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Open Access
Article
Publication date: 18 June 2021

Gustaf Kastberg Weichselberger and Cristian Lagström

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…

1991

Abstract

Purpose

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 October 2017

Gustaf Kastberg and Sven Siverbo

One of the latest trends within public administration and healthcare organizations (HCOs) is process orientation, often in the shape of Lean management. The purpose of this study…

Abstract

Purpose

One of the latest trends within public administration and healthcare organizations (HCOs) is process orientation, often in the shape of Lean management. The purpose of this study is to expand our understanding of process orientation of HCOs and the more specific aim is to investigate what measures are taken to re-frame the HCOs to include the process dimension.

Design/methodology/approach

This empirical study is based on 67 interviews and 20 meeting observations.

Findings

The main observation in this study is that introducing process-oriented management solutions is about disconnecting and cutting-off existing links. The authors see how attempts are made to cut-off links to the logic of functional specialization, the autonomy of the professional worker, equal treatment of patients and other objectives.

Originality/value

This study adds to and expands previous studies that have problematized the use of Lean-inspired ways of organizing in the public sector.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 January 2024

Yuanzhang Yang, Linqin Wang, Shengxiang Gao, Zhengtao Yu and Ling Dong

This paper aims to disentangle Chinese-English-rich resources linguistic and speaker timbre features, achieving cross-lingual speaker transfer for Cambodian.

Abstract

Purpose

This paper aims to disentangle Chinese-English-rich resources linguistic and speaker timbre features, achieving cross-lingual speaker transfer for Cambodian.

Design/methodology/approach

This study introduces a novel approach: the construction of a cross-lingual feature disentangler coupled with the integration of time-frequency attention adaptive normalization to proficiently convert Cambodian speaker timbre into Chinese-English without altering the underlying Cambodian speech content.

Findings

Considering the limited availability of multi-speaker corpora in Cambodia, conventional methods have demonstrated subpar performance in Cambodian speaker voice transfer.

Originality/value

The originality of this study lies in the effectiveness of the disentanglement process and precise control over speaker timbre feature transfer.

Details

International Journal of Web Information Systems, vol. 20 no. 2
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 1 March 2003

Jan Mouritsen

This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not…

4157

Abstract

This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not (yet) disentangled by the institutions of the capital markets, and therefore they are not (yet) translatable with any degree of confidence into predictions about stock price behaviour. Second, intellectual capital and intangibles are not absent from capital market intelligence; they are just typically translated into financial form, when they are presented to actors in the capital markets, even if in forms that are themselves “invisible”. The capital market may have limited understanding of intellectual capital, but it is also always seeking to understand the complexity of business and (im)possible futures. Its appreciation of intellectual capital is therefore fragile.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 April 2018

Christoph Flöthmann, Kai Hoberg and Britta Gammelgaard

The purpose of this paper is to extend the understanding of supply chain management (SCM) competencies by splitting them into individual and organizational components and…

2650

Abstract

Purpose

The purpose of this paper is to extend the understanding of supply chain management (SCM) competencies by splitting them into individual and organizational components and measuring their impact on SCM performance.

Design/methodology/approach

Hypothesized relationships are tested using structural equation modeling and bootstrapping mediation analysis based on a multi-national survey with 273 managers while drawing on the theory of knowledge management and literature streams of individual competencies in the fields of SCM and human resource management (HRM), respectively.

Findings

The analysis reveals that individual SCM competencies and organizational SCM knowledge positively influence SCM performance to a similar magnitude. Moreover, organizational learning enhances individual competencies and organizational knowledge significantly and equally while corporate training programs fall surprisingly short of expectations. The disentanglement of SCM competencies renders HRM’s contribution to SCM visible by revealing the impact of HRM and learning practices on competencies, knowledge, and performance.

Research limitations/implications

To validate the findings, future research could apply different research methods such as case studies and focus on more countries to reduce potential methodological and regional biases.

Practical implications

The results suggest that corporate training programs need further development. Organizational learning’s strong direct and indirect effects have two main implications: first, it should serve as motivation for organizations to constantly improve their learning capabilities. Second, these only tap its true potential for enhancing SCM performance if they first elevate individual competencies and organizational knowledge.

Originality/value

This is the first paper to distinguish between individual competencies and organizational knowledge on finely nuanced levels. While the organizational knowledge level effect on performance has been studied before, this paper extends this effect to also hold true for the individual level.

Details

International Journal of Physical Distribution & Logistics Management, vol. 48 no. 6
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 11 April 2019

Gustaf Kastberg and Cristian Lagström

The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate…

Abstract

Purpose

The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate the knowledge through a conceptualization of the relationship between hybrid organizing and object, helping us understand how and why hybridization takes place or de-hybridizing occurs.

Design/methodology/approach

The study is based on a longitudinal qualitative case study of an attempt to introduce cost-benefit calculations as a management initiative in the social sector. In total, 18 observations of meetings and 48 interviews were done.

Findings

The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing or compartmentalization – the former either leading to a disciplined hybrid allowing efficient action or to a hot and contested situation characterized by inertia. The latter, compartmentalization, presupposes less complexity with the potential of full de-hybridization into single-purpose organizing, failing to deal with the complex task at hand.

Research limitations/implications

A limitation is the one case approach and further research could focus on other settings.

Practical implications

The paper provides concepts useful for analysis of specific cooperative arrangements.

Social implications

The authors believe that the findings can bring useful insights to professionals, policy makers and others who are engaging in and addressing complex societal issues, not least within the public sector, a matter all too often overlooked by the accounting research community.

Originality/value

The originality of the paper is the focus on the organization and control in relation to the task at hand.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 7 August 2019

Antonios Kaniadakis and Amany Elbanna

In the aftermath of the global financial crisis, transparency became a rhetorical token used to provide a solution to financial problems. This study examines how transparency…

Abstract

In the aftermath of the global financial crisis, transparency became a rhetorical token used to provide a solution to financial problems. This study examines how transparency materialized in the context of the European securitization industry, which was largely blamed for the credit crunch. The authors show that although transparency was broadly associated with a political call for financial system reform, in the European securitization industry it provided the basis on which to repurpose its market infrastructure. The authors introduce the concept of transparency work to show that transparency is a market achievement organized as a standardization network of heterogeneous actors aiming at establishing a new calculative infrastructure for managing credit risk. Combining insights from information infrastructure research and Economic Sociology, the authors contribute to a distributed and networked understanding of information infrastructure development.

Article
Publication date: 1 April 1989

G. Hinz

This article relates how a circuit board manufacturer joined forces with a user to develop a means of improving the packing density of SMD boards.

Abstract

This article relates how a circuit board manufacturer joined forces with a user to develop a means of improving the packing density of SMD boards.

Details

Circuit World, vol. 16 no. 1
Type: Research Article
ISSN: 0305-6120

Article
Publication date: 11 June 2018

Fredah Gakii Mwiti and Winfred Ikiring Onyas

The purpose of this paper is to deepen the understanding of subsistence exchange practices and their contribution to international marketing theory and practice. It draws on the…

Abstract

Purpose

The purpose of this paper is to deepen the understanding of subsistence exchange practices and their contribution to international marketing theory and practice. It draws on the notion of embeddedness to examine the hybrid exchange practices unfolding within subsistence communities, and between subsistence communities and (international) firms.

Design/methodology/approach

The paper reports two ethnographic studies conducted in low-income farming and slum communities in Uganda and Kenya, respectively. Both studies involved participant observation, interviews, field note-taking and visual methods.

Findings

The findings demonstrate that hybrid exchange systems prevail in subsistence contexts, supporting both market and non-market logics simultaneously. Actors remain deeply embedded in their social worlds during exchange, making it problematic to disentangle social relations from market exchanges.

Research limitations/implications

The study suggests implications for international firms interested in forging business partnerships with subsistence actors. It calls for international marketers to surpass the traditional marketing roles and develop competences that enable firms to meaningfully embed in subsistence contexts. Further research could explore how international marketers could develop such competences.

Originality/value

The paper draws from diverse exchange literature to demonstrate how subsistence actors become actively involved in shaping hybrid exchanges that (potentially) incorporate international firms. The study calls for a broader understanding of international marketing, which accounts for the embedded marketing practices entailed in serving subsistence markets. It concludes that categorizing exchanges as either economic or social is problematic as both forms co-evolve to constitute multiple levels of intra-community, local marketplace and extensive hybrid exchanges.

Details

International Marketing Review, vol. 35 no. 4
Type: Research Article
ISSN: 0265-1335

Keywords

Article
Publication date: 8 February 2021

Katrien Cuyvers, Vincent Donche and Piet Van den Bossche

This study aims to unravel the dynamic nature of the process of self-regulated learning (SRL) of medical specialists as it actually unfolds over time in the authentic clinical…

Abstract

Purpose

This study aims to unravel the dynamic nature of the process of self-regulated learning (SRL) of medical specialists as it actually unfolds over time in the authentic clinical environment.

Design/methodology/approach

A longitudinal multiple case-study design was used, combining multiple data-collection techniques. Long-term observations offered evidence on overt SRL strategies. Physicians’ observed behaviours were used as cues for in loco stimulated recall interviews, asking about covert SRL strategies and their thoughts regarding a situation at hand. Field notes and audiotaped stimulated recall interviews were transcribed verbatim and integrated in a longitudinal database to map SRL as it actually unfolds moment-by-moment. The transcripts were analysed from an inter- and intra-individual perspective using Nvivo 12.

Findings

Results show a variety of strategies that initiate, advance and evaluate the process of SRL. Different SRL strategies not included in contemporary frameworks on SRL are found and classified as a new category which the authors labelled “learning readiness”. Exemplary for an SRL strategy in this category is awareness of learning needs. Results show that SRL in the clinical environment is found as an interrelated, dynamic process unfolding in time with feedback loops between different SRL strategies. Performance is found to play a leading role in driving SRL.

Originality/value

This study contributes empirically to the conceptual understanding of SRL in the clinical environment. The use of a situated, longitudinal methodology, which goes beyond the common path of retrospective self-report questionnaires, adds to the disentanglement of the process of SRL as it actually unfolds in the work environment.

Details

Journal of Workplace Learning, vol. 33 no. 5
Type: Research Article
ISSN: 1366-5626

Keywords

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