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Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.

The purpose of this paper is to examine the drug use and criminal justice factors related to hepatitis C virus (HCV) antibody reactivity among rural women in the USA recruited from local jails.

Analyses included 277 women with a history of injection drug use from three rural jails in Kentucky. Participants completed health and drug use questionnaires and received antibody testing for HCV.

The majority of women tested reactive to the HCV antibody (69 percent). Reactivity was associated with risk factors, such as unsterile needle use. Criminal justice variables, including an increased likelihood of prison incarceration, an earlier age of first arrest, and a longer incarceration history, were associated with HCV reactive tests. Participants also endorsed several barriers to seeking healthcare before entering jail that were more prevalent in women testing HCV reactive regardless of HCV status awareness before entering jail.

Injection and high-risk sharing practices as well as criminal justice factors were significantly associated with HCV reactivity. Future research and practice could focus on opportunities for linkages to HCV treatment during incarceration as well as during community re-entry to help overcome real or perceived treatment barriers. The current study highlights the importance of the criminal justice system as a non-traditional, real-world setting to examine drug use and related health consequences such as HCV by describing the association of high-risk drug use and criminal justice consequences with HCV among rural women recruited from local jails.

Performance measurement and the balanced scorecard is becoming ubiquitous. However, this paper will argue that some of the early work on performance measurement and management conducted in the early part of the twentieth century has been overlooked by more recent writers. In particular, prediction in today’s literature is not the same concept as that developed by Dr Walter Shewhart in the 1920s. This paper traces the development of performance measurement from its accounting and operational roots until today and concludes that current use of performance measurement could benefit from earlier developments. In particular, the paper argues that the current obsession with testing success maps has limitations as they view the world as being static – relationships holding for all time. The paper proposes that a more dynamic view is taken to these relationships so managers do not become trapped in an outdated strategy map.

Research on the service–profit chain (SPC) provides important insights regarding how organizations attain service excellence. However, this research stream does not shed light on the mechanisms by which service organizations sustain such excellence, despite the struggles of many organizations to do so. Thus, the purpose of this paper is to develop the SPC as a more dynamic system characterized by feedback loops, accumulation processes, and time delays based on the service operations, human resources, and marketing literatures.

The authors posit the feedback loops operate as virtuous cycles, such that increases in customer perceptions of service quality and in profit margins lead to subsequent increases in the quality of the internal working environment, which ultimately reimpacts performance in a positive way, and so on. The authors test the hypotheses using five years of archival data on 417 full-service US hotels. The unique data set combines longitudinal data from multiple functions, including employee assessments regarding their tools, practices, and abilities to serve customers, customer perceptions of service quality, and objective measures of financial performance.

The authors find support for the idea that some organizations provide customers with high-quality service over time by reinvesting in the inputs responsible for generating the initial success, i.e., in various aspects of the internal working environment.

The analysis of 417 hotels from a single firm may influence the extent to which the findings can be generalized.

By expanding the boundaries of previous conceptual and empirical models investigating SPCs, the authors offer a deeper understanding of the cross-functional character of modern operational systems and the complex dynamics that these systems generate.

Cell formation design in cellular manufacturing systems (CMS) has been the focus of recent manufacturing research literature. A great amount of research has been published addressing either technical issues (e.g. part‐machine grouping algorithms) or operational issues (e.g. planning and scheduling in the CMS). Research addressing strategic issues in cell formation design has been minimal. Addresses strategic considerations in cell formation design, specifically, the linkage and relationships between specific cell design issues and the firm′s competitive advantage in the marketplace. It is demonstrated that cell formation design decisions must be addressed in alignment with the firm′s strategic plan and manufacturing competitive priorities.

The aim of this paper is to develop an overarching framework to better understand drivers of performance in third‐party logistics (3PL) linked to the operations strategy literature.

A path model is specified and estimated based on constructs and relationships grounded in the literature, as well as self‐developed constructs, using empirical data from 159 3PL providers in Hong Kong.

Some dimensions of internal and external environments have positive influences on differing operations emphases. Furthermore, operational performance is positively affected by corresponding operations emphases and functional involvement. Finally, good operational performance can bring about better financial performance. However, strict adherence to the low cost operations emphasis will lead to worse financial performance.

This research provides a novel overarching framework to link competition in the market place, challenges in the operations and functional involvement through operations emphases to operational and financial performance.

The purpose of this paper is to perform an integrative analysis, mapping the main areas of the celebrity endorsement literature of the last 20 years, offering a taxonomy of subject subareas and a research agenda for the topic.

The research was divided into two stages: the first was a systematic review of literature, and the second consisted on complementary information based on the generation and analysis of the maps elaborated by the VOSviewer software based on the data collected. The searches for the data occurred between the months of January and March of 2017.

The paper provides a decentralization framework in terms of authors regarding the celebrity endorsement. The country with the largest number of research works in the area is the USA; also, the paper reveals the most cited document, also the main journals about the theme, the main keywords, the main authors and their discussions. Thereafter, the paper presents tables containing the main author’s and respective theme inside celebrity endorsement.

One possible limitation of the research is that it was performed only in the Scopus database, and it may be suggested as future searches that other databases are included as well.

The results of this paper can serve as a facilitating guide for researchers and for managers that want to know more about the topic.

A categorization table was proposed containing the subthemes of celebrity endorsement that were discussed in the last 20 years and a list of their respective authors, including the following subjects: cultural comparison, congruence, adverse effects, efficacy and intention to purchase, marketing destinations, social media, models and reviews, multiple endorsements, social policy, values of brand/economic.

The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic.

We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies.

The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research.

It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done.

The study is an original review of the PM literature to identify the latest trends in the field.