Paul Parboteeah and Thomas W. Jackson
The aim of the autopoietic model of knowledge is to act as a common foundation for KM to overcome the numerous knowledge management failures highlighted by the literature…
Abstract
Purpose
The aim of the autopoietic model of knowledge is to act as a common foundation for KM to overcome the numerous knowledge management failures highlighted by the literature attributed to inaccurate or constantly debated definitions of knowledge. This paper seeks to evaluate such a model.
Design/methodology/approach
Participants for this interpretivist evaluation study were selected by convenience sampling. Experts known to the authors were asked to participate, and 12 took part. Face‐to‐face interviews were conducted and lasted between 45 to 60 minutes. Member checking was used during the interviews. The data was analysed using the recursive abstraction method.
Findings
The study highlighted the complexities of conducting an expert evaluation of a model that was deemed both too high level and too low level by the experts. The study highlighted the challenge of evaluating a model that is theoretically correct, but required acceptance in the knowledge management discipline. The study also showed that the application of autopoiesis to knowledge management has potential, but is still in its infancy.
Research limitations/implications
The main limitation of this study came from the initial autopoietic model of knowledge: most experts found it too difficult to engage with in the time available. The knowledge management foundation aspired to by applying autopoiesis to the domain is hard to achieve as little value was placed on models by some experts.
Originality/value
The evaluation of the autopoietic model of knowledge presented in this paper represents the first expert evaluation of an autopoietic epistemology. The study is an incremental step towards providing a sound conceptual foundation for knowledge management.
Details
Keywords
Paul Parboteeah, Thomas W. Jackson and Gillian Ragsdell
Knowledge management aims to increase an organization's competitive advantage through the collective management of its employees' knowledge. In the past, knowledge management was…
Abstract
Knowledge management aims to increase an organization's competitive advantage through the collective management of its employees' knowledge. In the past, knowledge management was very technologically oriented, with a focus on data mining, software, and artificial intelligence, but in recent years there has been a move toward incorporating social aspects. As knowledge management evolved into its second era, the focus shifted to defining knowledge, developing frameworks, and implementing content management systems. The current knowledge management era (third) appears to be more integrated with an organization's philosophy, goals, and day-to-day activities, and is also the “softest” with regards to a people-oriented approach (Metaxiotis, Ergazakis, & Psarras, 2005; Wiig, 2002). As knowledge management moves further into the third era, no theoretical foundation exists. As will be seen, knowledge is an unmanageable, nontransferable entity that cannot exist outside a person's brain (Abou-Zeid, 2007). As such it is not possible to define the concept of knowledge, nor even desirable, and this is in direct contrast to first generation knowledge management, which aimed to accurately define the concept of knowledge (Metaxiotis et al., 2005). The focus on frameworks (Holsapple & Joshi, 1997), systems (Hasan & Gould, 2003), and technology (Liao, 2003) that dominated second-generation knowledge management is also not compatible with the current understanding of knowledge (Abou-Zeid, 2007), suggesting that systems cannot directly manage knowledge.
Amy M. Hageman and Dann G. Fisher
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when…
Abstract
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.
Details
Keywords
Michel Coulmont, Stacey Loomis, Sylvie Berthelot and Francesco Gangi
The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.
Abstract
Purpose
The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession.
Design/methodology/approach
This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity.
Findings
This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants.
Research limitations/implications
The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics.
Originality/value
This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.
Details
Keywords
Kaveh Moghaddam, Thomas Weber and Amirhossein Maleki
The institutional context and government policies may encourage or discourage entrepreneurship in a country. The main research question in this study is: how does a national…
Abstract
The institutional context and government policies may encourage or discourage entrepreneurship in a country. The main research question in this study is: how does a national social benefits system influence the entrepreneurial decision-making process to start a new venture across countries? The authors investigate two categories of effects: (1) the direct effects of public and private social expenditure on the entrepreneurial decision to start a new venture and (2) the multilevel interaction effects of social benefits and the individual-level ‘fear of failure to start a business’. The authors find that entrepreneurs in countries with a high level of public social expenditures are less likely to decide to start a new venture. The findings also suggest that private social expenditure weakens the negative effect of the ‘fear of failure’ on the entrepreneurial decision to start a new venture.
Details
Keywords
Shu-Chiung Lin, Hsiao-Ting Tseng, Farid Shirazi, Nick Hajli and Pei-Tzu Tsai
Based on the stimulus-organism-response theory, this research constructs the influence of the stimulus factors of the live-streaming shopping environment on consumers'…
Abstract
Purpose
Based on the stimulus-organism-response theory, this research constructs the influence of the stimulus factors of the live-streaming shopping environment on consumers' psychological situation. It then produces the research model of impulsive purchase intention.
Design/methodology/approach
In this study, the online questionnaire survey method was used to survey users who participated in live-streaming shopping, and a total of 335 valid questionnaires were collected. Then SPSS and SmartPLS were used for data empirical evaluation and hypotheses test.
Findings
Research results show that demand, convenience, interactivity, and playfulness are positively stimulating consumers' perceived enjoyment. And their perceived enjoyment directly drives their intention of impulsive purchase.
Practical implications
The choice of the live streaming platform, the design of the interactive interface, and the design of the shopping process are all factors that the streamer must carefully consider. The results of this study can be used as a reference for the development of live-streaming shopping and provide the industry with an understanding of the main factors that affect users' live streaming and impulsive purchases to plan an effective live streaming platform and content.
Originality/value
“E-commerce live streaming” is regarded as the latest trend of e-commerce, and impulse buying is regarded as a key factor in the success of transactions. This research has developed factors that influence impulsive purchases after watching live streaming based on the SOR theory.
Details
Keywords
Mosab I. Tabash, Ashish Kumar, Shikha Sharma, Ritu Vashistha and Ghaleb A. El Refae
The International Journal of Organizational Analysis (IJOA) is a leading journal that has published high-quality research focused on various facets of organizational analysis…
Abstract
Purpose
The International Journal of Organizational Analysis (IJOA) is a leading journal that has published high-quality research focused on various facets of organizational analysis since 1993. This paper aims to conduct a retrospective analysis of the IJOA journey from 2005 to 2020.
Design/methodology/approach
The data used in this study was extracted using the Scopus database. The bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of the journal. The mapping of bibliographic data is carried using VOSviewer and Biblioshiny.
Findings
The study findings indicate that IJOA has grown for publications and citations since its inception. Five significant research directions emerged, i.e. organizational diagnostics, organization citizenship behaviour, organizational commitment to employee retention, psychological capital and firm performance, based on cluster analysis of IJOA’s publications.
Originality/value
To the best of the authors’ knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJOA. The study presents the key themes and trends emerging from a leading journal, considered a high-quality journal, for researching various facets of organizational functioning by academicians, scholars and practitioners.