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Open Access
Article
Publication date: 19 March 2018

Dominic Detzen

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’…

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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.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 19 November 2020

Abstract

Details

The Impact of Global Drug Policy on Women: Shifting the Needle
Type: Book
ISBN: 978-1-83982-885-0

Open Access
Article
Publication date: 31 March 2023

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…

4144

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.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Sameness and Repetition in Contemporary Media Culture
Type: Book
ISBN: 978-1-80455-955-0

Open Access
Article
Publication date: 28 September 2017

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…

5572

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.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 5 no. 1
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 6 September 2022

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…

2761

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.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 13 June 2022

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…

3549

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.

Details

European Journal of Innovation Management, vol. 26 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 18 December 2023

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.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 18 no. 1
Type: Research Article
ISSN: 2071-1395

Keywords

Open Access
Article
Publication date: 6 May 2020

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…

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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.

Details

European Business Review, vol. 32 no. 4
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Article
Publication date: 9 October 2017

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…

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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.

Details

Journal of Place Management and Development, vol. 10 no. 4
Type: Research Article
ISSN: 1753-8335

Keywords

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