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Article
Publication date: 7 September 2023

Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…

Abstract

Purpose

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

Design/methodology/approach

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

Findings

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

Research limitations/implications

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

Originality/value

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Open Access
Article
Publication date: 3 January 2024

Paul Christopher Strickland and Vanessa Ratten

The main purpose of this article is to understand the motivations for Bhutanese students to study hospitality and tourism courses. The second objective is to analyse what…

Abstract

Purpose

The main purpose of this article is to understand the motivations for Bhutanese students to study hospitality and tourism courses. The second objective is to analyse what countries are the preferred destinations for study abroad and visitation for students. This includes focussing on new course topic areas such as sustainability for business in hospitality and tourism courses.

Design/methodology/approach

A quantitative methodology approach was undertaken with two surveys administered to the first and second student intakes into the Bhutan Middle Management Hotel Program. Motivational and reasoned action theory form the basis of the theoretical framework to understand behavioural intentions regarding educational choices in hospitality and tourism courses.

Findings

The results of the surveys indicate that the main motivations to study hospitality and tourism are for attraction, career opportunities, status, broader benefits and aptitude. In addition, it was found that students studying hospitality and tourism in Bhutan are likely to stay in the sector for a long period of time thereby contributing to the economic and social development of Bhutan. Moreover, it was found that the United Nations Sustainable Development goals are increasingly being integrated into the tourism and hospitality sector, which is influencing students to study these topic areas.

Research limitations/implications

The results of this study will help government and hospitality providers support educational training programs by focussing on new education topic areas. This study is limited to Bhutan.

Practical implications

The results of this study will help government and hospitality providers support educational training programs by focussing on new education topic areas such as sustainability for business management. This will enable hospitality and tourism providers in Bhutan to update their curriculum and to focus on emerging industry needs.

Originality/value

This is amongst the first studies on Bhutanese students motivations for studying hospitality and tourism. It will provide practical and policy advise about how to train workers in order to become less reliant on foreign training providers and the importance of integrating sustainability topics in course design.

Details

Journal of Trade Science, vol. 12 no. 1
Type: Research Article
ISSN: 2815-5793

Keywords

Article
Publication date: 5 January 2024

Chris Brown, Ruth Luzmore, Richard O’Donovan, Grace Ji and Susmita Patnaik

Educators need to engage in continuous learning to ensure that their knowledge and practice responds to the changing needs of society and students. Collaborative approaches, in…

Abstract

Purpose

Educators need to engage in continuous learning to ensure that their knowledge and practice responds to the changing needs of society and students. Collaborative approaches, in which social capital resource is exchanged, can serve as an effective way of facilitating such learning. With this systematic review, the authors identify the opportunities and benefits inter-school social capital networks might bring by exploring: (1) what inter-school networks are available internationally for primary and secondary schools, (2) the features and activities present within inter-school networks and (3) evidence of impact of inter-school network activities.

Design/methodology/approach

For this study, the authors employed a systematic review methodology. The review comprised the five stages of the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses: PRISMA, 2021) protocol. The study findings derived from 111 research outputs (from a total of 1,221 originally identified).

Findings

The review highlights a number of different inter-school networks and their diverse purposes as well as key network features, such as the actors present in networks and the activities network participants engage with. At the same time, however, the authors only identify limited reliable evidence of the impact of inter-school networks.

Originality/value

The study fills a knowledge gap by exploring, for the first time, the presence, features of inter-school social capital networks available to school leaders as well as investigating the impact of these networks.

Details

International Journal of Educational Management, vol. 38 no. 1
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 23 January 2024

Elodie Allain, Samuel Sponem and Frederic Munck

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…

Abstract

Purpose

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

Design/methodology/approach

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

Findings

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

Originality/value

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 17 November 2023

Bram Constandt

Sports betting has become more prevalent, visible and socially accepted in Western liberal societies than ever before. This normalisation of gambling on sports has been fuelled by…

Abstract

Sports betting has become more prevalent, visible and socially accepted in Western liberal societies than ever before. This normalisation of gambling on sports has been fuelled by deregulation, the omnipresence of advertising and the growing dependency of elite sports on sponsorship revenue streams from the gambling industry. That said, much remains to be uncovered about the mechanisms through which this normalisation of gambling occurs in sports. This chapter focuses on the role of sports clubs in Belgium and the Netherlands, drawing on empirical insights from two related studies that examine the oft-neglected salience of integrity as a key factor shaping gambling-related policy and practice at the organisational level. This sets the stage for a critical research agenda that can support the denormalisation of gambling, and the deconstruction of dominant discourses that frame sports betting as a fun, risk-free social practice.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Book part
Publication date: 17 November 2023

Joana Salifu Yendork, Kwaku Oppong Asante and Emmanuel Nii-Boye Quarshie

Football is a popular sport among young people across Africa, incited by the heavy presence of European football that has become central to youth cultures, everyday social…

Abstract

Football is a popular sport among young people across Africa, incited by the heavy presence of European football that has become central to youth cultures, everyday social routines, forms of consumption and opportunities for establishing social status. A growing body of evidence suggests increasing trends in harmful gambling behaviours in African youth, while the proliferation of football betting particularly remains a critical potential risk for negative mental health outcomes among young people in Sub-Saharan Africa. This chapter draws on original empirical data from a web-based cross-sectional survey to examine the prevalence estimates and associations of socio-demographic and behavioural factors with football betting among young adults attending university in Ghana. It draws on a multivariable logistic regression model to assess the associations with football betting. Our findings point not only to the growing salience of football betting among male demographics, but also the role of peer culture, alcohol and media as predominant sources of participants' initiation of football betting. Moreover, participants indicated the motive ‘to make money’ as their single major motivation, which raises the prospect that football betting is used as a means to mitigate the adverse effects of unemployment. Overall, the study points to a need for harm prevention strategies that align more closely with public health approaches focused on students, their families, their communities and their universities/schools.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Article
Publication date: 11 July 2023

João Henrique Lopes Guerra, Fernando Bernardi de Souza, Silvio Roberto Ignácio Pires and Anderson Luiz Ribeiro de Sá

Supply chains are among the most important, complex and risky systems in the modern world. Thus, managing risk is no longer an option, but a fundamental process in organizations…

Abstract

Purpose

Supply chains are among the most important, complex and risky systems in the modern world. Thus, managing risk is no longer an option, but a fundamental process in organizations. Given the lack of pathways that guide companies toward supply chain risk management (SCRM), the purpose of this study is to provide a conceptual reference, in the form of a maturity model, to support them in the evolution and improvement of this process.

Design/methodology/approach

The proposal covered a broad literature review, a survey and a multiple case study. The research was conducted in the aerospace industry and included companies from the supply chain of a leading aircraft manufacturer.

Findings

The model elaborated with the research results has eight attributes and four levels, addressing critical issues for SCRM to achieve its scope and purposes. The attributes include the structuring and scope of the SCRM process, the importance it receives within the organization, the resources used and the qualification of employees, the role of leadership and the inter-organizational collaboration.

Practical implications

Managing risk along supply chains is particularly challenging, demands resources and knowledge and requires a continuous effort. The proposed model offers a reference for improvement, helping to identify areas that need to be strengthened and practices to be implemented. Thus, it can guide the focus and efforts in a more efficient and systematic way, in addition to support evaluations and comparisons.

Originality/value

Although maturity models are abundant in different fields and several are available for risk management, models specifically developed for SCRM are scarce. This study broadens the understanding of SCRM with novel insights about how to improve this process in an evolutionary way. While many researchers focused their efforts on the SCRM process steps, this study identified critical issues that transcend these steps. The research was carried out in a sector with a long tradition in risk management and included companies belonging to a same supply chain, that is, using an approach still little explored in studies on SCRM or risk management maturity models.

Details

Supply Chain Management: An International Journal, vol. 29 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Book part
Publication date: 17 November 2023

Blair Biggar, Viktorija Kesaite, Daria Ukhova and Heather Wardle

Despite increasingly persuasive women-focused marketing of gambling products, there has only been limited investigation around women sports betting. Men remain the focus of much…

Abstract

Despite increasingly persuasive women-focused marketing of gambling products, there has only been limited investigation around women sports betting. Men remain the focus of much of the conversation about sports betting as they have generally been found to be the most active sports bettors and the most at risk of experiencing harms associated with their behaviour. This chapter aims to fill this gap by exploring the characteristics of young women sports bettors in the United Kingdom and the relationship between sports betting and the experience of gambling harms. To do this, we created two models of analysis. Our analysis is based on data from the first wave (2019) of the Emerging Adults Gambling Survey (EAGS) dataset (n = 3,549). The EAGS is a non-probability longitudinal survey that includes individuals between the ages of 16 and 24 who were residents in Britain at the time of data collection. Firstly, we examined the associations between women sports bettors and several factors identified as important predictors of sports betting. Secondly, we sought to understand the relationship between women's sports betting and the harms associated with this activity. From these models, we found that women's sports betting was most reliably predicted according to fandom and peer influence. We also found that women sports bettors were more at risk of experiencing harms associated with difficulties with family and friends than women gamblers using other products.

Details

Gambling and Sports in a Global Age
Type: Book
ISBN: 978-1-80117-304-9

Keywords

Book part
Publication date: 5 April 2024

Feng Yao, Qinling Lu, Yiguo Sun and Junsen Zhang

The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the…

Abstract

The authors propose to estimate a varying coefficient panel data model with different smoothing variables and fixed effects using a two-step approach. The pilot step estimates the varying coefficients by a series method. We then use the pilot estimates to perform a one-step backfitting through local linear kernel smoothing, which is shown to be oracle efficient in the sense of being asymptotically equivalent to the estimate knowing the other components of the varying coefficients. In both steps, the authors remove the fixed effects through properly constructed weights. The authors obtain the asymptotic properties of both the pilot and efficient estimators. The Monte Carlo simulations show that the proposed estimator performs well. The authors illustrate their applicability by estimating a varying coefficient production frontier using a panel data, without assuming distributions of the efficiency and error terms.

Details

Essays in Honor of Subal Kumbhakar
Type: Book
ISBN: 978-1-83797-874-8

Keywords

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