Chandra Sekhar Mahato and Siddhartha Biswas
This paper is concerned with the study of the propagation of Rayleigh waves in a homogeneous isotropic, generalized thermoelastic medium with mass diffusion and double porosity…
Abstract
Purpose
This paper is concerned with the study of the propagation of Rayleigh waves in a homogeneous isotropic, generalized thermoelastic medium with mass diffusion and double porosity structure using the theoretical framework of three-phase-lag model of thermoelasticity.
Design/methodology/approach
Using Eringen’s nonlocal elasticity theory and normal mode analysis technique, this paper solves the problem. The medium is subjected to isothermal, thermally insulated stress-free, and chemical potential boundary conditions.
Findings
The frequency equation of Rayleigh waves for isothermal and thermally insulated surfaces is derived. Propagation speed, attenuation coefficient, penetration depth and specific loss of the Rayleigh waves are computed numerically. The impact of nonlocal, void and diffusion parameters on different physical characteristics of Rayleigh waves like propagation speed, attenuation coefficient, penetration depth and specific loss with respect to wave number for isothermal and thermally insulated surfaces is depicted graphically.
Originality/value
Some limiting and particular cases are also deduced from the present investigation and compared with the existing literature. During Rayleigh wave propagation, the path of the surface particle is found to be elliptical. This study can be extended to fields like earthquake engineering, geophysics and the degradation of old building materials.
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Jessica M. Santoro, Aurora J. Dixon, Chu-Hsiang Chang and Steve W. J. Kozlowski
Team cohesion and other team processes are inherently dynamic mechanisms that contribute to team effectiveness. Unfortunately, extant research has typically treated team cohesion…
Abstract
Team cohesion and other team processes are inherently dynamic mechanisms that contribute to team effectiveness. Unfortunately, extant research has typically treated team cohesion and other processes as static, and failed to capture how these processes change over time and the implications of these changes. In this chapter, we discuss the characteristics of team process dynamics and highlight the importance of temporal considerations when measuring team cohesion. We introduce innovative research methods that can be applied to assess and monitor team cohesion and other process dynamics. Finally, we discuss future directions for the research and practical applications of these new methods to enhance our understanding of the dynamics of team cohesion and other processes.
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Sharlene Sheetal Narayan Biswas, Chris Akroyd and Norio Sawabe
Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of…
Abstract
Purpose
Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process practices of organization members during product innovation.
Design/methodology/approach
This paper reports on a case study carried out at NZMed to examine the design and use of MCSs and their product innovation practices. Simons’ levers of control was used to understand the ways in which MCSs were designed and used in a product innovation setting.
Findings
The findings indicate that the everyday micro-level processes of organization members encoded MCS when their espoused values aligned with those of top managers. However, when the perspectives within the organization differed, variations to the micro-level processes of organization members emerged. The authors show how this resulted in an increase in innovation capabilities necessary to meet organizational goals.
Practical implications
The misalignment between espoused values and enacted values had a positive effect as it helped the organization maintain their innovation culture, and build long-term trusting relationships with suppliers which enabled the achievement of organizational goals.
Originality/value
By focusing on the relationship between MCS and the micro-level processes of organization members in product innovation, the paper shows how the lack of alignment between the espoused values of top management and the enacted values of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company.
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Sharlene Sheetal Narayan Biswas and Chris Akroyd
This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the…
Abstract
Purpose
This paper aims to understand the strategic management of innovation by examining the effect that management control systems (MCS) have on innovation activities during the strategic change process.
Design/methodology/approach
A case study was carried out at an innovative company as they undertook a strategic change from closed innovation to open innovation. Simons’ levers of control was used to frame the ways in which MCS were designed and used by managers and the effect MCS have on the innovation activities of organization members.
Findings
The findings indicate that while managers designed and used MCS to support a drive toward open innovation, organization members did not change their innovation activities. Instead, the findings show that new MCS enabled improvements to their closed innovation strategy. This led to a decrease in the time taken to develop new products, which resulted in increased customer satisfaction, which contributed to the achievement of organizational goals.
Originality/value
By focusing on the relationship between MCS and innovation activities in the strategic change process, the paper sheds new light on the ability of MCS to change the innovation activities of organization members. Even though the innovation activities at our case company did not change the interactions between the MCS enabled organizational goals to be achieved as they provided the necessary information infrastructure and motivated goal congruence.
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Chaminda Wijethilake and Athula Ekanayake
Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to…
Abstract
Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.
Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.
Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.
Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.
Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.
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Sharlene Biswas and Chris Akroyd
The purpose of this paper is to examine the governance of inter-firm co-development in an open innovation setting and show how a stage-gate product development process can be used…
Abstract
Purpose
The purpose of this paper is to examine the governance of inter-firm co-development in an open innovation setting and show how a stage-gate product development process can be used to support this relationship.
Design/methodology/approach
The authors adopt a qualitative case-study approach informed by ethnomethodology. Data were obtained via semi-structured interviews and document analysis.
Findings
They found that in an open innovation setting – where the producing partner relies on a research partner for all product development activities – a stage-gate product development process can act as a governance mechanism, as it enables the development of trust and cooperation which supports the co-development relationship.
Research limitations/implications
The implication of this finding is that a stage-gate process can be a flexible governance mechanism, which can adapt over time in relation to the needs of the co-development partners in an open innovation setting. This also lays the groundwork for future research to explore the applicability of this tool in other settings, e.g. outsourcing arrangements as well as help guide the design and implementation of future governance mechanisms.
Originality/value
In the context of accounting research, this paper helps practitioners and academics understand how a stage-gate process can be used as a governance mechanism to manage and control co-development projects in an open innovation setting.
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June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Abstract
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
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Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension…
Abstract
Purpose
Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension. More specifically, we explore how countervailing MCs can be designed and used to create a coordinated and adaptable organisation. These capabilities reveal key insights into dynamic tension because they help us to understand the role of managers and why, how and when some companies succeed in creating dynamic tension while others struggle.
Design/methodology/approach
These research objectives are met through a case study on a global manufacturing company called GLOCOMP to preserve anonymity. The authors chose GLOCOMP because it comprises many internal units that must work in a coordinated fashion. However, it is equally important that the units are flexible enough to adapt to their unique local conditions. These two aspirations must be balanced, which necessitates dynamic tension between MCs. Hence, the case provides fertile ground for us to investigate the capabilities that help managers design and use countervailing MCs.
Findings
The empirical setting shows that cognitive and behavioural complexity are the keys to successfully designing and using countervailing loose and tight MCs concurrently. Using MCs that work in opposite directions produces a dynamic tension that helps individual units to coordinate their internal supply chains while adapting to fulfil unique roles within the company.
Originality/value
This paper extends previous research by exploring two specific managerial capabilities that enable dynamic tension – cognitive and behavioural complexity. The authors provide specific insights into how managers can create dynamic tension and, further, by highlighting the specific capabilities that give rise to dynamic tension, the authors outline a procedural perspective where a manager’s capabilities and dynamic tension inform one another. The resulting virtuous circle extends the understanding of the relationship between dynamic tension and managerial expertise beyond what the authors currently know as a linear cause-effect correlation.
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Sarahit Castillo-Benancio, Aldo Alvarez-Risco, Flavio Morales-Ríos, Maria de las Mercedes Anderson-Seminario and Shyla Del-Aguila-Arcentales
In a pandemic framework (COVID-19), this chapter explores the impact of the global economy and socio-cultures concerning three axes: recreational, tourism, and hospitality…
Abstract
In a pandemic framework (COVID-19), this chapter explores the impact of the global economy and socio-cultures concerning three axes: recreational, tourism, and hospitality. Although we slowly see an economic revival, it is well known that this sector of study is very susceptible to being affected by the context of nations. Following restrictions and measures taken by governments around the world to reduce the number of cases of coronavirus infections, many nations closed their borders, affecting international travel and by 2020 tourism had been reduced to the near cessation of operations due to the imminent fear of this poorly studied disease, and the service sector was negatively affected. It should be added that, according to the World Tourism Organization's projections, a decrease of between 20 and 30% is forecast for 2020 compared to the previous year.
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Regina F. Bento, Lasse Mertins and Lourdes F. White
Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.…
Abstract
Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls.
Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management and internal control aspects of their current ERM practices, and their perceived effectiveness in performing various ERM roles, within the context of the ERM culture and the level of information systems support for ERM in their organizations.
Findings – In terms of the risk management aspects of ERM, the management accountants in the survey contribute highly to managing risks of a financial or compliance/legal nature and tend to focus mostly on risks with potentially higher impact and higher likelihood of occurring. In terms of the internal control aspects of ERM, they play a highly important role in ERM activities related to prevention and internal risk treatment. Their organizations have an ERM culture that is perceived as open to challenging discussions about risk and have implemented IS support for management accounting in areas such as information security and standardized information architecture. Overall, the effectiveness of their contributions to ERM is perceived to be high in the areas of compliance and finance-related risk.
Originality/Value – We develop a framework and offer empirical evidence about the ERM contributions of management accountants. We propose and use two original scales: one to classify ERM activities, and the other to assess ERM culture.