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1 – 10 of 118Johannes 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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Katie Lupton and Christine Samy
For years, there has been an appalling crisis developing – that of the state of our planet. Humanity has become disconnected from nature, with devastating consequences. We are in…
Abstract
Purpose
For years, there has been an appalling crisis developing – that of the state of our planet. Humanity has become disconnected from nature, with devastating consequences. We are in an emergency state: a crisis of perception (HRH et al., 2010, p. 6). This paper puts forward a conceptual model for harmony restoration through tourism entrepreneurship.
Design/methodology/approach
In developing the proposed framework, the authors have adopted the seven core principles of Richard Dunne of the Harmony Project, inspired by HRH The Prince of Wales’s vision set out in his book “Harmony: A new way of looking at our world”. The authors propose that developing entrepreneurial tourism in respect of the harmony principles would enhance the industry and act as a platform to educate those that engage with it.
Findings
In this conceptual viewpoint paper, the authors draw upon the harmony principles to provide a cohesive framework for restoring harmony through entrepreneurship in tourism. The premise of our framework is that for the tourism industry to become more regenerative and transformative, it requires the continuing contributions of the entrepreneurs involved (De Lange and Dodds, 2017; Kirby, 2020).
Originality/value
The suggested framework builds on the work of David Kirby (2020) and epitomises a step toward harmony restoration through tourism and entrepreneurship, thus contributing to future research seeking to explore a novel and encircling approach to regeneration and tourism entrepreneurship. The paper provides a foundation for policy making to promote harmonious entrepreneurship practices in the tourism field.
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Andrea Patrucco, Christine Mary Harland, Davide Luzzini and Federico Frattini
Suppliers are essential partners in innovation projects, as they own resources, knowledge assets and capabilities that complement those of buying firms. In today’s competitive…
Abstract
Purpose
Suppliers are essential partners in innovation projects, as they own resources, knowledge assets and capabilities that complement those of buying firms. In today’s competitive environment, firms may choose to collaborate with suppliers beyond dyads, forming triadic or three-party relationships. Using the theoretical lens of the relational view (RV), this study aims to explore what type of triad configurations firms use to govern supplier relationships in collaborative innovation projects, how they choose to share resources and implications for project performance.
Design/methodology/approach
The authors use interview data from buyers and suppliers in six case studies of firms involved in ten collaborative innovation projects. The four constructs of the RV are used to observe how firms govern triadic relationships, combine complementary resources, invest in relationship-specific assets and manage information and knowledge exchange with and between suppliers in innovation projects.
Findings
Four archetypes of triadic relationships in innovation projects – labeled Triangle, A-frame, D-Frame and Line – are presented and characterized in terms of their structural and relational features. The authors discuss how each triad archetype is applicable to different innovation projects according to specific project characteristics.
Originality/value
This study is pioneering in its empirical examination of triadic relationships in collaborative innovation projects. It provides a novel typology of four archetypes of triad from the perspective of collaborative relationships with suppliers. Through applying the RV, it advances understanding of how triadic relationships are governed, how they invest in relationship-specific assets, how they combine complementary resources and how they exchange knowledge and information in each type of triad appropriate to different innovation project settings. To date, much of the extant literature has focused on dyads.
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John Garger, Paul H. Jacques, Brian W. Gastle and Christine M. Connolly
The purpose of this paper is to demonstrate that common method variance, specifically single-source bias, threatens the validity of a university-created student assessment of…
Abstract
Purpose
The purpose of this paper is to demonstrate that common method variance, specifically single-source bias, threatens the validity of a university-created student assessment of instructor instrument, suggesting that decisions made from these assessments are inherently flawed or skewed. Single-source bias leads to generalizations about assessments that might influence the ability of raters to separate multiple behaviors of an instructor.
Design/methodology/approach
Exploratory factor analysis, nested confirmatory factor analysis and within-and-between analysis are used to assess a university-developed, proprietary student assessment of instructor instrument to determine whether a hypothesized factor structure is identifiable. The instrument was developed over a three-year period by a university-mandated committee.
Findings
Findings suggest that common method variance, specifically single-source bias, resulted in the inability to identify hypothesized constructs statistically. Additional information is needed to identify valid instruments and an effective collection method for assessment.
Practical implications
Institutions are not guaranteed valid or useful instruments even if they invest significant time and resources to produce one. Without accurate instrumentation, there is insufficient information to assess constructs for teaching excellence. More valid measurement criteria can result from using multiple methods, altering collection times and educating students to distinguish multiple traits and behaviors of individual instructors more accurately.
Originality/value
This paper documents the three-year development of a university-wide student assessment of instructor instrument and carries development through to examining the psychometric properties and appropriateness of using this instrument to evaluate instructors.
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