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Open Access
Article
Publication date: 19 April 2024

Frank Grave, Rogier van de Wetering and Rob Kusters

Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known…

Abstract

Purpose

Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known about the position of EA artifacts. Therefore, this study aims to build an integrative model of EA artifact-enabled EA value supplemented with a research agenda to enhance our understanding further.

Design/methodology/approach

This study leveraged grounded theory techniques and a systematic review approach to develop the integrative model and research agenda.

Findings

We inductively build a model of the position of EA artifacts in EA value creation. Additionally, we elaborate a research agenda that proposes (1) an investigation of the role of an EA practice in successful strategic change, (2) an examination of how to manage EA practice value generation and (3) longitudinal research to gain insight into the evolution of value creation by EA practices.

Originality/value

This study presents a model of EA artifact-enabled EA value, thereby contributing to our understanding of the mechanisms, inhibitors and success factors associated with EA value. Following our model, the proposed research agenda contains future research areas to help us better understand the mechanisms and interrelatedness of EA practices in highly dynamic environments.

Details

Journal of Enterprise Information Management, vol. 37 no. 3
Type: Research Article
ISSN: 1741-0398

Keywords

Open Access
Article
Publication date: 18 April 2024

Iryna Alves, Bruno Gregório and Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

Abstract

Purpose

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Design/methodology/approach

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

Findings

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

Originality/value

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Details

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

Keywords

Open Access
Article
Publication date: 26 February 2024

Kelly C. Margot, Melissa Pierczynski and Kelly Lormand

The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community…

Abstract

Purpose

The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community members interested in careers as teachers. This article explores one promising approach to reach and inspire high school students considering the teaching profession. Camp ExCEL (Exploring Careers in Education and Leadership) provided a pathway allowing rising high school seniors an opportunity to explore the teaching profession. This pathway utilized the Grow Your Own framework, recruiting students from a diverse community and providing them resources and information that would further efforts to become an educator within their community.

Design/methodology/approach

The current study examined outcomes from an education summer camp, using qualitative thematic analysis to reflexively interpret participants’ (n = 29) feelings and beliefs about effective teaching, culturally responsive teaching (CRT), project-based learning (PBL) and their camp experience. Data were collected using Google documents and surveys. The four connected themes that emerged were obstacles and barriers to teaching, qualities of an effective teacher, the impact of culturally responsive teaching and project-based learning on classrooms, and the importance of mentorships within education.

Findings

The paper provides insight about how an education camp can support high school students as they explore a career in education. Results suggest that focus on high-quality pedagogy can support student understanding of the career. Students also suggested their perception of effective teaching that includes acknowledging the needs of the whole student, modeling high-quality teaching practices and displaying positive professional dispositions.

Research limitations/implications

Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to conduct and examine education camps further.

Practical implications

The paper includes implications for the development of other education camps, especially in areas with highly diverse populations.

Originality/value

This paper fulfills an identified need to increase the number of persons pursuing a career in education. The focus on a highly diverse community is also an area of need in education. This article details the description of an education camp and the curriculum used, along with findings from data collected during the first year.

Details

School-University Partnerships, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-7125

Keywords

Open Access
Article
Publication date: 13 March 2024

Keanu Telles

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…

Abstract

Purpose

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

Design/methodology/approach

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

Findings

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

Originality/value

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 2 May 2024

Stephanie Q. Liu, Khadija Ali Vakeel, Nicholas A. Smith, Roya Sadat Alavipour, Chunhao(Victor) Wei and Jochen Wirtz

An AI concierge is a technologically advanced, intelligent and personalized assistant that is designated to an individual customer, proactively taking care of that customer’s…

Abstract

Purpose

An AI concierge is a technologically advanced, intelligent and personalized assistant that is designated to an individual customer, proactively taking care of that customer’s needs throughout the service journey. This article envisions the idea of AI concierges and discusses how to leverage AI concierges in the customer journey.

Design/methodology/approach

This article takes a conceptual approach and draws insights from literature in service management, marketing, psychology, human-computer interaction and ethics.

Findings

This article delineates the fundamental forms of AI concierges: dialog interface (no embodiment), virtual avatar (embodiment in the virtual world), holographic projection (projection in the physical world) and tangible service robot (embodiment in the physical world). Key attributes of AI concierges are the ability to exhibit semantic understanding of auditory and visual inputs, maintain an emotional connection with the customer, demonstrate proactivity in refining the customer’s experience and ensure omnipresence through continuous availability in various forms to attend to service throughout the customer journey. Furthermore, the article explores the multifaceted roles that AI concierges can play across the pre-encounter, encounter and post-encounter stages of the customer journey and explores the opportunities and challenges associated with AI concierges.

Practical implications

This paper provides insights for professionals in hospitality, retail, travel, and healthcare on leveraging AI concierges to enhance the customer experience. By broadening AI concierge services, organizations can deliver personalized assistance and refined services across the entire customer journey.

Originality/value

This article is the first to introduce the concept of the AI concierge. It offers a novel perspective by defining AI concierges’ fundamental forms, key attributes and exploring their diverse roles in the customer journey. Additionally, it lays out a research agenda aimed at further advancing this domain.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 13 February 2024

Noel Scott and Ana Claudia Campos

Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and…

Abstract

Purpose

Authenticity has been studied from a variety of disciplinary perspectives, leading to a rich but confused literature. This study, a review, aims to compare the psychology and sociology/tourism definitions of authenticity to clarify the concept. From a psychological perspective, authenticity is a mental appraisal of an object or experience as valued leading to feelings and summative judgements (such as satisfaction or perceived value). In objective authenticity, a person values the object due to belief in an expert’s opinion, constructive authenticity relies on socially constructed values, while existential authenticity is based on one’s self-identity. The resultant achievement of a valued goal, such as seeing a valued object, leads to feelings of pleasure. Sociological definitions are similar but based on different theoretical antecedent causes of constructed and existential authenticity. The paper further discusses the use of theory in tourism and the project to develop tourism as a discipline. This project is considered unlikely to be successful and in turn, as argued, it is more useful to apply theory from other disciplines in a multidisciplinary manner. The results emphasise that it is necessary for tourism researchers to understand the origins and development of the concepts they use and their various definitions.

Details

Tourism Critiques: Practice and Theory, vol. 5 no. 1
Type: Research Article
ISSN: 2633-1225

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1902

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 7 September 2023

Ellen Ernst Kossek, Brenda A. Lautsch, Matthew B. Perrigino, Jeffrey H. Greenhaus and Tarani J. Merriweather

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being…

Abstract

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-83753-389-3

Keywords

Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 19 April 2024

Jason Martin, Per-Erik Ellström, Andreas Wallo and Mattias Elg

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze…

Abstract

Purpose

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

Design/methodology/approach

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

Findings

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Research limitations/implications

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

Originality/value

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

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