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1 – 10 of 276Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate…
Abstract
Purpose
The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.
Design/methodology/approach
This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.
Findings
This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.
Research limitations/implications
This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.
Originality/value
This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.
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Peter Winkler, Jannik Kretschmer and Michael Etter
Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing…
Abstract
Purpose
Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing ideas of progress that mainly circle around questions of ontology and epistemology, i.e. around defining appropriate object and knowledge in PR research.
Design/methodology/approach
This conceptual article highlights a third crucial question underlying the debate drawing on a narrative approach: The question of axiology, hence, the normative question how PR research shall develop to contribute to societal progress.
Findings
The article presents a model, which describes how normative visions of progress in different PR paradigms – functional, co-creational, social-reflective and critical-cultural – manifest in each distinct combinations of four narrative plots – tragedy, romance, comedy and satire.
Originality/value
These findings complement the current debate on disciplinary progress in PR research by fostering reflection and debate on paradigm development and cross-paradigmatic tensions and exchange from an explicit axiological perspective.
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The purpose of this study is to offer exploration of pedagogic frailty as a framework to support professional development of university teachers in a personalised and…
Abstract
Purpose
The purpose of this study is to offer exploration of pedagogic frailty as a framework to support professional development of university teachers in a personalised and discipline-sensitive way.
Design/methodology/approach
The method involves participants constructing a concept map for each dimension of the model. These maps must have high explanatory power to act as a frame for developing a personal narrative to support reflection on practice. This reflection starts from the academic’s current knowledge structure and provides a bespoke, individualised focus for further learning.
Findings
This conceptual paper is informed by case studies of academics’ interactions with the frailty model that have helped to refine it as a faculty development tool. This is clarified by providing explicit requirements of an “excellent” map, and places the reflective process within a learning theory that is aligned with the values that underpin the model.
Originality value
The type of rhizomatic learning that is supported by the model, in which there are no imposed learning outcomes or strictly delineated pathways to success, is particularly suited to support the professional development of more senior academics. This represents an innovative approach to faculty development.
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Beatrice Ietto, Federica Pascucci and Gian Luca Gregori
This paper aims to develop a theoretical framework for the conceptualization of customer experiential knowledge (CEK) by logically combining its different dimensions into one…
Abstract
Purpose
This paper aims to develop a theoretical framework for the conceptualization of customer experiential knowledge (CEK) by logically combining its different dimensions into one coherent explanatory concept. Drawing on the integration of the literature on customer experience, customer knowledge management and customer insights acquisition, supported by adequate empirical evidence, the framework provides a systematic, comprehensive and accurate understanding of CEK which, could contribute to the identification of relevant customer experience insights useful for customer knowledge management.
Design/methodology/approach
The analysis follows an inductive/deductive interpretative approach and it is based on a netnography of specialty coffee bloggers’ narratives in relation to their sustainability practices.
Findings
The paper identifies the following six types of CEK: normative, subcultural, epicurean, transcendental, subcultural and symbolic. Accordingly, CEK is defined as the knowledge tacitly possessed by customers in relation to how they live their consumption experiences according to a body of heterogeneous socio-cultural contextual factors (ethos, norms and symbols) and subjective influences (emotions, ingenuity, instincts and senses) deeply embedded into the narrative of a consumption experience.
Originality/value
While CEK has been largely observed and acknowledged, it has not been yet adequately addressed by existing research. The provision of a conceptual definition of CEK which emphasizes its different dimensions will be of use to both academics and practitioners to better identify and categorize the different manifestations of CEK when undertaking empirical observations or managerial decisions.
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Innocent Senyo Kwasi Acquah, Micheline Juliana Naude and Sanjay Soni
This study aims to demonstrate how integration is achieved in an explanatory sequential mixed-methods design by assessing the effect of collaborative cultural dimensions on supply…
Abstract
Purpose
This study aims to demonstrate how integration is achieved in an explanatory sequential mixed-methods design by assessing the effect of collaborative cultural dimensions on supply chain collaboration amongst firms in Ghana's downstream petroleum sector. Specifically, the study examined how collectivism, long-term orientation, power symmetry, as well as uncertainty avoidance influence supply chain collaboration. Besides, it also demonstrates how integration is achieved in an explanatory sequential mixed-methods design.
Design/methodology/approach
Using an explanatory sequential mixed-methods design, the study employed a partial least squares structural equation modelling (PLS-SEM) analysis of quantitative data (N = 166), followed by a thematic analysis of eight semi-structured interviews to explain how and why the dimensions of collaborative culture impact supply chain collaboration.
Findings
The quantitative findings suggest that three out of the four dimensions of culture significantly predict supply chain collaboration. Integrating the quantitative and qualitative findings suggests convergence between the results of the quantitative and qualitative phases of the study as the qualitative results compliment the quantitative findings and offer more nuanced understanding of the cultural mechanisms responsible for successful supply chain collaborations.
Practical implications
The findings provide managers in the downstream petroleum sector with insights into how and why the dimensions of collaborative culture influence supply chain collaboration. These managers should, therefore, build corporate cultures characterized with high levels of long-term orientation, power symmetry and uncertainty avoidance.
Originality/value
Owing to the role of culture in successful supply chain collaborations, this study, through a mixed-methods design, links the dimensions of collaborative culture with supply chain collaboration in the downstream petroleum sector. Moreover, it demonstrates how integration and complementarity are achieved at the study design, methods, as well as the interpretation and reporting levels of an explanatory sequential mixed-methods design.
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Tahani Z. Aldahdouh, Vesna Holubek, Vesa Korhonen, Sanaa Abou-dagga and Nazmi Al-Masri
The aim of this study is to explore the extent to which a transnational pedagogical training affected university teachers' approaches to teaching, as well as their efficacy…
Abstract
Purpose
The aim of this study is to explore the extent to which a transnational pedagogical training affected university teachers' approaches to teaching, as well as their efficacy beliefs and cultural perceptions, and to examine how such training could stimulate teachers' pedagogical-development processes beyond the specific context.
Design/methodology/approach
An explanatory sequential mixed-methods design was adopted for the study. Quantitative data were collected through an online self-reported questionnaire from two-independent samples, both before (n = 119) and after (n = 110) the training. Qualitative data were collected after the training through episodic narrative interviews with five teachers.
Findings
The quantitative and qualitative findings indicate contradictory aspects of the teaching approach and perceived culture. While the questionnaire responses highlighted the dominance of teacher-centred teaching approaches and an individualistic culture, a thematic analysis of the interview data showed that teachers experienced pedagogical development as (1) increasing student engagement, (2) improving their own teaching practices, (3) a community activity and (4) an institutionalised process.
Research limitations/implications
The design of the current research may have limited the authors’ potential to deeply investigate the effect of the transnational pedagogical training, as only snapshots of the teachers' perceptions were elicited. Future studies might consider a within-subject longitudinal design to thoroughly follow teachers' trajectories in learning and development over time.
Practical implications
The research findings suggest that transnational pedagogical training initiatives are to be promoted amidst these uncertain times. Even though the focus of the study was not to explore the teachers' perceptions of teaching development during the pandemic, the current results imply that the mentioned training helped teachers in tailoring their pedagogical practices to suit the unexpected online teaching settings.
Originality/value
The study adds to the relatively new literature on the perceived effect of transnational pedagogical training initiatives. This study’s findings contribute to the body of knowledge related to pedagogical development in fragile and conflict-affected contexts.
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Christian Yao, Jane Parker, James Arrowsmith and Stuart C. Carr
A “living” wage (LW) is conventionally defined as enabling meaningful participation in society above subsistence through, for example, recreation, supporting a family, and…
Abstract
Purpose
A “living” wage (LW) is conventionally defined as enabling meaningful participation in society above subsistence through, for example, recreation, supporting a family, and savings. There is increasing debate over LWs due to growing inequality, rising living costs and welfare reform but this remains largely framed by the econometric cost-benefit parameters that apply to minimum wage regulation. The capabilities approach advocated by Sen (1999) offers a different perspective that is inclusive of choice, contingencies and the inter-connections between quality of (paid) work and private life. The paper aims to discuss these issues.
Design/methodology/approach
The paper adopts this framework and utilises a qualitative exploration of the narratives of 606 New Zealand employees to understand perceived wage effectiveness. The results suggest that a focus on a specific LW rate might be conceptually limiting, in comparison to a LW range.
Findings
First, the findings indicate that there is a pivot range in which people move from self-assessed “survival” to “decent” income. Second, a LW may have more than a simply monetary effect in better meeting employees’ living costs; it can also improve well-being through subjective perceptions of valued freedoms to do with job satisfaction, equity and security.
Originality/value
The results thus draw attention to a wider notion of a LW in terms of personal and family well-being, utilising a capabilities approach, with implications for organisational practice, policy and theory concerning sustainable livelihood and the UN Sustainable Development Goals.
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Sonia Pedro Sebastiao and Isabel Soares
The concept of environmental diplomacy appears associated with events (conventions) promoted between states and transnational organisations to discuss aspects related to…
Abstract
Purpose
The concept of environmental diplomacy appears associated with events (conventions) promoted between states and transnational organisations to discuss aspects related to regulating the use of natural resources and regulating pollution. In this study, the authors intend to highlight the contribution brought to environmental diplomacy by leading television figure David Attenborough and his focus on the destruction of biodiversity by humans (the problem). It is intended to analyse the frames of his public interventions, comparing them with the prevailing frames in the UNFCCC policies.
Design/methodology/approach
A predominantly inductive method of qualitative and interpretative nature is used. In epistemological terms, the framing analysis stems from a social constructivist perspective. A theoretical model for frame analysis was defined by combining the frameworks proposed by Entman (1993) and Semetko and Valkenburg (2000) and considering previous studies (Anholt, 2015; Seelig, 2019). Analysis scrutinised a two-fold corpus comprising articles regarding actions and statements by David Attenborough published in The Guardian between 2018 and 2020, and the UN's legal framework for climate change.
Findings
The most prominent frames regarding climate crisis in transnational policies are responsibilities. Attenborough's calls for action highlight the frames of “morality”, “responsibilities” and “problems”. However, it is necessary to make a distinction between the discourse used in transnational treaties and that by Attenborough. In the former, discourse is more technical and impersonal, presented in a structure of legal diplomas and barely accessible to the public. In contrast, Attenborough's speech is more emotional, appealing and sometimes dramatic. His message is transmitted straightforwardly to the public in a pedagogical, personal tone.
Social implications
The choice of high-profile personalities like David Attenborough as ambassadors has implications in the visibility of the environmental cause, and in the multiplication of initiatives that denounce environmental degradation.
Originality/value
This study explores and analyses the narrative construct regarding climate change as carried out by a trusted and respected media voice. The authors intend to contribute to understanding the amplification role of public figures in controversial issues and diplomatic matters. The main contribution of this study is to highlight the strategic nature of the choice of SDA by political powers to voice the drama of climate emergency.
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Francesca Bernini, Paola Ferretti and Antonella Angelini
This paper aims to focus on the relation between digital transformation and banks’ reputation, as examined through the information disclosed by the five largest Italian banking…
Abstract
Purpose
This paper aims to focus on the relation between digital transformation and banks’ reputation, as examined through the information disclosed by the five largest Italian banking groups’ efforts to extend and enhance their digital resources. Considering digitalization as a key strategy for managing reputation, which, in turn, can leverage financial and value performance management, the paper investigates whether and how digital activities might affect banks’ reputation. Therefore, this paper proposes the relationship between digitalization and reputation as a lever for performance management and for increasing efficiency.
Design/methodology/approach
The authors use content analysis to generate a digital disclosure index, categorizing activities human, structural and relational. For banks’ reputations, the proxies are a measure of corporate reputation and a reputational risk index. Methodologically the study used multiple case studies, considered as particularly suitable to gain an in-depth understanding of the topic in the case of the five banks. A collection of secondary data and semi-structured interviews are included.
Findings
Overall, the digitalization-reputation link shows that banks’ reputation is variously affected, not only by exposure to risk (including reputational risk) but also by strategic issues such as digitalization and the effectiveness of the corresponding communication. Consequently, banks should view digitalization as a key driver to be considered not in a stand-alone perspective, but in a combined approach.
Research limitations/implications
Continued research should include the Covid-19 implications. Additionally, it would be important to compare a larger number of banks, with different characteristics, also including variables indicating the corporate governance mechanisms.
Practical implications
The analysis contributes to fostering scholars’ and practitioners’ management of the digital transformation challenge that is a current key-factor, capable of increasing banks’ value. It considers not only the drivers directly affecting monetary value but also the institutions’ social and relational value, as well as their reputation.
Originality/value
This paper extends prior research on the digitalization-reputation relation by investigating digital transformation through disclosure of activities in this area within the Italian banking sector. It allows to leverage the key-factors that can contribute to increasing banks’ value, considering not only the drivers directly affecting monetary value but also the institutions’ social and relational value, as well as their reputation.
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