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Article
Publication date: 11 August 2021

Michael Thomas Hayden, Ruth Mattimoe and Lisa Jack

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm…

5131

Abstract

Purpose

The purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.

Design/methodology/approach

This paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.

Findings

The evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.

Originality/value

The literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 August 2016

Will Seal and Ruth Mattimoe

This paper aims to develop a methodology of business knowledge creation based on a synthesis between the perspective of reality informed by pragmatic constructionism (PC) and…

1510

Abstract

Purpose

This paper aims to develop a methodology of business knowledge creation based on a synthesis between the perspective of reality informed by pragmatic constructionism (PC) and critical approaches to narrative analysis informed by antenarrative concepts.

Design/methodology/approach

The paper identifies commonalities and contrasts between narrative and PC. Interpreting an original case study of a hotel by deploying both methodologies, the paper shows how a synthesis of the two approaches can help to construct management control knowledge.

Findings

PC and narrative have many overlaps and complementarities. Practitioners like stories both to make sense of their own roles and to develop personal strategic agendas. Antenarrative concepts demonstrate the potentially generative properties of organizational storytelling. The PC approach also constructs corporate narratives but, additionally, provides a set of criteria against which we can evaluate the stories of practitioners on the basis of “does it work?”.

Research limitations/implications

More interpretive field study processes are called for as a way of testing the robustness of the research design developed in the paper.

Practical implications

A successful management control topos has to be business-specific and co-authored with contributions from participants both inside and outside the organization. Narrative and PC research methodologies both encourage reflexivity, in which the researchers explicitly explore not just the positions of their interviewees, but also their own position and reactions. The creation of business knowledge is seen as a co-production between the researchers and the researched, as they share concepts and reflections during the fieldwork process.

Originality/value

The paper compares and contrasts two interpretive research methodologies, narrative and a pragmatic constructivist perspective. Especially when the concept of antenarrative is deployed, the two methodologies offer fruitful possibilities for dialogical conversation, as they espouse slightly different views on the nature of actor reality.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 24 April 2013

Na Fu, Patrick C. Flood, Janine Bosak, Tim Morris and Philip O'Regan

The aim of this study is to better understand service supply chain management by analysing the professional service supply chain in professional service firms (PSFs) and exploring…

3185

Abstract

Purpose

The aim of this study is to better understand service supply chain management by analysing the professional service supply chain in professional service firms (PSFs) and exploring how the high performance work systems (HPWS) influence professional service supply chain performance. In addition, this study seeks to examine the relationship between professional service supply chain performance and the overall organizational performance.

Design/methodology/approach

Analysis of PSF suggests a three‐step of professional service supply chain as the clients' requests, partners forming working teams or so‐called team formation and utilization, and delivering of solutions or services to clients. Based on extensive literature review, the authors hypothesize that HPWS have a positive impact on the professional service supply chain performance and the team formation and utilization mediates the link. They also hypothesize the positive link between the professional service supply chain performance and the overall organisational firm performance. Employing survey method, data was collected from 93 accounting firms at two time points. In May 2010 (Time 1), a survey including questions on HPWS, team formation and utilization and professional service supply chain performance were sent out to the managing partners and HR directors in accounting firms based in Ireland. Around one year later (Time 2), another survey measuring firm performance was sent out. This data allowed the authors to establish causal pattern in their results. Hierarchical regression analysis was used to analyse data to test hypotheses.

Findings

The results indicate the positive link between HPWS and the professional service supply chain performance. The team formation and utilization mediates the above relationship. In addition, professional service supply chain performance was found to be positively linked to the firm performance.

Research limitations/implications

The present study is limited in terms of sample size, single industry and self‐report data. Future research also needs to examine more mediators or moderators – the mechanisms through which HPWS work on the professional service supply chain.

Practical implications

Firms using higher level of HPWS experience better professional service supply chain performance. Human resource management practices that promote employees' ability, motivation and opportunities which allow teams to be formed more effectively to work with clients enhance organizational performance and higher profit levels. Managers able to effectively adopt and implement these teamwork‐based HR practices and encourage and support employees' collaboration through such practices enhance the firm's professional service supply chain effectiveness and its organisational performance.

Social implications

The authors' study focuses on the service supply chain management operations within the professional service firms. In doing so, their research answers the call by Ellram et al. for more supply chain management research with respect to the service sector. It addresses a significant research gap identified by Rahman and Wu, namely, “relatively little attention has been given to the service suppliers' perspective”. By linking service supply chain management and human resource management, this study also answers a few calls for more research on the interaction of human resource management and supply chain management, service supply chain and human resource management in professional service firms.

Originality/value

This is one of the few studies to analyse the professional service supply chain management and assess the human resource management and supply chain management link. Moreover, it is the first study which empirically establishes the link between human resource management and professional service supply chain performance in PSFs.

Details

Supply Chain Management: An International Journal, vol. 18 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 9 February 2015

Na Fu, Patrick C. Flood, Janine Bosak, Tim Morris and Philip O'Regan

The purpose of this paper is to examine how a system of human resource management (HRM) practices, labelled high-performance work systems (HPWS), influences organizational…

6112

Abstract

Purpose

The purpose of this paper is to examine how a system of human resource management (HRM) practices, labelled high-performance work systems (HPWS), influences organizational innovation in professional service firms (PSFs). In this study, innovation in PSFs is seen as an indicator of firm performance and is calculated as the revenue per person generated from new clients and new services, respectively.

Design/methodology/approach

Quantitative data were collected from 195 managing partners, HR managers or experienced Partners in 120 Irish accounting firms. Hierarchical regression analysis was used to test the hypotheses.

Findings

The analysis results indicate strong support for the mediating role of employees’ innovative work behaviours in the relationship between HPWS and two types of PSFs’ innovation performance.

Practical implications

Managers need to effectively adopt and implement innovation-based HRM practices to encourage and support employees’ creative thinking and innovation. Through the adoption and utilization of these practices managers can enhance the firm’s innovation and its performance.

Originality/value

This study contributes to our understanding of the link between HRM and firm innovation by explicating a pathway between these variables. This study also generalizes consistent findings on the HRM-firm innovation relationship to a different context, i.e. PSFs.

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