Georg Josef Loscher and Stephan Kaiser
This study aims to explore how commercial and professional management instruments are combined in accounting firms.
Abstract
Purpose
This study aims to explore how commercial and professional management instruments are combined in accounting firms.
Design/methodology/approach
The authors conducted a qualitative study based on 30 semi-structured interviews with partners from 30 different accounting firms (sole practitioners to Big Four) in Germany. The study mainly draws from the literature on the management of accounting firms.
Findings
The findings of this study indicate that professional and commercial management instruments structure the use of time by accountants. In these management instruments, professional and commercial goals are interwoven by three mechanisms revealed in this study and named as ambivalence, assimilation and integration. The authors further identify the managerial aspects of professional instruments.
Originality/value
This paper offers three mechanisms that combine commercial and professional goals in the management of accounting firms. The authors thereby contribute to the literature on the management of accounting firms by analysing these mechanisms that enable the pursuit of both goals simultaneously. Further, the authors argue that the minimum organisation, defined by regulators, of accounting firms is an essential infrastructure for the commercialisation of accounting.
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Yassine Sefiani and Barry Davies
This study seeks to develop a clearer understanding of the motivational factors affecting Saudi female business undergraduates' choice of pursuing entrepreneurship.
Abstract
Purpose
This study seeks to develop a clearer understanding of the motivational factors affecting Saudi female business undergraduates' choice of pursuing entrepreneurship.
Design/methodology/approach
The research adopts a quantitative approach to gain general understanding of the students' perceptions with regard to their motivations to pursue entrepreneurship. Data were collected through a structured questionnaire survey administered to 214 female business undergraduates at Prince Mohammad Bin Fahd University (PMU) in Al-Khobar, to investigate their perceptions of entrepreneurial motivations. Descriptive statistics and factor analysis were used to identify the motivational factors. Multiple regression analysis was used to reveal relationships between the motivation factors and entrepreneurial motivation of female business undergraduates.
Findings
The study revealed four generalised entrepreneurial motivations among Saudi female business undergraduates: personal motivational factors with an emphasis on freedom and social status; business motivational factors such as financial rewards and security; social motivational factors manifested in the influence of the community, roles and family; and environmental motivations which were mainly associated to education, the market knowledge and ability to access finance.
Research limitations/implications
The study was restricted to female students at PMU University. Thus, generalisation of the results could be limited. The findings of the study could be useful to relevant authorities to enhance and boost entrepreneurship for female students and hence to contribute to the national Vision 2030.
Originality/value
This study is among those few studies located in the MENA region that explore Saudi female university students' attitude towards entrepreneurship. It adds to the authors' understanding on the four generalised factors by highlighting the importance of the family's role and entrepreneurship education in motivating Saudi female students towards entrepreneurship engagement. It also contributes to the understanding of these motivations that could be applied in other similar contexts.
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Liangyan Wang, Shijian Wang, L. Robin Keller and Jie Li
This article aims to examine how a person’s thinking style, specifically holistic versus analytic, and a firm’s crisis apology with the remedial solution framed in “why” (vs…
Abstract
Purpose
This article aims to examine how a person’s thinking style, specifically holistic versus analytic, and a firm’s crisis apology with the remedial solution framed in “why” (vs “how”) terms can interactively impact consumers’ perceived efficacy of the firm to respond to the crisis and their impression or evaluation of the brand.
Design/methodology/approach
Hypotheses were tested through three experimental studies involving 308 participants recruited in China. Participants answered survey questions investigating the interactive effects from consumers’ thinking style (culture as a proxy in Study 1, measured in Study 2 or primed in Study 3) and a brand’s crisis apology with the remedial solution framed in “why” (vs “how”) terms on consumers’ perceived efficacy and evaluation of the firm.
Findings
The frame of the remedial solution resulting in a higher evaluation improvement depended on a consumer’s thinking style. For holistic thinkers, a “why” (vs “how”) framed remedial solution resulted in a higher evaluation improvement; however, for analytic thinkers, a “how” (vs “why”) framed remedial solution resulted in a higher evaluation improvement. Additionally, the results showed that a consumer’s perceived efficacy of the brand being able to successfully respond to the crisis mediated the interactive effects of the remedial solution framing and thinking styles on the evaluation improvement.
Practical Implications
The findings provide evidence that framing of the remedial solution can be leveraged as a tool to reduce negative impact resulting from a brand crisis. Specifically, the results suggest that companies may do well to employ a “why” framed remedial solution, particularly in cases where consumers are likely to process information holistically. Conversely, a “how” framed remedial solution may be effective in situations where consumers are likely to process information analytically.
Originality/value
This research contributes to the literature, being among the first to consider how the remedial solution framing in a firm’s apology can enhance people’s evaluation of the brand and decrease the perceived negative impact resulting from the brand crisis.
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Jonathan Kimmitt, Vesna Mandakovic and Pablo Muñoz
Social entrepreneurs engage in action because social entrepreneurs want to solve social problems. Consequently, to see more social entrepreneurship in contexts with the most…
Abstract
Purpose
Social entrepreneurs engage in action because social entrepreneurs want to solve social problems. Consequently, to see more social entrepreneurship in contexts with the most severe social problems is expected. This paper argues that this is an oversimplification of the problem-action nexus in social entrepreneurship and that action does not necessarily correspond to the observed scale of social problems. Drawing on the theoretical framing of crescive conditions, this relationship is affected by forms of public investment as institutions that distinctively promote engagement and public interest amongst social entrepreneurs. Thus, this paper assesses the relationship between varying levels of social problems and social entrepreneurship action (SEA) and how and to what extent public investment types – as more and less locally anchored crescive conditions – affect this relationship.
Design/methodology/approach
The hypotheses are tested with a series of random-effects regression models. The data stem from the Global Entrepreneurship Monitor's (GEM) 2015 social entrepreneurship survey and Chile's 2015 National Socioeconomic Characterisation Survey (CASEN). The authors combined both data sets and cross-matched individual-level data (action and investment) with commune-level data (social problem scale) resulting in unique contextualised observations for 1,124 social entrepreneurs.
Findings
Contrary to current understanding, this study finds that SEA is positively associated with low-social problem scale. This means that high levels of deprivation do not immediately lead to action. The study also finds that locally anchored forms of investment positively moderate this relationship, stimulating action in the most deprived contexts. On the contrary, centralised public investment leads to increased social entrepreneurial action in wealthier communities where it is arguably less needed.
Originality/value
The findings contribute to the literature on SEA in deprived contexts, social and public investment as well as policy-level discussion and broader issues of entrepreneurship and social problems.
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The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.
Abstract
Purpose
The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.
Design/methodology/approach
German‐language authors born in 1950 or later and listed on the Contemporary Living Authors Comprehensive List developed by the German vendor Otto Harrassowitz are searched in OCLC's WorldCat database to determine the existence of English translations. A bio‐bibliographical list is then developed featuring all contemporary German‐language authors who have achieved an English language translation of at least one of their literary works.
Findings
Of the approximately 1,400 writers on Harrassowitz's comprehensive list, a surprisingly large number of almost 80 authors of the younger generation (born in 1950 or later) have been translated into English.
Originality/value
This bio‐bibliography of contemporary German belles lettres (of the younger generation) in English translation is the first of its kind. It can be used by librarians to check their current library holdings and to expand their collections of German literature in English translation.
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Andreas Al-Laham and Terry L. Amburgey
An emerging stream of literature has observed that project-based organizations rely increasingly on a network of collaborations originating from the ongoing process of creating…
Abstract
An emerging stream of literature has observed that project-based organizations rely increasingly on a network of collaborations originating from the ongoing process of creating and dissolving relationships that bring new project opportunities. Project-based networks are widespread in knowledge-intensive and creative industries, such as life-science and biotechnology, nanotechnology, and software, film, and music industry. This chapter examines the structural characteristics of project-based network-ties in German biotech. We focus on the consequences of local versus international network ties for the innovative success of German biotechnology firms. The findings of our longitudinal event history analysis indicate that the most valuable learning drivers are international research alliances and centrality within the international research network. Surprisingly, we do not find any local effects: neither the density of a local research cluster, nor its diversity or age is of significance. Our results shed new light on the relevance of international linkages for firms that are engaged in project-based learning networks.
Gustavo Henrique Silva de Souza, Nilton Cesar Lima, Fernanda Cristina Barbosa Pereira Queiroz, Rafael Farias Gonçalves and Jamerson Viegas Queiroz
This article aims to develop a measure that assesses and maps the behaviors and traits of an individual with potential for innovation in the work context. To do so, it gathers…
Abstract
Purpose
This article aims to develop a measure that assesses and maps the behaviors and traits of an individual with potential for innovation in the work context. To do so, it gathers evidence of factor validity and internal consistency.
Design/methodology/approach
In the work context, innovation is often linked with the idea of intrapreneurship. Some experts have pointed out that intrapreneurial activities are essential for promoting innovation. However, it is not just about the activities – the key is to create an environment that supports innovation, fostering a culture where new ideas can thrive. To achieve the objectives of this research, we conducted two studies. The first study involved the construction of the innovation potential scale (IPS). In a theoretical, empirical way, the second study involved the administration of the IPS and a sociodemographic questionnaire to a sample of 621 Brazilians from 25 different occupations.
Findings
The results introduce a nine-item measure for the innovative behavior assessment, along with its validity and psychometric properties. Furthermore, the results suggest that innovation potential is a unidimensional construct. Moreover, the study highlights the role of intrapreneurship as an explanatory axiom. This concept helps to understand the entrepreneurial behavior of various professionals and managers within their work context.
Practical implications
This study contribute with as instrument that serves as a new powerful tool for understanding of the mechanisms that lead to innovation in the work context and stimulate the innovative potential of professionals and organizations.
Originality/value
This study helps fill gaps in the literature on self-report assessment of innovative behavior. The traits linked with the construct have a contingent nature and are only potential.
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Seeks to provide a more differentiated view of supplier development activities currently applied by European firms.
Abstract
Purpose
Seeks to provide a more differentiated view of supplier development activities currently applied by European firms.
Design/methodology/approach
An exploratory empirical study was conducted based on a review of previously published research on supplier development and case studies with 12 industrial firms. The survey responses from 173 firms were factor‐analyzed to explore various dimensions of supplier development and their interrelationships. Furthermore, an industry‐level analysis was performed.
Findings
Firms are reluctant to develop suppliers. Two dimensions of direct and four dimensions of indirect supplier development were observed. Providing human and capital support to suppliers (i.e. two dimensions of direct supplier development) is strongly related to formal supplier evaluation, structures and processes for evaluating suppliers as well as communication (i.e. three dimensions of indirect supplier development).
Research limitations/implications
Future studies should incorporate the perspective of the supplier firm, include small and medium‐sized enterprises, and approach pressing questions related to performance implications for the buying firm and sharing of the benefits achieved in supplier development activities.
Practical implications
Firms can compare their approach towards various supplier development practices with the approach taken by a representative sample and their industry as a whole.
Originality/value
The paper conducts new research in a European setting. Furthermore, a novel industry‐level view is presented.
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Hyunsook Kim, Eun‐Young Rhee and Jaeyeol Yee
The purpose of this paper is to gain a better understanding of the “fashion process” by exploring and comparing fashion‐process networks and friendship networks in small groups of…
Abstract
Purpose
The purpose of this paper is to gain a better understanding of the “fashion process” by exploring and comparing fashion‐process networks and friendship networks in small groups of adolescents, and to explore the factors involved in the causation of “clothing leadership” and “popularity” in such groups.
Design/methodology/approach
Fashion‐process networks and friendship networks are investigated by sociometric nomination with respect to “clothing acceptance” and “social acceptance” in three age groups of Korean adolescents. The patterns and structures of the networks are analyzed using UCINET 6.0 and Netminer 2.6. Certain factors contributing to “clothing leadership” and “popularity” are measured using Likert‐type scales; these include “clothing interest,” “fashion interest,” and “perceived clothing acceptance.” Other factors of interest (such as “academic grade,” “facial attractiveness,” and “bodily attractiveness”) are rated by peer informants.
Findings
Fashion‐process networks are found to be more centralized and polarized than friendship networks. Clothing acceptance is related to peer acceptance and is found to occur within and across friendship links. Clothing leaders are not necessarily the most popular subjects. The most significant factor determining “clothing leadership” is found to be “facial attractiveness.”
Research limitations/implications
Social network analysis is exploratory in nature and the results cannot be statistically verified. However, a better understanding of the characteristics of fashion‐process networks in small groups assists in bridging the gap between individual adoption of fashion at the micro‐level and fashion diffusion in society at the macro‐level.
Practical implications
By illuminating the dynamics of the fashion process in small groups, the study is of assistance in developing marketing strategies that target adolescents.
Originality/value
The study is original in that fashion process in small groups of Korean adolescents is investigated by social network analysis of “clothing acceptance,” and then compared to friendship networks.