This paper aims to focus on the role of graphics in the propagation of the Balanced Scorecard (BSC) through the persuasive capacity of graphism to “scientize” management ideas…
Abstract
Purpose
This paper aims to focus on the role of graphics in the propagation of the Balanced Scorecard (BSC) through the persuasive capacity of graphism to “scientize” management ideas. Scientization, through professionalization of knowledge, rationalization of management and the empowerment of human actorhood, is widely seen as an important element in embedding new management concepts and techniques; a determination based on some version of the positivist belief that science offers a privileged access to reality.
Design/methodology/approach
Based on an analysis of popular literature of the BSC in core business media during 1992 and 2010, the paper focuses on the publications authored by Kaplan and Norton, the creators and authority on this topic.
Findings
The paper argues that the use of graphics has played an important role in promoting the claims made by proponents of the BSC by portraying the technique as both scientific and as descended from a venerable tradition of knowledge. Specifically, it argues that graphics are mobilized to: enable the technique to be portrayed as developing cumulatively towards the present vantage, from flawed measurement to management break‐through; promoters of the BSC to defensibly extend claims about the BSC (i.e. rationalize management through the visual representation of causality and strategic focus); and open up multiple interpretations and iterations of concepts which enable the empowerment of human actorhood (i.e. management).
Originality/value
This paper contributes to the accounting literature relating to diffusion of management innovations, and research examining the generative mechanisms and the processes through which management innovations come about.
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Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the…
Abstract
Purpose
Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data with no strings attached”. The purpose of this paper is to provide additional insight based on a critical reflection of the interview as a research method drawing upon Alvesson's discussion from the neopositivist, romanticist and localist interview perspectives. Specifically, the authors focus on critical reflections of three broad categories of a continuum of interview methods: structured, semi‐structured and unstructured interviews.
Design/methodology/approach
The authors adopt a critical and reflexive approach to understanding the literature on interviews to develop alternative insights about the use of interviews as a qualitative research method.
Findings
After examining the neopositivist (interview as a “tool”) and romanticist (interview as “human encounter”) perspectives on the use of the research interview, the authors adopt a localist perspective towards interviews and argue that the localist approach opens up alternative understanding of the interview process and the accounts produced provide additional insights. The insights are used to outline the skills researchers need to develop in applying the localist perspective to interviews.
Originality/value
The paper provides an alternative perspective on the practice of conducting interviews, recognizing interviews as complex social and organizational phenomena rather than just a research method.
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Bingjun Li, Shuhua Zhang, Wenyan Li and Yifan Zhang
Grey modeling technique is an important element of grey system theory, and academic articles applied to agricultural science research have been published since 1985, proving the…
Abstract
Purpose
Grey modeling technique is an important element of grey system theory, and academic articles applied to agricultural science research have been published since 1985, proving the broad applicability and effectiveness of the technique from different aspects and providing a new means to solve agricultural science problems. The analysis of the connotation and trend of the application of grey modeling technique in agricultural science research contributes to the enrichment of grey technique and the development of agricultural science in multiple dimensions.
Design/methodology/approach
Based on the relevant literature selected from China National Knowledge Infrastructure, the Web of Science, SpiScholar and other databases in the past 37 years (1985–2021), this paper firstly applied the bibliometric method to quantitatively visualize and systematically analyze the trend of publication, productive author, productive institution, and highly cited literature. Then, the literature is combed by the application of different grey modeling techniques in agricultural science research, and the literature research progress is systematically analyzed.
Findings
The results show that grey model technology has broad prospects in the field of agricultural science research. Agricultural universities and research institutes are the main research forces in the application of grey model technology in agricultural science research, and have certain inheritance. The application of grey model technology in agricultural science research has wide applicability and precise practicability.
Originality/value
By analyzing and summarizing the application trend of grey model technology in agricultural science research, the research hotspot, research frontier and valuable research directions of grey model technology in agricultural science research can be more clearly grasped.
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Numbers of worthy people are no doubt nursing themselves in the fond and foolish belief that when the Food Bill has received the Royal assent, and becomes law, the manufacture and…
Abstract
Numbers of worthy people are no doubt nursing themselves in the fond and foolish belief that when the Food Bill has received the Royal assent, and becomes law, the manufacture and sale of adulterated and sophisticated products will, to all intents and purposes, be suppressed, and that the Public Analyst and the Inspector will be able to report the existence of almost universal purity and virtue. This optimistic feeling will not be shared by the traders and manufacturers who have suffered from the effects of unfair and dishonest competition, nor by those whose knowledge and experience of the existing law enables them to gauge the probable value of the new one with some approach to accuracy. The measure has satisfied nobody, and can satisfy nobody but those whose nefarious practices it is intended to check, and who can fully appreciate the value, to them, of patchwork and superficial legislation. We have repeatedly pointed out that repressive legislation, however stringent and however well applied, can never give the public that which the public, in theory, should receive—namely, complete protection and adequate guarantee,—nor to the honest trader the full support and encouragement to which he is entitled. But, in spite of the defects and ineffectualities necessarily attaching to legislation of this nature, a strong Government could without much difficulty have produced a far more effective, and therefore more valuable law than that which, after so long an incubation, is to be added to the statute‐book.
Salmi Mohd Isa, Phaik Nie Chin and Nurul Ulfah Mohammad
This study aims to align the theoretical foundations of Halal tourism to conventional tourism paradigms. It investigates Muslim tourists’ perception of value in the context of…
Abstract
Purpose
This study aims to align the theoretical foundations of Halal tourism to conventional tourism paradigms. It investigates Muslim tourists’ perception of value in the context of tourist destinations in Malaysia.
Design/methodology/approach
The partial least square structural equation modelling uses SMART–PLS for 170 Muslim tourists and uses a positive research approach with a quantitative basis of enquiry. Six variables of Muslim tourist perceived value, such as price, social, emotion and quality, and Halal physical and nonphysical attributes are examined. In addition, this study also examines the mediating effect of destination experience in Malaysia’s environment (i.e. infrastructure, atmosphere and culture) and the relationship between Muslim tourist perceived value and tourist satisfaction.
Findings
Overall, the results indicate that price and social variables had no impact on tourist satisfaction, whereas other variables such as quality, emotion and Halal physical and nonphysical attributes had a direct impact on tourist satisfaction especially with the mediating effect of destination experience.
Practical implications
The effects of cognitive, affective and Islamic (i.e. Halal) values on tourist satisfaction were examined as also the importance of destination experience on tourist satisfaction.
Originality/value
This study also found that destination experience influenced tourist satisfaction significantly.
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Dogan Gursoy, Joseph S. Chen and Christina G. Chi
The purpose of this paper is to identify the most critical antecedents of destination loyalty formation (DLF) and to develop a series of propositions for the relationships among…
Abstract
Purpose
The purpose of this paper is to identify the most critical antecedents of destination loyalty formation (DLF) and to develop a series of propositions for the relationships among the antecedents of loyalty formation and their direct and indirect impacts on loyalty formation.
Design/methodology/approach
This conceptual paper provides a comprehensive review of the previous studies that examined destination loyalty and posits a framework of tourist DLF titled Destination Loyalty Formation.
Findings
In the proposed conceptual model, the sequential relationships among the antecedents of tourist destination loyalty postulate that previous experiences are the most influential driver that could manipulate tourist destination loyalty. Place attachment and involvement constitute the second most influential factors of DLF. In addition to the above two variables, destination image is proposed to have direct and indirect effects on perception of service quality and satisfaction. Meanwhile, service quality and tourist satisfaction are proposed to have the largest magnitude of direct impacts on destination loyalty.
Originality/value
Previous studies examined most of the antecedents of destination loyalty separately. There is yet an effort to simultaneously consider antecedents of destination loyalty to examine how each antecedent relates to DLF. This conceptual paper attempts to address this issue by proposing a conceptual model that simultaneously considers antecedents of destination loyalty and examines how each antecedent relates to DLF.
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Serhat Yüksel, Hasan Dinçer, Çağatay Çağlayan and Gülsüm Sena Uluer
Carbon emission is one of the most important problems of today. In this framework, it is important for countries to take the necessary actions to solve this problem. Energy use is…
Abstract
Carbon emission is one of the most important problems of today. In this framework, it is important for countries to take the necessary actions to solve this problem. Energy use is one of the most important causes of carbon emissions. Choosing fossil fuels in this process increases the carbon emission problem. Therefore, it is understood that countries should be more sensitive about energy types. In this context, renewable energy (RE) sources are recommended by experts. However, due to some problems of these energy types, it does not seem possible to meet all energy needs from these sources. It is thought that nuclear energy will produce a permanent solution to the carbon emission problem. In this context, it is recommended that the use of nuclear energy be put on the agenda by countries.
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Yi Lin, Wujia Zhu, Ningsheng Gong and Guoping Du
The paper aims to show the existence of the systemic yoyo structure in human thoughts so that the human way of thinking is proven to have the same structure as that of the…
Abstract
Purpose
The paper aims to show the existence of the systemic yoyo structure in human thoughts so that the human way of thinking is proven to have the same structure as that of the material world.
Design/methodology/approach
Parallel comparison is used to reveal the underlying structure existing in human thoughts.
Findings
After highlighting all the relevant ideas and concepts, which are behind each and every crisis in the foundations of mathematics, it becomes clear that some difficulties in the authors' understanding of nature are originated from confusing actual infinities with potential infinities, and vice versa. By pointing out the similarities and differences between these two kinds of infinities, then some hidden contradictions existing in the system of modern mathematics are handily picked out. Then, theoretically, using the authors' yoyo model, it is predicted that the fourth crisis in the foundations of mathematics has appeared. And, a plan of resolution of this new crisis is provided.
Originality/value
This paper shows the first time in history that human thought, the material world, and each economic entity, share a common structure – the systemic yoyo structure. And it proves the arrival of the fourth crisis in mathematics by using systems modeling and listing several; contradictions hidden deeply in the foundations of mathematics.
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Satinder Singh, Sarabjeet Singh and Tanveer Kajla
Purpose: The study aims to explore the wider acceptance of blockchain technology and growing faith in this technology among all business domains to mitigate the chances of fraud…
Abstract
Purpose: The study aims to explore the wider acceptance of blockchain technology and growing faith in this technology among all business domains to mitigate the chances of fraud in various sectors.
Design/Methodology/Approach: The authors focus on studies conducted during 2015–2022 using keywords such as blockchain, fraud detection and financial domain for Systematic Literature Review (SLR). The SLR approach entails two databases, namely, Scopus and IEEE Xplore, to seek relevant articles covering the effectiveness of blockchain technology in controlling financial fraud.
Findings: The findings of the research explored different types of business domains using blockchains in detecting fraud. They examined their effectiveness in other sectors such as insurance, banks, online transactions, real estate, credit card usage, etc.
Practical Implications: The results of this research highlight (1) the real-life applications of blockchain technology to secure the gateway for online transactions; (2) people from diverse backgrounds with different business objectives can strongly rely on blockchains to prevent fraud.
Originality/Value: The SLR conducted in this study assists in the identification of future avenues with practical implications, making researchers aware of the work so far carried out for checking the effectiveness of blockchain; however, it does not ignore the possibility of zero to less effectiveness in some businesses which is yet to be explored.