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1 – 10 of 14Adedapo Oluwaseyi Ojo, Olawole Fawehinmi, Christine Nya-Ling Tan and Oluwayomi Toyin Ojo
In recent years, Malaysia has seen a dramatic change in the landscape of financial transactions due to the fast growth of mobile payment systems. This study aims to examine the…
Abstract
Purpose
In recent years, Malaysia has seen a dramatic change in the landscape of financial transactions due to the fast growth of mobile payment systems. This study aims to examine the technological, organisational and environmental (TOE) factors of merchants’ adoption intention to use mobile payment platforms essential for the continuing development and profitability of these cutting-edge payment options.
Design/methodology/approach
The research model was developed from the TOE framework and tested with the data collected from 120 merchants in Malaysia. The partial least squares structural equation modelling technique was used in analysing the collected data.
Findings
Technology readiness and competitor pressure were directly related to merchants' mobile payment adoption intention and indirectly through perceived strategic value. Also, perceived ease of use and perceived strategic value were significant predictors of the adoption intention of mobile payment.
Originality/value
This model demonstrates the relevance of TOE in explaining merchants' mobile payment adoption intention, with implications for policy and strategy to support the broader adoption of mobile payment platforms in Malaysia.
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Johannes Thaller, Christine Duller, Birgit Feldbauer-Durstmüller and Bernhard Gärtner
Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals…
Abstract
Purpose
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.
Design/methodology/approach
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.
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…
Abstract
Purpose
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.
Design/methodology/approach
Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).
Findings
Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.
Originality/value
Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.
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Luca A. Breit and Christine K. Volkmann
The developing field of entrepreneurial marketing reflects input from both marketing and entrepreneurship. Since the early 1980s, it has evolved heterogeneously, without a…
Abstract
Purpose
The developing field of entrepreneurial marketing reflects input from both marketing and entrepreneurship. Since the early 1980s, it has evolved heterogeneously, without a coherent theory, leading to complex scholarly views. Therefore, this literature review aims to shed light on the recent developments, reveal various research perspectives related to entrepreneurial marketing and derive future research avenues.
Design/methodology/approach
To account for recent scientific contributions and establish a more transparent view of divergent insights, the systematic literature review reported herein covers 207 peer-reviewed journal articles published after the “Charleston Summit” over 12 years (2010–2021) and details their contributions based on descriptive and inductive thematic analysis.
Findings
First, a descriptive analysis illustrates recent scientific developments indicating that entrepreneurial marketing is a vibrant research field with a continuous increase in publications worldwide and a wide range of research methods applied. Second, the thematic analysis suggests a three-part classification into entrepreneur, business and market perspectives. The authors present the most frequent themes and subthemes within this literature domain, as well as offering a critical assessment of the field that reveals key directions for expanding existing research.
Originality/value
To the best of the authors’ knowledge, this study is the first comprehensive review systematically examining entrepreneurial marketing literature while conducting an in-depth thematic analysis. It enhances current knowledge of the field by extending previous narrative and bibliographic reviews and discussing research directions. Aside from specific research questions, an alternative way to narrow down the multiple research objects is elaborated by critically debating the perspectives.
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The study seeks to contribute to a deeper understanding of the relationship between remediations and participation in new media. By lending some transparency, the analysis hopes…
Abstract
Purpose
The study seeks to contribute to a deeper understanding of the relationship between remediations and participation in new media. By lending some transparency, the analysis hopes to contribute toward generating a critical optics aware of the potentials and pitfalls of emergent media.
Design/methodology/approach
The methodology is visual semiotic analysis. The author make no claim for one, true interpretation or critical judgment about the images.
Findings
In demonstrating some shortfalls of Instagram affordances, the analysis shows how social media sites can develop tools that encourage users to engage in civic consciousness and respectful political debate. The study makes clear that new media tools can hamper or aid participatory logics.
Originality/value
To author’s knowledge, no other study that has analyzed remediated images related to the controversial confirmation of Brett Kavanaugh to the U.S. Supreme Court. It is also important to place these images in the contexts of “iconicity” in emergent media (a concept increasingly being eroded in new media environment).
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Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin
This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…
Abstract
Purpose
This study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate accountability for asbestos-contaminated products.
Design/methodology/approach
This study uses the Goffmanesque perspective on impression management to examine instances of concealed asbestos-related liabilities in corporate accounts vis-à-vis the revealing of such liabilities in counter-accounts.
Findings
The findings show counter-accounts provide significant information on liabilities originating from the exposure of employees and consumers to asbestos. By contrast, the malleability of accounting tools enables companies to eschew accounting disclosures. While the frontstage positive performance of companies served an impression management role, their backstage concealing actions enabled companies to cover up asbestos-related liabilities. These companies used three categories of mechanisms to avoid disclosure of asbestos-related liabilities: concealing via a “cloak of competence”, impression management via epistemic work and a silent strategy of concealment frontstage with strategic reorganisation backstage.
Practical implications
This study has policy relevance as regulators need to consider the limits of corporate disclosures as an accountability tool. The findings may also initiate academic and practitioner conversations about accounting standards for long-term liabilities.
Originality/value
This study highlights the strategies companies use both frontstage and backstage to avoid disclosing asbestos-related liabilities. Through analysis of accounts and counter-accounts, this study identifies the limits of accounting as an accountability tool regarding asbestos-induced diseases and deaths.
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Hang Tran, Lan Anh Nguyen and Tesfaye Lemma
This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in…
Abstract
Purpose
This study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in extractive industries (EIs) towards a sustainable orientation from an actor-network theory (ANT) perspective.
Design/methodology/approach
This study is a literature-based analysis of the calculative property and communicative dimension of accounting in EIs, using the concepts of calculability, assemblage and other related concepts from ANT to identify potentialities and limits of the roles of accounting in this sector.
Findings
While accounting infrastructure can influence social and environmental outcomes, it has not, as yet, led to ecologically and socially sustainable practices in EIs. Calculative properties and the communicative dimension of accounting infrastructure have capabilities to foster the phenomenon of “sustainability” in EIs by valuing, disclosing (reporting) and governing EIs towards a sustainable orientation. Conceptualizing sustainable EIs as a promissory economy, accounting infrastructure serves as a tool not only to represent past performance but also to enact the future: it helps to shape a sustainable future for the industry by informing and triggering behavioural decisions of EIs firms towards sustainable practices.
Research limitations/implications
This conceptual paper is anticipated to stimulate future sustainability accounting research. The research agenda discussed in this paper can be used to enrich our understanding of the role of accounting in sustainability.
Originality/value
This paper charts a direction for future research by interpreting the role of sustainability accounting within networks of sociotechnical relations, using ANT concepts which attach importance to the dualism of nature and society. Conceptualizing sustainability accounting and reporting as an infrastructure, which draws more attention to the relationality characteristic of accounting, the study goes beyond the traditional interpretation of accounting as a mediation device and draws on a contemporary view of accounting by invoking the dynamic relation between accounting and society, in the context of EIs.
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Rita J. Shea-Van Fossen, Janet Rovenpor and Lisa T. Stickney
Data for the case came from public sources, including legal proceedings, court filings and Securities and Exchange Commission filings. The authors perused hundreds of court…
Abstract
Research methodology
Data for the case came from public sources, including legal proceedings, court filings and Securities and Exchange Commission filings. The authors perused hundreds of court documents and identified 28 that were most relevant to this case. The authors also used press interviews with the women highlighted in the case. The authors have no relationship with the company and no one from the company has reviewed the information presented in this case. As the case is drawn from sworn legal testimonies, interviews and related documents in the public domain, the authors did not have to seek approval for publication.
Case overview/synopsis
Pinterest touted itself as “the nicest place on the Internet.” It had an almost 80% female user base and purported to have an inclusive culture that embraced diversity. However, in June 2020, in the wake of the Black Lives Matter protests, two former female employees of color violated their non-disclosure agreements (NDAs) to publicly accuse Pinterest of racial and gender discrimination. In August 2020, Pinterest’s former Chief Operating Officer, Francoise Brougher, filed a lawsuit charging the company with gender discrimination, retaliation and wrongful termination, and authored a public blog post titled, The Pinterest Paradox: Cupcakes and Toxicity, detailing her own experience with the company’s discriminatory culture. Three days later 236 of Pinterest’s 2,545 employees staged a virtual walkout and 445 employees signed a petition in an attempt to change Pinterest’s policies and culture. The case provides a brief overview of Pinterest, including its mission, values and organizational culture, and details several incidents and complaints by female and minority employees. The case questions whether employee complaints are a relatively narrow issue involving disgruntled former employees who did not fit at the organization or a much broader issue involving discrimination and managerial neglect in creating and maintaining a nondiscriminatory, inclusive culture. Students are encouraged to evaluate the situation in which Co-Founder, Board Chair and Chief Executive Officer, Ben Silbermann finds himself, evaluate the actions taken and decide if Silbermann should take any additional actions to address the discrimination claims and ensure a positive culture for all employees.
Complexity academic level
This case is appropriate for graduate and advanced undergraduate level courses in organizational behavior, human resource management and business law or any course where discrimination and workplace culture are discussed.
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Hasan Evrim Arici, Mehmet Ali Köseoglu, Cagdas Aydin, Ceren Aydin and Levent Altinay
This study aims to identify the role of innovation research in formulating the intellectual structure of the hospitality and tourism literature by performing a bibliometric…
Abstract
Purpose
This study aims to identify the role of innovation research in formulating the intellectual structure of the hospitality and tourism literature by performing a bibliometric analysis.
Design/methodology/approach
In total, 6,255 journal articles on innovation were gathered from Scopus and analyzed using co-citation, bibliographic coupling and thematic content analyses. The most influential articles were also carefully read to reveal a nomological network of innovation research in hospitality and tourism scholarship.
Findings
Co-citation analysis reveals that there are six significant clusters in the field of innovation research. Various philosophical underpinnings might be used in different circumstances, with actor-network and Schumpeterian theory playing significant roles. A review of current works using bibliographic coupling reveals five interesting emerging research areas and makes numerous recommendations for when to conduct more studies. A review of influential articles displayed differences between the co-citation and bibliographic coupling analysis findings and produced a framework for further investigation of the knowledge field.
Originality/value
This paper is among the first integrative reviews on innovation research in hospitality and tourism by quantitatively reviewing published articles and qualitatively reviewing the content of the most influential studies.
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Melanie Maksin and Debra J. Bucher
In describing these projects, the authors hope to encourage academic librarians and archivists to participate in, and even facilitate, similar work at their own institutions…
Abstract
Purpose
In describing these projects, the authors hope to encourage academic librarians and archivists to participate in, and even facilitate, similar work at their own institutions. Although both of these projects began in the library and included readings and discussions related to library and archival practices, the most generative conversations rapidly shifted from “how should the library handle these materials?” to “what might this institution do to reckon with its history?” When traditional library practices were de-centered and community perspectives were sought on the college archive, the authors were able to have more inclusive, authentic conversations about the college's history and future.
Design/methodology/approach
This case study explores two projects undertaken at a liberal arts college: a working group and a credit-bearing course intended to reckon with racist, xenophobic or otherwise harmful materials in the college archive. Both projects were informed by the authors' engagement with Tema Okun's White Supremacy Culture and guided by inclusive pedagogies and practices that participants had explored in workshops and within the context of the college's Engaged Pluralism Initiative.
Findings
The working group and the course underscore the centrality of relationships, trust-building and time to the work of addressing difficult histories. The “campus-wide conversations” the authors had hoped to have about the college archive evolved into smaller spaces developed with intention and care. The diverse perspectives of working group members and students in the course demonstrate the value of bringing together viewpoints from outside the library and beyond institutional or disciplinary silos, to consider far-reaching systemic issues.
Practical implications
Many US colleges and universities have begun, or will begin, to investigate the myriad ways in which racism, racial exclusion, or racial violence have marked their institutions and how these troubled legacies persist in the present day. This case study proposes possible approaches that academic libraries and librarians may take to contribute to this essential work.
Originality/value
These two projects propose that work that typically happens solely within libraries and archives (cataloging and description of potentially harmful materials) or within institutional or disciplinary silos (reckoning with legacies of racism and bias) can be discussed, debated, and shared among the campus community. All of the participants in the working group and the course, regardless of their title, role, or academic credentials, bring necessary expertise and experience to these projects. Inclusive practices, when paired with grassroots energy, suggest ways in which a college archive can be used as a site of evidence, reflection, interrogation, and repair.
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