Search results

The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

Though logistics security only took care of trading phase in the past, many countries in the world have begun to introduce logistics security system as its coverage has been extended from production stage to delivery at the final destination. Logistics security system has become indispensable element for global corporations involved in international trading and studies on logistics security keep going on. Most of the studies, however, are focused on discussion of system, cost and influence of logistics security and few of them have been specifically dealing with substantial effectiveness thereof. This study developed the models of supply chain security activities and their outcome by means of using Balanced Scorecard (BCS) which is a well known performance indicator to identify relationship between supply chain security activities and their accomplishment. In this study we have presented 8 supply chain frameworks, human resources management, information system management, facilities/freight management, security process, crisis management capability, relationship with partners, sharing of logistics information and logistics security accomplishment, with reference to standards of C-TPAT and AEO based on WCO framework, 10 supply chain security capabilities. This study further indicates that relationship with partners has more effect on logistics security accomplishment than sharing of logistic information. Just as relationship between corporations in chain of supply and sharing of information among them are important elements in management of supply chain, relationship with partners and sharing of logistic information will have positive effect on supply chain security accomplishment and raise its effectiveness.

Many early-career researchers (ECR) are motivated by the prospect of creating knowledge that is useful, not just within but also beyond the academic community. Although research facilities, funders and academic journals praise this eagerness for societal impact, the path toward such contributions is by no means straightforward. In this essay, we address five common concerns faced by ECRs when they strive for societal impact. We discuss the opportunity costs associated with impact work, the fuzziness of current impact measurement, the challenge of incremental results, the actionability of research findings, and the risk of saying something wrong in public. We reflect on these concerns in light of our own experience with impact work and conclude by suggesting a “post-heroic” perspective on impact, whereby seemingly mundane activities are linked in a meaningful way.

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.

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.

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.

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.

The purpose of this paper is to examine whether the impact of persistent racial bias, discrimination and racial violence is facilitated by otherwise well-intentioned individuals who fail to act or intercede. Utilizing the aversive racism framework, the need to move beyond awareness raising to facilitate behavioral changes is discussed. Examining the unique lens provided by the aversive racism framework and existing research, the bystander effect provides important insights on recent acts of racial violence such as the murder of Mr. George Floyd. Some promise is shown by the work on effective bystander behavior training and highlights the need for shared responsibility in preventing the outcomes of racial violence and discrimination to create meaningful and long-lasting social change.

This paper uses literature based on the aversive racism framework together with the literature on the bystander effect to understand the factors, conditions and consequences for lack of intervention when the victim is African American. This paper also provides evidence and theory-based recommendations for strategies to change passive bystanders into active allies.

The use of the aversive racism framework provides a powerful lens to help explain the inconsistencies in the bystander effect based on the race of the victim. The implications for intervention models point to the need for behavioral and competency-based approaches that have been shown to provide meaningful change.

Several different approaches to address incidents of racial aggression and violence have been developed in the past. However, given the principles of aversive racism, a unique approach that considers the inconsistencies between self-perceptions and actions is needed. This sets a new agenda for future research and meaningful behavioral intervention programs that seek to equip bystanders to intercede in the future.

The need to address and provide effective strategies to reduce the incidence of racial aggression and violence have wide-ranging benefits for individuals, communities and society.

By connecting the aversive racism framework to the bystander effect, the need for different models for developing responsive and active bystanders can be more effectively outlined.

In this chapter, I propose an integrative framework for theorizing and empiricizing about talent management, based on the notion of “talent philosophies.” I believe that current debates about whether talent management should be inclusive or exclusive create the risk that our field will become fragmented, thereby undermining its social-scientific legitimacy. Nonetheless, this debate is absolutely correct in identifying the tensions between inclusive and exclusive approaches to talent management as a phenomenon. This, however, creates issues for talent management as a construct for scientific inquiry, as we need clear definitions and measures to create a cumulative body of research as a community. I propose that the solution lies in an expansion of our vocabulary as talent management researchers and identify four constructs that can help us structure and categorize our collective work: giftedness, talent, potential, and strength. Each of these constructs map logically onto different talent philosophies and talent management practices. In establishing “unity in diversity,” I believe talent management could finally make the transition into a more mature field of academic inquiry – although clearly phenomenon driven – characterized in equal parts by construct clarity, rigor, and relevance.

The purpose of this paper is to investigate the role of third-party logistics providers (TPLs) in providing innovative logistics solutions for Brazilian importations.

A multiple case study has been conducted in which four logistics service providers are interviewed on the topic of innovation in importation logistics. The collected data (interviews, brochures and presentations) were triangulated and analyzed.

The collected data highlight the integrating role of TPLs in providing innovative logistics solutions of the technological nature, in addition to drivers, which involve communication, trust, logistics and institutional actions.

This study, instead of focusing on procedural issues, intended to focus on two important theoretical and practical drivers: innovation in the importation process and strengthening of intangible factors. It is known that trading conditions and geographical proximity have an impact in importation, but they have not been discussed here because of the subject delimitation of the present study. Regarding the implications of the present study, no specific theoretical reference has been found on the subject in terms of the importation process but is rather related to information technology, which is then presented.

This study focuses on the fundamental role of TPLs in the development of innovative logistics solutions in importation.

The fundamental role of TPLs in the development of innovative logistics solutions in importation is based on trust and relationship, internal and external to the organization.

This study, instead of focusing on procedural issues, intends to focus on two important theoretical and practical drivers – innovation in the importation process and strengthening of intangible factors – suggesting that a change of mind-set and a differentiated background in importation logistics are developed by TPLs.

Private equity and venture capital (VC) firms in the capital markets sector invest capital with the primary goal of delivering economic value. However, some firms in the capital markets sector have started to shift this focus to create (i.e. invest in) social value. More specifically, traditional VC firms are starting socially oriented funds, while other firms have emerged to focus solely on investments in social enterprises. These VC firms are contributing to an interesting paradox – performance metrics are not measured by profit alone but also by social innovation. From an architectural perspective, the authors examine the implications of internal design, i.e. how specific strategic and structural factors influence the financial performance of VC firms with a social orientation to determine if these firms really can “do well and do good.”

Social orientation was determined by content analysis of mission statements of the VC firms. Firm strategies, structures and performance were sourced from secondary data. A moderated mediation model was used to test relationships.

Results suggest that (1) socially responsible VC firms adopt distinct foci of social investing that directs their strategic orientation and (2) these various foci have vastly differing effects on the firm's overall performance, strategic decisions made and the architecture of their structural design.

This study is among the first to explore socially responsible VC architectural dimensions, with implications for firm design based on blended measures of success.

This chapter focusses on the ethical issues raised by different types of surveillance and the varied ways in which surveillance can be covert. Three case studies are presented which highlight different types of surveillance and different ethical concerns. The first case concerns the use of undercover police to infiltrate political activist groups over a 40-year period in the UK. The second case study examines a joint operation by US and Australian law enforcement agencies: the FBI’s operation Trojan Shield and the AFP’s Operation Ironside. This involved distributing encrypted phone handsets to serious criminal organisations which included a ‘backdoor’ secretly sending encrypted copies of all messages to law enforcement. The third case study analyses the use of emotional artificial intelligence systems in educational digital learning platforms for children where technology companies collect, store and use intrusive personal data in an opaque manner. The authors discuss similarities and differences in the ethical questions raised by these cases, for example, the involvement of the state versus private corporations, the kinds of information gathered and how it is used.