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1 – 10 of over 4000The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of…
Abstract
Purpose
The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.
Design/methodology/approach
The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.
Findings
The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.
Originality/value
This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.
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Jakob Mathias Liboriussen, Hanne Nørreklit and Mihaela Trenca
This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’…
Abstract
Purpose
This paper aims to address a dilemma raised in the accounting literature on how managers of creative practices can produce and use accounting measurements that support employees’ self-determination to create whilst also building trust in them to work for the interests of the organisation.
Design/methodology/approach
Using pragmatic constructivism as a paradigmatic setting, the paper develops a learning method of trust building as a way for organisations to produce and use accounting measurements. Empirical analysis of the European Capital of Culture Aarhus 2017 demonstrates the method in action.
Findings
The study displays a learning method of trust building as an effective way for organisations to account for their creative practices without intruding on the creative process of the people involved. The method involves proactive judgement and pragmatic observation of the trustworthiness of the actors’ language games, construction of quality in the conceptual structures of management narratives and measurement models, and learning that narrows the gap between the actors’ proactive judgement and the pragmatic observation of trustworthiness. Through such processes, including principles of truth, dialogical interactions, ongoing reflections and co-authorship, trust can be built in self-determining, creative actors to drive intentional results.
Research limitations/implications
The learning method of trust building extends the literature on trust building and on knowledge processes of performance measurement of actors in creative practices.
Originality/value
This is the first attempt in the accounting literature to develop a learning method of trust building.
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Erik Borra and Bernhard Rieder
The purpose of this paper is to introduce Digital Methods Initiative Twitter Capture and Analysis Toolset, a toolset for capturing and analyzing Twitter data. Instead of just…
Abstract
Purpose
The purpose of this paper is to introduce Digital Methods Initiative Twitter Capture and Analysis Toolset, a toolset for capturing and analyzing Twitter data. Instead of just presenting a technical paper detailing the system, however, the authors argue that the type of data used for, as well as the methods encoded in, computational systems have epistemological repercussions for research. The authors thus aim at situating the development of the toolset in relation to methodological debates in the social sciences and humanities.
Design/methodology/approach
The authors review the possibilities and limitations of existing approaches to capture and analyze Twitter data in order to address the various ways in which computational systems frame research. The authors then introduce the open-source toolset and put forward an approach that embraces methodological diversity and epistemological plurality.
Findings
The authors find that design decisions and more general methodological reasoning can and should go hand in hand when building tools for computational social science or digital humanities.
Practical implications
Besides methodological transparency, the software provides robust and reproducible data capture and analysis, and interlinks with existing analytical software. Epistemic plurality is emphasized by taking into account how Twitter structures information, by allowing for a number of different sampling techniques, by enabling a variety of analytical approaches or paradigms, and by facilitating work at the micro, meso, and macro levels.
Originality/value
The paper opens up critical debate by connecting tool design to fundamental interrogations of methodology and its repercussions for the production of knowledge. The design of the software is inspired by exchanges and debates with scholars from a variety of disciplines and the attempt to propose a flexible and extensible tool that accommodates a wide array of methodological approaches is directly motivated by the desire to keep computational work open for various epistemic sensibilities.
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Md. Shamim Talukder, Samuli Laato, A.K.M. Najmul Islam and Yukun Bao
Wearable health technologies (WHTs) show promise in improving the health and well-being of the aging population because they promote healthy lifestyles. They can be used to…
Abstract
Purpose
Wearable health technologies (WHTs) show promise in improving the health and well-being of the aging population because they promote healthy lifestyles. They can be used to collect health information from users and encourage them to be physically active. Despite potential benefits of WHTs, recent studies have shown that older people have low continued use intention toward WHTs. Previous work on this topic is disjointed, and new theoretical viewpoints are required.
Design/methodology/approach
The authors propose an enablers and inhibitors perspective to model factors influencing continued use intention of WHTs among the elderly. To test the model, we collected data from Chinese elderly (N = 295) who had prior experience using WHTs.
Findings
The study results show that social value is the strongest enabler of continued WHT use, and emotional and epistemic values and device quality also increase use continuance. Inertia and technology anxiety were identified as significant inhibitors. A post hoc importance performance map analysis revealed that while emotional value is a highly significant predictor of continued WHT use, existing WHTs do not stimulate such value in our sample.
Research limitations/implications
The research findings illustrate the importance of incorporating user resistance in technology acceptance studies in general and WHT usage studies in particular. This study contributes by providing an integrative model of technology continued use intention for the elderly along with practical implications for policymakers.
Originality/value
A limited number of prior studies have taken both enablers and inhibitors into account when explaining continued WHT use intention among the elderly. This paper fills this research gap and contributes to the WHT literature by considering both enablers and inhibitors in the same model. Moreover, this study contributes to the ongoing research on WHT, and more broadly, gerontechnology use among the elderly.
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Julian Ming‐Sung Cheng, Edward Shih‐Tse Wang, Julia Ying‐Chao Lin and Shiri D. Vivek
This study aims to investigate the impact of perceived value on customer intention to use the internet as a retailing platform and, more specifically, the impact that perceived…
Abstract
Purpose
This study aims to investigate the impact of perceived value on customer intention to use the internet as a retailing platform and, more specifically, the impact that perceived value (comprising functional, social, emotional and epistemic values) has on Taiwanese customer intention to conduct the two distribution channel functions, i.e. information collection and order placement, through the internet.
Design/methodology/approach
A total of 295 usable survey responses were collected in the main commuter district of Taipei, Taiwan.
Findings
The findings indicate that both functional and epistemic values have a significant impact on information collection and order placement. Nevertheless, social value has an impact only on information collection, whereas emotional value has a significant impact only on order placement.
Originality/value
The aforementioned issue has rarely been researched but is essential to the development of a channel of distribution theory and is of immediate relevance to marketing practices. The paper pioneers the study of the impact of perceived value in this context work that empirically investigated such an issue.
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Richard Huff, Cynthia Cors, Jinzhou Song and Yali Pang
The work of David John Farmer has been recognized as critical to the Public Policy and Administration canon. Its impact has been far-reaching both geographically because of its…
Abstract
The work of David John Farmer has been recognized as critical to the Public Policy and Administration canon. Its impact has been far-reaching both geographically because of its international application and theoretically because of the vast array of public administration challenges it can help resolve. This paper uses the concepts of rhizomatic thinking and reflexive interpretation to describe Farmerʼs work. And because a critical piece of Farmerʼs work is a bridging of the gap between theory and practice, it formally introduces Farmerʼs research approach as Farmerʼs Method. This article is intended to serve as a useful tool for students, practitioners, and theorists in understanding the vast contributions of David John Farmer and the practical application of his work.
Alma Whiteley, Christine Price and Rod Palmer
The purpose of this paper is to present adaptive culture structuration, a new approach for theorizing and analyzing culture change and for creating an “adaptive cultural…
Abstract
Purpose
The purpose of this paper is to present adaptive culture structuration, a new approach for theorizing and analyzing culture change and for creating an “adaptive cultural structurated learning environment”.
Design/methodology/approach
Incorporating a case study in the financial sector the paper explores 12 employees' narrated accounts of living through a culture change initiative. A constructivist, interpretive, qualitative research study followed grounded theory principles. Organizational documentation provided secondary data. Semi structured interview data were analyzed using content analysis, constant comparison and theoretical sensitivity and were managed by ATLAS.ti software.
Findings
Three themes emerged: respondents' investment of self, accepting the culture change initiative and its values; employees' epistemic analyses of the embedded value promises including experiencing a critical incident that interrupted managers' enactment of values; employees' resulting “received practice” which represented the enacted (versus the espoused) values and was not visible to managers.
Practical implications
An adaptive culture structurated learning environment fosters a relationship of “negotiated practice” instead of “received practice” between managers and employees in the constitution of corporate culture change. In this space, employee interpretations and assessments, which may otherwise remain hidden from managers and thereby prevent workplace learning opportunities, can be drawn upon, shared meaning co-produced and psychological contract issues explained.
Originality/value
While much has been written on espoused culture change, this is the first theoretical model to examine the process from an employee perspective through an adaptive culture structurated lens.
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Common literature review methods such as systematic review and narrative review are poorly suited to the investigation of complex management phenomena. Systematic reviews are…
Abstract
Common literature review methods such as systematic review and narrative review are poorly suited to the investigation of complex management phenomena. Systematic reviews are highly driven by protocol and procedure, and are oft-criticized as reductive and poorly equipped to examine the interaction between phenomena and context, nonlinear processes, and empirical outcomes that are less predictable. Narrative reviews, on the other hand, are pluralistic and iterative and thus better suited to descriptions of the complex and unpredictable; however, they tend to lack methodological transparency, trustworthiness, and pragmatism in application. The “realist synthesis” approach to literature review can be seen as the middle-ground between these two common methods, offering both methodological rigor alongside flexibility and nuance. Realist synthesis takes an explanatory frame, with a focus on unearthing the theorized causal mechanisms at play beneath a phenomenon of interest.
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Chapter 8 engages in a round table discussion with Montesquieu (Persian Letters), Fanon (Black Skins, White Masks, Dying Colonialism, and the Wretched of Earth), and Camus (The…
Abstract
Chapter 8 engages in a round table discussion with Montesquieu (Persian Letters), Fanon (Black Skins, White Masks, Dying Colonialism, and the Wretched of Earth), and Camus (The Stranger) posthumously. This chapter explores the inner psyche of the subalterns as they strive to reach decoloniality. This chapter offers suggestions for decolonizing praxis.
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Mzamo P. Mangaliso and Alfred O. Lewis
Purpose – The goal of the chapter is to propose a different approach to conducting strategic management research in emerging market countries (EMCs) by moving away from the…
Abstract
Purpose – The goal of the chapter is to propose a different approach to conducting strategic management research in emerging market countries (EMCs) by moving away from the current practice which ignores the fundamental differences in the infrastructural context and philosophical worldviews between EMCs and the industrialized countries of the West.
Design/methodology/approach – Most of the conceptual and theoretical foundations of strategic management are based on the Western, Anglo-Saxon context. In this chapter, we argue that the differences between developed nations and EMCs are paradigmatic and extend the whole gamut from epistemological to ontological and ideological differences. These differences are typically superficially treated by investigators whose research merits are judged by their quantitative rigor and other positivist yardsticks. We borrow from the work of (Guba & Lincoln, 1994) and suggest that the choice of the research design be matched with the goal and intended outcomes of the research. For example, exploratory research intended to uncover and understand the fundamental concepts from the EMC worldview should be matched with an emic approach and phenomenology and hermeneutics research methods. Confirmatory research intended to test the generalizability of the concepts should be matched with an etic approach, and multiple case studies, questionnaires, as the most appropriate research designs.
Findings – We believe that research designs that take these factors into account are likely to deliver results that are more robust and representative of the true realities in emerging market countries. Furthermore, the bias toward empirical and quantitative approaches was clearly delineated to further support the need for a more comprehensive approach in conducting research in the field of strategic management.
Originality/value – This chapter contributes to the ongoing discourse and conversations about conducting the research in strategic management more responsive and engaging with people in emerging market countries rather than dictating to them what they need to learn and know. A more enriched discourse will likely come out of such interactions which would strengthen the discipline due to the utilization of multiple approaches to conducting research in diverse environments.
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