William Maguire and Lyn Murphy
The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to…
Abstract
Purpose
The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to enhance value in healthcare.
Design/methodology/approach
The authors review published academic research and reports on practice across a range of disciplines.
Findings
The authors find that while value is a multidimensional concept, which is open to perceptions that differ across stakeholders in healthcare, financial economics-based accounting is essentially mono-disciplinary and dominates decisions. Enhancing value in health is a wicked problem, and a trans-disciplinary approach has the potential to enable decision-makers to enhance value.
Practical implications
The suggest that a trans-disciplinary approach, which dissolves disciplinary boundaries, is capable of enabling decision-makers to work towards understanding and enhancing value by fostering awareness of stakeholders' perceptions of value. A critical caveat is that a trans-disciplinary approach does not guarantee ready-made or immediate solutions; it does, however, offer the means to struggle towards a destination which may be continually shifting.
Originality/value
This study highlights the importance of a broader understanding of the concept of value than that implied by financial economics-based accounting and recognises the perceptions of stakeholders. It explores the inter-relationship among “the view from nowhere”, wicked problems and trans-disciplinarity and recommends a trans-disciplinary approach with a view to enhancing value in that broader sense. In this way, it contributes to the accounting literature, which has previously paid little attention to some of these aspects.
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Lyn Murphy and William Maguire
The purpose of this paper is to report on the decision process that the authors follow in applying mixed methods research to evaluate the benefits and costs of conducting…
Abstract
Purpose
The purpose of this paper is to report on the decision process that the authors follow in applying mixed methods research to evaluate the benefits and costs of conducting sponsored clinical trials in a publicly funded New Zealand hospital.
Design/methodology/approach
A simultaneous parallel mixed method design was adopted. This design builds on a health outcomes study that involves a retrospective cohort study of changes in participants' health status and mortality rates. Although a team of medical researchers conducted that study (i.e. the current authors were not involved), it is one of the three strands of the current research as it forms the platform for the other two strands, namely the multiple stakeholder perception strand and the economic outcomes strand. In the multiple stakeholder perceptions strand, qualitative methods were used to explore the benefits and costs perceived by stakeholders. In the economic outcomes strand, quantitative methods were used to estimate the benefits and costs of clinical trials.
Findings
The economic outcomes strand and the multiple stakeholder perceptions strand are complementary. Each strand delivers dimensions to the analysis that are not apparent from the other.
Originality/value
The value of the paper lies in improved understanding of the process of mixed method research through communicating choices and decisions made in response to the challenges faced.
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Lyn Murphy and William Maguire
The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the…
Abstract
Purpose
The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.
Design/methodology/approach
A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.
Findings
Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.
Research limitations/implications
Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.
Practical implications
The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.
Originality/value
The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.
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Lyn S. Amine and J. Alexander Smith
We re‐evaluate modern segmentation assumptions and methods by referencing several postmodern characteristics of consumers in global markets. Drawing on contributions from…
Abstract
We re‐evaluate modern segmentation assumptions and methods by referencing several postmodern characteristics of consumers in global markets. Drawing on contributions from sociology, political sociology, social theory, anthropology, philosophy, psychology, consumer behavior, and international marketing, we posit three research questions, discussion of which leads to the formulation of research propositions. Real‐life consumer and marketing examples are quoted as evidence of the need to go beyond reliance on modern segmentation to incorporate postmodern thinking into consumer analysis as a necessary ‘second step.’ This paper invites reflection on how marketers should adapt to new, complex, and changing consumer realities, which are summarized as multi‐dimensionality, unpredictability, inconsistency, search for meaning, and peak experiences by means of consumption.
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Khalid Hussain, Muhammad Junaid, Muzhar Javed, Moazzam Ali and Asif Iqbal
This study aims to investigate the effect of healthy food advertising (HFA) in preventing obesity (measured using the healthy eating attitude and perceived self-regulatory…
Abstract
Purpose
This study aims to investigate the effect of healthy food advertising (HFA) in preventing obesity (measured using the healthy eating attitude and perceived self-regulatory success) through the meta-cognitive role of consumer wisdom (CW). The meta-cognitive role of CW to better promote healthy eating attitude and behavior is relevant and underexplored.
Design/methodology/approach
Data were collected from 310 young consumers through an online survey. Reliability and validity were established using confirmatory factor analysis, and hypotheses were analyzed through structural equation modeling using MPlus V8.3.
Findings
The results reveal that HFA has a positive influence on all dimensions of CW: responsibility, purpose, perspective, reasoning and sustainability. All dimensions but one augment a positive healthy eating attitude, but only responsibility and sustainability enhance consumers’ self-regulatory success. The findings show that HFA does not directly prevent obesity, but CW mediates the relationship between that advertising and obesity prevention. These findings show that CW establishes a mindful connection between HFA and obesity control.
Research limitations/implications
This research extends the theory of CW in the context of healthful eating and contributes significantly to the advertising, hospitality and obesity literature.
Practical implications
This study also has implications for multiple stakeholders, including consumers, restaurant operators, hospitality managers, brand managers, the government and society in general.
Originality/value
To the best of the authors’ knowledge, this study marks the first attempt to investigate the role of CW in preventing obesity. It is also the first study to examine the relationships of HFA with CW and a healthful attitude toward eating.
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Julia Darby and Simon Wren‐Lewis
An understanding of the determination of real wages is crucial inanalysing the determination of the natural rate of unemployment orNAIRU. Uses cointegration techniques to examine…
Abstract
An understanding of the determination of real wages is crucial in analysing the determination of the natural rate of unemployment or NAIRU. Uses cointegration techniques to examine a core theoretical model of the long‐run determinants of real wages involving unit labour costs, unemployment, union power and the replacement ratio. Considers the different measures of union power and the duration of unemployment and alternative specifications involving the “wedge” but a robust cointegrating relationship is not found. These results can be interpreted in several ways: concepts such as union power or the “generosity” of benefits may be measured inadequately; the theoretical understanding of the long‐run determinants of real earnings may remain seriously incomplete; alternatively the short spans of data examined may be insufficient for the application of cointegration techniques, although the sample sizes examined here are fairly typical of most macroeconomic time series.
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Beth Sundstrom, Rowena Lyn Briones and Melissa Janoske
The purpose of this paper is to explore a postmodern approach to crisis management through the lens of complexity theory to understand six non-profit organizations’ communication…
Abstract
Purpose
The purpose of this paper is to explore a postmodern approach to crisis management through the lens of complexity theory to understand six non-profit organizations’ communication responses to anti-abortion terrorism.
Design/methodology/approach
Researchers conducted a qualitative content analysis of publicly available documents from six non-profit organizations, which included 62 news releases and statements on organization web sites, 152 tweets, and 63 articles in national and local newspapers.
Findings
A history of violence and rituals of remembrance emerged as important pieces of organizational, personal, and social history surrounding anti-abortion terrorism. The process of self-organization facilitated calling publics to action and combating the “terrorism” naming problem. The non-profits’ dynamic environment exemplified the importance of coalition building to construct digital attractor basins, or networks extending beyond permeable boundaries, through a variety of strategies, including new media. Twitter served as a strange attractor, where the concept of interacting agents emerged as a key component of relationship building.
Research limitations/implications
Findings provide opportunities to expand complexity theory.
Practical implications
Findings suggest practical implications for anti-abortion counterterrorism and crisis management, and provide opportunities to develop communication counter measures.
Originality/value
Applying a complexity lens to the study of anti-abortion counterterrorism builds on the growing emphasis of the postmodern approach to crisis management and answers the call for further inquiry into the application of complexity theory to crisis situations. Furthermore, this study fills a gap in the study of crisis management by investigating how multiple organizations handle a crisis.
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Nicholas P. Salter, Jenna-Lyn R. Roman and Ngoc S. Duong
Organizational research on diversity, equity, and inclusion (DEI) is at times siloed; the experience of one minoritized or underrepresented group is treated as completely separate…
Abstract
Organizational research on diversity, equity, and inclusion (DEI) is at times siloed; the experience of one minoritized or underrepresented group is treated as completely separate and different from the experience of another group and thus research separately. For example, there are terms that are studied only in the context of one group, and a different term is used to study a very similar (or identical) concept among a different group. Indeed, there are many unique experiences that specific minority groups encounter at work. Because of this end, minority groups should not be fully categorized together, and their individual should not be erased. However, there are shared experiences that many or all minorities experience at work, whether they are a gender minority, racial minority, or a member of any other minoritized group. Recognizing these shared experiences can help scholars develop a deeper understanding of what it's like to be minoritized or underrepresented at work, and therefore help to better serve these communities. To this end, our chapter highlights three such shared but unique minority experiences: three experiences that are common across all minority groups but operationalize slightly differently in different populations. The first experience we discuss is discrimination, as all minorities typically experience some form of negative differential treatment at work. The second experience we discuss is identity management, as many minorities need to actively think about how they present their minority identity to others (regardless of if their identity is “concealable” or not). Finally, we discuss strength through adversity, as many minorities argue that their minority identity is a source of strength and an area that benefits them at work. We conclude the chapter with a call toward intraminority solidarity, suggesting that recognizing shared experiences and working together can help build better workplaces for all minority employees.
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In order to portray the ethical and social responsibility implications of marketing potentially harmful products to vulnerable consumers in less developed countries, newly…
Abstract
In order to portray the ethical and social responsibility implications of marketing potentially harmful products to vulnerable consumers in less developed countries, newly emerging democracies, and in newly industrializing countries, presents a descriptive model depicting relationships between the individual manager, the global company, the home market environment, the host market environment, the global business environment, and the target customer abroad. The model shows how these different influences may act on a manager to shape the ethical character of decisions affecting overseas consumers. Lays a conceptual basis for the argument presented in part two, supporting the need for moral champions. Recognizes and refutes counter‐arguments, assesses managerial implications and, in conclusion, outlines an agenda for future research.