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Article
Publication date: 1 June 2023

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Abstract

Purpose

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Design/methodology/approach

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

Findings

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

Originality/value

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 16 April 2024

Chenchen Weng, Martin J. Liu, Jun Luo and Natalia Yannopoulou

Drawing on the social presence theory, this study aims to explore how supplier–customer social media interactions influence supplier observers’ trust in the customers and what…

Abstract

Purpose

Drawing on the social presence theory, this study aims to explore how supplier–customer social media interactions influence supplier observers’ trust in the customers and what mechanisms contribute to variation in trust experience.

Design/methodology/approach

A total of 36 semi-structured interviews were conducted with Chinese suppliers using WeChat for business-to-business interactions. Data were analyzed in three steps: open coding, axial coding and selective coding.

Findings

Findings reveal that varied trust is based not only on the categories of social presence of interaction – whether social presence is embedded in informative interactions – but also on the perceived selectivity in social presence. Observer suppliers who experience selectivity during social and affective interactions create a perception of hidden information and an unhealthy relationship atmosphere, and report a sense of emotional vulnerability, thus eroding cognitive and affective trust.

Originality/value

The findings contribute new understandings to social presence theory by exploring the social presence of interactions in a supplier–supplier–customer triad and offer valuable insights into business-to-business social media literature by adopting a suppliers’ viewpoint to unpack the mechanisms of how social presence of interaction positively and negatively influences suppliers’ trust and behavioral responses.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 15 August 2023

Ganesh Kumar R.

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod…

Abstract

Purpose

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod analysis, providing insights into the advancement of food tourism in India, the contributions, critical findings and emerging research themes.

Design/methodology/approach

The study adopted a multimethod analysis using descriptive, narrative and bibliometric analysis using VOSviewer to analyze research papers published on food tourism in India shortlisted from Scopus and Google Scholar.

Findings

Future research should focus on gauging the potential of food tourism in different regions of the country, applying theoretical frameworks that have not been used. “Culinary Diversity and Heritage,” “Sustainable and Responsible Food Tourism,” “Consumer Behavior and Food Tourism Experiences,” “Rural Development and Economic Impact,” “Technology and Digitalization,” “Stakeholder Collaboration,” “Food Safety and Hygiene” and “Policy and Regulation” were the identified future research themes. These findings are significant for emerging economies across the globe.

Research limitations/implications

This study summarized the progress of food tourism research in India, the contributions and emerging themes, supplementing the need to study food tourism in India. This study contributed methodologically to the literature by adopting a multimethod review combining descriptive, narrative and bibliometric analysis. Finally, by proposing ideas and constructs for future research, this study provides directions for future food tourism research from an emerging market’s perspective.

Practical implications

Findings will assist managers and stakeholders in comprehending the factors influencing tourists, destination marketing and branding, aiding in effective planning and executing food tourism strategies to promote destinations. The identified themes and keywords can help academicians and researchers dwell upon the emerging research themes in food tourism.

Originality/value

To the best of the author’s knowledge, this is the first study analyzing food tourism research in India adopting a multimethod analysis. The study provides an in-depth analysis applying descriptive, narrative and bibliometric analysis, highlighting the critical trends and research themes. A framework for future studies was also proposed.

目的

该研究旨在通过回顾有关美食旅游的现有文献, 提供来自新兴市场的观点, 从而强化现有的知识。本研究采用多方法分析, 深入了解印度美食旅游的发展、贡献、重要发现和新兴研究主题。

设计/方法/方法

该研究采用了多种方法分析, 使用 VOSviewer 进行描述性、叙述性和文献计量分析, 以分析从 Scopus 和谷歌学术搜索中入围的关于印度美食旅游的研究论文。

调查结果

未来的研究应侧重于衡量该国不同地区美食旅游的潜力, 应用尚未使用的理论框架。 “烹饪多样性和传统”、“可持续和负责任的美食旅游”、“消费者行为和美食旅游体验”、“农村发展和经济影响”、“技术和数字化”、“利益相关者协作”、“食品安全和卫生”, “政策与法规”是确定的未来研究主题。这些发现对全球新兴经济体具有重要意义。

理论意义

本研究总结了印度美食旅游研究的进展、贡献和新兴主题, 补充了研究印度美食旅游的必要性。本研究采用结合描述性、叙述性和文献计量分析的多方法回顾, 在方法论上为文献做出了贡献。最后, 通过提出未来研究的思路和结构, 本研究从新兴市场的角度为未来的美食旅游研究提供了方向。

实践意义

调查结果将帮助管理者和利益相关者理解影响游客、目的地营销和品牌的因素, 帮助有效规划和执行食品旅游战略以促进目的地。 确定的主题和关键词可以帮助院士和研究人员深入研究食品旅游中新兴的研究主题。

独创性/价值

Objetivo

El estudio tiene como objetivo mejorar el conocimiento al ofrecer perspectivas de un mercado emergente mediante la revisión de la literatura existente sobre turismo gastronómico. Este estudio aplica un análisis de múltiples métodos, que proporciona información sobre el avance del turismo gastronómico en la India, las contribuciones, los hallazgos críticos y los temas de investigación emergentes.

Diseño/metodología/enfoque

El estudio adoptó un análisis multimétodo mediante un análisis descriptivo, narrativo y bibliométrico utilizando VOSviewer para analizar los artículos de investigación publicados sobre el turismo gastronómico en la India preseleccionados de Scopus y Google Scholar.

Resultados

La investigación futura debería centrarse en calibrar el potencial del turismo gastronómico en las distintas regiones del país, aplicando marcos teóricos que no se han utilizado. “Diversidad culinaria y patrimonio”, “Turismo gastronómico sostenible y responsable”, “Comportamiento del consumidor y experiencias de turismo gastronómico”, “Desarrollo rural e impacto económico”, “Tecnología y digitalización”, “Colaboración de las partes interesadas”, “Seguridad e higiene alimentaria”, “Política y regulación” fueron los temas de investigación futura identificados. Estos hallazgos son significativos para las economías emergentes de todo el mundo.

Implicaciones teóricas

Este estudio resumió el progreso de la investigación sobre turismo alimentario en la India, las contribuciones y los temas emergentes, complementando la necesidad de estudiar el turismo alimentario en la India. Este estudio contribuyó metodológicamente a la bibliografía al adoptar una revisión multimétodo que combina el análisis descriptivo, narrativo y bibliométrico. Por último, al proponer ideas y constructos para futuras investigaciones, este estudio proporciona orientaciones para futuras investigaciones sobre el turismo gastronómico desde la perspectiva de un mercado emergente.

Implicaciones practices

Los resultados ayudarán a los gestores y a las partes interesadas a comprender los factores que influyen en los turistas, el marketing de los destinos y la creación de marcas, contribuyendo a una planificación y ejecución eficaces de las estrategias de turismo gastronómico para promocionar los destinos. Los temas y palabras clave identificados pueden ayudar a los académicos e investigadores a profundizar en los temas de investigación emergentes en el turismo gastronómico.

Originalidad/valor

Se trata del primer estudio que analiza la investigación sobre turismo gastronómico en la India adoptando un análisis multimétodo. El estudio proporciona un análisis en profundidad aplicando un análisis descriptivo, narrativo y bibliométrico, destacando las tendencias críticas y los temas de investigación. También se propone un marco para futuros estudios.

Article
Publication date: 12 June 2023

Elsa Pedroso and Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Abstract

Purpose

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 15 May 2023

Kai Hänninen, Jouni Juntunen and Harri Haapasalo

The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive…

16132

Abstract

Purpose

The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive performance and vital to the long-term success of any organisation and company.

Design/methodology/approach

Using finite mixture structural equation modelling (FMSEM), the authors have classified innovation logic into latent classes. The method analyses and recognises classes for companies that have similar logic in innovation activities based on the collected data.

Findings

Through FMSEM analysis, the authors have identified three latent classes that explain the innovation logic in the Finnish construction companies – LC1: the internal innovators; LC2: the non-innovation-oriented introverts; and LC3: the innovation-oriented extroverts. These three latent classes clearly capture the perceptions within the industry as well as the different characteristics and variables.

Research limitations/implications

The presented latent classes explain innovation logic but is limited to analysing Finnish companies. Also, the research is quantitative by nature and does not increase the understanding in the same manner as qualitative research might capture on more specific aspects.

Practical implications

This paper presents starting points for construction industry companies to intensify innovation activities. It may also indicate more fundamental changes for the structure of construction industry organisations, especially by enabling innovation friendly culture.

Originality/value

This study describes innovation logic in Finnish construction companies through three models (LC1–LC3) by using quantitative data analysed with the FMSEM method. The fundamental innovation challenges in the Finnish construction companies are clarified via the identified latent classes.

Open Access
Article
Publication date: 21 July 2022

Anna-Therése Järvenpää, Johan Larsson and Per Erik Eriksson

This paper aims to identify how a public client’s use of control systems (process, output and social control) affect innovation possibilities in construction projects.

Abstract

Purpose

This paper aims to identify how a public client’s use of control systems (process, output and social control) affect innovation possibilities in construction projects.

Design/methodology/approach

Semi-structured interviews about six infrastructure projects were conducted to identify respondents’ views on innovation possibilities. These possibilities were then analyzed from an organizational control perspective within principal–agent relationships between the Swedish Transport Administration (STA) and their contractors.

Findings

How the client uses control systems affects innovation possibilities. Relying on process control could negatively affect innovation opportunities, whereas output control could have a positive influence. In addition, social control seems to have a weak effect, as the STA appears not to use social control to facilitate joint innovation. Public clients must comply with the Public Procurement Act and, therefore, retain the requirements specified in the tendering documents. Much of the steering of the execution is connected to the ex ante phase (before signing the contract), which affects innovation possibilities in the design and execution phases for the contractor.

Research limitations/implications

This study was conducted with only one client, thus limiting its generalizability. However, the findings provide an important stepping stone to further investigation into balancing control systems and creating innovation possibilities in a principal–agent relationship.

Originality/value

Although public procurement has increasingly been emphasized as a major potential source of innovation, studying how a public client’s use of organizational control systems affects innovation possibilities in the construction sector has received scant attention.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 17 November 2023

Olof Wadell and Anna Bengtson

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

Abstract

Purpose

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

Design/methodology/approach

The study is designed as an extreme single case study that takes its point of departure in a company’s bankruptcy in the Swedish automotive industry.

Findings

This study illustrates how a new business relationship can start from a resource combination previously controlled by one actor (i.e. a single company) in a turbulent business network, thereby bringing nuances to the common understanding that new relationships start in stable business networks where resource combinations are developed between actors in established business relationships.

Originality/value

Previous studies have stated that the development of a mutual orientation between actors leads to the formation of a business relationship. The business relationship then leads to resource adaptations between the two companies. The developed model, however, illustrates that this pattern can be reversed in situations of turbulence. Hence, previously adapted resources might lead to the formations of a business relationship. Based on this observation, the authors argue that there are reasons to question if previous models of business relationship initiation and development in business networks are adequately equipped for analysis in turbulent business networks.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 16 April 2024

Tung-Cheng Lin and Mei-Ling Yeh

The ecosystem concept has attracted attention in information system research to explain business competition, innovation and many other emerging phenomena. Existing studies focus…

Abstract

Purpose

The ecosystem concept has attracted attention in information system research to explain business competition, innovation and many other emerging phenomena. Existing studies focus more on a single ecosystem type or a single ecosystem goal and pay little attention to the ecosystem’s evolution. The objective of the study is to investigate the factors that impact the evolution of the information ecosystem (IE) to gain a better understanding of strategic thinking.

Design/methodology/approach

The IE involves many actors, so the multi-case study approach is conducted with purposeful sampling to recruit all the significant ecosystem actors. The collected qualitative data are analyzed by coding data, exploring data relationships and structuring pattern steps; institutional theory is used as a theoretical framework.

Findings

The results demonstrate that industry practices, laws and regulations, new actors and the mimetic pressure of outsourcers drive the growth of the ecosystem. Strategy intention, cost pressure and normative pressure all contribute to the IE’s evolution.

Originality/value

The concept of ecosystems has attracted attention in information system research. The study investigates the factors contributing to the evolution of the IE from an institutional theory perspective. Our suggestion is that new players can find a niche in offering information technology (IT)/ information services (IS)-related solutions to survive in the ecosystem; however, they need to pay attention to the normative pressure.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 22 September 2022

Seun Oladele, Johnson Laosebikan, Femi Oladele, Oluwatimileyin Adigun and Christopher Ogunlusi

The purpose of this study is to explore the strength and value-relevance of social capital in an entrepreneurial ecosystem. Entrepreneurial ecosystem (EE) provides a new…

Abstract

Purpose

The purpose of this study is to explore the strength and value-relevance of social capital in an entrepreneurial ecosystem. Entrepreneurial ecosystem (EE) provides a new perspective to explaining the configurations and interactions that shape entrepreneurial outcomes in regions. Research on the nature of interactions in EEs is still an ongoing debate. The authors draw from “organisational fields” studies to critically examine the interactions among actors in a non-transparent EE using the case of the Lagos region.

Design/methodology/approach

The methodology is based on a qualitative study of 40 semi-structured interviews with various ecosystem actors in the Lagos region, including financiers, government officials, universities, founders and venture capitalists. Additionally, data from the semi-structured interviews were triangulated with data obtained from a two-day focus group discussion Summit where Lagos’ EE issues were raised. This study analysed both data using thematic analysis.

Findings

This study suggests that in a non-transparent EE, four types of interactions are apparent: collaborative, stratified, clustered and unleveraged. Authors argue that in a non-transparent EE, there are blockages and distortions in the flow of resources to entrepreneurs and a higher proportion of entrepreneurs are unable to plug into the ecosystem to extract value for their businesses without a strong social capital.

Practical implications

The authors argue that entrepreneurs require deliberate effort to improve structural and relational social capital to plug into their ecosystem to extract value for their businesses.

Originality/value

The focus on interaction in a non-transparent EE is a novel approach to studying interactions within EEs. In addition, the study is an early attempt to explore entrepreneurial interactions within the Lagos region.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

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