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1 – 10 of over 3000Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for…
Abstract
Purpose
Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.
Design/methodology/approach
The paper is based on the author’s experiences with an interventionist research project.
Findings
Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.
Research limitations/implications
Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.
Originality/value
In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.
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Linnette Werner, David Hellstrom, Jessica Chung, Katherine Kessenich, Leonard Taylor and Anna Capeder
With leadership education expanding at an unprecedented rate, there is an acute need for an evidence-based leadership pedagogy that can bridge the gap between leadership theory and…
Abstract
With leadership education expanding at an unprecedented rate, there is an acute need for an evidence-based leadership pedagogy that can bridge the gap between leadership theory and student practice both in the classroom and beyond its boundaries. This paper will give an overview of the Intentional Emergence Model as a way to teach leadership to emerging adults that specifically addresses this gap between theory and practice. It will discuss the model, research and evaluation data associated with the model, training requirements for instructors and teaching assistants, and the implications for leadership education as a result of the research on, and application of, the model.
Linnette R. L. Werner and David Hellstrom
Several models of leadership outline theories on successful intervention such as “Observe, Interpret, and Intervene” within the Adaptive Leadership model (Heifetz, Grashow, &…
Abstract
Several models of leadership outline theories on successful intervention such as “Observe, Interpret, and Intervene” within the Adaptive Leadership model (Heifetz, Grashow, & Linsky, 2009) or the “Five Practices” within Kouzes & Posner’s (2012) work. However, during stressful moments of leadership practice, many models for leadership intervention are difficult for students to implement. The authors suggest the pVASE framework as an additional component to other intervention models of leadership in order to better support cognitive load and leadership problem-solving during real-time, emergent leadership moments within and beyond the classroom.
Kerry L. Priest, Eric K. Kaufman, Kelsey Brunton and Megan Seibel
This practice paper describes how leadership education faculty and students at Virginia Tech have facilitated change through the use of appreciative inquiry (Ai) at the…
Abstract
This practice paper describes how leadership education faculty and students at Virginia Tech have facilitated change through the use of appreciative inquiry (Ai) at the departmental level, program level, and project level. Appreciative inquiry has been found to be a useful tool for leadership educators, as its foundation in social constructionist philosophy aligns with contemporary leadership and learning theories. This paper outlines (a) the philosophy of Ai as it applies to organizational development (b) illustrates Ai practices associated with a five-stage model, and (c) highlights three examples that can be used as models for leading change in a variety of organizational situations. The authors suggest that leadership educators are uniquely positioned to serve academic communities as facilitators of change by bridging theory and practice in pursuit of new ways of knowing and working together.
Elizabeth Miller and Iro Konstantinou
Reflection on performance and progress prepares students for workplace environments where self-management is expected, and yet this is something students are not often required to…
Abstract
Purpose
Reflection on performance and progress prepares students for workplace environments where self-management is expected, and yet this is something students are not often required to do formally in higher education (HE). This paper explores this gap in students' ability and seeks to address it through a reconsideration of summative assessment practices which, particularly in light of COVID-19, must align with the needs of graduates and their employers.
Design/methodology/approach
The paper draws from data collected from the summative reflective assessment reports that degree apprentices (DAs) submitted during the final year of their Business Management degree while undertaking a problem-based module. We undertook a document analysis of these reports and used thematic analysis where we systematically looked for repeated themes in students' reflections.
Findings
Students problematise the skills needed during COVID-19, and beyond, both in their academic studies and the workplace. Authentic assessment provides opportunities for students to work on skills and projects which are relevant to them. Through reflective accounts of skills they developed, students were able to bridge academic and professional practice and identify areas of convergence. Students engaged with academic theories in a constructive and meaningful way which suggests that authentic reflective accounts as part of assessment have the potential to maintain academic rigour.
Originality/value
Skills development can bring the workplace into HE in a meaningful and systematic way and this article provides guidance for those looking to introduce reflection on skills to other courses. We suggest how this model can be utilised across modules which do not have work-integrated learning in their delivery.
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Mattias Elg, Ida Gremyr, Árni Halldórsson and Andreas Wallo
Conducting research that is both practice- and theory-relevant is important for the service research community. Action research can be a fruitful approach for service researchers…
Abstract
Purpose
Conducting research that is both practice- and theory-relevant is important for the service research community. Action research can be a fruitful approach for service researchers studying the transformative role of service research and wanting to make contributions to both the research community and to practical development. By exploring the current use of action research in service research, this study aims to make suggestions for enhancing the contribution to theory and practice development and to propose criteria for research quality for action research in service research.
Design/methodology/approach
This study builds on a systematic literature review of the use of action research approaches in service research.
Findings
The study makes three main contributions. First, it posits that any action research project needs to consider the four elements of problem identification, theorization, creating guiding concepts and intervention. Second, based on these elements mirrored in service action research, it outlines and analyzes three approaches to action research (i.e. theory-enhancing, concept developing and practice-enhancing). Third, it suggests a move from instrumental to a more conceptual relevance of the research and elaborates on the criteria for research quality.
Originality/value
This study contributes to the understanding of how action research may be applied for conducting high-quality collaborative research in services and proposes measures to enhance research quality in action research projects focusing services.
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Sheenam Jain and Malin Sundström
Today, customers’ perceived value does not only depend on the products, but also on the services provided by a firm. In e-commerce, it is important to shift the focus beyond the…
Abstract
Purpose
Today, customers’ perceived value does not only depend on the products, but also on the services provided by a firm. In e-commerce, it is important to shift the focus beyond the product and discuss the value of personalized services in the context of e-commerce fulfillment. Therefore, the purpose of this paper is twofold: to develop a conceptual framework proposing satisfaction through personalized services as a middle-range theory; and to suggest foundational premises supporting the theoretical framework, which in turn shape middle-range theory within the context of apparel e-commerce fulfillment.
Design/methodology/approach
In this theory-driven paper, the authors apply the scientific circle of enquiry, as it demonstrates the role of theorizing with the help of middle-range theory and empirical evidence and as such provides a methodological scaffolding that connects theory formulation and verification. The authors synthesize literature related to customer perceived value (CPV) and satisfaction, followed by abduction focusing on understanding the empirical domain as it occurred in practice from company cases. The presented case studies are based on semi-structured interviews with three Swedish online retailers within the apparel industry. The theory-driven analysis results in suggestions of foundational premises.
Findings
Based on the theoretical foundations and empirical generalizations, three propositions are suggested. The premises regarding satisfaction through personalized service applied in the domain of apparel e-commerce fulfillment are: to ensure customer satisfaction requires a value co-creation perspective using data during the pre-purchase phase; to ensure customer satisfaction and retention require added-value perspective during the post-purchase phase of the shopping journey; and to ensure satisfaction and convenience require an added-value perspective at the last mile.
Practical implications
The apparel firms lose a substantial amount of revenue because of poor online customer satisfaction, leading to e-commerce not reaching its full potential. To enhance customer value, online retailers need to find a resort in advanced technologies and analytics to address customer satisfaction, and it is suggested that retailers shift their focus beyond the products and find ways to improve personalized service offerings to gain market advantage, improve fulfillment, drive sales and increase CPV.
Originality/value
To consider personalized services as a source for improving e-commerce fulfillment and CPV, the main contribution of this study is conceptual as it presents a theoretical model developed from general theory, middle-range theory and verified with empirical claims.
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Massimiliano Vesci, Antonio Botti, Rosangela Feola, Emanuela Conti and Ayman El Tarabishy
Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim…
Abstract
Purpose
Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim of paper is to frame humane entrepreneurial orientation’s (HEO) characteristics by showing how firms apply the HumEnt approach, and to offer suggestions to build an HEO measurement scale.
Design/methodology/approach
The study adopts a case study approach, focusing on five Italian small and medium enterprises (SMEs).
Findings
The study (1) identifies which are the characteristics of HEO strategic posture in the enterprises under examination; (2) shows that entrepreneurs' personal values and credos are fundamental to having an HEO strategic posture adopted; (3) provides indications on the development of a measurement scale through a discussion of emerging HEO themes.
Originality/value
The value of the study is that emerging themes of HEO strategic posture was derived from the analysis of five Italian SMEs. Entrepreneur's personal values have been proven to be relevant in the implementation of HEO. Based on the emerging HEO themes, the study contributes to the literature opening the way toward the building of an all-encompassing HEO measurement scale.
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