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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.

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.

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.

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.

Online knowledge communities have emerged as crucial places for knowledge and risk management in the face of systemic risks. The vitality of online knowledge communities requires users’ active engagement. This research paper aims to explore how text complex level and text analytic level as effective risk knowledge design leverages encourage users’ engagement under different “riskification” levels.

This paper performs linguistic analysis on 210 TED talk transcripts and 38,377 comments from 2002 to 2018. The authors construct the variable of text complex level and conduct ordinary least squares regressions to test the relationships among text complex level, text analytic level and user engagement under different levels of “riskification” in the online knowledge community.

High text complex level decreases engagement, while high text analytic level increases engagement. A high level of “riskification” exaggerates the negative effect of text complex level but diminishes the positive effect of the text analytic level.

This research advances knowledge management by highlighting users’ engagement and responding to shared risk knowledge from a different perspective than knowledge supply. The focus on risk communication in online knowledge communities broadens the scope of knowledge management literature beyond the confines of organizations. To the best of the authors’ knowledge, this research is among the first studies to propose risk knowledge design approaches for communicating systemic risks.

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.

The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm s stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditors’ reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.

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  CICA/AICPA Research Study on Continuous Auditing (1999)

CICA/AICPA Research Study on Continuous Auditing (1999)

Companies must disclose certain information on a current basis.

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  Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

The length of stay (LoS) is of major importance from the perspective of the management of tourist destinations. As tourists heavily rely on the online reviews of other travelers as a primary information source, this study aims to empirically examine how the LoS can influence the online reviews for hotels, with special emphasis on the textual review content.

This study analyzes online review data collected from Booking.com by using the Linguistic Inquiry and Word Count program to operationalize review depth, analytical thinking and the authenticity reflected in customer reviews. Based on the analyzed data, this study used a series of regression analyses to understand the impacts of the LoS on online reviews.

The author’s analysis found that a longer stay at a hotel causes consumers to be more likely to post online reviews that not only include a numerical rating as well as written content but also lengthier and more detailed descriptions of their hotel experiences. Further analysis found that the LoS at hotels causes systematic differences in the linguistic attributes of the review content. Specifically, consumers who stay longer tend to write reviews with more analytical information, resulting in consumers perceiving the online reviews as more authentic.

Although the LoS has been considered a significant issue in tourism, studies examining the impact of different lengths of stay on consumers’ post-purchase behaviors are limited. In this light, the author’s findings demonstrate how the LoS can change the linguistic attributes of online reviews. It expands the body of knowledge of the LoS in tourism.

This study represents the first attempt to empirically examine and reveal how the different length of stay at a hotel systemically influences consumer review-posting behaviors.

The purpose of this study is to examine how the usage of mobile devices influences text-posting behavior in the online review-generation process. This study attempts to improve the understanding of the negative impacts of mobile channels on the quality of online reviews.

The authors develop a series of hypotheses to investigate the text-posting behaviors with mobile device usage. To examine the authors' hypotheses, the authors collect online reviews posted in London hotels on Booking.com. The authors first use a logistic regression model to examine the relationship between the usage of mobile devices and text-posting behavior. Then, the authors explored the characteristics of textual content in mobile reviews compared to reviews written via traditional devices.

The authors' finding shows that the use of mobile devices negatively influences text-posting behavior. Compared to traditional devices, consumers are less likely to post texts in their reviews with mobile devices. Although consumers decide to post text comments in consumers' reviews, the quality of textual content is relatively low – short in length, with limited analytical thinking and less authenticity.

To the best of the authors' knowledge, no study has attempted to explore text generation in review-posting behaviors in the context of mobile channels. Also, the authors' findings show the negative effects of using mobile channels on the value of generated information, which is counterintuitive to previous research.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.

The process approach to multi-level organizational behavior is based on the assumption that multi-level organizational behavior is processual in nature. This article defines group and organizational processes and their representation as process frameworks. Both functional and inclusional classes of levels exist, each of which has at least five categories of levels. All ten categories are special cases of process frameworks. This article provides examples of each category level, which it uses to illustrate new models of organizational work, extended models of interdependence, a new typology of theories based on their levels of processes, and a new tool for survey research called knobby analyses. After explaining the basic idea of knobby analysis, the article briefly describes the processual theory of the organizational hologram, the use of linear programming, and causal-chain analysis to provide multi-level explanations of employee opinion data. These ideas are embodied in conducting a strategic organizational diagnosis, which is the first stage of organizational design. Organizational design encompasses multiple stages, each of which itself involves multiple, multi-level phenomena and analyses. The basic point is that the processual nature of multi-level organizational phenomena gives more hope for improvements in theory building and their application if one uses the process approach rather than a variable approach.

This article compares inter-organizational (IO) interaction and inter-organizational information systems (IOS) to support IO interaction in public and private sectors. The purpose of the article is to explore and discuss differences and similarities between e-government and e-business focusing IOS and interaction. This is done in order to facilitate learning between the two fields. The point of departure is two case studies performed in private and public sectors.

A comparative study of two cases in two sectors (private and public) is conducted. IO concepts from industrial markets that characterize an IO relationship (continuity, complexity, symmetry, and formality) and concepts that describe dimensions of such relationships (links, bonds, and ties) are used as analytical lenses. The empirical case study data, mainly generated from interviews, have been analyzed in a qualitative, interpretive way, using these central IO concepts from industrial markets (the IMP approach). This approach is in line with a strategy to use theory as a part of an iterative process of data collection and analysis.

The findings in the present study show that there are several similarities concerning interaction in relations between organizations in the two sectors. There are also differences depending on the level of analysis (empirical level vs analytical level). The study shows the need to be explicit regarding organizational value, end-customer or client/citizen value and the type of objects that are exchanged in the interaction. This is presented in the article together with suggested refinements of the analytical framework used for understanding IO interaction. The latter finding is a contribution to the general field of interaction and network studies and also a contribution to the e-government field.

This article is a point of departure to facilitate learning between the public and the private sectors focusing on IO relations and IOS. Learning between the two sectors is needed for researchers in the two areas as well as policy makers and practitioners developing e-government interaction and IOS.

There are few articles addressing learning between the private and the public sector within the e-government area. Not at least when focusing IO issues. There is also a tendency that wheels are reinvented in the sectors and in the e-government research area. An important initiative in this article is to contribute in filling this gap by providing examples of a comparative analysis as well as understanding of how to perform such analyses of IO interaction.

The purpose of this paper is to explicate deeper structures in manufacturing strategy (MS) formation processes, in order to advance process understanding. This would be useful in identifying and nurturing appropriate forms of MS formation within specific organisational settings.

Nine case studies in the Australian metal products, machinery and equipment manufacturing sectors, guided by the grounded theory approach.

Deeper structures in MS processes represent linear and parallel, convergent and divergent, sequential and iterative progression of strategic initiatives across four broad phases identified as: initiation, consolidation, commitment and realization. The multiple progressions are explained by the nature of strategic initiatives, the causal relationships between the phases or modes and the influence of internal and external organisational contextual factors. The aggregate patterns are presented in the form of a conceptual model.

The conceptual model needed to be tested with a large sample of data using statistical techniques to improve its external validity. Causal relationships explored in this study may be further strengthened using longitudinal qualitative studies.

The findings are grounded in empirical data. The model presented using simple formalisms is capable of providing rich insights in aggregate terms. As such, it is expected to hold a natural appeal to practitioners. If the findings can find their way into MS pedagogy, they can make a more substantial and progressive contribution to MS practice.

The findings of this study have corroborated and explained the findings of several recent studies that have uncovered alternative forms of MS formation. The deeper understanding of MS process developed in this study contributes to theory‐building with the added significance that this study has successfully crossed the traditional analytical boundaries.

The purpose of this paper is to build on contemporary intersectional literature to develop a grounded methodological framework for the study of social differences.

A systematic literature review serves as the foundation for a discussion of the challenges associated with intersectional research. The findings assist in positioning the proposed methodological framework within recent intersectional debates.

The review shows a rise in intersectional publications since the birth of the “intersectionality” term in 1989. Moreover, the paper points to four tensions within the field: a tension between looking at or beyond oppression; a tension between structural-oriented and process-oriented perspectives; an apparent incommensurability among the macro, meso, and micro levels of analysis; and a lack of coherent methodology.

On the basis of the highlighted tensions in contemporary research as well as the limitations of that research, the present presents a methodological framework and a discussion of the implications of that framework for the wider diversity literature.

The paper suggests an empirically grounded approach to studying differences. This provides an opportunity, for scholars and practitioners, to reassess possible a priori given assumptions, and open up to new explorations beyond conventional identity theorization.

The paper suggests a need for an empirically grounded approach to studying social differences, which would not only create an opportunity to reassess common assumptions but also open up for explorations beyond conventional identity theorizations.

The framework departs from traditional (critical) diversity scholarship, as it is process oriented but still emphasizes stable concepts. Moreover, it does not give primacy to oppression. Finally, it adopts a critical stance on the nature of the macro, meso, and micro levels as dominant analytical perspectives. As a result, this paper focusses on the importance of intersectionality as a conceptual tool for exploring social differences.