The purpose of this paper is to explore the configurations of shared service center (SSC) characteristics, their performance implications and the dynamics of SSC configurations…
Abstract
Purpose
The purpose of this paper is to explore the configurations of shared service center (SSC) characteristics, their performance implications and the dynamics of SSC configurations during their implementation.
Design/methodology/approach
This study uses the capability-based view and configurational approach to suggest a model that explains performance outcomes of shared service configurations. Survey data are analyzed with a cluster analysis to examine shared service configurations in distinct stages of implementation. Moreover, a lifecycle framework of shared service configurations is conceptualized.
Findings
This study considers shared service configurations as operational capabilities to run corporate support activities. The purpose is to examine the configurations of those capabilities, their performance implications and their dynamics during the shared service implementation.
Practical implications
The findings help senior executives to effectively implement and transform shared services when deciding to renew corporates' support activities.
Originality/value
This study is one of the first that conceptually and empirically explores shared service configurations, performance and configurational dynamics.
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Cornelius J. König, Manuela Richter and Isabela Isak
According to previous research, exit interviews do not fulfil the purpose of generating useful feedback from parting employees. According to signaling theory, they might, however…
Abstract
Purpose
According to previous research, exit interviews do not fulfil the purpose of generating useful feedback from parting employees. According to signaling theory, they might, however, serve a different purpose: to leave one last good impression on parting employees, and the aim of this study was to test this.
Design/methodology/approach
A survey was administered to a sample of 164 German employees.
Findings
Consistent with arguments based on signaling theory, those who experienced an exit interview reported more residual affective commitment toward their former employer and less willingness to complain about it, and these effects were mediated by interpersonal fairness perceptions. In addition, the probability of having an exit interview was found to depend on the resignation style of employees.
Research limitations/implications
This new perspective on exit interviews can renew the interest in studying how organizations manage the offboarding process.
Practical implications
This study advises employers to conduct “exit conversations” (as two-way interactions rather than one-way interviews) and to carefully plan the exit phase.
Originality/value
To the best of the authors’ knowledge, this is the first study that proposes a signaling theory perspective of exit interviews and that links exit interviews with the literature on resignation styles.
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Alexander Kramer, Philipp Veit, Dominik K. Kanbach, Stephan Stubner and Thomas K. Maran
The purpose of this article is to develop an integrative framework of accelerator design to answer the question of what activities accelerators perform and how they function…
Abstract
Purpose
The purpose of this article is to develop an integrative framework of accelerator design to answer the question of what activities accelerators perform and how they function within a structured framework. Research on the functioning of accelerators as a mechanism for startup engagement produced multiple empirical results. However, the comparability of relevant research is strongly limited, currently hindering theoretical developments. Existing accelerator design models often differ and only partially overlap, which leaves extant literature with a fragmented and discordant conceptual understanding.
Design/methodology/approach
Based on a meta-synthesis method using qualitative analysis of 36 accelerator design articles, an integrative framework is developed. After identification of relevant literature, a renowned method for extracting, coding and synthesizing data on individual and cross-study level is applied to identify accelerator design constructs. Eventually, identified accelerator design constructs are integrated into a framework resting on the activity system lens of business model design.
Findings
The article reconciles fragmented knowledge on accelerator design and shows how accelerator design can be holistically conceptualized by 32 key activities clustered in eight design dimensions. The framework is complemented by an initial guideline for measurement. The findings further highlight formerly disregarded aspects of governance and community formation from a processual and structural perspective.
Originality/value
This article is the first to present a comprehensive picture of accelerator design integrating multiple empirical findings of prior research into a single coherent framework. This framework offers a shared foundation for future research exploring the delineations, functioning and impact of accelerators. From a practical perspective, the article provides managers of accelerators a guide to design, review and improve programs according to their value creation goals.
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Christian Schwägerl, Peter Stücheli-Herlach, Philipp Dreesen and Julia Krasselt
This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and…
Abstract
Purpose
This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and stakeholders' practices to create a shared understanding of an organization’s risks to their mutual benefit. The meetings and online forum of a German public service media (PSM) organization were used as a case study.
Design/methodology/approach
The authors applied corpus-driven linguistic discourse analysis (topic modeling) to analyze citizens' (n = 2,452) forum posts (n = 14,744). Conversation analysis was used to examine video-recorded online meetings.
Findings
Organizers suspended actors' reciprocity in meetings. In the forums, topics emerged autonomously. Citizens' articulation of their identities was more diverse than the categories the organizer provided, and organizers did not respond to the autonomous emergence of contextualizations of citizens' perceptions of PSM performance in relation to their identities. The results suggest that risks arise from interactionally achieved occasions that prevent reasoned agreement and from actors' practices, which constituted autonomous discursive formations of topics and identities in the forums.
Originality/value
This study disentangles actors' practices, mutuality orientation and risk enactment during SD. It advances the methodological knowledge of strategic communication research on SD, utilizing social constructivist research methods to examine the contingencies of organization-stakeholder interaction in SD.
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Niklas Wiesweg, Philipp Schäpers, Torben Bernhold and Timo Hartmann
To take full advantage of new technologies (e.g. machine learning), a consistent and more comprehensive knowledge sharing across organisational boundaries is required. The real…
Abstract
Purpose
To take full advantage of new technologies (e.g. machine learning), a consistent and more comprehensive knowledge sharing across organisational boundaries is required. The real estate industry often faces this challenge as well. The paper aims to approach this circumstance by analysing the real estate supply chain (RESC) and aims to identify ways to achieve a more disruption-free flow of information.
Design/methodology/approach
To answer the research question, a cross-sectional study was conducted using a standardised online questionnaire and structural equation modelling. The majority of the study participants came from German-speaking countries. The structural equation model was used to examine the relationships between the factors inter-organisational relationship, knowledge sharing skills and knowledge sharing.
Findings
The authors found that inter-organisational relationship has a significant influence on knowledge sharing and thus on the occurrence of information flow disruptions. Aligning shared goals of parties plays a major role to improve inter-organisational relationship. Control and supervision does not show any significant effect. Knowledge sharing skills in turn have an influence on knowledge sharing.
Practical implications
The alignment of interests and the creation of trust should be established in the future as core elements within the framework of contract negotiations, the lived contract and the contract itself, in order to reduce disruptions in the flow of information.
Originality/value
From the perspective of knowledge sharing, this study attempts to identify necessities within the framework of contractual design options that simplify and promote the inter-organisational use of algorithms to increase transactional efficiency.
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Philipp ‘Phil' Klaus and Aikaterini Manthiou
This paper’s objective is to raise awareness of how customer experience (CX) research, a key construct of modern-day service research, needs to be revisited in view of the…
Abstract
Purpose
This paper’s objective is to raise awareness of how customer experience (CX) research, a key construct of modern-day service research, needs to be revisited in view of the pandemic. Particularly, we examine whether CX-related service research constructs, models and frameworks need to be reevaluated during and after the Corona crisis and if so, how and why? Moreover, this paper contributes to CX research by analyzing the customer mindset from three perspectives: emotions, employment and expectations (EEE).
Design/methodology/approach
We critically review current CX practices and investigate the impact on how customers perceive services in this time of crisis.
Findings
Based on this critical analysis, we discuss implications for research and practice with reference to the example of the luxury industry with its historical emphasis on the CX. This discussion leads to related propositions and research directions through Corona and beyond.
Originality/value
We investigate the current customer mindset in more detail, which we divide into three main themes: emotions, employment and expectations (EEE).
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Béatrice I.J.M. Van der Heijden, Tinka C. V. Van Vuuren, Dorien T.A.M. Kooij and Annet H. de Lange
The aim of this survey study among N=180 Dutch teachers was to examine the moderating role of calendar age and proactive personality in the relationships between developmental…
Abstract
Purpose
The aim of this survey study among N=180 Dutch teachers was to examine the moderating role of calendar age and proactive personality in the relationships between developmental opportunities, on the one hand, and work engagement and self-perceived employability, on the other. The paper aims to discuss these issues.
Design/methodology/approach
Hierarchical regression analyses have been used, illustrated by means of quotes – gathered through open questions in the survey – to support the quantitative findings.
Findings
A significant interaction effect between calendar age and developmental opportunities in relation to self-perceived employability, but not to work engagement, has been found, revealing stronger positive effects for developmental opportunities among older workers than among younger ones.
Research limitations/implications
The present study provides a starting-point for further research on professional development in other occupational settings.
Practical implications
The use of age-conscious developmental opportunities is a powerful tool in encouraging life-long learning.
Social implications
Improvement in teachers’ engagement and employability will enhance their performance, will consequently lead to better pupil performance, and will contribute to the wider status of the profession, meaning that more young talented people will seriously consider working in the field and thereby helping to address the urgent need for more teaching staff.
Originality/value
This study increases the knowledge of professional development among teachers and examines to what extent age and proactivity play a role in this regard. The results of the empirical work challenge dominant views on age-related declines and losses, and invite the authors to continue scholarly work in this field focussing upon long-term intra-individual development.
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Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and…
Abstract
Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.
Xusen Cheng, Jian Mou, Xiao-Liang Shen, Triparna de Vreede and Rainer Alt
Xenia Bolschakow, Thomas Rigotti and Kathleen Otto
The benefits of authentic leadership for followers have been thoroughly researched, but the effects on leaders’ well-being remain unclear. To address this research gap, the…
Abstract
Purpose
The benefits of authentic leadership for followers have been thoroughly researched, but the effects on leaders’ well-being remain unclear. To address this research gap, the authors hypothesized reciprocal relationships between authentic leadership and work engagement as well as emotional exhaustion.
Design/methodology/approach
The hypotheses were tested in a German sample with leaders from different work sectors using a cross-lagged panel design with a time lag of 14 months (N = 137 at T1; N = 217 at T2).
Findings
Well-being significantly predicted leaders’ engagement in authentic leadership at the second measurement point, whereas the reciprocal relationships were not significant.
Research limitations/implications
Drawing on the Conservation of Resources Theory, possible processes underlying the observed impact of leaders’ well-being on their leadership behavior are discussed. The present research provides evidence that well-being constitutes a crucial basic resource for leaders to engage in constructive leadership behaviors such as authentic leadership.
Originality/value
This study contributes to the literature by uncovering the causal order linking authentic leadership and leaders’ health.