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1 – 10 of over 119000
Article
Publication date: 27 October 2022

Ana Carla de Souza Gomes dos Santos, Augusto da Cunha Reis, Cristina Gomes de Souza, Igor Leão Santos, Letícia Ali Figueiredo Ferreira and Pedro Senna

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities. Studies

Abstract

Purpose

Lean healthcare (LHC) applies lean philosophy in the healthcare sector to promote a culture of continuous improvement through the elimination of non-value-added activities. Studies on the subject can be classified as conceptual (theoretical) or analytical (applied). Therefore, this research compares bibliometric indicators between conceptual and analytical articles on LHC.

Design/methodology/approach

For data collection, the PRISMA Protocol was employed, and 488 articles published from 2009 to 2021, indexed in the Scopus and WoS databases, were retrieved.

Findings

This study reveals how conceptual and analytical LHC studies are organized in terms of the most relevant journals, articles, institutions, countries, the total number of citations, collaboration networks (co-authorship, international collaboration network and institutional collaboration network) and main co-words.

Originality/value

Only four papers conducting bibliometric analysis on LHC studies were identified in the Scopus and Web of Science databases. In addition, none of these papers compared conceptual and analytical bibliometric indicators to reveal the evolution, organization and trends of each category. Therefore, this work is not only the first to make this comparison but also the first to analyze the collaboration between authors, institutions and countries in relation to studies on LHC. The analyses performed in this work allow one new possible understanding, by researchers and health professionals, of the literature behavior in this field of study.

Details

Benchmarking: An International Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 16 November 2019

Josep Bisbe, Anne-Marie Kruis and Paola Madini

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive…

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Abstract

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches used for connecting C/E and D/I have led to fragmentation in the literature and raise concerns about their conceptual clarity. In this paper, we assess the conceptual clarity of various forms of connection between C/E and D/I. Firstly, we conduct an in-depth content analysis of 59 recent papers, and inductively identify three points of conceptual ambiguity and divergence in the literature (namely, the perspective from which a phenomenon is studied; whether categories capture choices driven by design or by style-of-use; and the properties of control systems). We also observe that the literature proposes various forms of connection (i.e. coexistence, inclusion, and combination approaches). Secondly, we use the three detected points of ambiguity and divergence as assessment criteria, and evaluate the extent to which conceptual clarity is at risk under each form of connection. Based on this assessment, we provide guidelines to enhance the conceptual clarity of the connections between C/E and D/I, propose several research models, and indicate opportunities for future research in this area.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 3 January 2019

David A.L. Coldwell, Mervywn Williamson and Danielle Talbot

A significant and increasing number of graduate recruits take up employment for specific companies by virtue of their ethical reputation and profiles. As such, ethical fit has…

1570

Abstract

Purpose

A significant and increasing number of graduate recruits take up employment for specific companies by virtue of their ethical reputation and profiles. As such, ethical fit has become an important dimension of the attraction and retention of graduates. However, preconceived notions of a company’s ethical orientation obtained through the media and initial recruitment exercises may be challenged during the induction and socialization phases of organizational entry, such that people may find that the reputation is just an external façade leading to disappointment and a reassessment of the employer. The paper aims to discuss these issues.

Design/methodology/approach

The study’s essential focus is on building a conceptual ethical fit model and to underline the need for further conceptual development in the area. The analysis of extant secondary data and the methodology of serendipity were used.

Findings

The model’s conceptual cogency and practical utility for human resource management are analyzed in the light of specific secondary data and specific propositions described.

Research limitations/implications

A major concern with conceptual models is empirical validity and practical utility which requires empirical testing. However, this limitation has been mitigated by the use of a serendipitous approach from a qualitative empirical study with a generalized person–organization (P–O) focus.

Practical implications

Various practical implications of the model described in the paper for HR management are evident from empirical studies in the area which have dealt with particular aspects of the model. For example, Bauer et al. (1998) found that socialization effects employee turnover. And, Cable and Parsons (2001) indicate that organizational socialization is critical in generating committed employees whose values are congruent with those of the organization. Since committed employees are critical for the success of the organization, they suggest training programs for hiring managers and criteria in performance appraisals that include the development of employee value congruence through specific formal socialization tactics.

Originality/value

The paper contributes to the extant literature by building a dynamic conceptual model with attendant testable propositions that explore the implications of employee misalignment in pre-socialization anticipatory organizational ethical fit and post-socialization organizational ethical fit. More specifically, the study contributes to the extant literature by considering the socialization process in relation to ethical fit dynamics. It also considers from the point of view of specific moral development theory and changing perceptions of ethical climate that occur during organizational socialization. Serendipitous material obtained from a qualitative study of P–O fit puts flesh on the bones of the effects of the socialization process on ethical fit described by the paper’s conceptual model while providing circumstantial evidence for the propositions and their practical utility for HR management.

Details

Personnel Review, vol. 48 no. 2
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 23 November 2017

Philip Hallinger, Donnie Adams, Alma Harris and Michelle Suzette Jones

Over the past several decades, instructional leadership has gradually gained increasing currency as a key role of school principals throughout much of the world. This is also the…

1858

Abstract

Purpose

Over the past several decades, instructional leadership has gradually gained increasing currency as a key role of school principals throughout much of the world. This is also the case in Malaysia where educational research, policy and practice have brought the instructional leadership role of the principal front and center. The purpose of this paper is to assess the conceptual models, research methods, and foci of scholars in the study of principal instructional leadership in Malaysia over the past 30 years.

Design/methodology/approach

Systematic methods were used to identify all studies conducted in Malaysia that had used the Principal Instructional Management Rating Scale (PIMRS) (Hallinger, 1982/1990/2015) as the data collection instrument. This search yielded a database of 120 studies completed between 1989 and 2016 written in both English and Bahasa Malay. Common data were extracted from the 120 research reports, coded and entered into a MS Excel spreadsheet for analysis. Quantitative methods were employed to analyze modal trends and synthesize patterns in the data across the studies.

Findings

The search identified 120 PIMRS studies, 90 percent of which had been conducted since 2005. This represented a surprisingly large corpus of studies. Over 75 percent of the Malaysian studies of principal instructional leadership had been conducted as graduate (master and doctoral) theses, relatively few of which had achieved publication in journals. The authors’ analysis found that most studies had used lower order (i.e. bivariate, direct effects) conceptual models and relied heavily on descriptive and simple correlational statistical tests. The lack of consistent results within the database of studies was attributed largely to limitations in research design and quality.

Research limitations/implications

The 120 PIMRS studies conducted in Malaysia comprise a surprisingly large corpus of research on principal instructional leadership. Indeed, the Malaysian corpus is second only to the USA in terms of the number of PIMRS studies of principal instructional leadership. Nonetheless, limitations in the research models and methods employed in these studies suggest a need for stronger methodological training before Malaysian scholars can achieve the goal of contributing useful knowledge to the local and global knowledge base. Specific recommendations are offered for strengthening the quality of research.

Social implications

The recent expansion of higher education in Malaysia – like other developing societies – has yielded progress in the scope of research production. However, numerous challenges remain in transforming the potential for useful knowledge production from graduate research into reality.

Originality/value

This is the first review of research on principal leadership conducted in Malaysia. The review follows efforts by scholars to systematically identify the boundaries of knowledge in educational leadership and management within East Asian societies (e.g. China, Singapore, Vietnam, Taiwan and Hong Kong). Moreover, this is the first review of research that examines the use of the PIMRS in a single society.

Details

Journal of Educational Administration, vol. 56 no. 1
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 19 September 2016

Tricia Vilkinas

This paper aims to investigate whether the feedback managers receive from their work colleagues is based on a shared understanding of their leadership behaviours. This similarity…

Abstract

Purpose

This paper aims to investigate whether the feedback managers receive from their work colleagues is based on a shared understanding of their leadership behaviours. This similarity in perception is called conceptual equivalence. The study also took into account the managers’ and their work colleagues’ expectations.

Design/methodology/approach

A total of 441 managers participated in a 360-degree feedback programme that sought responses from their bosses (n = 380), peers (n = 1,621) and subordinates (n = 1,680). The instrument used was the Competing Values Framework 16-item survey, which describes the leadership behaviours that managers must display to be effective. It also measures the behaviours they consider important. Confirmatory factor analysis was conducted on the rating scores of the managers and the three hierarchical levels of their work colleagues to determine conceptual equivalence between self and work colleagues’ ratings. Conceptual models were formulated and compared by testing for factor form equivalence.

Findings

Conceptual equivalence was found across all rater groups for both leadership behaviours displayed and the importance of leadership behaviours.

Practical implications

This paper provides managers and human resource professionals with useful insights on how to improve the use of 360-degree feedback processes by ensuring that conceptual equivalence is established for feedback supplied by raters from different hierarchical levels. The findings also stress the importance of including expectations when receiving feedback on leadership behaviours.

Originality/value

This study contributes to the literature on the benefits of determining the conceptual equivalence of feedback received by managers from various work colleagues. A second contribution is the inclusion of expectations in the feedback process, as none of the previous work has included such a measure.

Open Access
Article
Publication date: 29 June 2023

Sophia Brink and Gretha Steenkamp

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…

1202

Abstract

Purpose

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.

Design/methodology/approach

This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.

Findings

Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).

Originality/value

Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 9 September 2022

Shruti Verma and Mita Mehta

This study aims to intersect corporate entrepreneurship (CE) as a construct with two leadership theories, agile leadership management (ALM) and complexity leadership theory (CLT)…

Abstract

Purpose

This study aims to intersect corporate entrepreneurship (CE) as a construct with two leadership theories, agile leadership management (ALM) and complexity leadership theory (CLT), to develop further a conceptual model representing the relationship through scientific review and bibliometric analysis. The said leadership styles discussed here are essential for CE to grow, and therefore, this study aims to contribute to a firm’s survival in the circular economy.

Design/methodology/approach

This paper uses a systematic literature review and bibliometric analysis as research design. A total of 74 studies were included from the Scopus database in this review based on a specific inclusion–exclusion criterion and were analysed using VOS Viewer and MS-Excel.

Findings

This research found that agile leadership and complexity leadership framework contributed positively to the generation and promotion of CE in firms and created a conceptual model for the same. Also, a complementary bibliometric and keyword analysis of the included studies is presented.

Research limitations/implications

The study’s primary limitation lies in the limited number of studies included in the review. Also, the conceptual model proposed is subject to further empirical testing; moreover, both ALM and CLT impact CE and other business environment factors that can guide future research.

Practical implications

This study gives insights into the significance of CE and leadership style through a systematic literature review in designing the conceptual model. This research will be a significant contribution to leadership and entrepreneurship. This research can guide many leadership styles in developing strategies for a sustainable organization model by boosting CE to tackle economic challenges such as a circular economy.

Social implications

This study conceptual model can be used for developing a sustainable organizational model using leadership as a mediating factor to survive in a continuous changing environment.

Originality/value

The two leadership styles included in this study are relatively new, and research has been on the boom for the past decade. There has been little research on the interplay of these leadership styles on CE.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 14 no. 5
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 2 April 2015

K A Chatha, I Butt and Adeel Tariq

The purpose of this paper is to investigate trends in the use of research methodologies and publications in manufacturing strategy (MS) literature across geographical regions and…

4134

Abstract

Purpose

The purpose of this paper is to investigate trends in the use of research methodologies and publications in manufacturing strategy (MS) literature across geographical regions and suggests possible future research opportunities.

Design/methodology/approach

This literature review is based on a sample of 512 subject-relevant journal articles and uses content analysis as the primary method for data analysis. The paper investigates developments in the use of research methodologies – in terms of research design, data collection methods, country of data collection, sample size, respondent type, statistical techniques used and time horizon of studies; and publication trends in terms of authorship type, authorship collaboration, most prolific authors, top journals, most prolific universities, and citation analysis.

Findings

Research in MS has substantially changed from conceptual quantitative to empirical quantitative designs. NA and Europe show a declining research interest. However, other regions of the world are consistently showing higher interest. Significant opportunities and synergies exist for collaborative research among regions.

Research limitations/implications

Though the literature review is limited in its selection of articles and journals it sketches a picture that may surrogate the whole research community in MS.

Practical implications

Trends in publications and use of research methodologies provide directions for designing research projects relevant to various geographical regions. This will help develop a holistic understanding of MS that is meaningful for managers of today’s organizations.

Originality/value

This paper provides broader and deeper review of the MS literature. Complex patterns in data are revealed using cross-tabulations and advanced cross-tabulations that have not been performed in previous content-analysis–based literature reviews in MS. These patterns will help position future research studies.

Details

International Journal of Operations & Production Management, vol. 35 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 9 April 2018

Georgios Makrygiannakis and Lisa Jack

The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.

Abstract

Purpose

The purpose of this paper is to explore the application of social theory as conceptual methodology in the design of case study research.

Design/methodology/approach

The authors examine how social theory can be used to design case study research when the choice of theory is made before or during the empirical enquiry. Rather than simply presenting the elements of design, the focus is on the ways the elements relate and connect to each other, i.e. how a researcher can design each step to facilitate the work that needs to be done in the others.

Findings

A circular research design starts and finishes with the theory. The conceptual tools that social theories offer can be used to guide researchers into the empirical field and out of it. A conceptually driven design facilitates the interconnection between the various steps of a research project and can keep theory, research problem and data closely connected.

Research limitations/implications

There is a role for systematic research design in interpretative case studies in management accounting and control. Although this paper uses strong structuration theory, the circular design proposed can be applied for other social theories and methodologies where an abductive approach is appropriate.

Originality/value

There are very few papers that explicitly demonstrate the implications of research design choices in case study research. In particular, the authors contribute to discussions on the conduct of interpretative research in management control and demonstrate that, especially for structuration theory, a conceptual methodology approach to research design, data collection and analysis can lead to theoretical insight.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 17 May 2023

Geeta Marmat

The purpose of this study is to provide information that reflects the true state of affairs and to develop a conceptual model that examines the moderating effect of uncertainty on…

Abstract

Purpose

The purpose of this study is to provide information that reflects the true state of affairs and to develop a conceptual model that examines the moderating effect of uncertainty on relative brand trust–love.

Design/methodology/approach

Extant empirical studies, conceptual literature and related theories were identified and integrated to develop the conceptual model.

Findings

Findings of the study suggest that relative brand trust–love arises because of different components of uncertainty. Relative brand trust–love exhibited by the customer is moderated by uncertainty at the individual level, brand level and technology level. These uncertainties represent the situation that considers if relative brand trust–love can be enhanced. A few propositions have been suggested for such situations to enhance relative brand trust–love.

Research limitations/implications

This paper proposes a conceptual model and also makes research propositions that need to be validated and confirmed empirically. It adds value to theoretical advancements in strengthening the customer–brand relationship. Furthermore, results suggest that relative brand trust–love can be improved over time if these components can be supported by increasing information at different levels. The conclusions will be informative to practitioners and brand managers in strengthening a brand into the market more effectively. Moreover, it can transform the brand into a global brand and help build sustainable long-term relationships. Findings can be useful and interesting information for the researchers who are interested in finding strategic ways for effective decision-making related to brand trust and brand love.

Originality/value

The conceptual model, and the propositions related to different levels of uncertainty, and its effect on relative brand trust–love, is a new approach in enhancing relative brand trust–love and hence helpful in strengthening the quality of customer–brand relationships.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

1 – 10 of over 119000