While mention of his work is occasionally referred to in journals, readings, production and operations management and total quality management textbooks, there does not seem to be…
Abstract
While mention of his work is occasionally referred to in journals, readings, production and operations management and total quality management textbooks, there does not seem to be as much notoriety given to the contributions of Armand V. Feigenbaum as has been given the efforts of others to improvements in quality thinking and techniques in this and other countries. This paper explores some of his contributions, especially those which derive from his managerial years with the General Electric Company and his influence on the work of others of the “founders” of the total quality management movement.
Details
Keywords
Muhammad Bilal Farooq and Charl de Villiers
The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers…
Abstract
Purpose
The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition influences the institutionalization of the evolving field of sustainability assurance.
Design/methodology/approach
An interpretivist research methodology, guided by an institutional work perspective, is used to analyze interviews with 15 SAPs and 35 sustainability reporting managers (SRMs) in Australia and New Zealand.
Findings
ASAPs prefer to use International Standard on Assurance Engagements 3000 (ISAE3000), because it is well recognized in the profession, adheres to ASAPs’ regulatory requirements, and mirrors their financial audit methodologies. This preference influences ASAPs’ institutional work as they compete against NASAPs and how they institutionalize sustainability assurance. ASAPs’ institutional works include presenting sustainability assurance as similar to a financial audit, arguing in support of a single provider for financial audits and sustainability assurance, and undermining NASAPs and their preferred sustainability assurance standard, AA1000 Assurance Standard (AA1000AS), by appealing to senior management. In comparison, NASAPs promote AA1000AS as a specialist standard among SRMs, emphasizing the standard’s sustainability enhancing qualities and its flexibility, while discrediting ASAPs and ISAE3000 as out of touch with sustainability objectives.
Research limitations/implications
A new conceptual model is constructed that can be used in institutional work research.
Practical implications
The accounting profession is encouraged to consider more flexible, innovative methods in new assurance markets. This involves using new assurance standards as well as developing specialist standards for new forms of assurance. Regulation over sustainability assurance could be helpful, but regulators should be careful not to stifle competition in this evolving field.
Originality/value
This paper examines how competition between ASAPs and NASAPs influences the institutionalization of sustainability assurance. The paper offers a new model for the analysis of institutional work, which could be used by researchers, new insights into the emerging field of sustainability assurance, as well as a figure and discussion that clarifies the broader implications of the findings.
Details
Keywords
Nedra Ibrahim, Anja Habacha Chaibi and Henda Ben Ghézala
Given the magnitude of the literature, a researcher must be selective of research papers and publications in general. In other words, only papers that meet strict standards of…
Abstract
Purpose
Given the magnitude of the literature, a researcher must be selective of research papers and publications in general. In other words, only papers that meet strict standards of academic integrity and adhere to reliable and credible sources should be referenced. The purpose of this paper is to approach this issue from the prism of scientometrics according to the following research questions: Is it necessary to judge the quality of scientific production? How do we evaluate scientific production? What are the tools to be used in evaluation?
Design/methodology/approach
This paper presents a comparative study of scientometric evaluation practices and tools. A systematic literature review is conducted based on articles published in the field of scientometrics between 1951 and 2022. To analyze data, the authors performed three different aspects of analysis: usage analysis based on classification and comparison between the different scientific evaluation practices, type and level analysis based on classifying different scientometric indicators according to their types and application levels and similarity analysis based on studying the correlation between different quantitative metrics to identify similarity between them.
Findings
This comparative study leads to classify different scientific evaluation practices into externalist and internalist approaches. The authors categorized the different quantitative metrics according to their types (impact, production and composite indicators), their levels of application (micro, meso and macro) and their use (internalist and externalist). Moreover, the similarity analysis has revealed a high correlation between several scientometric indicators such as author h-index, author publications, citations and journal citations.
Originality/value
The interest in this study lies deeply in identifying the strengths and weaknesses of research groups and guides their actions. This evaluation contributes to the advancement of scientific research and to the motivation of researchers. Moreover, this paper can be applied as a complete in-depth guide to help new researchers select appropriate measurements to evaluate scientific production. The selection of evaluation measures is made according to their types, usage and levels of application. Furthermore, our analysis shows the similarity between the different indicators which can limit the overuse of similar measures.
Details
Keywords
Giada Di Stefano, Andrew A. King and Gianmario Verona
A long tradition in social science research emphasizes the potential for knowledge to flow among firms colocated in dense areas. Scholars have suggested numerous modes for these…
Abstract
A long tradition in social science research emphasizes the potential for knowledge to flow among firms colocated in dense areas. Scholars have suggested numerous modes for these flows, including the voluntary transfer of private knowledge from one firm to another. Why would the holder of valuable private knowledge willingly transfer it to a potential and closely proximate competitor? In this paper, we argue that geographic concentration has an effect on the expected compliance with norms governing the use of transferred knowledge. The increased expected compliance favors trust and initiates a process of reciprocal exchange. To test our theory, we use a scenario-based field experiment in gourmet cuisine, an industry in which property rights do not effectively protect knowledge and geographic concentration is common. Our results confirm our conjecture by showing that the expectation that a potential colocated firm will abide by norms mediates the relationship between geographic concentration and the willingness to transfer private knowledge.
Details
Keywords
Valerie J. Thompson and D. Crystal Coles
Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in…
Abstract
Black women faculty are experiencing multiple marginalities within their intersectional identities (Thomas & Hollenshead, 2001). The overwhelming obstacles that they face in academia regarding racism, lack of mentorship, and its impact on productivity are well documented (Allen, Huggins-Hoyt, Holosko, & Briggs, 2018). However, through a raced and gendered intersection centering Black women, these workplace obstacles can transform into something far more insidious (Young & Hines, 2018). Black women academics do not enter academic environments that have been liberated from racism, sexism, or misogynoir; instead, the environment itself is a microcosm of the world in which they reside (Thompson, 2020). Black women academics are double minorities and face issues such as isolation from collegial networks; lack of institutional/departmental support; forced positionality into the role of mentorship for students of color; and increased visibility and bodily presentation concerns (Allen et al., 2018; Pittman, 2010). Further still, the workplace dynamics and needs of students of color can collide within the work of Black women academics, increasing the prevalence of othermothering and a racialized and gendered racial uplift (Griffin, 2013; Mawhinney, 2011). Though previous studies have demonstrated positive effects of university diversification, women, ethnic minorities, sexual minorities, and religious minorities continue to face antagonistic environments (Cunningham, 2009; Hughes & Howard-Hamilton, 2003). Rooted within Black Feminist Thought and Critical Race Theory, this chapter aims to highlight the intersectional identities of Black women academics and identifies mechanisms to address how Black women are experiencing multiple marginalities within their intersectional identities (Hirshfield & Joseph, 2012).
Details
Keywords
Catherine Elliott, Janet Mantler and Joie Huggins
Women are underrepresented in most university entrepreneurship education (EE) programmes and less likely than men to pursue business venturing as a career. One reason may be the…
Abstract
Purpose
Women are underrepresented in most university entrepreneurship education (EE) programmes and less likely than men to pursue business venturing as a career. One reason may be the “entrepreneurial identity gap”, whereby female students do not see themselves as successful entrepreneurs. This paper aims to explore the nature of this identity gap and its relationship to entrepreneurial intent and entrepreneurship education.
Design/methodology/approach
A set of contemporary, gender-inclusive entrepreneurial attributes was developed using entrepreneurial subject matter experts and tested with 591 university students to explore the nature of the gendered entrepreneurial identity gap.
Findings
While masculine stereotypes persist and the entrepreneurial identity gap is larger for female students, results suggest that a more gender-inclusive vocabulary of entrepreneurship is emerging among the student population and an androgynous perception of the idealized entrepreneur. Entrepreneurship education had a positive influence on entrepreneurial intent.
Research limitations/implications
Study findings advance the conversation about entrepreneurial identity, the nature of the gendered identity gap and the role of education in closing that gap. The questionnaire and set of gender-inclusive attributes should continue to be tested beyond student samples.
Practical implications
Based on this study, entrepreneurship education could benefit from more gender-inclusive instructional practices and vocabulary and a broadened definition of what it means to be entrepreneurial. More students – both men and women – will see themselves as entrepreneurs and be inspired to participate in the innovation economy.
Originality/value
This study takes a novel approach to the study of entrepreneurial identity, developing a new set of attributes and contemporary vocabulary around business venturing.
Details
Keywords
Julie M. Birkholz and Robin Shields
The goal of this chapter is to introduce the network paradigm for analyzing relational phenomena and organizing knowledge in higher education research. This introduction is…
Abstract
The goal of this chapter is to introduce the network paradigm for analyzing relational phenomena and organizing knowledge in higher education research. This introduction is presented by example: it analyzes knowledge on inter-organizational relationships of higher education institutions. The formation, maintenance, and impact of relationships are implicitly relational, although they have largely been understood as a consequence of institutional practices. Through the network paradigm, we show that focusing on relations we can develop new and more precise models to understand the antecedents, consequences, and characteristics of these networks.
Details
Keywords
James H. Dulebohn and Hsiu‐Lang Chen
State and local public pension plans cover a significant number of workers and represent a major component of the nation's retirement system. This study examined the…
Abstract
State and local public pension plans cover a significant number of workers and represent a major component of the nation's retirement system. This study examined the size‐administrative cost relationship of public pension plans to ascertain whether cost savings can be realized by increasing pension plan size. The results indicated that while the consolidation of smaller plans will generate administrative cost savings, the consolidation of larger plans will generate savings only up to an optimal membership size at which point cost savings will end. In addition, optimal size was found to differ for active and beneficiary members indicating that membership composition needs to be considered when assessing the potential for cost savings.
Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Abstract
Purpose
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.
Design/methodology/approach
The study undertakes a structured literature review of 179 articles published from 1999 to 2023.
Findings
The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.
Practical implications
Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.
Social implications
The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.
Originality/value
The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.
Details
Keywords
Drawing on the overarching framework of social capital theory, the purpose of this paper is to develop and empirically examine networking behaviour and employability within the…
Abstract
Purpose
Drawing on the overarching framework of social capital theory, the purpose of this paper is to develop and empirically examine networking behaviour and employability within the higher education context.
Design/methodology/approach
In a sample of 376 full-time business students the authors measured perceived employability, networking behaviour, access to information and resources and job-search learning goal orientation (JSLGO).
Findings
The authors found networking is related to increased internal and external perceived employability by boosting access to information and resources. The results also demonstrate that networking is positively related to access to information and resources for low and high JSLGO, the relationship being stronger for those with higher levels.
Research limitations/implications
The results provide an enriched view of individual networking behaviour by offering an indirect model of networking outcomes and to the graduate employability and social capital literatures.
Practical implications
The findings may provide focus for individuals concerned with enhancing their employability and those involved in supporting career guidance.
Originality/value
Obvious beneficiaries are students, for whom employment is a key concern, and universities who face increasing pressure to enhance graduate employability whilst resources to do so are diminishing. To this end the authors highlight activities that may develop networking behaviours and JSLGO.