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1 – 10 of over 21000Marco Tregua, Danilo Brozovic and Anna D'Auria
The purpose of this article was to provide an outline of the citation practices of “Evolving to a new dominant logic for marketing” by Vargo and Lusch (2004) to identify and…
Abstract
Purpose
The purpose of this article was to provide an outline of the citation practices of “Evolving to a new dominant logic for marketing” by Vargo and Lusch (2004) to identify and discuss the most prominent research topics in which citations were used and to suggest future research based on the results of the analysis.
Design/methodology/approach
The authors used a comprehensive framework of citation practices based on iterations of previous literature to analyze the relevant literature, which they identified by accessing, systematically and rigorously, every available contribution matching a set of criteria. The authors then categorized these contributions and highlighted the main topics of research interest in each category.
Findings
The findings identify some of the factors in the continuous development of SDL, the way this new marketing logic permeated the scientific debate, the infusion of Vargo and Lusch (2004) into several contributions framed in the new logic or justified through it, and a general perception of a default reference. Additionally, the findings highlight the main topics of research interest in each category.
Research limitations/implications
The analysis enabled the detection of the original paper's influence through advances in service studies, pollination into other fields of research and continuous scientific debate. The authors have highlighted several avenues for research and proposed future research directions.
Originality/value
This research analyzed the effects of the spread of the SDL cornerstone article and emphasized the advantage of using an in-depth approach to the analysis of studies through a framework applied to more than 4,600 studies.
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Yanina Espegren and Mårten Hugosson
Human resource analytics (HRA) is an HR activity that companies and academics increasingly pay attention to. Existing literature conceptualises HRA mostly from an objectivist…
Abstract
Purpose
Human resource analytics (HRA) is an HR activity that companies and academics increasingly pay attention to. Existing literature conceptualises HRA mostly from an objectivist perspective, which limits understanding of actual HRA activities in the complex organisational environment. This paper therefore draws on the practice-based approach, using a novel framework to conceptualise HRA-as-practice.
Design/methodology/approach
The authors conducted a systematic literature review of 100 academic and practitioner-oriented publications to analyse existing HRA literature in relation to practice theory, using the “HRA-as-practice” frame.
Findings
The authors identify the main practices involved in HRA, by whom and how these practices are enacted, and reveal three topics in nomological network of HRA-as-practice: HRA technology, HRA outcomes and HRA hindrances and facilitators, which the authors suggest might actualize enactment of HRA practices.
Practical implications
The authors offer HR function and HR professionals a basic ground to evaluate HRA as a highly contextual activity that can potentially generate business value and increase HR impact when seen as a complex interaction between HRA practices, HRA practitioners and HRA praxis. The findings also help HR practitioners understand multiple factors that influence the practice of HRA.
Originality/value
This systematic review differs from the previous reviews in two ways. First, it analyses both academic and practitioner-oriented publications. Second, it provides a novel theoretical contribution by conceptualising HRA-as-practice and comprehensively compiling scattered topics and themes related to HRA.
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Margaret Fitzsimons, Teresa Hogan and Michael Thomas Hayden
Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the…
Abstract
Purpose
Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.
Design/methodology/approach
A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.
Findings
The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.
Research limitations/implications
The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.
Originality/value
This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.
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Hermann Frank, Alexander Kessler, Christine Bachner, Elena Fuetsch and Julia Suess-Reyes
Family firms (FF) reveal a considerable heterogeneity in their innovation behavior. Due to the successful long-term preservation of their innovation capacity via special resources…
Abstract
Purpose
Family firms (FF) reveal a considerable heterogeneity in their innovation behavior. Due to the successful long-term preservation of their innovation capacity via special resources and routines, multi-generational FF are of special interest in terms of learning from good practices. Against this background, the purpose of this paper is to ascertain principles for successful innovation behavior in long-term successful FF and to contribute to bridging the theory-practice gap.
Design/method/approach
Results are generated by analyzing innovation and innovation processes in five cases of long-term successful FF. On the basis of these good practice cases, the “rules of the game” of innovating are re-constructed using fine and system analyses based on narrative interviews with the FF CEOs.
Findings
Intense reflection on the innovation characteristics of the five good practice cases along with a critical examination of the literature on innovation in FF were used to derive practical suggestions for FF in the form of 11 principles for FF taking a proactive interest in innovation.
Practical implications
The 11 generated principles of successfully innovative FF were validated by FF CEOs who confirmed the practical relevance of these principles as valuable guidelines for successful innovation. Owners and managers may reflect on these principles against the background of the innovation behavior of their firms and adapt them to their contextual conditions.
Originality/value
These principles serve as tangible suggestions for developing adequate innovation management strategies for individual FF. Furthermore, two FF CEOs were invited to comment on the viability of principles based on their comprehensive practical experience.
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Minelle E. Silva, Morgane M.C. Fritz and Wael Hassan El-Garaihy
This paper presents an investigation into the ways the term “practice” is commonly referenced in supply chain management academic papers. Scholars have not yet developed a common…
Abstract
Purpose
This paper presents an investigation into the ways the term “practice” is commonly referenced in supply chain management academic papers. Scholars have not yet developed a common understanding of the meaning and do not use practice theories when examining practices related to sustainability management in supply chains. Hence, the authors highlight theoretical gaps and make recommendations for future research.
Design/methodology/approach
Grounded in a systematic literature review of 232 peer-reviewed papers published in operations and supply chain management journals, a qualitative content analysis was conducted using both a deductive and an inductive approach.
Findings
Results show that supply chain sustainability (SCS) scholars seem barely interested in increasing the understanding of the term “practice,” widely used in the literature to refer to a practical context. Moreover, a clear distinction between being practical and using practice theories to study SCS practices is needed. A descriptive and critical analysis revealed eight key supply chain practices connected to sustainability, with a clear reflection on their meaning. As awareness of practice theories for research on SCS is limited, few recommendations for researchers and practitioners were identified.
Originality/value
Unlike prior literature reviews, the authors reinforce the need to increase the maturity of the SCS field by going beyond superficial theoretical building. Practice theories pathways are provided to enlighten scholars on how to avoid using the term “practice” as taken-for-granted and on how to deal with SCS research and practice.
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Neil Aaron Thompson and Edina Illes
Despite the gains that have been made by adopting contemporary theories of practice in entrepreneurship studies, the field still lacks a comprehensive practice theory of…
Abstract
Purpose
Despite the gains that have been made by adopting contemporary theories of practice in entrepreneurship studies, the field still lacks a comprehensive practice theory of entrepreneurial learning. In this article, we develop a practice theory of entrepreneurial learning by elaborating on the relations between practicing, knowing and learning.
Design/methodology/approach
Using a video ethnography of a two-day “Startup Weekend for Refugees” event in Amsterdam, our aim is to further theorise the relational, material and embodied nature of entrepreneurial learning through analysing video fragments of naturally occurring practices.
Findings
Our findings demonstrate that entrepreneurial learning transpires through, and is emergent from, practices and their relations. On the one hand, practitioners learn to competently participate in various practices by sensing, observing and experimenting with the meaning of others' gestures and utterances. On the other, the learning of new opportunities for value creation emerges as practitioners connect various practices to one another through translation.
Originality/value
This article contributes by illustrating and explaining real-time instances of learning to develop a practice theory of entrepreneurial learning. This contributes to the literature by detailing the relations between learning, knowing and practising entrepreneurship, which leads to a novel alternative to existing individual- and organisational-level learning theories.
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Michael C. Ottenbacher, Graciela Kuechle, Robert James Harrington and Woo-Hyuk Kim
The purpose of this paper is to investigate the effect of consumer sustainability attitudes and quick service restaurants (QSRs) practices along with the willingness of consumers…
Abstract
Purpose
The purpose of this paper is to investigate the effect of consumer sustainability attitudes and quick service restaurants (QSRs) practices along with the willingness of consumers to pay a premium for sustainability efforts.
Design/methodology/approach
A random sample of QSR customers in Germany resulted in 428 completed surveys. First, common factor analysis was conducted to assess the summated scales related to the sustainable behavior of customers, the importance attached by them to the different dimensions of sustainability and the extent to which customers perceive that QSR implement such practices. Second, the effect of these summated scales on the willingness to pay a premium (WTPP) for sustainability practices were assessed by means of a logistic regression.
Findings
The findings indicated that WTPP for sustainability efforts is primarily driven by internal beliefs and behaviors of consumers themselves rather than actions by QSR firms. Furthermore, when comparing five major QSRs, QSR brands did not appear to create a strong point of differentiation in their sustainability practices in the minds of frequent QSR consumers in the context of this study.
Practical implications
Implications of these results suggest that a growing number of consumers place high importance on sustainability and engage in personal sustainability practices that impact behaviors such as QSR selection and a WTPP for QSR brands and products that are perceived as implementing sustainable practices.
Originality/value
This paper addresses a gap by assessing drivers of willingness of QSR customers to pay a premium for sustainable practices and if QSR brands sustainability practices differ in the minds of consumers.
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Jan A. Pfister, Peeter Peda and David Otley
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…
Abstract
Purpose
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.
Design/methodology/approach
The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.
Findings
The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.
Originality/value
The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
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Assunta Di Vaio, Luisa Varriale, Maria Lekakou and Matteo Pozzoli
This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17…
Abstract
Purpose
This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research Conference on Tourism, through the lens of stakeholder theory.
Design/methodology/approach
This study focuses on the analysis of partnerships and collaborative governance of cruise corporations’ endeavours to meet the UN 2030 Agenda. This study is supported by the sustainability disclosure framework and stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to describe, analyse and map, through multi-stakeholder partnerships, the sustainability initiatives and practices adopted by cruise corporations. A systematic manual content analysis has been developed on sustainability reporting published by corporations.
Findings
According to the descriptive and instrumental approaches and the dependence resources construct of the stakeholder theory, this study highlights the typology and nature of partnerships with SDGs, and their strategic role in achieving them, although cruise corporations do not highlight in their sustainability reporting the measures of effectiveness regarding the relationship between single partnerships and targets reached for each SDG.
Practical implications
Recommendations at the managerial level are put forward to support cruise corporations’ initiatives and practices to meet UN 2030 Agenda. This study suggests to governors of corporations the cooperation between the cruise industry and institutions at the local, national and international levels for promoting institutional interventions at the infrastructure and economic level.
Originality/value
This study provides further insights into the under-researched topic of sustainability disclosure within the cruise industry, adopting the lens of stakeholder theory from the partnerships’ perspective. To the best of the authors’ knowledge, this is the first study to adopt the analysis of the SDG practices under the lens of the stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to identify, map and analyse the multi-stakeholder partnerships as an enabling key to meet UN 2030 Agenda in the cruise industry.
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The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings.
Abstract
Purpose
The purpose of this paper is to offer a new and more elaborate view of the relationship between information and knowledge in accountability settings.
Design/methodology/approach
The study investigates how knowledge is accomplished when accountability is demanded. The “knowing-in-practice” perspective (Lave, 1988; Orlikowski, 2002; Pentland, 1992) is introduced to theorise knowledge as the ability to purposefully go on with practice and information as a resource that may contribute to this knowledge. Empirically, the study investigates Nordic investors’ engagement with companies addressing environmental, social, and governance issues.
Findings
The findings illustrate how information may contribute to knowledge in an accountability setting. Whether or not the information contributes to knowledge in the accountability setting depends on the information’s origin, convergence with other accounts, and use in contradicting and disproving executives’ information. The analysis also shows how knowledge in accountability settings may be achieved without information – for example, by enacting theories.
Research limitations/implications
The study suggests that research should more carefully distinguish between knowledge and information. According to the perspective used here, knowledge is the ability to purposefully go on with practice. Information is one of many resources that can contribute to knowledge.
Practical implications
This study provides insight into the relationship between accounting systems and the practice of demanding accountability. Such understanding is valuable when designing accounts-based governance and civil regulation, such as for addressing sustainability issues, as in this study.
Originality/value
The study challenges the view of knowledge as a representation or factual commodity, and provides a new and more elaborate view of the relationship between information and knowledge in accountability settings by introducing the knowing-in-practice perspective to the accounting literature.
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