Search results

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Organizations’ increasing concern for environment shows the interest in appropriate mechanisms that account for relevant flows of environment-related information. Today managers and researchers are promoting environmental management accounting (EMA) systems mechanisms as a means to incorporate the full spectrum of ecological data into day-to-day business decisions and foster green management execution. However implementation remains a challenge and many of the difficulties are associated with conceptual and practical problems in integrating ‘green’ information and providing guidance on effective implementation. In this context academics might investigate on further explanations on how to achieve excellence in both environmental and financial performance. Hence this chapter substantiates the need for more theoretical and empirical studies on EMA practices and proposes avenues for future research.

We review the growing body of EMA research to inform the reader of what has been studied to date and indicate the necessity for further investigation. In addition, we suggest areas for future research.

Our synthesis highlights the relevant aspects of EMA examined in prior studies. The review reveals unexplored facets that need to be investigated to complement existing knowledge. In particular researchers might explore the concept of environmental performance and the application of different forms of EMA within organizations. Moreover academics have the opportunity to further examine the role of EMA mechanisms in companies that do not pursue environmental results for economic benefits.

The chapter sheds some light on EMA literature and emphasizes the opportunities that new theoretical developments and appropriate research designs offer in the investigation of the remaining gaps in the literature.

The purpose of this paper is to review the extant literature on empirical research in supply chain management (SCM). It provides a comprehensive assessment of research methodology of 619 empirical research articles on SCM published between 1994 and 2009. In total, 21 journals were short listed out of 115 journals for the purpose.

The paper reviewed a set of 619 empirical research articles in SCM research with respect to empirical research methodology and its related aspects, using the empirical research approach given by Flynn et al. The paper demonstrates the present status of empirical research in SCM.

It is concluded from the analysis of the results that empirical research in SCM is increasing at a faster rate than ever, with theory building more in focus than verification. On the other hand, SCM researchers seems to have left several aspects of empirical research unexplored, such as action research, significance of triangulation of data and longitudinal data collection. Other significant findings revealed that SCM research is very scanty in developing countries, the majority of research papers are written at firm level only and several industrial sectors such as construction, retail, and agriculture are still unexamined.

There have been a couple of literature reviews in SCM but none of them focused exclusively on empirical research methodology in SCM. Also the sample size with respect to the number of papers (619 papers), as well as number of journals (21 journals), is larger than ever considered for literature review in SCM. The papers spans a longer time period of 16 years (1994‐2009).

The purpose of this paper is to analyze more than three decades of theory testing published in leading operations management (OM) journals.

This piece examines the amount of theory testing, the extent to which theories are tested multiple times, and the disciplinary origins of the theories that are tested.

The analysis revealed that empirical OM researchers have increasingly responded to demands for more theory-driven knowledge over time. OM researchers are developing and using a wide array of domestic theories to understand empirical data. The examination also revealed a substantial focus on theory borrowed from other scientific fields.

The findings here suggest that OM is clearly a maturing discipline. As the discipline matures, it is important to consider to what extent borrowed theories and frameworks can offer value to OM. A preliminary vetting model is advanced in order to critically assess foreign theory. It is hoped that future screening promotes only the most useful non-domestic theory, thereby ensuring sufficient journal space for domestic theory and resulting in effective solutions to the pressing, practical problems of the OM field.

The purpose of this paper is to frame empirical literature on talent management (TM), and to provide a clear and comprehensive picture of the topics under investigation, the conceptualization of TM, and under-explored areas.

The authors adopted a systematic review that covers empirical research on TM which has been published between 2006 and 2014 in academic peer-reviewed journals. A total of 96 articles were included in the review. A bibliometric as well as a content analysis has been carried out.

The results reveal that the Anglo-Saxon context (in particular EU) has a great impact on empirical TM research. Also research foundations and designs are not very rigorous. A slight awareness of context and culture was found. Empirical TM research is predominantly built on an exclusive approach to TM. Yet, how TM works in practice and how well (from the perspective of multiple actors) as well as the role and perceptions of line managers are under-explored areas.

The paper gives vision and direction to practitioners in particular on the definition of talent and TM.

This study frames the extent and nature of empirical research on TM, and it is the first to specifically and objectively examine the advances made in the field and to identify under-explored areas. By doing so, it helps to avoid presumptions and misguided beliefs, to advance the knowledge of TM issues in organizations and regions, and to better channel future research.

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.

The paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.

The paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.

This is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.

The paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.

The present paper seeks to understand the influence of great works through the relationship between theoretical and empirical publications. The authors examined three samples of articles published in the Academy of Management Review and used the grounded theory approach of qualitative analysis to help identify differences and similarities between theory articles that have led to empirical tests and those articles that have not. It was found that those theory articles with concise introductions drawn from disparate academic domains, proposed empirical designs, methodologies, and measurement strategies, and discussions that reiterate the need for the prescribed theory are more likely to receive empirical consideration than those theory articles that do not include these factors.

The field of strategic management has advanced substantially in both theory and empirical research over the last 25 years. However, there are “cracks” beginning to occur in the methodology “dam.” To grow as a discipline, strategic management research must meet and deal effectively with methodological challenges in several areas. We address these challenges in each of the following areas: research questions, data collection, construct measurement, analysis of endogenous relationships, and applications. We present a concise view of the future suggesting ways in which these challenges can be overcome and explain the benefits to the field.

Fashion supply chain (FSC) research has identified two important issues of sustainability management and risk management. However, investigation of these issues is relatively sparse and has primarily been independent with little combinatory research, despite their important interrelationships. The purpose of this paper is to address that gap by critically reviewing extant literature to synthesise important sustainability risk issues in FSCs and proposing an empirical research agenda.

This paper uses a structured literature review approach and Denyer and Tranfield’s (2009) context, intervention, mechanisms and outcome (CIMO) criteria for critical analysis to enable the development of future empirical research areas.

While sustainability and risk are discussed independently in the supply chain literature, combinatory discussions are very limited, despite the interdependence of these concepts. There is little substantial research on sustainability risk in global FSCs and therefore, an empirical research agenda is proposed with the four research directions to address the gap and take forward the notion of supply chain sustainability risk management in FSCs: definition; organisation and management; influence on performance; and development of a conceptual framework.

This paper provides a critical literature review and thus lacks empirical study.

This paper highlights important issues in sustainability risk management for FSCs and presents an agenda for future empirical research.

This paper contributes by providing a combinatory synthesis of sustainability and risk management in FSC literature and an agenda for future empirical research.