Audrey Paterson, Marc Jegers and Irvine Lapsley
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer…
Abstract
Purpose
The purpose of this paper is to reflect on the critical themes explored by the five papers in this Accounting, Auditing & Accountability Journal (AAAJ) special issue and to offer a prospective analysis of issues for further research.
Design/methodology/approach
This reflective article provides a contextual outline of the challenges of managing and accounting for the third-sector during times of crisis.
Findings
Prior studies have covered aspects of trust, accountability and the use of accounting numbers for performance management in the third sector; however, little is known about how accounting numbers and disclosures can contribute to repairing donor trust and sensemaking following adverse events or how accounting numbers and disclosures can be used to navigate uncertainty. Drawing on accountability, trust and sensemaking literature, the papers in this AAAJ special issue contribute to closing this gap.
Research limitations/implications
Whilst the papers presented in this AAAJ special issue provide valuable insights into the challenges faced by third-sector organisations (TSOs) in times of crisis, several vital gaps that merit further investigations have been identified.
Originality/value
This paper and AAAJ special issue provide a set of original empirical and theoretical contributions that can be used to advance further investigations into the complex issues faced by the third sector.
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Bernd Helmig, Marc Jegers, Irvine Lapsley and Inger Johanne Pettersen
Maarten Goedee, Marc Jegers, Roland Pepermans and Cindy Mentens
Reports the results of a study aimed to assess the influence of cost calculation and budgeting training on the financial skills of medical professionals in European intensive care…
Abstract
Reports the results of a study aimed to assess the influence of cost calculation and budgeting training on the financial skills of medical professionals in European intensive care units (ICUs). Focuses on a test devised to measure cost calculation and budgeting skills of the medical directors and head nurses in 13 European countries. The test comprises two equivalent measurements. The training consists of an introduction to the main principles of cost calculation and budgeting. Emphasizes similarities with the profit sector. A set of guidelines on cost calculation and budgeting has been composed and tailored to the needs of ICU management. The results show that a rather introductory training of medical doctors and head nurses of ICUs dramatically improves their costing and budgeting skills. Therefore such a training should be a component in a comprehensive strategy to improve cost‐awareness in ICUs, eventually resulting in a more efficient use of ICU resources.
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Porter's generic strategies' framework is characterized by serious limitations from the perspective of both research methodology and managerial relevance. It is not suitable for…
Abstract
Porter's generic strategies' framework is characterized by serious limitations from the perspective of both research methodology and managerial relevance. It is not suitable for an empirical description of multinational or diversified firms' strategies. Its usefulness for the description of other firms' strategies is unclear. Furthermore, it is now generally accepted that Porter's “stuck in the middle” proposition does not hold. Both the theoretical and empirical arguments related to this proposition are discussed.
Porter's diamond model of national competitiveness is shown to be comparable to the traditional structure-conduct-performance paradigm of industrial economics. Subsequently…
Abstract
Porter's diamond model of national competitiveness is shown to be comparable to the traditional structure-conduct-performance paradigm of industrial economics. Subsequently, empirical findings relating to national competitiveness in the industrial economics literature are reviewed, after a brief review of direct competitiveness measurement. A number of mechanisms with regard to national competitiveness are observed: the negative influence of differentiation on import and export volumes, the attraction of noncompetitive market structures for potential importers, the disciplining effect of imports, and the positive effect of creating economies of scale on the import volume.
Patrick De Pelsmacker, Marie‐Luce Muller, Wilma Viviers, Andrea Saayman, Ludo Cuyvers and Marc Jegers
The objective of the study was to compare competitive intelligence (CI) practices of exporters in South Africa and Belgium.
Abstract
Purpose
The objective of the study was to compare competitive intelligence (CI) practices of exporters in South Africa and Belgium.
Design/methodology/approach
An e‐mail and postal survey in a sample of 292 Belgian and 309 South African exporting companies was carried out in which CI‐practices and opinions and attitudes towards CI were measured.
Findings
Most respondents report a “CI culture” in their companies. South African and Belgian exporters are, however, not yet well equipped and not very active to conduct effective CI, especially in the areas of planning, process and structure, data collection, data analysis, and especially skills development. In both countries CI‐activities are usually not organized in a separate department and, if they are, CI is mostly done in the marketing and sales department. Managers from both countries consider similar types of information important, and they rely on similar sources of information. Although the responsibility for CI is more a top management issue in Flanders than it is in South Africa, South African companies have on average a longer tradition of organized CI‐activity and more full‐ and part‐time staff is involved in CI‐activity. These differences can be attributed to the fact that, as compared to Belgium, South Africa is an emerging export country in which the need for more formalised CI‐activity focusing on the collection of relevant data is more apparent.
Originality/value
This is the first comprehensive study of CI‐practices in the two countries. The results lead to a number of recommendations for the exporting companies in both countries and in general add to the knowledge of the position of CI in companies.
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Andrea Saayman, Jaco Pienaar, Patrick de Pelsmacker, Wilma Viviers, Ludo Cuyvers, Marie‐Luce Muller and Marc Jegers
Little empirical research has been conducted on competitive intelligence (CI). This paper aims to contribute to the quantitative strand of the CI literature by exploring and…
Abstract
Purpose
Little empirical research has been conducted on competitive intelligence (CI). This paper aims to contribute to the quantitative strand of the CI literature by exploring and validating the theoretical constructs of the CI process.
Design/methodology/approach
Data from 601 questionnaires filled out by South African and Flemish exporters were subjected to exploratory factor analysis and construct equivalence analysis between the sub‐samples.
Findings
The results showed that the CI process consists of three constructs, while the context in which CI takes place consists of four constructs. This agrees to some extent with the literature. When verifying the constructs for both cultures it was found that all but one CI context construct can be viewed as equivalent in both groups. Bias analysis identified one item in the questionnaire that was biased. Via regression analysis it was also indicated that the context in which CI takes place influences the CI process to a large extent. The research identified size as an important influencing factor in a business' CI process.
Practical implications
Businesses involved in CI should take note that an improvement in their formal infrastructure, employee involvement and internal information processes could enhance their CI capability.
Originality/value
This paper contributes towards the formalising of the constructs of competitive intelligence.
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Thomas Crispeels, Jurgen Willems and Paul Brugman
The purpose of this study is to investigate the relationship between organizational characteristics and presence in a board-of-directors (BoD)-network, in the context of the…
Abstract
Purpose
The purpose of this study is to investigate the relationship between organizational characteristics and presence in a board-of-directors (BoD)-network, in the context of the biotechnology industry. Accessing and integrating external knowledge is key to an organization’s success within innovative industries. This can occur through inter-organizational networks such as the BoD-network.
Design/methodology/approach
The authors apply a network analysis method (Robins and Alexander, 2004) and a logistic regression to a proprietary database of Belgian biotechnology organizations.
Findings
The authors conclude that some organizational characteristics influence the presence of a biotechnology organization in the regional BoD-network. Academic spin-offs, start-ups and small companies are more likely to be part of the regional biotechnology BoD-network. The authors also observe that organizations involved in innovative activities are prominently present in the BoD-network. Interestingly, key actors like universities or academic hospitals are less present in the network.
Research limitations/implications
The authors show that studying full networks and heterogeneous groups of organization leads to a better understanding of the causal mechanisms and dynamics of inter-organizational networks. To better understand the network dynamics in a context as complex as the biotechnology industry, multiple networks need to be studied simultaneously.
Practical implications
The findings in this study allow for the development of policies addressing knowledge transfer, diffusion of management and governance practices, and the initiation and management of collaborative projects through the BoD-network. The authors observe a self-reinforcing dependency between innovative activities and BoD-network membership. This implies that policies aimed at stimulating innovation should also aim at increasing the target organizations’ presence in the BoD-network. Analyzing an organization’s innovative activities and position in the BoD-network allows for identifying those organizations that contribute most to the region’s knowledge transfer network and innovative capacity.
Originality/value
The authors combine two different research streams and are the first to study the complete BoD-network of a biotechnology industry agglomeration.