Search results

This paper investigates whether career capital (CC) development abroad, expatriate type, career type and career stage affect expatriates' career success in terms of perceived marketability and the number of promotions.

The study presents findings from a 2020 follow-up study among 327 expatriates, including assigned expatriates (AEs) (n = 117) and self-initiated expatriates (SIEs) (n = 220), who worked abroad in 2015 and 2016. Among that group, 186 had continued their international career, while 141 had repatriated. Structural equation modeling with robust maximum likelihood estimation was used to test this study's hypotheses. MPlus 8.6 software supported the analysis.

The study outlines that CC developed abroad positively impacts perceived marketability and the number of promotions. Second, repatriates reported a greater degree of perceived marketability than those continuing an international career. Career type did not predict the number of promotions. The expatriate type did not influence any of the career success measures. Finally, expatriates in their late-career stage did not achieve a similar level of career success as those in other career stages.

All the expatriates were university-educated Finnish engineers and business professionals, and the career benefits of expatriation could differ for different sample groups. The study calls for more context-sensitive global careers research. The findings have positive implications for self-guided career actors considering working abroad. Organizations could focus more of their global talent attraction, management and career efforts on SIEs.

To analyze the impacts of these four antecedents on the career success of expatriates, the authors cooperated with two Finnish labor unions in 2020 to explore the careers of 327 expatriates, having surveyed the same group in 2015/2016. Such follow-up studies are not very common in expatriation research since it is difficult to keep track of expatriates who change locations and employers.

The purpose of this paper is to study the crisis management process for project-based organizations (PBOs) by developing a comprehensive model and propositions.

This paper is based on a conceptual study. A literature review is considered a primary source for studying contemporary research, including 171 publications in total, which embody qualitative, quantitative, conceptual and theoretical studies. For data analysis, content analysis is used, which is comprised of descriptive and thematic analysis.

This study identifies five imperative elements of crisis management for PBOs which include (1) sense-making (information gathering and crisis interpretation), (2) decision-making (accurate and timely decision), (3) response (reactive response), (4) outcome (success/failure) and (5) learning. Based on these findings, this study proposes an integrative model of the interplay between sense-making, decision-making, response, outcome and learning. Furthermore, the findings lead to propositions for each of the elements. The paper contributes to the literature on dynamic capability theory.

This paper explores the crisis management process for PBOs. The proposed model deepens the understanding of the practices and processes of project-based crisis management.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

An underlying assumption in the shared mental model (SMM) literature is that SMMs improve whilst team members work together for longer. However, whether dyad members indeed have higher perceived SMMs with higher shared tenure has not been explored. This study aims to, therefore, firstly, investigate this idea, and we do so by focusing on perceived SMMs at the dyadic level. Secondly, because in today’s fast-paced world perceived SMMs often need to be built quickly for dyads to perform, we assess if goal interdependence can reduce the dyadic tenure required for higher perceived SMM similarity. Thirdly, we analyse if these processes are related to dyadic performance.

We collected a dual-source sample of 88 leader–member dyads across various industries. We conducted PROCESS analyses to test their first-stage moderated mediation model.

Results showed that dyadic tenure was positively related to perceived SMM similarity, and that goal interdependence moderated this relationship. Additionally, perceived SMM similarity mediated the relationship between dyadic tenure and dyadic performance. Lastly, the overall moderated mediation model was supported.

We contribute to the perceived SMM literature by: investigating perceived SMMs in dyads, testing a key idea regarding the influence of dyadic tenure on perceived SMMs and investigating how goal interdependence may prompt perceived SMM similarity earlier in dyadic tenure and, ultimately, improve dyadic performance.

This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines.

This paper uses a structured literature review methodology and applies “insight-critique-transformative redefinition” framework to interpret the findings, develop critique and formulate future research directions.

This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA.

This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced.

This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA.

To the best of the authors’ knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

Despite the considerable increase in research on entrepreneurship education, few studies examine the role of entrepreneurship educators. Similarly, most frameworks from entrepreneurship education recognize the educator’s importance in facilitating instruction and assessment, but the factors influencing the educator role are not well understood. According to the identity theory, personal factors including self-efficacy, job satisfaction and personal values influence the perspective of self, significance and anticipations that an individual in this role associates with it, determining their planning and actions. The stronger the role identity the more likely entrepreneurship educators will be in effectively developing their entrepreneurial skills as well as the overall learning experience of their students. The objective of this study is to pinpoint the factors that affect entrepreneurial role identity.

Drawing upon the identity theory, this study developed a theoretical framework and carried out an empirical investigation involving a survey of 289 entrepreneurship educators across the globe. Structural equation modeling (SEM) technique was applied to analyze and explore the factors that impact the identity of the educators in their role as entrepreneurship teachers.

The findings show that the role identity of entrepreneurship educators is significantly influenced by their self-efficacy, job satisfaction and personal values. Among these factors, self-efficacy and job satisfaction have the most significant impacts on how educators perceive their role. The implications of these results and directions for future research are also discussed.

The novelty of the current study is derived from its conceptualization of the antecedents of role perception among entrepreneurship educators. This study stands out as one of the earliest attempts to investigate the factors that shape an individual’s scene of self and professional identity as an entrepreneurship educator. The significance of comprehending the antecedents of role perception lies in the insights it can offer into how educators undertake and execute their role, and consequently, their effectiveness in teaching entrepreneurship.

The National Association for Professional Development Schools (NAPDS) recognizes that there is a tendency for the term “PDS” (Professional Development School) to be used as a catch-all for various relationships that constitute school–university partnership work. The intent of this NAPDS statement is to assert the essentials, or fundamental qualities, of a PDS. NAPDS encourages all those working in school–university relationships to embrace the Nine Essentials of PDSs communicated in this statement. The Essentials are written in tangible, rather than abstract, language and represent practical goals toward which work in a PDS should be directed.

Policy statement.

NAPDS maintains that these Nine Essentials need to be present for a school-university relationship to be called a PDS. Without having all nine, the relationship that exists between a school/district and college/university, albeit however strong, would not be a PDS. How individual PDSs meet these essentials will vary from location to location, but they all need to be in place to justify the use of the term “PDS.”

For those in established PDSs, some aspects of this document will be confirmed, while other aspects may be identified as needing attention. For those aspiring to establish PDSs, the authors offer this statement as a useful guide for their work. NAPDS invites individuals involved in school–university partnerships to share this statement with colleagues in the spirit of continuous improvement. By coming to terms with the challenges and opportunities inherent in this statement, the study can collectively fulfill the vision of this remarkable and distinct partnership called PDS.

This policy statement articulates how the Nine Essentials are the foundation of PDS work.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

To increase the understanding of how entrepreneurship education impacts entrepreneurial careers, the purpose of the paper is to investigate the role that a venture creation program (VCP) might have in mitigating or surpassing a lack of other antecedents of entrepreneurial careers. In particular, the authors focus on entrepreneurial pedigree and prior entrepreneurial experience.

Data from graduates of VCPs at three universities in Northern Europe were collected through an online survey. Questions addressed graduate background prior to education, yearly occupational employment subsequent to graduation and graduates' own perceptions of entrepreneurial activity in employment positions. The survey was sent to 1,326 graduates and received 692 responses (52.2% response rate).

The type of VCP, either independent (Ind-VCP) or corporate venture creation (Corp-VCP), influenced the mitigation of prior entrepreneurial experience. Prior entrepreneurial experience, together with Ind-VCP, made a career as self-employed more likely. However, this was not the case for Corp-VCP in subsequently choosing intrapreneurial careers. Entrepreneurial pedigree had no significant effect on career choice other than for hybrid careers.

Entrepreneurial experience gained from VCPs seems to influence graduates toward future entrepreneurial careers. Evidence supports the conclusion that many VCP graduates who lack prior entrepreneurial experience or entrepreneurial pedigree can develop sufficient entrepreneurial competencies through the program.

This study offers novel evidence that entrepreneurship education can compensate for a lack of prior entrepreneurial experience and exposure for students preparing for entrepreneurial careers.