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Open Access
Article
Publication date: 7 February 2024

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…

Abstract

Purpose

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

Design/methodology/approach

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

Findings

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Originality/value

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 8 July 2021

Mark Ovesny and D. Christopher Taylor

In this paper, the authors argue that the blueprint that was organically developed over the course of approximately three centuries, from The Grand Tour to this day, is likely to…

Abstract

Purpose

In this paper, the authors argue that the blueprint that was organically developed over the course of approximately three centuries, from The Grand Tour to this day, is likely to see something close to a repeat in the development of that final frontier.

Design/methodology/approach

The study used the methodology of reviewing the literature and model comparison.

Findings

Opportunities will expand and change along the same trends that lead The Grand Tour to evolve into mass tourism, because as in the past people's perceptions about what is possible and reasonable will change the more common such once fictional ideas become reality.

Originality/value

Nothing is in the current tourism literature, on this topic. This is new and unique.

Details

International Hospitality Review, vol. 36 no. 2
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 6 March 2024

Angela Yung Chi Hou, Christopher Hong-Yi Tao, Kyle Zi-Wei Zhou, Arianna Fang Yu Lin, Edward Hung Cheng Su and Ying Chen

In 2022, the International Network for Quality Assurance (QA) Agencies in Higher Education (INQAAHE) published the new guidelines by adding three QA modules in response to the…

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Abstract

Purpose

In 2022, the International Network for Quality Assurance (QA) Agencies in Higher Education (INQAAHE) published the new guidelines by adding three QA modules in response to the changing higher education landscape. The paper aims to investigate the transformative focus of quality assurance in higher education globally as well as Asian response to three new QA modules according to the INQAAHE ISGs.

Design/methodology/approach

The research conducted a quantitative approach for data collection. An on-line survey was conducted to perceive QA practices, perceptions toward new emerging QA modules and challenges encountered. In total, there were 26 responses from 18 territories with 22 QA agencies. A total of 13 out of them have a national qualifications framework in place.

Findings

Three are three major findings in the study. First, national policy and criteria and standards in distance education have been developed in the majority of Asian nations. Second, non-signatories of the Tokyo Convention had a higher proportion of having related policies, regulations and criteria in CBHE and distance education. Third, national policies and regulations; and lack of professional staff are two common challenges implementing QA in new types of providers.

Originality/value

The findings are of value for policymakers, QA agencies and universities to advocate the new QA model as a systematic approach in response to changing higher education landscape in the post pandemic era.

Details

Journal of International Cooperation in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-029X

Keywords

Open Access
Article
Publication date: 13 April 2021

Kirsi-Mari Kallio, Tomi J. Kallio, Giuseppe Grossi and Janne Engblom

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

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Abstract

Purpose

Employing institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.

Design/methodology/approach

Large datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.

Findings

The analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.

Social implications

While most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.

Originality/value

While most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 28 February 2024

Maria Fernandez de Osso Fuentes, Brendan James Keegan, Jenny Rowley and Esther Worboys

This paper aims to investigate place marketing and branding at the micro-place scale through the case study of St Christopher’s Place in London (UK). This study illustrates the…

Abstract

Purpose

This paper aims to investigate place marketing and branding at the micro-place scale through the case study of St Christopher’s Place in London (UK). This study illustrates the distinctive differences of micro-place marketing, in comparison to city and country levels.

Design/methodology/approach

An exploratory case study was conducted through a sequential mixed methods approach involving direct observation, semi-structured interviews, questionnaires and social media analysis. Analysis of data was performed by using thematic analysis and triangulation of quantitative measures collected through the questionnaire and social media analysis.

Findings

Analysis of data illustrated noticeable differences of place management at the micro-place level compared to city or country scale of place marketing and branding. The function of emotional marketing leading to value co-creation is more effective at this level, establishing close and personal ties between occupiers and customers. Yet, measurement of micro-place marketing and branding value creation is difficult to achieve.

Originality/value

This study draws attention to the unique value and benefits of place branding at smaller spatial scales. Findings contribute to the place micro-brand concept by adding knowledge of micro-places through place management activities comparing them with city and country scales, and emotional marketing value co-creation practices, including challenges relating to measurement.

Details

Journal of Place Management and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8335

Keywords

Open Access
Article
Publication date: 31 January 2024

Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…

Abstract

Purpose

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

Design/methodology/approach

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

Findings

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

Practical implications

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Originality/value

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 28 March 2023

Cortney Norris, Scott Taylor and D. Christopher Taylor

This research aimed to fill several gaps in the tipping literature which has overlooked the server's perspective in identifying and understanding variables that influence a tip…

Abstract

Purpose

This research aimed to fill several gaps in the tipping literature which has overlooked the server's perspective in identifying and understanding variables that influence a tip amount and therefore where they concentrate their efforts during the service encounter. Furthermore, the extant literature has theorized how or why certain variables influence the tip amount, but these studies fail to capture insight from server's which would supplement the theory and provide a more in-depth understanding of the mechanisms at play.

Design/methodology/approach

This study adopts a grounded theory approach using semi-structured one-on-one interviews with tipped restaurant employees who were identified and selected using snowball sampling. Content analysis is employed to code and categorize the data.

Findings

The content analysis revealed five categories where servers focus their time and effort to earn tips: service quality, connection, personal factors, expertise and food quality. The server's personality was identified as a variable the tipping literature has largely ignored as a determinant of the tip amount. Server's shift their style of service for groups of eight or more people, and for regular customers, who must dine in the restaurant at least once per week. Lastly, despite the many drawbacks associated with working for tips, servers would not want to replace it with any other method of compensation.

Originality/value

This is the first qualitative study focused on understanding the server's role in the service exchange relationship since McCarty et al. (1990) study. The results provide new insights on the often-studied variables from the tipping literature.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 4 July 2023

Christopher R. Reutzel, Carrie A. Belsito and Jamie D. Collins

The purpose of this paper is to add to the small but growing body of research examining the influence of founder gender on new venture access to venture development programs.

Abstract

Purpose

The purpose of this paper is to add to the small but growing body of research examining the influence of founder gender on new venture access to venture development programs.

Design/methodology/approach

Hypotheses were tested utilizing a sample of 482 nascent technology ventures which applied for admittance into a venture development organization headquartered in the southern region of the United States from March 2004 through February 2016.

Findings

Findings suggest that female-founded applicant ventures experience a higher likelihood of acceptance into venture development programs than male-founded applicant ventures. Results further suggest that social attention to gender equality reduces this effect for female-founded applicant ventures. Findings extend the understanding of the gendered nature of high-technology venturing and venture development organizations.

Research limitations/implications

The findings of this study may not generalize to new ventures operating in other contexts (e.g., non-U.S., low-tech, and other venture development programs). Additionally, this study's design and data limitations do not allow for the establishment of causality or address founder motivations to apply for acceptance into venture development programs.

Originality/value

This study adds to empirical findings regarding the influence of founder gender on new venture acceptance into venture development programs by developing and testing competing hypotheses. This study also extends extant research by examining the moderating effect of social attention to gender equality on the hypothesized relationships between founder gender and acceptance into venture development programs.

Details

New England Journal of Entrepreneurship, vol. 26 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 4 August 2022

Christopher Amoah and Hlatshwayo Nkosazana

Contract risk management has become a critical mission, as contract issues may lead to a loss of vast amounts of money to parties involved or cause project failure. This study…

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Abstract

Purpose

Contract risk management has become a critical mission, as contract issues may lead to a loss of vast amounts of money to parties involved or cause project failure. This study sought to identify effective management strategies to mitigate construction contract issues that might emerge during construction.

Design/methodology/approach

A quantitative research approach was adopted for the study. Structured questionnaires made up of close-ended questions were distributed to construction professionals in South Africa via the SurveyMonkey platform. The data were then analysed using descriptive statistics.

Findings

The findings indicate that the critical sources of contract-related disputes are ambiguous definitions of the contract parties' scope of their rights and obligations, lack of precise arrangements regarding the calculation of contractual penalties for failure to meet the deadline, lack of detailed specification of the works and specific milestones, lack of provisions regulating changes to the project documentation during the construction stage, an excessive amount of contractual penalties on contractor's side and lack of provisions regarding the rules of performing additional and replacement works and their settlement. However, for these disputes to be effectively managed, strategies such as reduction uncertainties in project's phases, setting up contingency plans, construction guarantee, extension of time claims, payment guarantee, retention and escalation clause should be implemented by the parties involved.

Research limitations/implications

Even though the empirical study focused on construction professionals in South Africa, the findings could be applied to other countries outside of South Africa.

Practical implications

To effectively manage and prevent contract disputes from averting project failures and losses to parties involved in the contract, construction professionals need to be aware of strategies that must be implemented before and during the project execution. If well implemented, these strategies will help a construction project be successful and experience fewer contractual disputes.

Originality/value

The study has identified the knowledge gap concerning suitable contract risk management strategies available for implementation to effectively prevent any contract parties from losing money, time and project failure.

Details

International Journal of Building Pathology and Adaptation, vol. 41 no. 6
Type: Research Article
ISSN: 2398-4708

Keywords

Open Access
Article
Publication date: 29 December 2022

Petter Haglund and Martin Rudberg

Contingency studies within logistics and supply chain management have shown a need for longitudinal studies on fit. The purpose of this paper is to investigate the logistics…

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Abstract

Purpose

Contingency studies within logistics and supply chain management have shown a need for longitudinal studies on fit. The purpose of this paper is to investigate the logistics strategy from a process of establishing fit perspective.

Design/methodology/approach

A large Swedish building contractor's logistics strategy process was analysed using a longitudinal single-case study for a period of 11 years (2008–2019).

Findings

The case study reveals three main constraints to logistics strategy implementation: a dominant purchasing organisation, a lack of incentives and diverging top-management priorities. This suggests that logistics strategy fit is not a conscious choice determined by contextual factors.

Research limitations/implications

Establishing fit is a continuous cycle of regaining fit between the logistics context and logistics strategy components. Fit can be achieved by a change to the logistics context or to logistics strategy components.

Practical implications

Logistics managers may need to opt for satisfactory fit in view of the costs incurred by changing strategy versus the benefits to be gained from a higher degree of fit.

Originality/value

This paper adopts a longitudinal case design to study the fit between the logistics context and strategy, adding to the body of knowledge on organisational design and strategy in logistics and supply chain management.

Details

The International Journal of Logistics Management, vol. 34 no. 7
Type: Research Article
ISSN: 0957-4093

Keywords

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