system – phone meeting management – to coordinate their distributed software development over time.
Research limitations/implications
The study confirms the various suggestions from prior virtual team research that structuring communication and work process is an important mechanism for the temporal coordination of dispersed activities. In particular, an attempt has been made to show that the notions of genre and genre system are particularly useful to make sense of and analyze how such structuring actually occurs over time.
Originality/value
In this paper, the research focus is shifted from how a given set of temporal coordination mechanisms affect team performance to how coordination mechanisms emerge, are stabilized, and adapted over time. It is also shown how the notion of genre may be used to shed light on the practices through which temporal coordination is accomplished in geographically distributed teams.
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Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…
Abstract
Purpose
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.
Design/methodology/approach
This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.
Findings
The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.
Originality/value
This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.
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David Walker, David Sloan, Lynn Boyle and Lorraine Walsh
The purpose of this paper is to outline and discuss a multifaceted approach to embedding change in academic practice, resulting in the integration of technology‐enhanced learning…
Abstract
Purpose
The purpose of this paper is to outline and discuss a multifaceted approach to embedding change in academic practice, resulting in the integration of technology‐enhanced learning (TEL) within the wider institutional strategic approach to learning and teaching.
Design/methodology/approach
This approach is evidenced through a discussion of three examples of practitioner engagement and ownership across the institution – “bottom‐up”, “middle‐out” and “top‐down” activities – demonstrating the attendant potential for transferability to other institutional settings.
Findings
The triangulation of all three levels of activity in this way ensures that strategy is informed, developed, discussed, deployed and owned across the institution.
Originality/value
The paper addresses the challenges of integrating TEL approaches within an overall teaching and learning strategic framework through the medium of practitioner‐developed and supported initiatives developed at the University of Dundee but with potential for transferability to other institutions.
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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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Azka Umair, Kieran Conboy and Eoin Whelan
Online labour markets (OLMs) have recently become a widespread phenomenon of digital work. While the implications of OLMs on worker well-being are hotly debated, little empirical…
Abstract
Purpose
Online labour markets (OLMs) have recently become a widespread phenomenon of digital work. While the implications of OLMs on worker well-being are hotly debated, little empirical research examines the impact of such work on individuals. The highly competitive and fast-paced nature of OLMs compels workers to multitask and to perform intense technology-enabled work, which can potentially enhance technostress. This paper examines the antecedents and well-being consequences of technostress arising from work in OLMs.
Design/methodology/approach
The authors draw from person–environment fit theory and job characteristics theory and test a research model of the antecedents and consequences of worker technostress in OLMs. Data were gathered from 366 workers in a popular OLM through a large-scale online survey. Structural equation modelling was used to evaluate the research model.
Findings
The findings extend existing research by validating the relationships between specific OLM characteristics and strain. Contrary to previous literature, the results indicate a link between technology complexity and work overload in OLMs. Furthermore, in OLMs, feedback is positively associated with work overload and job insecurity, while strain directly influences workers' negative affective well-being and discontinuous intention.
Originality/value
This study contributes to technostress literature by developing and testing a research model relevant to a new form of work conducted through OLMs. The authors expand the current research on technostress by integrating job characteristics as new antecedents to technostress and demonstrating its impact on different types of subjective well-being and discontinuous intention. In addition, while examining the impact of technostressors on outcomes, the authors consider their impact at the individual level (disaggregated approach) to capture the subtlety involved in understanding technostressors' unique relationships with outcomes.