Search results

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Firms need to constantly renew themselves to keep up with the pace of competition and proactively establish innovations to the markets. This requires capabilities in learning and renewing of the firm’s knowledge base, conceptualized as renewal capital of the firm. On the other hand, firms that acquire high levels of competitiveness by renewing their knowledge base also need to protect that knowledge from unwanted spillovers. This study aims to examine how renewal capital affects incremental and radical innovation performance of the firm, moderated by the firm’s protection of its strategic knowledge.

The study is based on a multi-industry survey study with a time-lagged data set, with independent variables collected in the first wave, followed by a second wave four years later for the dependent variables. The authors test the hypotheses using partial least squares structural equation modeling.

The authors find that firms’ renewal capital is positively associated with the level of incremental and radical innovation. Furthermore, the authors find that knowledge protection negatively moderates the relationship between renewal capital and incremental innovation performance of the firm. In case of radical innovation performance, similar moderating effect is not statistically supported.

With a time-lagged research design, this study study reveals the interdependent roles of renewal capital and knowledge protection for firm’s innovation performance, and provides insights of when (and when not) it would be beneficial for a firm to seek renewal and protective oriented approaches.

Soil quality is in decline in many parts of the world, in part due to the intensification of agricultural practices. Whilst economic instruments and regulations can help incentivise uptake of more sustainable soil management practices, they rarely motivate long-term behavior change when used alone. There has been increasing attention towards the complex social factors that affect uptake of sustainable soil management practices. To understand why some communities try these practices whilst others do not, we undertook a narrative review to understand how social capital influences adoption in developed nations. We found that the four components of social capital – trust, norms, connectedness and power – can all influence the decision of farmers to change their soil management. Specifically, information flows more effectively across trusted, diverse networks where social norms exist to encourage innovation. Uptake is more limited in homogenous, close-knit farming communities that do not have many links with non-farmers and where there is a strong social norm to adhere to the status quo. Power can enhance or inhibit uptake depending on its characteristics. Future research, policy and practice should consider whether a lack of social capital could hinder uptake of new practices and, if so, which aspects of social capital could be developed to increase adoption of sustainable soil management practices. Enabling diverse, collaborative groups (including farmers, advisers and government officials) to work constructively together could help build social capital, where they can co-define, -develop and -enact measures to sustainably manage soils.

The purpose of this study was to analyze the effectiveness of simulation learning techniques within both face-to-face and online courses. The specific objective for this study was to answer two questions: (1) What are the specific benefits the simulation learning component adds to the course(s)? (2) How do students perceive the usefulness of the simulation learning component to their prepared readiness to enter the industry?

An open-ended survey was administered at the end of the course to conduct a content analysis of student perspectives of the incorporation of cloud-based, educational simulation learning into educational courses. A discussion of the students' perspective of the SIM labs benefits, ease of use and perceived usefulness of this trending learning component has been reviewed, along with the comparison of the online and face-to-face viewpoints.

Some of the identified successes were the ability to collaborate between online and face-to-face classes. Another was the ability to incorporate the application and decision-making components of the textbook into their virtual position of the simulation (SIM) learning lab from an owner's/general manager's perspective. Finally, the SIM labs provided the instructor with a measurable tool to have students compete in a healthy environment.

Valuable insights were gained into the student's perspective and helped in needed adjustments to better utilize this type of active learning. By studying a specific simulation learning component of this type of electronic learning (e-learning,) valuable contextual explanations to support the other types of active learning techniques mentioned above can be gained.

This study analyses the relationship between the use of work–family benefits and job satisfaction (JS). Furthermore, it proposes that work-to-family conflict (WFC) and work-to-family enrichment (WFE) play a mediating role in this relationship. The purpose of this paper is to address these issues.

Data are gathered from 1,051 employees of Colombian organisations. Partial least squares path modelling is used.

The results show that the perception of WFE to a greater extent and the WFC perception, to a lesser extent, are significant mediators in the relationship between the use of benefits and JS.

This study justifies investments and initiatives on the adoption and promotion of work–family benefits. Moreover, it provides practical clues on how to boost JS: WFC and WFE are variables to be considered.

This study proposes a multiple mediation model to analyse the relationship between the actual use of work–family benefits and JS from a family perspective. It contributes to the literature in examining antecedents of JS, highlighting the role of WFE.

Despite the considerable increase in research on entrepreneurship education, few studies examine the role of entrepreneurship educators. Similarly, most frameworks from entrepreneurship education recognize the educator’s importance in facilitating instruction and assessment, but the factors influencing the educator role are not well understood. According to the identity theory, personal factors including self-efficacy, job satisfaction and personal values influence the perspective of self, significance and anticipations that an individual in this role associates with it, determining their planning and actions. The stronger the role identity the more likely entrepreneurship educators will be in effectively developing their entrepreneurial skills as well as the overall learning experience of their students. The objective of this study is to pinpoint the factors that affect entrepreneurial role identity.

Drawing upon the identity theory, this study developed a theoretical framework and carried out an empirical investigation involving a survey of 289 entrepreneurship educators across the globe. Structural equation modeling (SEM) technique was applied to analyze and explore the factors that impact the identity of the educators in their role as entrepreneurship teachers.

The findings show that the role identity of entrepreneurship educators is significantly influenced by their self-efficacy, job satisfaction and personal values. Among these factors, self-efficacy and job satisfaction have the most significant impacts on how educators perceive their role. The implications of these results and directions for future research are also discussed.

The novelty of the current study is derived from its conceptualization of the antecedents of role perception among entrepreneurship educators. This study stands out as one of the earliest attempts to investigate the factors that shape an individual’s scene of self and professional identity as an entrepreneurship educator. The significance of comprehending the antecedents of role perception lies in the insights it can offer into how educators undertake and execute their role, and consequently, their effectiveness in teaching entrepreneurship.

Small businesses are facing evolving environments, with a resulting need to shift their traditional approaches toward new business models (BMs). Many face difficulties within this transition process due to their specific resource constraints. Based on this, incremental changes to the BM – business model transition (BMT) – are proposed as comprising a suitable framework for entrepreneurial small businesses.

This study conducts a systematic literature review (SLR) to cover a broad range of relevant literature within a final sample of 89 articles. The SLR method was chosen to integrate research in a systematic, transparent and reproducible way. For qualitative analysis and framework derivation, the study draws on a thematic ontological analysis.

The broad search criteria, focusing on BM, incremental BM changes and small businesses, pave the way for a comprehensive overview of multiple research streams of BM concepts (e.g. digital and sustainable BM). The main contribution of this work is the resulting holistic BMT framework, comprising the main parts BM innovation, external antecedents (transition of environment, entrepreneurial ecosystem), internal antecedents (dynamic capabilities, entrepreneurial orientation, resilience, strategy) and output (firm performance).

The framework provides guidance for entrepreneurs and entrepreneurial managers to implement and complete BMT in small businesses. Furthermore, the presented paper sets a future research agenda focusing on small businesses structured according to the derived framework.

This study provides the first SLR of existing BM concepts with a small-business specific perspective on BMI and a focus on various incremental BM changes.