Search results
1 – 10 of 19Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace
This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…
Abstract
Purpose
This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.
Design/methodology/approach
Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.
Findings
The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.
Originality/value
This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.
Details
Keywords
Yaifa Trakulsunti, Jiju Antony, Jose Arturo Garza-Reyes, Guilherme Luz Tortorella, Witsarut Chuayjan and Monika Foster
The aim of this study reported in this paper was to explore the application of operational excellence methodologies in a global context.
Abstract
Purpose
The aim of this study reported in this paper was to explore the application of operational excellence methodologies in a global context.
Design/methodology/approach
A qualitative interview approach was used to understand the current state, benefits, challenges, success factors, tools and techniques of operational excellence methodology implementation with relevance to logistics companies worldwide. About 16 interviews were undertaken with practitioners working in leading companies and with leading academics in Asia, Europe, Africa, North America, South America and Australia.
Findings
The findings show that operational excellence methodologies including Lean, Six Sigma, Lean Six Sigma and Agile can apply in logistics firms to improve operations and productivity and save costs. Top management support and involvement play an important role in the success of operational excellence projects in the logistics service.
Research limitations/implications
The findings will be of interest to top and middle managers and logistics practitioners, with a dual aim of improving logistics performance and saving costs.
Originality/value
The present study has been one of the first global study attempts to explore the implementation of operational excellence methodologies in the logistics sectors.
Details
Keywords
Anna M. Cianci and George T. Tsakumis
The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that…
Abstract
Purpose
The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.
Design/methodology/approach
This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.
Findings
Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.
Practical implications
The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.
Details
Keywords
Mojtaba Kaffashan Kakhki, Joel R. Malin, Farahnaz Naderbeigi, Iman Maleksadati and Hassan Behzadi
The purpose of the present study was to identify the conditions that affect the absorptive capacity (AC) of knowledge, discover its consequences and design an AC paradigm pattern…
Abstract
Purpose
The purpose of the present study was to identify the conditions that affect the absorptive capacity (AC) of knowledge, discover its consequences and design an AC paradigm pattern in public academic libraries. To do so, AC was investigated at the levels of individual and organizational learning.
Design/methodology/approach
In this paper, to answer the three major questions of this qualitative-survey study, the views of 24 experts were examined using an in-depth semi-structured interview and grounded theory strategy. The data were collected using a nonrandom combined targeted sampling procedure (targeted and snowball) and analyzed based on Strauss and Corbin’s (1998) approach and utilizing MAX Qualitative Data Analysis (MAXQDA) software.
Findings
Throughout the grounded analytic stages, 121 open codes were identified. These were distributed around the AC axial category in academic libraries in terms of individual and organizational learning. The 33 axial concepts were then categorized into 16 selective general categories. The paradigm pattern was initially designed to explore the relationships between causal, intervening, strategies, context and consequences conditions. The transition from academic libraries to learning organizations, their increased functional value and the development of their innovation were identified as the consequences of AC development.
Originality/value
This qualitative research is the first in the field of Library and Information Science (LIS) to support AC both theoretically and empirically in terms of learning in academic libraries. This study thus not only addresses a key research gap in LIS but also provides significant insights and direction to interested librarians and researchers.
Details
Keywords
Bienvenu Akowedaho Dagoudo, Natalia Vershinina and William Karani Murithi
As families engage in entrepreneurship, particularly in developing economies, women's engagement in such activities is subject to the traditional cultures, norms and values of the…
Abstract
Purpose
As families engage in entrepreneurship, particularly in developing economies, women's engagement in such activities is subject to the traditional cultures, norms and values of the communities to which they belong. This paper aims to investigate how the socio-cultural context influences women's entrepreneurship as women engage in “family entrepreneuring”.
Design/methodology/approach
The study draws on an inductive qualitative approach to explore how multiple cultural, social and economic contexts encourage women's entrepreneurship and, thus, position them at the centre of family entrepreneuring within this community. Using snowballing techniques, we analyse narratives from 51 women entrepreneurs, generated through semi-structured interviews, to reveal key insights into the practice of family entrepreneuring.
Findings
The findings reveal the complex socio-cultural context within the “Adja” community, where polygamy, a traditional and cultural practice, enables the transfer of culturally and socially embedded informal knowledge. The study explains how women's entrepreneuring activities are supported by informal in-family apprenticeships, resulting in family members learning specific skills while also experiencing the feeling of belonging to the family. Showcasing the heterogeneity of contexts, particularly those found in Africa, this study challenges the normative view within the Global North and the dominance of the “heroic male” in entrepreneurship by showcasing how women (especially matriarchs) are significant actors in training other women, co-wives, daughters and relatives in family entrepreneuring.
Originality/value
Thus, this study contributes to the extant literature on family entrepreneuring by revealing an unusual case of women from polygamous families becoming the focal actors in family entrepreneuring activity and challenging the culturally ascribed gender roles to evolve into the breadwinners in their households, as well as focusing on how this process is driven by endogenous knowledge exchange.
Details
Keywords
Prakash Shrestha, Dilip Parajuli and Bibek Raj Adhikari
This paper aims to examine the current quality of work-life (QWL) situation and the effectiveness of labor laws for promoting QWL in the context of Nepalese workplaces.
Abstract
Purpose
This paper aims to examine the current quality of work-life (QWL) situation and the effectiveness of labor laws for promoting QWL in the context of Nepalese workplaces.
Design/methodology/approach
It uses a descriptive-interpretative-qualitative approach to analyze the responses. Information is gathered through discussions with 85 higher- and middle-level managers of large and medium-sized organizations.
Findings
The majority of Nepalese organizations accept safe and healthy working conditions, social relevance of work-life, social integration in the work organization, and work and total life space as the key aspects of QWL. They have become even more critical as a result of the COVID-19 pandemic. However, they face challenges in providing employees with opportunities for continued growth and security, immediate opportunity to use and develop human capacities, adequate and fair compensation and constitutionalism in the work organization. QWL-related provisions in Labour Act, 2017, play a vital role in promoting the QWL situation. The QWL programs offer many benefits to employees’ private and working lives. The lack of such programs would undoubtedly have negative consequences for Nepalese companies. Compliance with labor laws will promote a better QWL situation at Nepalese workplaces.
Research limitations/implications
Only managerial perspectives are considered for examining the current situation of QWL and the effectiveness of QWL-related provisions of the Labour Act, 2017. It excludes the views of union leaders.
Practical implications
This paper indicates that labor laws’ QWL-related provisions are effective. It also provides several policy measures for promoting a better QWL in Nepalese workplaces.
Originality/value
This study presents QWL-related legal provisions and the actual situation at the workplaces of Nepal. It also presents the key aspects of QWL in the context of Nepal.
Details
Keywords
Muhammad Ali, Mirit K. Grabarski and Marzena Baker
In the wake of labor shortages in the retail industry, there is value in highlighting a business case for employing neurodivergent individuals. Drawing on signaling theory, this…
Abstract
Purpose
In the wake of labor shortages in the retail industry, there is value in highlighting a business case for employing neurodivergent individuals. Drawing on signaling theory, this study explores whether perceived neurodiversity management (neurodiversity policies and adjustments) helps enhance neurodiversity awareness and affective commitment and whether affective commitment leads to lower turnover intention.
Design/methodology/approach
A cursory content analysis of publicly available documents of randomly selected four retail organizations was undertaken, which was followed by an online survey of the Australian retail workforce, leading to 502 responses from supervisors and employees.
Findings
The content analysis shows that retail organizations barely acknowledge neurodiversity. The findings of the main study indicate that neurodiversity policies are positively associated with both neurodiversity awareness and affective commitment, while adjustments were positively linked to affective commitment. Moreover, affective commitment was negatively associated with turnover intention. Affective commitment also mediated the negative effects of neurodiversity policies and adjustments on turnover intention.
Originality/value
This study supports, extends and refines signaling theory and social exchange theory. It addresses knowledge gaps about the perceptions of co-workers and supervisors in regard to neurodiversity management. It provides unprecedented evidence for a business case for the positive attitudinal outcomes of neurodiversity policies and adjustments. The findings can help managers manage neurodiversity for positive attitudinal outcomes.
Details
Keywords
Hakem Sharari, Robert A. Paton and Alison Smart
Project management scholars and practitioners have long debated how best to harness social interactions to optimise knowledge exchange and enhance stakeholder alignment and value…
Abstract
Purpose
Project management scholars and practitioners have long debated how best to harness social interactions to optimise knowledge exchange and enhance stakeholder alignment and value. This study aims to assist project managers to understand and manage fuzziness and create enduring front-end value. It views the project life cycle as a potential source of co-created value. The paper uses a social capital lens to provide a deeper understanding of the project front-end; it uses a three-dimensional view (structural, relational, cognitive) to explore how stakeholder social capital can overcome front-end fuzziness to enhance decision-making and, thus, value creation.
Design/methodology/approach
Semi-structured interviews were conducted with senior managers from teleconnections companies, which, when combined with secondary data, established the impact, nature and dimensions of social capital within a project management setting.
Findings
The research found that social capital can help to reduce complexity, uncertainty and equivocality in the early stages of projects, making them more clearly defined and thus helping to create greater stakeholder value in the later stages of the project. A surprising finding was that some project team members engaged in intentional equivocality to try to promote their own benefits rather than those of the organisation.
Originality/value
This paper reconceptualises the impact of social capital on stakeholder value creation in the front-end of projects. The paper contributes to a more holistic view of the front-end of project management, focusing social capital to reduce the sources of front-end fuzziness.
Details
Keywords
Ülker Çolakoğlu, Esra Anış, Özlem Esen and Can Serkan Tuncay
This study explores tourists' virtual reality experiences during the transition to the Metaverse.
Abstract
Purpose
This study explores tourists' virtual reality experiences during the transition to the Metaverse.
Design/methodology/approach
Qualitative approach was employed to capture tourists' virtual reality experiences and knowledge of the Metaverse at two five-star hotels in Kusadasi (Republic of Turkey). The data were collected from Kusadasi using a purposive sampling technique. The research design focused on data collection with the structured interview technique. The interview form consisted of 7 questions in total, and a voice recorder was used to record the answers of the participants. After the first 4 questions were asked, the participants were presented a virtual reality experience with the virtual reality (VR) glasses. The interview was held face-to-face with thirty-five participants consisting of domestic and foreign tourists in two five-star hotels in the summer season of 2022. The collected data were analyzed with the content analysis technique and themes were created.
Findings
This study's findings enhance the conceptual capital in this emerging field and provide insights into many of the participants who have and have never experienced virtual reality applications and who are familiar and unfamiliar with the Metaverse as a concept.
Research limitations/implications
This study generates empirical data that informs contemporary debates about virtual reality and the Metaverse.
Practical implications
The findings show that most participants have never experienced a virtual reality application. Hotels and travel agencies should be aware of this new futuristic technology before the Metaverse transition. Metaverse is for generation Y and Z instead of Baby Boomers and generation X.
Originality/value
This study is unique in terms of depth and fills the gap as it provides useful insights regarding the evaluation of tourists' virtual reality experiences in the transition process to the Metaverse.
Details
Keywords
The different dimensions and contexts within which value is co-created has generated varied views of how value is understood or formed. This study aims to examine employee-guest…
Abstract
Purpose
The different dimensions and contexts within which value is co-created has generated varied views of how value is understood or formed. This study aims to examine employee-guest perceived value as important factors for the successful implementation of value co-creation (VCC).
Design/methodology/approach
The study employs an interpretive paradigm, using in-depth interviews, focus group discussions and participant observation in a qualitative design to increase understanding of employee-guest perceived value to aid the implementation of VCC at the dyadic level.
Findings
Findings highlight eight value perceptions including value for money, hotel location, physical evidence, mutual respect, appreciation, safety & security, quality & varieties of food and technological characteristics of service as important factors for the successful implementation of VCC at the dyadic level.
Research limitations/implications
Generalisability of the findings is a limitation not only due to the smaller sample size but also due to industry-specific context. The study follows rigorous procedures to minimise biases, yet research limitation is acknowledged from the researcher’s participation in the research process.
Practical implications
The notion that actor’s assess value differently from the same service suggests that diverse service elements might be experienced differently. This study provides insights for hotel managers to recognise not only individuals’ value preferences but also service types that reflect employee-guest collective service preferences for sustainability.
Originality/value
This study integrates and extends extant literature by examining employees’ and guests’ individual and collective views at distinct hotel contexts to gain useful insights into value and VCC. The study proposes a framework that hospitality firms can use to address service failure and competition-related issues.
Details