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1 – 10 of 53The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’…
Abstract
Purpose
The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.
Design/methodology/approach
The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.
Findings
Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.
Originality/value
The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.
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George Yiapanas, Alkis Thrassou and Demetris Vrontis
Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant…
Abstract
Purpose
Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.
Design/methodology/approach
The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.
Findings
Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.
Research limitations/implications
The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.
Originality/value
Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.
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Kalliopi Platanou, Kristiina Mäkelä, Anton Beletskiy and Anatoli Colicev
The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to…
Abstract
Purpose
The purpose of this paper is to propose new directions for human resource management (HRM) research by drawing attention to online data as a complementary data source to traditional quantitative and qualitative data, and introducing network text analysis as a method for large quantities of textual material.
Design/methodology/approach
The paper first presents the added value and potential challenges of utilising online data in HRM research, and then proposes a four-step process for analysing online data with network text analysis.
Findings
Online data represent a naturally occuring source of real-time behavioural data that do not suffer from researcher intervention or hindsight bias. The authors argue that as such, this type of data provides a promising yet currently largely untapped empirical context for HRM research that is particularly suited for examining discourses and behavioural and social patterns over time.
Practical implications
While online data hold promise for many novel research questions, it is less appropriate for research questions that seek to establish causality between variables. When using online data, particular attention must be paid to ethical considerations, as well as the validity and representativeness of the sample.
Originality/value
The authors introduce online data and network text analysis as a new avenue for HRM research, with potential to address novel research questions at micro-, meso- and macro-levels of analysis.
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Rose Clancy, Ken Bruton, Dominic T.J. O’Sullivan and Aidan J. Cloonan
Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital…
Abstract
Purpose
Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital transformation of their organisations. The purpose of this study is to provide a framework to guide quality practitioners with the implementation of digitalisation in their existing practices.
Design/methodology/approach
A review of literature assessed how quality management and digitalisation have been integrated. Findings from the literature review highlighted the success of the integration of Lean manufacturing with digitalisation. A comprehensive list of Lean Six Sigma tools were then reviewed in terms of their effectiveness and relevance for the hybrid digitisation approach to process improvement (HyDAPI) framework.
Findings
The implementation of the proposed HyDAPI framework in an industrial case study led to increased efficiency, reduction of waste, standardised work, mistake proofing and the ability to root cause non-conformance products.
Research limitations/implications
The activities and tools in the HyDAPI framework are not inclusive of all techniques from Lean Six Sigma.
Practical implications
The HyDAPI framework is a flexible guide for quality practitioners to digitalise key information from manufacturing processes. The framework allows organisations to select the appropriate tools as needed. This is required because of the varying and complex nature of organisation processes and the challenge of adapting to the continually evolving Industry 4.0.
Originality/value
This research proposes the HyDAPI framework as a flexible and adaptable approach for quality management practitioners to implement digitalisation. This was developed because of the gap in research regarding the lack of procedures guiding organisations in their digital transition to Industry 4.0.
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Rosa M. Muñoz, Silvia M. Andrade, Isidro Peña and Mario J. Donate
Innovation is one of the most important foundations on which to create and sustain competitive advantages in companies, but at the individual level, employee innovative behavior…
Abstract
Purpose
Innovation is one of the most important foundations on which to create and sustain competitive advantages in companies, but at the individual level, employee innovative behavior has recently been jeopardized by the situation caused by the COVID-19 pandemic (e.g. changes in workplaces, employee interaction, motivation). This study analyzes wellness programs and actions through which organizations have tried to adapt to the new situation caused by COVID-19 and their effect on employee innovation behavior.
Design/methodology/approach
Structural equation modeling by means of the partial least squares technique was used to test the study's hypotheses after collecting survey data from Spanish companies, providing evidence that wellness programs and measures to deal with COVID-19 through perceived organizational support and affective commitment encourage employee innovation behavior.
Findings
The results suggest that efforts developed by firms focused on employee well-being to overcome difficulties caused by the pandemic strengthen innovative behaviors by means of intrinsic motivation based essentially on personal commitment. Theoretical and practical implications of the findings are discussed by the paper's authors.
Originality/value
This paper corroborates and extends previous research regarding wellness programs, perceived organization support and affective commitment. It provides a comprehensive model of relationships that predicts employee innovative behavior. It analyzes the influence of enterprise wellness programs based on protective COVID-19 measures.
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Mariam Yasmin, Asiye Zeytonli, Jeffery D. Houghton and Lewis Hardway
This paper aims to explore the potential explanatory mechanisms linking leader–member exchange (LMX) and a perceived supportive environment for corporate entrepreneurship…
Abstract
Purpose
This paper aims to explore the potential explanatory mechanisms linking leader–member exchange (LMX) and a perceived supportive environment for corporate entrepreneurship. Specifically, this paper develops and tests a hypothesized moderated mediation model of the relationship between LMX and a perceived supportive environment for corporate entrepreneurship through psychological empowerment as conditional upon the level of control orientation.
Design/methodology/approach
Data were collected from a sample of 682 full-time working adults in the USA and were examined in a moderated mediation model in PROCESS.
Findings
The findings suggest that higher LMX augments perceptions of a supportive environment for corporate entrepreneurship with a mediating role for psychological empowerment and a moderating role for control orientation on that conditional relationship.
Research limitations/implications
This research suggests that high quality LMX relationships may enrich the human capital of firms, helping them to innovate and outperform competitors in the context of modern competitive dynamics. The study findings are limited by several factors including a cross-sectional design and a student-recruited sampling approach.
Originality/value
The study offers unique contributions to the leadership and entrepreneurship literature by being among the first to empirically investigate the relationship between LMX and a perceived supportive environment for corporate entrepreneurship as mediated by psychological empowerment and moderated by control orientation, yielding important insights regarding effective leadership practices for facilitating innovative behaviors and corporate entrepreneurship.
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Barbara Rebecca Mutonyi, Terje Slåtten and Gudbrand Lien
The aim of this study is to examine the role of organizational climate in employees’ creative performance using the public sector as an empirical context. The employees’ creative…
Abstract
Purpose
The aim of this study is to examine the role of organizational climate in employees’ creative performance using the public sector as an empirical context. The employees’ creative performance is divided into two entities and studied as two separate effect variables: individual creativity and individual innovative behavior.
Design/methodology/approach
A conceptual model is developed and tested in a survey in which employees of a public sector organization participated.
Findings
The findings indicate that organizational climate has an important role in employees’ creative performance. The organizational climate showed a positive and significant link to the two creative performance variables included in this study. Moreover, the study revealed that individual creativity mediates the relationship between organizational climate and individual innovative behavior.
Research limitations/implications
This paper is limited to examining the role of organizational climate on two creative performance variables related to individual employees in the public sector. To trigger individual creativity and individual innovative behavior in the public sector, there is a need for managers to build, develop and maintain an organizational climate that supports both employees’ creativity and enthusiasm in implementing those novel and useful ideas.
Originality/value
To the best of the authors’ knowledge, this study is among the first in the public sector to demonstrate the importance of organizational climate for employees’ individual creative performance. The findings of this study adds to our current knowledge and understanding of the value of organizational climate, and its influence on individual creative performance in the public sector.
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Cathy Parker, Nikos Ntounis, Steve Millington, Simon Quin and Fernando Rey Castillo-Villar
The purpose of this paper is to document the results and the impact of the ESRC-funded High Street UK 2020 (HSUK2020), a project designed to take the existing academic knowledge…
Abstract
Purpose
The purpose of this paper is to document the results and the impact of the ESRC-funded High Street UK 2020 (HSUK2020), a project designed to take the existing academic knowledge relating to retail and high street change directly to UK High Streets, to improve local decision-making and, ultimately, their vitality and viability.
Design/methodology/approach
Through a systematic literature review, and by following the tenets of engaged scholarship, the authors identified 201 factors that influence the vitality and viability of town centres. Through the consensus-building Delphi technique, a panel of 20 retail experts identified the top 25 priorities for action.
Findings
Taking a place management approach led to the development of a more strategic framework for regeneration, which consisted of repositioning, reinventing, rebranding and restructuring strategies (4R’s of regeneration). Collaboration with the project towns resulted in identification of the strategy area that would add the most value, and the impact of the 4R’s and the top 25 priorities is demonstrated via numerous town examples.
Originality/value
Knowledge exchange projects, such as High Street UK2020, have an important contribution to make, not by developing even more theory that is unlikely to get utilised, instead their contribution is to bring existing theory into practical use.
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