Search results

1 – 10 of 24
Open Access
Article
Publication date: 18 August 2022

Karin Seger, Hans Englund and Malin Härström

The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in…

Abstract

Purpose

The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault’s writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views.

Design/methodology/approach

The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers.

Findings

The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves.

Originality/value

Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 23 February 2021

Elodie Allain, Célia Lemaire and Gulliver Lux

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing…

3023

Abstract

Purpose

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

Design/methodology/approach

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

Findings

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

Originality/value

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1315

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 February 2024

Francisca Letícia Ferreira de Lima, Rafael Barros Barbosa, Alessandra Benevides and Fernando Daniel de Oliveira Mayorga

This paper examines the impact of extreme rainfall shocks on the performance in test scores of students living near at-risk urban areas in Brazil.

Abstract

Purpose

This paper examines the impact of extreme rainfall shocks on the performance in test scores of students living near at-risk urban areas in Brazil.

Design/methodology/approach

To identify the causal effect, we consider the exogenous variation of rainfall at the municipal level conditioned on the distance from the school to risk areas and the rainfall intensity in the school months.

Findings

The results suggest that extreme precipitation shocks, defined as a shock of at least three months of high-intensity rainfall, have an adverse impact on both math and language performance. Through a heterogeneous effects analysis, we find that the impact varies by student gender, with girls being more affected. In addition, among students who study near at-risk areas, those with better previous school performance and higher socioeconomic status are more negatively affected.

Originality/value

Our results suggest that extreme weather events can increase the differences in human capital accumulation between the population living near risk areas and those living more distant from these areas.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 5 September 2023

Simone Guercini

This paper examines the relationship between marketing automation emergence and the marketers' use of heuristics in their decision-making processes. Heuristics play a role for the…

1942

Abstract

Purpose

This paper examines the relationship between marketing automation emergence and the marketers' use of heuristics in their decision-making processes. Heuristics play a role for the integration of human decision-making models and automation in augmentation processes, particularly in marketing where automation is widespread.

Design/methodology/approach

This study analyzes qualitative data about the impact of marketing automation on the scope of heuristics in decision-making models, and it is based on evidence collected from interviews with twenty-two experienced marketers.

Findings

Marketers make extensive use of heuristics to manage their tasks. While the adoption of new automatic marketing tools modify the task environment and field of use of traditional decision-making models, the adoption of heuristics rules with a different scope is essential to defining inputs, interpreting/evaluating outputs and control the marketing automation system.

Originality/value

The paper makes a contribution to research on the relationship between marketing automation and decision-making models. In particular, it proposes the results of in-depth interviews with senior decision makers to assess the impact of marketing automation on the scope of heuristics as decision-making models adopted by marketers.

Details

Management Decision, vol. 61 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 31 August 2021

Abdullahi Abubakar Lamido and Mohamed Aslam Haneef

This paper critically reviews and analyzes the trends in waqf studies within the Islamic economics literature. It analyzes the recent developments and debates in waqf reform and…

2822

Abstract

Purpose

This paper critically reviews and analyzes the trends in waqf studies within the Islamic economics literature. It analyzes the recent developments and debates in waqf reform and advances the argument for prioritizing research on waqf economics; the waqf dimension that is concerned with modelling how to utilize it to enhance productivity, consumption, redistribution, investment and saving, and generally contribute sustainably towards poverty reduction, economic empowerment and development.

Design/methodology/approach

The paper is conceptual in nature, focusing on a systematic historical analytical review of waqf studies in Islamic economics literature.

Findings

Despite the documented historic role of waqf in constructing the Muslim socio-economic architecture as the third economic sector and a mechanism for civilizational development and renewal, it received little attention in the early writings on modern Islamic economics. While the past one decade has witnessed a renewed interest in waqf research, most studies focus on its legal, juristic and administrative aspects in addition to the nostalgic reflections on its past glories. Little attention is comparatively given to the socio-economic aspect, which represents the actual raison d’être for its institutionalization.

Practical implications

An important task ahead of the current generation of Islamic economists is to formulate waqf-based development models that are rooted in proper diagnosis and deep understanding of the current socio-economic realities of the OIC member countries for the purpose of uplifting living standards and stimulating sustainable socio-economic development.

Originality/value

The paper contributes to the debate on priorities in waqf studies and practice and can trigger further discourses and research on the future of research in waqf economics.

Details

Islamic Economic Studies, vol. 29 no. 1
Type: Research Article
ISSN: 1319-1616

Keywords

Open Access
Article
Publication date: 29 June 2021

Thi Hong Le Vo

This paper aims to provide evidence that online well-designed educational tasks can provide more relevant and richer active learning environment for business English learners. The…

2009

Abstract

Purpose

This paper aims to provide evidence that online well-designed educational tasks can provide more relevant and richer active learning environment for business English learners. The benefits of online tasks, as an education tool, became more apparent and gained more importance during the events related to the Covid-19 pandemic. The task design is based on task-based interactions and in a sequence of tasks with the support of an online learning management system (LMS). The findings suggest that online task-based learning (and would-be blended learning in the future) enables meaningful and authentic activities promoting interactions and communicative competences to prepare for learners of business English to enter the workplace.

Design/methodology/approach

The overarching aim of the study is to explore how task-design-utilizing online LMS could contribute to enhancing the learning process and to the development of the learner's communicative competences. The study included two aspects, namely: (1) the design of online tasks and (2) pilot evaluation. The task design involved tasks that required interactions between the learners. The pilot evaluation relied on data collection via questionnaires.

Findings

Two aspects relating to the findings: (1) a description of the teaching initiatives which was designed to see how blended learning and online tasks can enhance learning and develop the skills of the learners: with questioning techniques targeting communication skills, simulated workplace situations and timely feedback and peer influence; (2) the findings of the pilot study evaluation to see the actual implementation of online tasks. The students' responses corroborate the teachers' comments. The findings of this research showed that LMS tasks, which were designed for this study, helped the learners to enhance their competence in business English. Such competences included communicative skills needed for learners to enter the workplace such as interpersonal skills, presentation skills and negotiation skills in contexts. These findings lead to significant recommendations regarding the way forward for developing active blended learning.

Research limitations/implications

Firstly, teachers need to be trained and involved in designing such online tasks and materials to be used in active blended learning. More training in language teaching methodologies should be investigated to adapt the transition from a traditional to a computer-assisted language learning teacher. This helps teachers to design and implement online simulated workplace tasks. Secondly, time for the use of online tasks should be allocated satisfactorily. This can be achieved by building online learning sessions into class schedule or developing active blended courses. The time for the use of online simulated tasks should be allocated satisfactorily with lab or simulation room, in which students would be shown how to access the online tasks designed on the university LMS and the way to practice with different kinds of tasks.

Originality/value

In this study context, the online tasks design can initiate at activity-level blending to support face-to-face (F2F) activities, for example, online activities to support tasks for the topic Make a request or Offer for help. This can be extended to course-level blending when more online activities are designed to use with F2F activities such as online comparing and contrasting tasks to develop skills in connections with the awareness of cultures. The findings of the research suggest to develop and to implement online tasks alongside with classroom learning and teaching to enable the objectives of business English programme at university for preparing learners to enter the workplace. The recent pandemic highlighted the need for effective methodologies for active blended learning. It is now required that professionals in higher education to collect evidence base to inform future practice of such methodologies. Further significant research efforts should be directed towards collecting such evidence of the effectiveness and improvements of such methods. The support of higher education management professionals in securing funding for such research will be essential.

Details

Journal of Asian Business and Economic Studies, vol. 29 no. 3
Type: Research Article
ISSN: 2515-964X

Keywords

Open Access
Article
Publication date: 23 September 2022

Marco Balzano and Donata Vianelli

In this study the authors aim to explore the factors that contribute to the formation of locavorism as a form of consumer ideology.

1072

Abstract

Purpose

In this study the authors aim to explore the factors that contribute to the formation of locavorism as a form of consumer ideology.

Design/methodology/approach

In this study, the authors adopt an inductive approach by preselecting locavore consumers and conducting 43 semi-structured interviews, following the prescriptions of narrative-enquiry research.

Findings

The authors reveal that individual-level (i.e. values, beliefs and experiences) and social-level (i.e. groups, local communities and society) influences and exogenous factors can affect the formation of locavorism. Furthermore, the authors’ findings corroborate the concept advanced by prior studies that reinforcing loops exist among the three belief dimensions of locavorism.

Practical implications

Food producers can use these findings to shape their marketing strategies more effectively to target locavore consumers and/or stimulate the consumption of local food.

Social implications

Identifying the influences of social- and individual-level factors on the formation of locavorism can contribute to the understanding of demand shifts towards local food consumption. Additionally, by revealing the modes of thought that formulate the ideologies of locavore consumers, the authors offer guidance in the development of policies that can safeguard local economies and traditions and reduce transport pollution and food waste in favour of sustainable local consumption.

Originality/value

In the present article the authors explore the psychological and contextual mechanisms that contribute to the formation of locavorism.

Open Access
Article
Publication date: 3 March 2022

Yuanyuan Hu and Jiali Fang

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

1133

Abstract

Purpose

This study investigates whether corporate executives, who are university alumni, influence each other's firm corporate social responsibility (CSR) performance.

Design/methodology/approach

Drawing on social network theory, the authors hypothesise that a firm's CSR performance is positively associated with its peer firms' average CSR performance when the executives of the firm and its peer firms are university alumni. The study employs data from 1,685 listed firms and 4,906 executives who graduated from 585 different universities in China and runs multivariate regressions.

Findings

The results reveal a sizeable university peer influence on CSR performance. Such influence is even stronger for executives who graduated from elite universities (e.g. 985 or 211 universities), and universities or programmes that provide more opportunities for alumni reunions or networking (e.g. MBAs/EMBAs). Executives who are more influential in making firm decisions (e.g. CEOs/CFOs), as well as firms that are more likely to mimic the behaviour of others, also show higher degrees of university peer influence.

Practical implications

The results highlight the role of education in ethical decision-making.

Originality/value

This study documents evidence on a new determinant of firm CSR performance. The study sheds light on the impact of non-institutionalised personal ties, for example, university alumni networks, on CSR performance.

Details

China Accounting and Finance Review, vol. 24 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 22 January 2024

Chiara Ancillai, Sara Bartoloni and Federica Pascucci

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

Abstract

Purpose

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

Design/methodology/approach

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

Findings

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Originality/value

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

1 – 10 of 24