Judith J. Madill, Lisa Feeney, Alan Riding and George H. Haines
The primary goal of this empirical research study is to identify key drivers of SME satisfaction related to a variety of aspects of the bank/SME relationship. The research uses…
Abstract
The primary goal of this empirical research study is to identify key drivers of SME satisfaction related to a variety of aspects of the bank/SME relationship. The research uses data from 3,190 interviews with key informants – identified as the person who is most responsible for financial and banking decisions – in Canadian SMEs. Research focused on how SME overall satisfaction is affected by the account manager’s management of the bank/SME relationship, the branch staff’s management of the bank/SME relationship and the bank’s policies and procedures regarding bank/SME relationships. All three drivers were significantly and strongly related to SME satisfaction with the bank with which they had their primary relationship.
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Georgios Makrygiannakis and Lisa Jack
The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.
Abstract
Purpose
The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.
Design/methodology/approach
The authors examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others.
Findings
A circular research design starts and finishes with the theory. The conceptual tools that social theories offer can be used to guide researchers into the empirical field and out of it. A conceptually driven design facilitates the interconnection between the various steps of a research project and can keep theory, research problem and data closely connected.
Research limitations/implications
There is a role for systematic research design in interpretative case studies in management accounting and control. Although this paper uses strong structuration theory, the circular design proposed can be applied for other social theories and methodologies where an abductive approach is appropriate.
Originality/value
There are very few papers that explicitly demonstrate the implications of research design choices in case study research. In particular, the authors contribute to discussions on the conduct of interpretative research in management control and demonstrate that, especially for structuration theory, a conceptual methodology approach to research design, data collection and analysis can lead to theoretical insight.
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The purpose of this paper is to provide a discussion of some salient research relating to mentoring for women managers.
Abstract
Purpose
The purpose of this paper is to provide a discussion of some salient research relating to mentoring for women managers.
Design/methodology/approach
The paper draws mainly upon writing and research from the UK, USA, Canada and Australia to explore some of the issues that continue to be pertinent for the mentoring of women managers.
Findings
The paper explores some of the early arguments promoting mentoring for women in the light of more recent research. From the literature, three key issues that have important implications for women in mentoring relationships are considered. These are identifying the nature and focus of mentoring relationships; managing cross‐gender mentoring and negotiating the power dimension that underpins the mentoring relationship.
Practical implications
The paper provides a discussion of the practical implications of three key issues that are significant for women managers.
Originality/value
The paper draws together work in the field and distils a number of issues and their implications that require further attention and discussion.
Ahmed Othman Rashwan Kholeif and Lisa Jack
This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency…
Abstract
Purpose
This paper aims to use Stones’ strong structuration theory (SST) that combines Giddens’ duality and Archer’s analytical dualism to deal with the paradox of embedded agency, focussing on resistance, in the budgeting literature. It also applies this framework to an illustrative case study that examines a failed attempt to implement performance-based budgeting (PBB) in the Egyptian Sales Tax Department (ESTD).
Design/methodology/approach
The authors have used SST as an analytical framework. Longitudinal case study data were collected from interviews, observations, discussions and documentary analysis and from publicly available reports and other media issued by the World Bank.
Findings
The SST framework identifies the circumstances in which middle managers as embedded agency have limited possibilities to change their dispositions to act and identify opportunities for emancipation in the wider social context in which they are embedded. The official explanation for the failure to implement PBB in Egypt was obstruction by middle managers. The findings of this study provide an alternative explanation to that published by the World Bank for the failure to institutionalise PBB in Egypt. It was found that the middle managers were the real supporters of PBB. Other parties and existing laws and regulations contributed to the failure of PBB.
Research limitations/implications
As a practical implication of the study, the analysis presented here offers an alternative interpretation of the failure of the Egyptian project for monitoring and evaluation to that published by the World Bank. This case and similar cases may enhance the understanding of how and when monitoring and evaluation technologies should be introduced at the global level to manage conflicts of interest between agencies and beneficiaries.
Originality/value
This paper contributes to the extant management accounting literature on the use of ST in addressing the paradox of embedded agency in making or resisting structural change. It uses SST to integrate Giddens’ ST with critical realist theory, incorporating duality and dualism in a stronger model of structuration. The SST framework offers a means of analysing case studies that result from interactions and conjunctures between different groups of actors at different ontological levels. The paper also examines the issue of embedded agency in budgeting research using an illustrative case study from a developing country, Egypt.
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Irene Lopatovska, Sarah Hatoum, Saebra Waterstraut, Lisa Novak and Sara Sheer
The purpose of this paper is to understand young children’s knowledge of visual literacy elements as well as their ability to comprehend newly introduced visual literacy concepts…
Abstract
Purpose
The purpose of this paper is to understand young children’s knowledge of visual literacy elements as well as their ability to comprehend newly introduced visual literacy concepts. The study also examined existing support for visual literacy programs from parents and educators.
Design/methodology/approach
The study explored the knowledge of basic visual literacy elements of young children enrolled in two private schools in the New York City metropolitan area. The authors interviewed 17 children, aged four to six years old, about fine art paintings using a semi-structured interview format. Children’s responses were qualitatively analyzed to determine their initial level of visual literacy and their ability to learn and retain the concepts of visual literacy after receiving basic instruction. The children’s educators and parents completed online questionnaires that were quantitatively analyzed to determine their level of support for visual literacy programs.
Findings
The findings show that young children exhibited extensive knowledge of simple visual literacy elements (color, shape, line), and limited understanding of more abstract elements (perspective and salience). Children’s knowledge of visual elements improved after instruction. Parents and educators expressed support for incorporating visual literacy instruction in early childhood education.
Research limitations/implications
The study relied on a sample of children and adults drawn from two private schools. The sample’s demographics might have affected study findings. More studies are needed using a larger and more diverse sample.
Practical implications
The study suggests that young children are ready to receive instruction on visual literacy elements using art images. Children reacted positively to the images and were engaged in the discussions about them, supporting the use of fine art paintings as an instrument to introduce visual literacy concepts to young children. Survey of children’s parents and teachers indicated strong interest in, and support for such programs.
Social implications
With the increase of visual information production and consumption, it is important to introduce visual literacy early in life. The study advances research in methods for developing visual literacy instruction for young children.
Originality/value
There are no previously reported studies that have examined pre-kindergarten children’s knowledge of basic visual literacy elements and reactions to visual literacy instruction.
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Alan Coad, Lisa Jack and Ahmed Kholeif
The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides…
Abstract
Purpose
The purpose of this paper is to discuss the interdisciplinary use of strong structuration theory and consider the impact of this for accounting research. The paper also provides an overview of the contributions advanced by the other papers in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).
Design/methodology/approach
This paper draws together and identifies key issues and themes related to the rapidly evolving interdisciplinary use of strong structuration theory and considers the relevance of these issues to accounting research.
Findings
The paper highlights that there is a growing use of strong structuration theory in a number of disciplines, such as in healthcare, learning studies, management, migration studies and childcare as well as in accounting. Within the accounting discipline, whilst the interest began in management accounting and control, there are ongoing studies of the not-for-profit sector, social and environmental accounting, financial reporting standards and audit. Using strong structuration theory, researchers are more interested in the people (individually or collectively) and their analysis of their conduct and context. They are moving forwards from an overly static use of the quadripartite framework to a more dynamic approach that also includes the other important central elements of strong structuration that focus on the issue of agency in situ rather than on structure cut off from agency.
Research limitations/implications
The paper provides important insights into emerging issues and developments in strong structuration theory that have clear relevance to accounting research and practice as well as other disciplines.
Originality/value
This paper, and other contributions to this special issue of AAAJ, provide a basis and a research agenda for accounting scholars seeking to undertake empirical research using Stones’ strong structuration theory.
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Kayla M. Pritchard and Lisa A. Kort-Butler
This study examined whether life satisfaction varied among women who occupy different motherhood statuses, and if these variations were influenced by differences in women’s…
Abstract
Purpose
This study examined whether life satisfaction varied among women who occupy different motherhood statuses, and if these variations were influenced by differences in women’s internalization of cultural motherhood norms. We distinguished among women as biological mothers, stepmothers, and “double mothers,” who were both biological and stepmothers. We also included two groups of women without children: voluntary childfree and involuntary childless women.
Design/methodology/approach
Data were drawn from the National Study of Fertility Barriers and analyzed using OLS regression.
Findings
Biological mothers reported greater life satisfaction than women in other motherhood statuses. Accounting for the internalization of motherhood norms, double mothers had significantly lower life satisfaction compared to biological mothers, but voluntary childfree women had significantly greater life satisfaction. More detailed analyses indicated that internalization of cultural norms only appears to influence the life satisfaction of women with biological children.
Research limitations/implications
The results suggest that it may not simply be motherhood that affects women’s well-being, but rather that women’s internalization of motherhood ideals, particularly when it corresponds with their motherhood status, significantly impacts well-being. Limitations of this study include small cell sizes for some categories of women where additional distinctions may have been useful, such as lesbian or adoptive mothers. Future work should incorporate diverse family forms and expand on the newly named category “double mothers.”
Originality/value
By providing a more nuanced approach to categorizing motherhood status, including identifying double mothers, stepmothers-only, and two groups of childless women, the study added detail that has been overlooked in previous work on well-being.
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Lisa Schmidthuber, Simone Stütz and Dennis Hilgers
Governments all over the world have implemented citizensourcing initiatives to integrate citizens into decision-making processes. A more participative decision-making process is…
Abstract
Purpose
Governments all over the world have implemented citizensourcing initiatives to integrate citizens into decision-making processes. A more participative decision-making process is associated with an open government and assumed to benefit public service quality and interactive value creation. The purpose of this paper is to highlight the outcomes of open government initiatives and ask to what extent open government participation is related to perceived outcomes of open government.
Design/methodology/approach
Data conducted from a survey among users of a citizensourcing platform and platform data are used to perform non-parametric analyses and examine the relationship between platform participation and perceived outcomes of open government.
Findings
The findings of this paper suggest that active platform usage positively relates to several outcomes perceived by citizens, such as improved information flow, increased trust in and satisfaction with local government. In contrast, repetitive participation does not significantly relate to users’ outcome evaluation.
Practical implications
This study suggests public managers to provide possibilities for citizen participation and interaction with government such as citizensourcing initiatives. In particular, it recommends promoting participants’ platform activity, as proactive platform participation has positive effects on perceived outcomes of open government.
Originality/value
Previous literature discussed what it needs to realize a transparent and participatory government. First empirical studies deal with government institutions’ reasons to promote exchange with citizens, and investigate citizens’ motivation to participate in citizensourcing activities, but have disregarded the consequences of open government so far. This study thus provides first insights into the outcomes of open government, as perceived by the users.
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Jane Bailey, Nicola Henry and Asher Flynn
While digital technologies have led to many important social and cultural advances worldwide, they also facilitate the perpetration of violence, abuse and harassment, known as…
Abstract
While digital technologies have led to many important social and cultural advances worldwide, they also facilitate the perpetration of violence, abuse and harassment, known as technology-facilitated violence and abuse (TFVA). TFVA includes a spectrum of behaviors perpetrated online, offline, and through a range of technologies, including artificial intelligence, livestreaming, GPS tracking, and social media. This chapter provides an overview of TFVA, including a brief snapshot of existing quantitative and qualitative research relating to various forms of TFVA. It then discusses the aims and contributions of this book as a whole, before outlining five overarching themes arising from the contributions. The chapter concludes by mapping out the structure of the book.
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Alan Coad, Lisa Jack and Ahmed Othman Rashwan Kholeif
– This paper aims to examine the potential of strong structuration theory in management accounting research.
Abstract
Purpose
This paper aims to examine the potential of strong structuration theory in management accounting research.
Design/methodology/approach
The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory.
Findings
Strong structuration theory develops and extends the work of Giddens, providing greater insights into the role of agents, improves our understanding of the diffusion of accounting practices through organisational fields, adds to our knowledge of how artefacts are used in the production and reproduction of organisational life and improves research design.
Research limitations/implications
Strong structuration theory provides clear guidance about management accounting case study research design, and suggests the potential for the accounting research community to engage more actively in debates about the development of structuration theory beyond the work of Giddens.
Originality/value
This paper provides a clear explanation of the ontology of strong structuration theory, its implications for research design and how it holds the potential to overcome many of the limitations of earlier management accounting studies deploying structuration theory.