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1 – 10 of 78The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs…
Abstract
Purpose
The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.
Design/methodology/approach
A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.
Findings
The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.
Research limitations/implications
The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.
Practical implications
The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.
Originality/value
This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.
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Felicity Kelliher and Seán Byrne
The purpose of this paper is to report on an action learning (AL) approach to curriculum design and delivery of a two-year part-time executive masters program, facilitated in part…
Abstract
Purpose
The purpose of this paper is to report on an action learning (AL) approach to curriculum design and delivery of a two-year part-time executive masters program, facilitated in part through a longitudinal work-based action research project. Program participants were a mix of mid- to senior managers operating in both the public and private sector and business owners, and all were in full-time employment.
Design/methodology/approach
This paper presents findings relating to participant and tutor perspectives of the program design, structure, and content. It also chronicles an AL tutor initiative run in conjunction with the inaugural program delivery, established to provide a collegial approach to learner facilitation, and to enable a research informed model of practice.
Findings
Findings suggest that the program allowed for greater action-reflection among and across all contributors (students, tutors, and program managers), and facilitated cross-pollination of AL perspectives, thus strengthening the interaction between practitioner and academic, and among academics themselves. Furthermore, the early involvement of tutors informed the work-based research project and larger AL program, and facilitated a matching of research interests between practitioner and tutor.
Originality/value
These findings suggest that an action-based model of knowledge transfer and development offers significant learning benefits to those partaking in an executive development program, resulting in the following insights: executive needs better served using a learner-centric approach; problem-oriented work-based assessment affords theory–practice balance; there is evidence of action-reflection “contagion” among all contributors; and the presented AL cycle has potential value in the conceptualization of reflective action.
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Brian Polkinghorn and Sean Byrne
This study examines the relationship between gender and religious affiliation to the preferred conflicts styles of 384 student participants living in and attending university in…
Abstract
This study examines the relationship between gender and religious affiliation to the preferred conflicts styles of 384 student participants living in and attending university in South Africa, Israel, Bosnia‐Herzegovina and Northern Ireland. Participants report living in stressful social contexts that are often characterized by reports of terrorism perpetrated by paramilitaries, the state, violence that is brought on by long standing ethnic hatreds and years of division between major groups contending for control of political and social institutions, civilian uprisings, and in some cases low scale civil war. The results indicate that the independent variables—gender and religion—provide statistically significant observable differences in how people report they engage in conflict as seen in their choice of conflict styles. In particular, the findings on gender differences provide a surprising result that is partially attributed to the contextual factors of warfare and one's active participation in it. The results on religious affiliation provide a number of intriguing patterns among various religions including a desire to accommodate or collaborate with others and a strong dislike of avoidance. There are other more specific patterns that can be partially attributed to contextual factors as well. With so many contexts being present in the study a number of intriguing explanations and working hypotheses are brought forth to help explain why these patterns on gender and religious affiliation exist.
Eyob Fissuh, Olga Skarlato, Sean Byrne, Peter Karari and Ahmad Kawser
The purpose of this paper is to explore the importance of cross‐communal cooperation and its contribution to peacebuilding and reconciliation in Northern Ireland through the…
Abstract
Purpose
The purpose of this paper is to explore the importance of cross‐communal cooperation and its contribution to peacebuilding and reconciliation in Northern Ireland through the opinions of 752 respondents.
Design/methodology/approach
A multivariate analysis of the respondents' opinions was gathered through a Public Opinion Survey (MBU 2006), which addresses the issue of physical separation of the Catholic and Protestant communities in the context of the Northern Ireland peace process.
Findings
Findings indicate that religion is a key variable in any discussion of the sustainability of the Northern Ireland peace process in relation to cross‐community initiatives, social and economic integration as well as existing divisions between both communities. Moreover, professional and skilled worker respondents disagreed that the impacts of physical separation between both communities supports the peace process. Catholic Nationalists and respondents from Belfast city and the Western region of Northern Ireland were less likely to perceive the physical separation of both communities as negatively impacting the peace process.
Practical implications
The implication for practice necessitates that the liberal peacebuilding model includes hybrid approaches to harness external economic aid in post‐accord societies that are inclusive of local people, ideas and concerns.
Originality/value
The value of the paper to practitioners and policymakers is that the research on the impact of external economic aid on cross community conflict must include the triangulation of both qualitative and quantitative methods to fully grasp its complexity.
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Francis D. Walsh and Seán Byrne
The purpose of this paper is to investigate the factors relating to retention of employers on an undergraduate work placement programme in a third level institution.
Abstract
Purpose
The purpose of this paper is to investigate the factors relating to retention of employers on an undergraduate work placement programme in a third level institution.
Design/methodology/approach
An action research methodology involving problem diagnosis, intervention planning, action and evaluation is employed. The diagnosis involved a survey of 130 employers that had taken students on placement during the first two years of the placement programme. The action research also involved workshops with the work placement team and the making of an intervention with respect to enhancing the placement process through the introduction of a Priority Partner initiative for 26 of the employers.
Findings
The survey findings reveal differences in the ranking of importance of college selection criteria by employers, as well the impact of the placement manager's characteristics on the placement process. The intervention findings show that the employer retention percentage increased for the Priority Partners but remained the same for the other employers.
Research limitations/implications
The study reports qualitative findings in the context of a placement programme in one institution which limits external validity.
Practical implications
Employer retention would seem to be improved with the development of a customer relations management orientation with employers. The role of the placement manager is pivotal to enhancing the retention of employers as is the quality and professionalism of the work placement service.
Originality/value
New empirical data extends the very limited understanding of company retention on work placement programmes.
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Gary Byrne, Sean Hammond and Philip Moore
With the increased need for quantitative measures of accountability and effectiveness in the therapeutic setting, standardised outcome measures have come to the fore. This study…
Abstract
With the increased need for quantitative measures of accountability and effectiveness in the therapeutic setting, standardised outcome measures have come to the fore. This study aimed to assess the psychometric quality of the Clinical Outcomes in Routine Evaluation (CORE‐OM) used with an Irish population of adult victims of childhood abuse. The study indicated that the outcome measure was a useful tool in a forensic therapeutic setting, despite issues regarding the CORE's factor structure. The study also found that the service assessed matched the benchmarks laid down by the CORE systems group regarding levels of change brought about by therapeutic interventions, further indicating the benefits of CORE. The study discusses these issues and possible recommendations for aiding better integration of CORE's findings within therapy and broader clinical practice.
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Abstract
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Erik J. Hunter, J. Henri Burgers and Per Davidsson
Despite an increase in businesses started by celebrities, we have limited understanding as to how celebrity entrepreneurs benefit new ventures. Drawing on a reputational capital…
Abstract
Despite an increase in businesses started by celebrities, we have limited understanding as to how celebrity entrepreneurs benefit new ventures. Drawing on a reputational capital perspective, we develop the notion of celebrity capital and show how it can be used to uniquely differentiate the venture and to overcome liabilities of newness. We discuss how celebrity capital can negatively influence the venture when negative information about the celebrity surfaces and in terms of limiting the scope of the venture. We discuss the different strategic implications of celebrity capital for ventures using celebrity entrepreneurs versus endorsers.
Soyeun Olivia Lee, Sunghyup Sean Hyun and Qi Wu
This study aims to use the extended model of goal-directed behavior (EMGB) to examine the interaction between wine purchasing motivations and prior knowledge and their impact on…
Abstract
Purpose
This study aims to use the extended model of goal-directed behavior (EMGB) to examine the interaction between wine purchasing motivations and prior knowledge and their impact on consumers’ wine purchase intentions and decisions.
Design/methodology/approach
The survey was conducted in large discount retail stores in South Korea, and structural equation modeling analysis reveals EMGB’s strong predictive ability to understand wine buying behavior.
Findings
Notably, the findings reveal that social life and enjoyment motivations play a significant role in shaping consumers' attitudes. In addition, positive emotions, attitudes, prior knowledge, subjective norms and negative anticipated emotions all have a positive effect on desire, while desire, prior knowledge and frequency of past behavior have a significant impact on behavioral intention. Contrary to previous studies, celebration motivation has no significant effect on attitude and perceived behavioral control has no significant effect on desire and behavioral intention.
Research limitations/implications
The findings provide practical insights for marketers to conduct targeted wine marketing campaigns and increase consumers' intention to purchase wine.
Originality/value
This study furthers the understanding of the complex mechanisms involved in shaping the intention to purchase wine using the EMGB framework.
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