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1 – 10 of over 9000The value of qualitative empirical research in the management and accounting disciplines lies in its “conceptual framing” of organizational actions, events, processes, and…
Abstract
The value of qualitative empirical research in the management and accounting disciplines lies in its “conceptual framing” of organizational actions, events, processes, and structures. Argues that the possibilities for conceptual framing extend beyond the highly abstract schema generally considered as “theories” by academics. In support of this argument, distinguishes five different forms of theorization. Explores the relationship between these theoretical “levels” and the different issues that empirical research explores, arguing that, as the “level” of theorizing “rises”, issues of agency give way to a focus on practice and, in turn, to a concern with structure. As this happens, research aims directed towards abstraction and explanation supersede those for contextualization and understanding. Concludes that views on “what counts as theory” are, currently, too narrow to conceptualize agency, emergence and change adequately in organizational life and, hence, the full range of significant empirical phenomena that characterize the management and accounting areas are not being researched.
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The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being…
Abstract
Purpose
The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater profitability.
Design/methodology/approach
The paper reviews contemporary IC literature and explores reasons why these grand theories of IC hinder its adoption.
Findings
The research finds that these grand theories mislead because they cannot be proven empirically. Therefore, managers should attempt to better understand the possible causal relationships between their people, processes and stakeholders (human, structural and relational capital) rather than adopting someone else's mousetrap.
Practical implications
In order to improve the use of IC concepts they should be examined as differentiation theories of practice that take into account the agent (people) as a unit of analysis, the actual practice of IC and the resultant changes within an organisation, rather than trying to achieve the impossible generalisations of IC grand theories. Researchers need to conduct more critical and performative research into IC rather than ostensive research.
Originality/value
Allows academics and practitioners to understand the barriers to implementing IC in organisations, potentially allowing for the development of better engineered IC practices rather than the development of additional IC models.
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John Dumay, Jim Rooney and Lisa Marini
The purpose of this paper is to respond to calls to research recognising impediments to innovation practice. The paper argues that decision-making preferences by risk-averse…
Abstract
Purpose
The purpose of this paper is to respond to calls to research recognising impediments to innovation practice. The paper argues that decision-making preferences by risk-averse managers are a key impediment to the organisational support required for the commercialisation of new ideas, by exploring the relationship between forms of intellectual capital (IC) and innovation. As a result, categories are derived that contrast with the current grand theory that IC drives innovative practices.
Design/methodology/approach
The paper critically examines cross-sectional empirical data gathered through semi-structured interviews with 27 Australian executive managers from leading Australian companies and the public sector. These interviews elicited narratives about successful and unsuccessful innovations where interviewees had significant involvement in the outcome. In all, 54 narratives of innovation from executive managers – 27 successes and 27 failures, were analysed using the repertory grid technique to unearth patterns about the process of innovation, especially in relation to the stability of the business environment and the need for innovation.
Findings
The paper finds that successful innovation in a context identified as demonstrating risk-averse decision-making behaviours requires different management approaches, depending on whether the innovation is radical, evolutionary or incremental. The paper discovers 12 different factors contributing to innovation processes and identifies those that are more likely to contribute to the success of innovative endeavours. From this the current grand theory that IC drives innovative practices is challenged by developing an IC-based differentiation theory of innovation practice.
Research limitations/implications
As always, the observations and conclusions reached are limited to the 27 interviews and the Australian context. Further, findings are based on the authors’ objective analysis. As with any qualitative study the authors also caution about generalising the findings, and as with any theory it should be used to develop insights into actions, rather than prescribing them.
Practical implications
For educators it highlights the need to teach students to critique innovation rather than accepting that all innovation is beneficial. For researchers it shows they must avoid success bias by investigating both successful and failed innovations, developing differentiation theories of innovation practice. The findings highlight how senior managers responsible for enabling and resourcing innovation need to develop skills for identifying the innovation type enabled, matching it to an appropriate strategic approach. Finally, for policy makers it shows how different forms of successful innovation require different approaches, and each can be encouraged, developed and enabled differently.
Originality/value
The paper is novel because it addresses the interaction and complexities of the different factors that enable successful innovation and possibly contribute to innovation failures, and the types of innovation relevant to each context. This approach is in contrast to the contemporary innovation literature, which tends to focus on successful radical innovation. As a result, the paper offers a more holistic view of the diverse and interrelated factors that impact innovation success and/or failure.
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– The purpose of this study was to suggest pragmatic ways of dealing with the business-to-business (B2B) theory/practice gap.
Abstract
Purpose
The purpose of this study was to suggest pragmatic ways of dealing with the business-to-business (B2B) theory/practice gap.
Design/methodology/approach
Reflecting on experience both as a researcher and practitioner.
Findings
B2B marketing is characterized by complexity. There is no straight way to harmonize the relationship between its theory and practice but there are ways to make the two benefit from each other. A dilemma is that academics and practitioners are rewarded for different types of achievements.
Research limitations/implications
Scholars can be made aware of the need for close involvement through action research and case theory to secure access to high-quality data in a complex B2B reality, and to their mission to contribute better real world based theory.
Practical implications
The article can make practitioners aware of the value of grand theory to improve the pragmatic use of mid-range theory as it materializes in models, checklists and heuristics.
Originality/value
The simultaneous emphasis on explicit and tacit knowledge in both theory generation and practice, and a framework of theory generation that sorts out substantive, mid-range and grand theory relationships.
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This article is looking to reflect on the various important touchstones of “grand theory” and “big thinkers” that can be framed when engaging empirical evidence in property…
Abstract
Purpose
This article is looking to reflect on the various important touchstones of “grand theory” and “big thinkers” that can be framed when engaging empirical evidence in property economics research.
Design/methodology/approach
The paper is reflexive in nature, using experiential reflection to consider theory in property economics. The importance of “methodology” is emphasised rather than “method”.
Findings
Using reflexive mode, the paper does not have “findings” as such: if the views expressed are accepted, then a research agenda to better understand property economics research is implied.
Research limitations/implications
The nature of reflection is that it follows from the writer's experiential processes and interpretations. The reader may come from a different stance. Broadly accepting the propositions, there is a call for property economics research to be formulated in reason and logic, particularly as humans do not reason from facts alone. Such reasoned thinking could for example be in the property economic concepts of space and place, contracts and justice, capital and financialisation.
Practical implications
To engage with such theory would provide some depth of philosophical roots for property as a discipline. Elevating property as a “real-world” discipline rather than simply an applied mathematics discipline.
Social implications
The paper enables an understanding of how property economics research can benefit from more ontology and more inductive reasoning.
Originality/value
The paper reflects the views and experience of the author based on over 15 years of research in property economics.
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Tunca Tabaklar, Árni Halldórsson, Gyöngyi Kovács and Karen Spens
Within the emerging research field of humanitarian supply chain management (HSCM) the use of existing theoretical concepts and frameworks to provide explanation and understanding…
Abstract
Purpose
Within the emerging research field of humanitarian supply chain management (HSCM) the use of existing theoretical concepts and frameworks to provide explanation and understanding of the phenomena under scrutiny is not yet well understood. There is still a lack of research on which theoretical approaches are used in this field, and to what extent this emerging field “borrows” theories from other disciplines. The purpose of this paper is therefore to deepen the understanding of HSCM from a theoretical point of view by identifying and evaluating the use of theories in HSCM literature.
Design/methodology/approach
A literature review is conducted based on academic journal articles included in a well-recognised and publicly available bibliography on HSCM articles (Tatham, 2015). A content analysis is applied to the articles in terms of level of theory, research methodology, disaster management stages, disaster types, and disaster name/region.
Findings
A trend towards using more established, “middle- range” theories, is evident. However, the use of theoretical approaches is not evenly spread between the different phases of disaster relief. A strong emphasis on SCM as a background discipline is also mirrored in the choice of theories used, which indicates the solidification of humanitarian logistics as a primarily supply chain discipline. The lack of use of other theoretical perspectives and grand theories is, however, still evident, which provides an interesting research agenda for future research.
Research limitations/implications
The use of the bibliography limits the generalisation of the findings although some trends are evident.
Originality/value
This is a first review of theories used in HSCM. It provides an overview of the state of the art of HSCM research but contributes to the maturation of research in this field. The paper concludes with a research agenda.
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This paper aims to emphasize the need for generation of more general, abstract and grand theory in marketing by synthesizing relationship marketing and other developments and to…
Abstract
Purpose
This paper aims to emphasize the need for generation of more general, abstract and grand theory in marketing by synthesizing relationship marketing and other developments and to address complexity instead of fragmented bits of marketing.
Design/methodology/approach
This study is a discourse based on new theoretical developments, literature and personal reflection.
Findings
Relationships, networks and interaction constitute the core of marketing.
Research limitations/implications
Future focus on theory generation and complexity through case study research and not on fragmented quantitative surveys and hypotheses testing. When complexity is better understood, boil it down to actionable simplicity in the form of mid-range theory.
Practical implications
Research in marketing is there to be used in real life; it is not an academic parlor game. The paper addresses complexity instead of shunning it, search for the core of marketing and offer simplification as mid-range theory (checklists, heuristics, etc.) and with focus on decisions, action and results.
Originality/value
Going from the current fragmented approach of marketing to a holistic and theory-based approach, linking theory with practice.
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Heather Morris, Claire Blewitt, Amanda O'Connor and Helen Skouteris
The aim of this paper is to discuss how theories and practitioner-led theorising allow frontline workers to iteratively co-construct solutions that work in the real world.
Abstract
Purpose
The aim of this paper is to discuss how theories and practitioner-led theorising allow frontline workers to iteratively co-construct solutions that work in the real world.
Design/methodology/approach
This paper addresses the authors’ aim by proposing a social care theorising model
Findings
This study adopts a socio-ecological and epistemological lens when describing theorising and unpacks what this means when frontline workers adapt their practice and programs to work effectively with individuals and families. As frontline workers move towards a grand theory that determines their overarching theoretical perspectives through which they interpret their “social work” world, leadership, organisational culture and governance become crucial in supporting their use of discretion. This support is mostly manifested as supervision and coaching, and the authors argue here that a “researcher in residence” narrows the barriers to embedding research and evidence into practice. Discretion implies the choice of a practitioner to deliver program components in a way that fits the family, which may not align with rigid program protocols, and this calls in to question how to measure fidelity and compensate for adaptation. Furthermore, it highlights the limitations of some research methods and suggests that rapid data collection and analysis may be useful during this theorising process.
Originality/value
This paper conceptualises how frontline social care workers theorise in their practice, the ways these theories are shaped and suggests an option to narrow the research–practice gap.
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Elisabeth Paul, Oriane Bodson and Valéry Ridde
The study aims to explore the theoretical bases justifying the use of performance-based financing (PBF) in the health sector in low- and middle-income countries (LMICs).
Abstract
Purpose
The study aims to explore the theoretical bases justifying the use of performance-based financing (PBF) in the health sector in low- and middle-income countries (LMICs).
Design/methodology/approach
The authors conducted a scoping review of the literature on PBF so as to identify the theories utilized to underpin it and analyzed its theoretical justifications.
Findings
Sixty-four studies met the inclusion criteria. Economic theories were predominant, with the principal-agent theory being the most commonly-used theory, explicitly referred to by two-thirds of included studies. Psychological theories were also common, with a wide array of motivation theories. Other disciplines in the form of management or organizational science, political and social science and systems approaches also contributed. However, some of the theories referred to contradicted each other. Many of the studies included only casually alluded to one or more theories, and very few used these theories to justify or support PBF. No theory emerged as a dominant, consistent and credible justification of PBF, perhaps except for the principal-agent theory, which was often inappropriately applied in the included studies, and when it included additional assumptions reflecting the contexts of the health sector in LMICs, might actually warn against adopting PBF.
Practical implications
Overall, this review has not been able to identify a comprehensive, credible, consistent, theoretical justification for using PBF rather than alternative approaches to health system reforms and healthcare providers' motivation in LMICs.
Originality/value
The theoretical justifications of PBF in the health sector in LMICs are under-documented. This review is the first of this kind and should encourage further debate and theoretical exploration of the justifications of PBF.
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Fred Niederman and Elizabeth White Baker
This to show how critical success factors (CSFs) from practitioner-oriented research can be tested and used to generate new theory.
Abstract
Purpose
This to show how critical success factors (CSFs) from practitioner-oriented research can be tested and used to generate new theory.
Design/methodology/approach
This paper uses an extended example regarding the integration of IT departments following organizational mergers and acquisitions to illustrate in proof of concept that such practitioner-oriented research can generate new substantive theory and be used to begin a cycle of representation-testing leading to enhancing domain knowledge. The method used consists of the identification of an exemplary practitioner-oriented research article, restatement of CSFs into testable propositions, gathering data through interviews with phenomenon participants, analyzing and interpreting data relative to these CSFs, then presenting the results pertaining to these CSFs and observations from examining them holistically.
Findings
No CSFs were affirmed in all cases, neither were they rejected in all cases. The pattern of answers reveals a significant difference between factors representing general management best practices and technical practices. The higher frequency among management factors shows a relative universality to these items, whereas the technical issues are noted less frequently as they each apply to smaller subsets of all post mergers and acquisitions integrations but remain critical when they do apply. This set of responses suggests that the frequency of responses does not indicate the importance of any given factor across settings.
Research limitations/implications
This study suggests (1) CSFs, while generally helpful, can also be misleading when applied such that, where of potential importance, they can be brought into a theorizing mode for refinement and extraction of additional knowledge; (2) that CSFs can be sorted into those tending toward general management principles that apply most frequently in contrast to those of critical importance but applicable across fewer situations; and (3) that as a proof of concept the case to theory transformation method can work to introduce heuristic knowledge into a process-initiating theorizing, raising prospects for subsequent continued improvement.
Practical implications
Assuming robust reporting of CSFs in well-conducted cases, this study knows that at least in one setting these factors were important in achieving particular results. However, this study does not know, without subsequent testing and theorizing, whether the factor applies across circumstances and whether it requires particular handling (e.g. timing may be critical but relies on varied conditions to indicate when actions need be taken). By theorizing based upon CSFs for important IS phenomena, the authors create a bridge between knowledge as used in practice and the scientific tools for increasing its value over time.
Originality/value
Although the authors know of case and multiple case studies surfacing best practices in post mergers and acquisitions integrations, they know of no broad studies across numerous organizations; they also know of no studies demonstrating the relationship of management and technical CSFs in an IS phenomenon. Further, although there are other techniques advocated for theory initiation and building, the authors know of none that transforms heuristic or anecdotal knowledge for subsequent theorizing and continual improvement at a more detailed level than mid-range theory.
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