Search results

1 – 10 of over 32000
To view the access options for this content please click here
Article
Publication date: 1 January 1999

Errol R. Iselin

The “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to…

Abstract

The “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to improve the quality of accounting research in Australia and probably some other countries as well. It discusses three issues of crucial importance to research quality ‐ internal, external, and construct validity with the discussion illustrated with examples from existing accounting research. Internal validity is concerned with the ability to make causal statements from a piece of research. External validity is concerned with the ability to generalize from the research and construct validity is interested in the validity of the variables measured. Internal and external validity are discussed within the context of five common research designs. No one design is strong in both types of validity and tradeoffs between internal and external validity are necessary. When designing a new research project, the particular tradeoffs made should depend on the research objectives. The paper discusses how these choices might be made and how, if internal validity problems exist, they might be minimized. With construct validity, no tradeoffs are appropriate ‐ the researcher should attempt to eliminate this type of invalidity. The paper discusses how this might be done.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

To view the access options for this content please click here
Article
Publication date: 9 May 2019

Boon-Seng Tan

The organizational culture–performance link is fundamental to organization development and building a high-performance culture is a responsibility of leaders. The claim of…

Downloads
2381

Abstract

Purpose

The organizational culture–performance link is fundamental to organization development and building a high-performance culture is a responsibility of leaders. The claim of a culture–performance link is most visible in the 1980s (e.g. In Search of Excellence) but is replaced by skepticism by the 1990s. Using conclusion validity as the framework, the purpose of this paper is to synthesize cross-disciplinary literature in organization studies and the emerging sub-field of organizational economics to lay a foundation to establish the link rigorously.

Design/methodology/approach

The drivers of conclusion validityinternal validity, external validity and construct validity – guided the literature search and review. The author began with the concepts of organizational culture and performance, examined the organizational economic literature for the causal culture–performance link (internal validity), reviewed the organization studies literature on the debates in the measurement of organizational culture (external and construct validity) and examined the debate if organizational culture can be managed (internal validity).

Findings

Organizational economics (which conceptualizes organizational culture as shared beliefs) shows that cultures that are more homogeneous, encourage teamwork and have a clear mission, enhance organizational performance. In measuring culture, survey instruments using the process-oriented approach can rely on these results to strengthen their construct validity. In the search for the organizational culture–performance link, non-cultural factors affecting performance have to be included as control variables.

Practical implications

The weaknesses of early research on the organizational culture–performance link become clear when examined with the conclusion validity framework. This clearness shows the way toward a rigorous empirical analysis.

Originality/value

This review provides guidance for researchers to evaluate published studies on the organizational culture–performance link. It also helps researchers to design new studies with stronger conclusion validity.

Details

Leadership & Organization Development Journal, vol. 40 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

To view the access options for this content please click here
Book part
Publication date: 27 April 2004

Morris Zelditch

Three theories of legitimacy – Dornbusch and Scott’s “Evaluation and the Exercise of authority” (EEA), Walker and Zelditch’s “Legitimacy and the Stability of Authority”…

Abstract

Three theories of legitimacy – Dornbusch and Scott’s “Evaluation and the Exercise of authority” (EEA), Walker and Zelditch’s “Legitimacy and the Stability of Authority” (LSA), and Meyer and Rowan’s “Institutonalized Organizations” (IO) – are integrated into a single consistent theory interrelating the internal and external legitimacy processes of organizations. One consequence of IO, the decoupling of sanctions, evaluations, and performance, contradicts EEA and LSA. The contradiction is addressed by aligning the scope of the three theories, which proves to be the source of the contradiction, accommodating their principles to the change in their scope. Translating their terms into a single, consistent language, auxiliary principles are formulated that interrelate their legitimacy processes and conditionalize pressures for evaluation and control and therefore the decoupling of sanctions, evaluations, and performance – the conditions depending on type of environment, extent of dependence on it, and its organization. Integration does not alter the basic principles of EEA or IO but does correct LSA’s over-estimation of the stability of authority and provides IO with a mechanism by which and refines the conditions under which sanctions, evaluations, and performance come to be decoupled.

Details

Legitimacy Processes in Organizations
Type: Book
ISBN: 978-0-76231-008-1

To view the access options for this content please click here
Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance…

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

To view the access options for this content please click here
Book part
Publication date: 13 May 2017

Sebastian Galiani, Patrick J. McEwan and Brian Quistorff

This chapter analyzes a geographic quasi-experiment embedded in a cluster-randomized experiment in Honduras. In the experiment, average treatment effects of conditional…

Abstract

This chapter analyzes a geographic quasi-experiment embedded in a cluster-randomized experiment in Honduras. In the experiment, average treatment effects of conditional cash transfers on school enrollment and child labor were large – especially in the poorest experimental blocks – and could be generalized to a policy-relevant population given the original sample selection criteria. In contrast, the geographic quasi-experiment yielded point estimates that, for two of three dependent variables, were attenuated. A judicious policy analyst without access to the experimental results might have provided misleading advice based on the magnitude of point estimates. We assessed two main explanations for the difference in point estimates, related to external and internal validity.

Details

Regression Discontinuity Designs
Type: Book
ISBN: 978-1-78714-390-6

Keywords

To view the access options for this content please click here
Article
Publication date: 12 April 2011

Eeva‐Mari Ihantola and Lili‐Anne Kihn

The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in…

Downloads
7772

Abstract

Purpose

The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation.

Design/methodology/approach

The paper is framed according to three perspectives. The authors first synthesize the threats to validity and reliability in quantitative and qualitative parts of mixed methods research using the quality standards of each; they then introduce an integrative framework of mixed methods research quality by Teddlie and Tashakkori. Thereafter, they address the specific threats to quality that come to the fore when inferences from the quantitative and qualitative components of the study are combined to form meta‐inferences using a legitimation framework by Onwuegbuzie and Johnson.

Findings

The authors' analysis not only indicates a wide range of threats to the validity and reliability of mixed methods research in a range of categories, but also clarifies how the three perspectives described in this paper are linked and supplement each other.

Research limitations/implications

Methodological research published in English over the last decade is emphasized to create an approach to assess mixed methods accounting research. The frameworks analyzed could still be studied in greater detail. Additional perspectives on the validity and reliability of mixed methods research could also be studied and developed.

Practical implications

This paper furthers our understanding of such new developments in methodological research, which may be of great importance to those conducting or evaluating empirical research.

Originality/value

Based on a comprehensive synthesis, this paper presents and analyzes theoretical frameworks potentially useful for scholars, students and practitioners. It focuses on both traditional and novel areas of validity and reliability in mixed methods research.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article
Publication date: 1 January 2006

Guijun Zhuang, Alex S.L. Tsang, Nan Zhou, Fuan Li and J.A.F. Nicholls

To investigate the impact of situational factors on mall shoppers' buying decisions.

Downloads
10877

Abstract

Purpose

To investigate the impact of situational factors on mall shoppers' buying decisions.

Design/methodology/approach

Based on Belk's framework on situational factors in a sales situation, the study employed a dataset of mall shoppers in the USA, China and Hong Kong and logistic regression for analysis.

Findings

It is found that, whether in the combined sample or in the individual samples, nine of the 13 situational factors considered significantly affected shoppers' purchases of food or non‐food products. However, situational influences on purchases varied according to the types of products bought. More importantly, the findings on the impact of some factors were consistent across three or two samples, suggesting that their external validity may be extended to certain conditions.

Research limitations/implications

The study had a limitation in the selection of the malls where the interviews were conducted, so some of the findings may be mall‐specific rather than representative of the general population of shoppers in the nations or regions.

Practical implications

The information disclosed here may help the practitioners to better understand shoppers' (especially Chinese shoppers') behaviour in malls and, as a consequence, to undertake more efficient marketing strategies in malls (especially in the malls in China).

Originality/value

The distinguished feature of this paper is that it simultaneously examined the impacts of 13 situational factors on mall shoppers' purchase decisions with multinational data. This allowed researchers to check both the internal validity and the external validity of the observed impacts of the situational factors.

Details

European Journal of Marketing, vol. 40 no. 1/2
Type: Research Article
ISSN: 0309-0566

Keywords

To view the access options for this content please click here
Article
Publication date: 15 June 2015

Hector Rocha

This paper aims to analyse the impact of clusters on development and growth at the firm and regional level in Latin America (LA). The past 20 years have witnessed an…

Abstract

Purpose

This paper aims to analyse the impact of clusters on development and growth at the firm and regional level in Latin America (LA). The past 20 years have witnessed an acceleration of cluster initiatives, assuming their positive impact on firm performance and regional development. However, theoretical development and empirical meta-studies in emerging countries to validate this assumed relationship are scarce.

Design/methodology/approach

This paper reviews empirical evidence from a population of 123 studies and a sample of 45 empirical studies including 216 clusters in LA.

Findings

It concludes that clusters contribute to both development and growth at the firm- and regional-level contingent to factors such as cluster stage of development, collective efficiency, the pattern of governance of the value chain and the sector in which the firm operates; however, clusters are also a potential source of socio-economic divides.

Originality/value

Therefore, these results qualify the conclusions of studies of clusters in developed countries (Porter, 2003; Delgado et al., 2010).

Details

Management Research: The Journal of the Iberoamerican Academy of Management, vol. 13 no. 1
Type: Research Article
ISSN: 1536-5433

Keywords

To view the access options for this content please click here
Book part
Publication date: 10 December 2015

Chun Kit Lok

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption…

Abstract

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

Keywords

To view the access options for this content please click here

Abstract

Details

Empirical Nursing
Type: Book
ISBN: 978-1-78743-814-9

1 – 10 of over 32000