Search results

This chapter examines the literature surrounding stakeholder theory. Section 2.2 outlines the nature of what is a stakeholder, whereas Section 2.3 overviews the literature on social accounting and reporting and details how it served as an antecedent to the specific literature on stakeholder management. Section 2.4 covers the mainstream literature on stakeholder management by examining the three distinct categories of stakeholder literature as outlined by Donaldson and Preston (1995): (1) descriptive; (2) instrumental; and (3) normative. The normative category includes a discussion on how the theory's fundamental aspects have been rejected outright by some authors, as a basis for a theory of the firm, due to the perceived paradox in relation to the firm's multi-fiduciary duty beyond the shareholder. Section 2.5 summarises the literature to date and outlines its main limitations, including the primary emphasis on seeking to normatively ground the theory. Section 2.6 then provides the conclusions with a table summarising the research objectives and outcomes.

In this paper, we conduct a conceptual and bibliographic analysis of the literature that deals with the international strategy of state-owned enterprises (SOEs), with particular attention to SOEs from emerging economies (EEs). We first review the state of the art in defining the concepts of EEs and SOEs. We then conduct a detailed bibliographic analysis of the literature pertaining to SOEs’ involvement in international activities, whether as outward foreign investors or as potential local partners of inward-investing multinational enterprises. The analysis covers general trends in the literature, prominent research questions and outcome variables, use of theories, and choices pertaining to methodology (type of research and effects, empirical contexts). We document a literature that is fast-growing and well balanced in some respects. In other respects, we advance recommendations pertaining to (a) consistency and precision in the use of the concepts of “state-owned enterprise” and “emerging economy”; (b) search for specific evidence on the outward activities of EE SOEs in less-developed economies and even in other EEs, and on their performance; (c) understanding of relative propensities of local SOEs and inward investors to collaborate, and what happens when SOEs encounter each other across borders; (d) opportunities to strengthen the theoretical foundations and contributions of this research; and (e) minding the mix of home and host countries in studies and avoiding undue generalization from what has become a predominantly China-centric literature.

Personnel specialists often bear the brunt of organisational change. Whether through the painful experiences of managing a redundancy, or as company representatives negotiating the introduction of new technology with trade unions, the shock waves of organisational change permeate most aspects of the personnel function sooner or later. Over recent years, much effort has been directed towards understanding the processes and problems of organisational change and of developing ways of more satisfactorily dealing with it. Much of these efforts have been drawn together into a body of techniques, ideas, case studies and more general wisdom which has acquired a distinctive identity.

We school administrators, like “practical” men everywhere, claim to have little use for theory. In this we delude ourselves, for we all theorize. The real distinction lies not between theory and practice, but between good theory and bad theory. Good theory is a hypothesis which has undergone verification and which has potential for explaining and predicting events, and for the production of new knowledge. The development of theory, with its constant demand for semantic accuracy and simplicity, is essential as a guide to research, and as a guide to action (e.g. in administration) where it should be regarded as a relational map rather than as an itinerary. The work of Halpin, Guba and Getzels, for example, illustrates that no theory is likely to be the theory. The development of a science of administration is dependent upon such theories. The alchemist described his observations in a half‐mythical language full of metaphors and allegories, not In scientific concepts. Today we appear to live only in an age of educational alchemy.

The purpose of this paper is to highlight similarities between Japanese lesson study, Chinese lesson study and learning study.

This editorial review is intended to stimulate a discussion about a critical aspect of both Lesson and learning studies exemplified by the texts published in issue 6.2 of this journal.

The author identifies neriage, the comparison and discussion phase of Japanese lesson study, as a critical aspect of both Lesson and learning studies and emphasises that both involve research leading to teachers learning what makes effective lessons possible. Attention is drawn to the importance of being explicit about the theory of learning behind Lesson and learning studies and how its implementation leads to teacher learning.

This editorial review provides a framework for evaluating the quality of lesson and learning studies in educational institutions.

We detail the evolution of open interaction coding schemes that have long been used to capture behavioral indicators of the power and prestige order in status characteristics research. Although the theoretical variables ostensibly measured with these methods are few and explicit, the implementation of open interaction coding is not standardized and different projects have keyed on different specific behaviors. We argue that open interaction coding could benefit from the utilization of a more refined and standardized coding scheme. We offer precise operational definitions and some illustrations from our own recent projects in hopes of fostering more transparency in future research.

This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics.

Applying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), from its “online inception” in 1994 to 2020. Borrowing ideas from dialogue literature, the authors analyse 108 selected papers according to a multi-dimensional framework for exploring research dialogues taking into account the year of publication, authorship (and affiliation), research setting, method and theoretical approach, and, above all, research topics on budgeting.

The findings illustrate that whilst public budgeting research has been fluctuating over time in the JPBAFM, there is a growing interest in the topic over the last several years (2015–2020). Yet, the journal illustrates a limited dialogic development of the field of public budgeting, where produced knowledge has been significantly North America-oriented, normative and quantitative-dominated. Until recently, only a limited role has been given to dialogue formation between researchers and practitioners, but the current debate is increasingly being enriched by new perspectives and a wider range of experiences. Finally, public budgeting has been addressed from multiple perspectives over time, with a significant impact determined by performance and participatory budgeting. Although multiple topics are receiving growing attention, it is still under-developed in the inter-dialogue formation between topics and theories, despite the more recently growing use of different theoretical approaches and empirical and analytical rigour.

The research is limited to one journal as a case study and does not claim to provide an overall reflection of public budgeting research and related empirical generalisations. Instead, the authors strive for a theoretical generalisation of multi-dimensional dialogue importance in the field.

The value of the research lies in a comprehensive analysis of research dialogue formation within public sector budgeting over time in an international journal that has actively engaged with public sector issues and, specifically, with budgeting. By so doing, this paper adds a critical stand on the value of dialogue in fostering inter-contextual and inter-disciplinary research in the field of public budgeting.

I am the oldest daughter from a family of five girls. I was born in the 1950s and had my first real encounters with feminism as a social movement during the second wave women's liberation movement in the United States in the 1970s. This movement had an important impact on me. Despite the appeal of the women's movement for me, I lived a powerfully gendered life. I had not been allowed to read The Lord of the rings series in school because I was a girl. I detested Barbie dolls and yet was sentenced to hours of play with them if I was to have any social life at all. I had to pretend that I neither liked nor was competent at math and science. My high school boyfriend was paying me a compliment when decades after high school he told me, “At least you never let on that you were smart. I always appreciated that about you.” When I attended the first day of a basic calculus class at a public university in 1981, the professor announced, “No female has ever passed a class with me.” In 1983, I was reprimanded by my elementary school principal for wearing slacks to teach. This was reminiscent of my childhood days when my parents finally, but only, allowed me to wear trousers to school on Fridays. In 1990, my 5-year-old daughter told me, “Well, mom, everyone knows boys are smarter than girls” (of course she has since changed her mind!).

The purpose of this paper is to reflect on 30 years of Accounting, Auditing & Accountability Journal (AAAJ), and contemplates the future. It makes a case for diversity, including a broad range of theories and research methodologies, as a defining feature of AAAJ. As we have done since 1988 in AAAJ’s first editorial, we continue to urge interdisciplinary accounting researchers to undertake innovative research and be both original and creative, avoiding the narrow focus and detachment from society that is characteristic of globally pervasive North American economics-based accounting research.

The paper employs an analysis and critique of trends in interdisciplinary research, drawing upon the previous 29 editorials/commentaries published in AAAJ. It also elucidates the field of scholarship associated with AAAJ in 2016 as evidence of the patterning of recent research and publishing trends.

This paper identifies challenges confronting interdisciplinary researchers in the globalised academic community. These include our obsession with theoretical engorgement and our adversarial rather than cooperative approach to knowledge development. Furthermore, the authors argue that researchers must reflect on their motivation, informing theories and values if they intend to contribute to practice, policy and a wider societal good. Accounting researchers have a responsibility to go beyond observation, engaging in and constructing a more equal and fair society.

This commentary reflects on developments in AAAJ and its community over three decades. The authors also address the wider AAAJ community, including the Asia Pacific Interdisciplinary Research in Accounting (APIRA) conference attendees, AAAJ special issue editors, the editorial board, ad hoc reviewers, authors and supporters across AAAJ’s 30 years.

Here, this study aims to report a case study of the initial design and programme theory of an interdisciplinary work-focused relational group cognitive behaviour therapy (CBT) treatment programme for moderate-severe depression using realist methods.

This case study shows how the authors designed the intervention using component analysis of existing literature and focus groups of frontline practitioners and former service users and mind-mapping analysis to establish its operational logic and evaluated the theory underpinning the intervention using realist synthesis and evaluation to establish its conceptual logic.

An iterative hybrid approach of literature review, component analysis, focus group discussion and realist methods established the initial design and programme theory for the new intervention. The intervention focused on three areas of therapy, three inter-dependent outcomes, in a group format, with opportunities created for peer interaction. The main theoretical principles most likely to promote efficacy were to accelerate and optimise activation of one or more of six hypothesised mechanisms: realise, reflect, regulate, resolve, relate and retain/resume in the context of skilfully facilitated group psychotherapy.

This study outlines a methodological approach based on the layered ontology of critical realist philosophy, applied to a successful example, which will be useful during the early stages of the design and development of new group-based psychotherapeutic interventions.

By adopting the critical realist approach, the authors identified underlying mechanisms of change in relational group CBT. The theoretically integrated approach involving service users and practitioners from different professional backgrounds was unique and meant that the treatment programme was multi-modal rather than informed by a single therapeutic or theoretical approach.