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Book part
Publication date: 12 November 2021

Katie N. Smith, Annie M. Wofford, Rachel E. Friedensen, Timothy D. Stanfield and Yolanda Jackson

Scholars in the field of higher education take many approaches to apply theory in empirical research. However, this wide array of theoretical applications has prompted…

Abstract

Scholars in the field of higher education take many approaches to apply theory in empirical research. However, this wide array of theoretical applications has prompted confusion among scholars who seek to integrate and understand how theory is situated in higher education research. This chapter explores the conceptualization, application, and visibility of theory in higher education research by presenting discourse from field leaders and discussing methodological definitions of theory, theoretical frameworks, and conceptual frameworks. Additionally, we conducted a summative content analysis of 239 empirical articles from the Review of Higher Education over a 10-year period, with the goal of understanding how theories were framed and applied in a subset of research. We conclude by reiterating the importance of theory in the study of higher education and providing strategies for effective theory application.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-80262-441-0

Keywords

Article
Publication date: 24 August 2012

Jeltje van der Meer‐Kooistra and Ed Vosselman

The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.

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Abstract

Purpose

The purpose of this paper is to discuss how practical relevance of management accounting knowledge relates to research paradigms and theoretical pluralism.

Design/methodology/approach

The paper is conceptual in nature.

Findings

As the management accounting discipline is considered to be an applied discipline, a number of authors claim that management accounting research should develop relevant theory that can be used in practice. This call for increased practical relevance of management accounting knowledge interrelates with a debate on the desirability of theoretical pluralism and paradigm diversity in management accounting research. Drawing on the work of Nicolai and Seidl, the paper distinguishes different forms of practical relevance, and analyses the effects of theoretical pluralism on these different forms. The paper argues how theoretical pluralism particularly enhances relevance in a conceptual sense rather than an instrumental sense. The conceptual relevance of research may further be enhanced by interpretive research that acknowledges complexity and that has the potential to challenge the performativity of mainstream management accounting knowledge, without challenging the pursuit of efficiency as such. This is different from critical research. The instrumental relevance stemming from mainstream management accounting research entails de‐contextualization and simplification, and might create unintended self‐fulfilling prophecies.

Research limitations/implications

The paper broadens the concept of relevance so that it includes conceptual relevance and legitimative relevance. It links these concepts of relevance to three research paradigms: a mainstream paradigm, an interpretive paradigm and a critical paradigm. For each paradigm, relevance is related to the use of theory.

Originality/value

The paper broadens the concept of relevance and advocates the pursuit of conceptual relevance, particularly through interpretive research.

Details

Qualitative Research in Accounting & Management, vol. 9 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 8 February 2016

Jaffar Mohammed Ahmed

The purpose of this paper is to describe a theoretical model for banking regulation in relation to Basel accords implementation. As a risk manager practitioner at a…

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Abstract

Purpose

The purpose of this paper is to describe a theoretical model for banking regulation in relation to Basel accords implementation. As a risk manager practitioner at a financial institution and in-charge of Basel implementation in a Basel accords environment of banking regulation, the author has been intrigued by the theoretical basis of the design of Basel accords. The objective was to investigate a theoretical model in the literature according to which the accords were designed. In case of deficiency in the literature of this model, the author seeks to provide a juxtaposition to the theoretical model that explains the accords adoption and implementation by regulators.

Design/methodology/approach

This paper presents a review of existing literature.

Findings

After reviewing of public interest theory, cultural theory, administration theory and the new-institutionalism theory, the author found little application of these theories to the capital-based regulation, particularly in relation to Basel 2 accord. There is deficiency in the literature of a conceptual theoretical framework based on which the author can explain the adoption of Basel accords. The author has provided a theoretical model that links these theories to the practice of banking regulation. This paper found deficiencies in theories of how banks should be regulated as compared to several theories that explains why banks are regulated.

Originality/value

After reviewing of public interest theory, cultural theory, administration theory and the new-institutionalism theory, the author found little application of these theories to the capital-based regulation, particularly in relation to Basel 2 accord. There is deficiency in the literature of a conceptual theoretical framework based on which the author can explain the adoption of Basel accords. The author has provided a theoretical model that links these theories to the practice of banking regulation. This paper found deficiencies in theories of how banks should be regulated as compared to several theories that explains why banks are regulated.

Details

Journal of Financial Regulation and Compliance, vol. 24 no. 1
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 24 September 2020

Som Sekhar Bhattacharyya

The author, with the help of a conceptual and integrated review of inter-firm collaborative strategies literature, developed an integrated perspective framework regarding…

Abstract

Purpose

The author, with the help of a conceptual and integrated review of inter-firm collaborative strategies literature, developed an integrated perspective framework regarding inter-firm collaborative business strategies (IFCBS). The purpose of this study is to attain a holistic comprehension regarding IFCBS.

Design/methodology/approach

The author undertook a conceptual integrated literature review to arrive at the integrated framework on IFCBS. Argumentative and incremental logic was applied to develop the integrated perspective. This is as advocated by scholars (Barney, 2018; Whetten, 1989; Bacharach, 1989; Weick, 1989; Smithey Fulmer, 2012; Cornelissen, 2017, 2019).

Findings

This work contributed to theory by conceptualizing an integrated perspective framework. The integrated framework regarding inter-firm collaborative strategy was developed based upon the six conceptual elemental questions proposed and discussed in the papers. These were drawn from extant literature developed from the theoretical aspects regarding various aspects of participation between collaborating firms. It was also based upon the dominant and dormant roles played by the partnering firms as well as the objectives of the partnership. The six conceptual elemental questions were as follows: “Why to cooperate?”; “When to cooperate?”; “Which partners to collaborate with?”; “Where to cooperate?”; “How to cooperate?”; and “What are the benefits of collaboration?”

Research limitations/implications

There was contribution of this conceptual theoretical work in a couple of ways. First, IFCBS have been conceptualized with a reductionist point of view into six conceptual elemental blocks. These acted as antecedent, mediating and dependent factors. Second, an integrated framework on IFCBS was developed.

Practical implications

This work would help strategy managers to secure a holistic understanding regarding planning and execution of inter-firm collaborative strategies. The conceptual elements indicated in the study would help managers assess the factors regarding which managers should focus on with priority. Further, the factors that might hinder post-collaboration success have also been conceptualized in this work for easy comprehension of the managers. The framework proposed would help managers to comprehend regarding what type of inter-firm collaborative strategy their firm should embark upon so that there would be maximum post-collaboration success. The type of inter-firm collaborative strategies to be followed would be dependent upon the dominance or dormancy of the collaborating partners regarding the conceptual elements as well as the goals to be attained and secured from the inter-firm collaborative strategies.

Originality/value

This is one of the first theoretical works toward establishment of an integrated perspective framework on IFCBS involving antecedent, mediating and dependent factors.

Details

Journal of Science and Technology Policy Management, vol. 12 no. 1
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 7 March 2016

Pablo Gomez-Carrasco, Encarna Guillamon-Saorin and Beatriz Garcia Osma

The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual

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Abstract

Purpose

The purpose of this paper is to contribute to the development of the theoretical framework for corporate social responsibility (CSR) and to provide a number of conceptual considerations which can be considered in the design of measures for corporate social performance (CSP).

Design/methodology/approach

This study develops a theoretical framework of CSR and provides conceptual considerations to improve the measurement of CSP. The example of Spanish savings banks is used to illustrate the complexity of the concept of CSR, which includes different dimensions and relationships.

Findings

CSP evaluation can be affected by the illusion of CSR, which may result in invalid conclusions on the relationship with financial performance. This risk mainly affects those studies whose CSP measure is based on charity or philanthropic activities, as most of the time they are disconnected from core business. These activities enjoy great visibility and, in some cases, such as Spanish savings banks, they become a thick veil that can be used to hide serious deficiencies in other key aspects of CSP.

Research limitations/implications

This study has implications for the literature on the conceptual and theoretical framework of CSR and the research on the link between CSP and financial performance. This paper highlights the importance of seeking comprehensive measures that cannot be misleading because of the relationships between the components of CSR.

Originality/value

The paper provides a novel conceptual framework for CSR, which connects the conceptual debate around “Strategic CSR” with the theoretical framework designed by Carroll’s (1991) Pyramid of CSR and emphasizes the importance of a meticulous examination of the CSP construct before studying its relationship with financial performance.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 27 May 2014

Manuel F. Suárez-Barraza and José Á. Miguel-Dávila

Despite the abundant literature in the private sector, a significant gap was detected in the public sector where there were only a few academic efforts to appraise or…

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Abstract

Purpose

Despite the abundant literature in the private sector, a significant gap was detected in the public sector where there were only a few academic efforts to appraise or assess the implementation of the Japanese approach. The likely reason for this lack of literature is the low implementation of Kaizen that has been evidenced over the years in the public sector. Public organizations have a large number of recommendations at their disposal which are vague, abstract and even contradictory. Accordingly, the assessment of the implementation of Kaizen represents a theoretical gap, the filling of which is both necessary and vital to the body of knowledge that represents the application of continuous improvement in a public setting. Therefore, the main purpose of this paper is to evaluate the design, management and implementation of Kaizen projects in local governments through the analysis and comparison of empirical data with regard to a theoretical conceptual scheme found in the literature.

Design/methodology/approach

A qualitative study was conducted using a case study strategy. The case studies were conducted in three Town Halls (two in Spain and one in Mexico) with active and sustained implementation of Kaizen projects. It was verified throughout that the selected cases applied Kaizen projects for at least five years in their work processes and public services.

Findings

As a result of the empirical work the authors proposed a new specific and individualized framework for the public sector called: “Kaizen projects conceptual schemes (KPCS), based on the cycle Plan-Do-Check-Act in order to form a theoretical and practical guide that can serve as a base for local governments seeking to implement Kaizen in their management.

Research limitations/implications

The study focussed on three Town Halls (two Spanish and one Mexican), so is not possible to generalize the results.

Practical implications

El KPCS may represent an instrument of evaluation, management, development and improvement to any Kaizen effort initiated in the public sector.

Social implications

The study focussed on public service.

Originality/value

As far as the authors are aware, this is one of the first paper to propose a framework of Kaizen in public organizations within both academic and practitioner ambits.

Details

Business Process Management Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 12 October 2017

Sabine Benoit, Katrin Scherschel, Zelal Ates, Linda Nasr and Jay Kandampully

The purpose of this paper is to make two main contributions: first, showcase the diversity of service research in terms of the variety of used theories and methods, and…

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Abstract

Purpose

The purpose of this paper is to make two main contributions: first, showcase the diversity of service research in terms of the variety of used theories and methods, and second, explain (post-publication) success of articles operationalized as interest in an article (downloads), usage (citations), and awards (best paper nomination). From there, three sub-contributions are derived: stimulate a dialogue about existing norms and practices in the service field, enable and encourage openness amongst service scholars, and motivate scholars to join the field.

Design/methodology/approach

A mixed method approach is used in combining quantitative and qualitative research methods while analyzing 158 Journal of Service Management (JOSM) articles on several criteria such as their theory, methodology, and main descriptive elements (e.g. number of authors or references) and then using automated text analysis (e.g. investigating the readability of articles, etc.).

Findings

The results show that the JOSM publishes a large variety of articles with regard to theories, methods of data collection, and types of data analysis. For example, JOSM has published a mixture of qualitative and quantitative articles and papers containing firm-level and customer-level data. Further, the results show that even though conceptual articles create the same amount of interest (downloads), they are used more (citations).

Research limitations/implications

This paper presents many descriptive results which do not allow for making inferences toward the entire service research discipline. Further, it is only based on one service research journal (JOSM) through a five-year span of publication.

Practical implications

The results have a number of implications for the discipline that are presented and discussed. Amongst them are that: the discipline should be more open toward conceptual articles, service research shows an imbalance toward theory testing, there is more potential to work with transactional data, and writing style should be more accessible (i.e. readable).

Originality/value

This paper is the first to conduct an in-depth analysis of service research articles to stimulate dialogue about common publishing practices in the JOSM and to increase the openness of the field.

Details

Journal of Service Management, vol. 28 no. 5
Type: Research Article
ISSN: 1757-5818

Keywords

Abstract

Details

AI in Fashion Industry
Type: Book
ISBN: 978-1-80262-633-9

Open Access
Article
Publication date: 10 March 2022

Jan A. Pfister, Peeter Peda and David Otley

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and…

3593

Abstract

Purpose

The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

Design/methodology/approach

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

Findings

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

Originality/value

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 5 February 2019

Arthur McLuhan and Antony Puddephatt

A common charge against qualitative researchers in general and interactionist researchers in particular is that they produce descriptive, a-theoretical accounts of group…

Abstract

A common charge against qualitative researchers in general and interactionist researchers in particular is that they produce descriptive, a-theoretical accounts of group life. We consider the problem of “analytic interruptus” in contemporary symbolic interactionism – that is, a failure to move beyond analyses of individual cases – and offer a potential to a solution via the pursuit of a generic social process (GSP) research agenda. A GSP approach involves developing, assessing, and revising concepts from the close scrutiny of empirical instances across diverse contexts. By considering criticisms of GSPs from feminist and postmodernist scholars, a more informed, qualified, and better-situated approach to the framework becomes possible. We argue that GSPs remain a quintessential analytical tool to explore subcultural realities and build formal theories of the social world.

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