Search results
1 – 10 of 823Zack Enslin, John Hall and Elda du Toit
The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases…
Abstract
Purpose
The emerging business partner role of management accountants (MAs) results in an increased requirement of MAs to make business decisions. Frame dependence cognitive biases regularly influence decisions made in conditions of uncertainty, as is the case in business decision-making. Consequently, this study aims to examine susceptibility of MAs to frame dependence bias.
Design/methodology/approach
A survey was conducted among an international sample of practising MAs. The proportion of MAs influenced by framing bias was analysed and compared to findings in other populations. Logistic regression was then used to determine whether MAs who exhibit a higher preference for evidence-based (as opposed to intuitive) decision-making are more susceptible to framing bias.
Findings
Despite a comparatively high preference for evidence-based decision-making, the prevalence of framing bias among MAs is comparable to that of other populations. A higher preference for evidence-based decision-making was found to only be associated with higher susceptibility to endowment effect bias.
Originality/value
To the best of the authors’ knowledge, this is the first study to comprehensively examine framing bias for MAs as a group of decision-makers. Additionally, this study’s sample consists of practising MAs, and not only students.
Details
Keywords
Hannele Suvanto and Merja Lähdesmäki
In this paper, the authors integrate the psychological ownership theory with the concept of commitment to contribute to the discussion on agricultural supply chain management. The…
Abstract
Purpose
In this paper, the authors integrate the psychological ownership theory with the concept of commitment to contribute to the discussion on agricultural supply chain management. The purpose of this study is to examine how farmers experience their commitment to the business relationship with the processor and how this is conveyed through the routes of psychological ownership.
Design/methodology/approach
The empirical data are based on 14 in-depth face-to-face Finnish farmer interviews. To understand the farmers’ routes to psychological ownership, the critical incidents technique was used.
Findings
According to the three routes to psychological ownership – control, profound knowledge and self-investment – the authors argue that farmers mainly consider their routes to be more or less blocked because of the asymmetrical power and information distribution in the business relationship with the processor. Furthermore, based on farmers’ perceptions of psychological ownership, the authors provide a farmer typology that reflects in the farmers’ willingness to commit to the business relationship. The identified types are named as satisfied, captives and leavers.
Originality/value
By integrating the theory of psychological ownership with the concept of commitment, this study provides a more robust understanding of how farmers experience their commitment to the business relationship, thus, contributing to the literature on supply chain management in the agri-food business context. Implementation of these findings can help business partners to proactively improve their business relationships through the perceived level of commitment and to deal with critical incidents influencing the effectiveness of the whole chain.
Details
Keywords
Selena Aureli, Eleonora Foschi and Angelo Paletta
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
Abstract
Purpose
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.
Design/methodology/approach
Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.
Findings
The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.
Research limitations/implications
The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.
Practical implications
The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.
Social implications
The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.
Originality/value
The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.
Details
Keywords
Francesco Calza, Annarita Sorrentino and Ilaria Tutore
The aim of this work is to provide a theoretical model that can help companies to develop a unique approach to achieve both corporate environmental sustainability (CES) and…
Abstract
Purpose
The aim of this work is to provide a theoretical model that can help companies to develop a unique approach to achieve both corporate environmental sustainability (CES) and successful customer experience management (CEM).
Design/methodology/approach
A two-phase study achieved the research aim. The first phase consisted of the analysis of contemporary theoretical contributions with a focus on CES and CEM. In the second phase, taking a qualitative approach, the key dimensions identified in the initial analysis were investigated to explore the dominant perceptions of practitioners and to hone the theoretical categories.
Findings
Five innovative pathways emerged from the study to inform decision-making while maintaining the dual objectives of CES and successful CEM. These pathways are combined to offer a strategic tool for managers and for research advances. This original integrated model also offers six novel theoretical propositions that describe how to shape corporate decisions to achieve environmental sustainability in CEM.
Research limitations/implications
Firms can benefit from an approach that integrates CES and CEM to develop a new mindset for an innovative and valuable decision-making process and to design more captivating experiences for customers. Nevertheless, the efficacy and generalizability of the theoretical framework and propositions require empirical testing.
Originality/value
This paper makes an original contribution to the environmental sustainability and marketing literature by bringing together all elements in these fields of research in a conceptual model. Moreover, this paper proposes theoretical propositions that advance knowledge of the subject and offer ideas for future research and managers.
Details
Keywords
Moh. Wahyudin, Chih-Cheng Chen, Henry Yuliando, Najihatul Mujahidah and Kune-Muh Tsai
The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify…
Abstract
Purpose
The food industry is continuously developing its online services called food delivery applications (FDAs). This study aims to evaluate FDA's importance–performance and identify strategies to maximize its potential gains from a business partner's perspective.
Design/methodology/approach
Data are collected from 208 FDA partners in Indonesia. Importance–performance analysis (IPA) is applied to evaluate the FDA feature and extended the theory of potential gain in customer value (PGCV) to achieve potential gains from FDA business partners.
Findings
This study provides a clear and measurable direction for future research to develop FDA performance. Owning customer data, revenue sharing and competitive advantage are the most potential gains from joining the FDA from the business partner perspective.
Research limitations/implications
The respondents are restaurants from the micro, small, and medium enterprises levels. Further research should involve middle to upper level restaurants to discover all business partners' perceptions. This will be very helpful for FDA providers interested in improving the best performance for all their partners.
Practical implications
FDA providers must focus on improving and maintaining the features of owning customer data, revenue sharing, competitive advantage, stable terms and conditions, customer interface, building customer loyalty, online presence, user credit rating, promotion and offers, delivery service and sales enhancement to increase consumer satisfaction and meet the expectations desired by business partners.
Originality/value
This research provides a meaningful theoretical foundation for future work. It extends the theory of PGCV using the value of a partner perspective as a substitute for customer value; hence, the authors call it a potential gain in partner value.
Details
Keywords
The current paper sought to assess health research institutions in transferring knowledge from health research findings into decision and policy making in Malawi. The study…
Abstract
The current paper sought to assess health research institutions in transferring knowledge from health research findings into decision and policy making in Malawi. The study employed both a qualitative and a multi-case study approach. Data was gathered through interviews. The study's participants were purposefully chosen directors of research institutions, public universities, and the ministry of health. Few research institutions compile a list of organisations that might benefit from their health research findings, and even fewer libraries have databanks or repositories. Policymakers rarely receive actionable messages from research institutions. Researchers are short on communication skills as well as time to transfer research findings into usable formats. Research centres including libraries should provide an opportunity for interacting and enhancing the use of research evidence. Individuals, research groups, institutions must all develop stakeholder interaction structures. Structures should define incentives and advancement opportunities for those working in health research institutions.
Details
Keywords
Frank Grave, Rogier van de Wetering and Rob Kusters
Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known…
Abstract
Purpose
Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known about the position of EA artifacts. Therefore, this study aims to build an integrative model of EA artifact-enabled EA value supplemented with a research agenda to enhance our understanding further.
Design/methodology/approach
This study leveraged grounded theory techniques and a systematic review approach to develop the integrative model and research agenda.
Findings
We inductively build a model of the position of EA artifacts in EA value creation. Additionally, we elaborate a research agenda that proposes (1) an investigation of the role of an EA practice in successful strategic change, (2) an examination of how to manage EA practice value generation and (3) longitudinal research to gain insight into the evolution of value creation by EA practices.
Originality/value
This study presents a model of EA artifact-enabled EA value, thereby contributing to our understanding of the mechanisms, inhibitors and success factors associated with EA value. Following our model, the proposed research agenda contains future research areas to help us better understand the mechanisms and interrelatedness of EA practices in highly dynamic environments.
Details
Keywords
Karen L. Angus-Cole, Robert Eaton and Matthew Dawes
Embedding citizenship and sustainability into higher education curricula is vital for ensuring that curricula remain up-to-date and support students with the skills and knowledge…
Abstract
Embedding citizenship and sustainability into higher education curricula is vital for ensuring that curricula remain up-to-date and support students with the skills and knowledge they need for our ever-changing world. But the conceptualisation of the term “sustainability” radically affects its perceived relevance for curriculum design, and hence the recognition of where education for sustainability is already embedded within a curriculum. Here we present a student-designed, freely accessible workshop, which can be used by colleagues off-the-shelf to challenge workshop participants to reconsider their understanding of sustainability and recognise its vast scope. The workshop is provocative yet encourages collaboration, drawing on participants' prior experiences to identify sustainability concepts already embedded within their course, and opportunities to further enhance the inclusion of sustainability in the curriculum. The workshop is also fully supportive of the increasing recognition of the value of engaging students, and others, as partners in curriculum development.
Details
Keywords
Fabio Monteduro, Giuseppe D'Onza and Riccardo Mussari
Corruption is a major social problem, and scholars have devoted considerable attention to this phenomenon. However, less attention has been paid to how corruption spreads among…
Abstract
Purpose
Corruption is a major social problem, and scholars have devoted considerable attention to this phenomenon. However, less attention has been paid to how corruption spreads among organizations and what factors can make its spread more likely. This study aims to fill the gap by modelling corruption as an interorganizational contagion.
Design/methodology/approach
The authors used social contagion theory to model corruption as an interorganizational contagion, influenced by the susceptibility of organizations and the strength of contagion sources. The study analysed 736 medium and large Italian municipalities over a five-year period, with 3,146 observations (excluding missing data). The authors conducted a longitudinal analysis using panel logistic regression techniques and performed robustness and endogeneity checks through a dynamic panel data model.
Findings
The authors found that municipalities with a higher percentage of corrupt neighbouring municipalities were more likely to experience corruption. The probability of experiencing corruption was also significantly higher for municipalities with weaker organizational resistance to corruption contagion.
Originality/value
Previous studies have not clearly explained the organizational mechanisms behind the spread of corruption at the interorganizational level. The study suggests that corruption contagion at the municipal level occurs via reduced uncertainty in decision-makers and is influenced by the prevalence of corruption locally. The spread can be driven by conscious or unconscious mechanisms. This study challenges the idea that corruption contagion is immediate and inevitable. Organizational resistance to corruption can affect the risk of contagion, highlighting the importance of anti-corruption controls and ethical systems in preventing it.
Details
Keywords
Informal knowledge sharing interactions (IKSI) are of particular value for innovation projects. This is especially true for unplanned IKSI, because they are even more likely to…
Abstract
Purpose
Informal knowledge sharing interactions (IKSI) are of particular value for innovation projects. This is especially true for unplanned IKSI, because they are even more likely to provide non-redundant knowledge and new perspectives than planned IKSI. Seminal studies have shown that the formation of unplanned IKSI can be explained on the basis of spatial structures. Strictly speaking, however, these studies only explain unplanned encounters. Whether unplanned IKSI result from these unplanned encounters, though, cannot be satisfactorily explained on the basis of spatial configurations alone. The purpose of this paper is to tackle this explanatory gap by unraveling the fundamental social processes by application of the symbolic interaction theory.
Design/methodology/approach
For this purpose, the formation of 132 IKSI on innovation projects from three research and development departments of large companies was recorded in detail using a combination of diaries and interviews. The data were analyzed using qualitative content analysis.
Findings
The analysis reveals that IKSI cause symbolic costs (image damages), and that these costs vary between types of social situations. Because actors anticipate situation-specific costs, their propensity to initiate IKSI can be explained in terms of the situations in which they encounter one another. Furthermore, the analysis reveals six particularly relevant characteristics of situations and further elaborates the basic argument by analyzing their functioning.
Originality/value
The paper complements previous explanations of unplanned IKSI by opening up the social processes underlying their formation.
Details