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Open Access
Article
Publication date: 9 February 2024

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Abstract

Purpose

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Design/methodology/approach

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

Findings

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

Originality/value

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 26 March 2024

Gavin Ford and Jonathan Gosling

The construction industry has struggled to deliver schemes on time to budget and right-first-time (RFT). There have been many studies into nonconformance and rework through…

Abstract

Purpose

The construction industry has struggled to deliver schemes on time to budget and right-first-time (RFT). There have been many studies into nonconformance and rework through quantitative research over the years to understand why the industry continues to see similar issues of failure. Some scholars have reported rework figures as high as 12.6% of total contract value, highlighting major concerns of the sustainability of construction projects. Separately, however, there have been few studies that explore and detail the views of industry professions who are caught in the middle of quality issues, to understand their perceptions of where the industry is failing. As such, this paper interrogates qualitative data (open-ended questions) on the topic of nonconformance and rework in construction to understand what industry professionals believe are the causes and suggested improvement areas.

Design/methodology/approach

A qualitative approach is adopted for this research. An industry survey consisting of seven open-ended questions is presented to two professional working groups within a Tier 1 contractor, and outputs are analysed using statistic software (NVivo 12) to identify prominent themes for discussion. Inductive analysis is undertaken to gain further insight into responses to yield recurrent areas for continuous improvement.

Findings

Qualitative analysis of the survey reveals a persistent prioritisation of cost and programme over quality management in construction project. Furthermore, feedback from construction professionals present a number of improvement areas that must be addressed to improve quality. These include increased training and competency investment, overhauling quality behaviours, providing greater quality leadership direction and reshaping the way clients govern schemes.

Research limitations/implications

There are limitations to this paper that require noting. Firstly, the survey was conducted within one principal contractor with varying levels of knowledge across multiple sectors. Secondly, the case study was from one major highways scheme; therefore, the generalisability of the findings is limited. It is suggested that a similar exercise is undertaken in other sectors to uncover similar improvement avenues.

Practical implications

The implications of this study calls for quality to be re-evaluated at project, company, sector and government levels to overhaul how quality is delivered. Furthermore, the paper identifies critical learning outcomes for the construction sector to take forward, including the need to reassess projects to ensure they are appropriately equip with competent personnel under a vetted, progressive training programme, share collaborative behaviours that value quality delivery on an equal standing to safety, programme and cost and tackle the inappropriate resource dilemmas projects finding themselves in through clear tendering and accurate planning. In addition, before making erratic decisions, projects must assess the risk profiling of proceed without approved design details and include the client in the decision-making process. Moreover, the findings call for a greater collaborative environment between the construction team and quality management department, rather than being seen as obstructive (i.e. compliance based policing). All of these must be driven by leadership to overhaul the way quality is managed on schemes. The findings demonstrate the importance and impact from open-ended survey response data studies to enhance quantitative outcomes and help provide strengthened proposals of improvement.

Originality/value

This paper addresses the highly sensitive area of quality failure outcomes and interrogates them via an industry survey within a major UK contractor for feedback. Unique insights are gained into how industry professionals perceive quality in construction. From previous research, this has been largely missing and offers a valuable addition in understanding the “quality status quo” from those delivering schemes.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 25 May 2022

Rudith Sylvan King, Eric Kwame Simpeh, Henry Mensah and Elfreda Nerquaye-Tetteh

Kente weaving business is increasingly seen as a promising investment and enhances sustainable livelihood in Ghana. However, it has not received the needed attention from scholars…

Abstract

Purpose

Kente weaving business is increasingly seen as a promising investment and enhances sustainable livelihood in Ghana. However, it has not received the needed attention from scholars and government in recent times. The purpose of this study is to examine the factors influencing the kente weaving industry with the aim of evolving effective promotional strategies to encourage the weaving and use of kente in Ghana.

Design/methodology/approach

Using a quantitative inquiry approach, primary data were collected from 70 respondents in Bonwire within the Ejisu-Juabeng Municipal Assembly in Ghana. The mean ranking technique, the Mann–Whitney U test and exploratory factor analysis (EFA) were the statistical tools that aided the data analysis.

Findings

The EFA revealed that the underlying threats affecting the weaving of kente were limited demand and supply of kente, data and motivation management system, lack of export promotion and obsolete production techniques. Furthermore, this study revealed that the kente weaving industry can be promoted through kente festivals and the efforts of the association of weavers and government.

Originality/value

The findings provide a valuable reference for the government, stakeholders and textile industrialists to institute a mechanism for evaluating performance periodically to identify threats associated with the textile industry at large.

Details

Research Journal of Textile and Apparel, vol. 28 no. 1
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 9 April 2024

Pia Borlund, Nils Pharo and Ying-Hsang Liu

The PICCH research project contributes to opening a dialogue between cultural heritage archives and users. Hence, the users are identified and their information needs, the search…

Abstract

Purpose

The PICCH research project contributes to opening a dialogue between cultural heritage archives and users. Hence, the users are identified and their information needs, the search strategies they apply and the search challenges they experience are uncovered.

Design/methodology/approach

A combination of questionnaires and interviews is used for collection of data. Questionnaire data were collected from users of three different audiovisual archives. Semi-structured interviews were conducted with two user groups: (1) scholars searching information for research projects and (2) archivists who perform their own scholarly work and search information on behalf of others.

Findings

The questionnaire results show that the archive users mainly have an academic background. Hence, scholars and archivists constitute the target group for in-depth interviews. The interviews reveal that their information needs are multi-faceted and match the information need typology by Ingwersen. The scholars mainly apply collection-specific search strategies but have in common primarily doing keyword searching, which they typically plan in advance. The archivists do less planning owing to their knowledge of the collections. All interviewees demonstrate domain knowledge, archival intelligence and artefactual literacy in their use and mastering of the archives. The search challenges they experience can be characterised as search system complexity challenges, material challenges and metadata challenges.

Originality/value

The paper provides a rare insight into the complexity of the search situation of cultural heritage archives, and the users’ multi-facetted information needs and hence contributes to the dialogue between the archives and the users.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 13 March 2024

Prince Yao Amu, Bedman Narteh and Prince Kodua

The purpose of this study is to identify which dimensions of perceived value best mediate football club branding and fan loyalty from a developing league perspective.

Abstract

Purpose

The purpose of this study is to identify which dimensions of perceived value best mediate football club branding and fan loyalty from a developing league perspective.

Design/methodology/approach

Using a cross-sectional design, we collected data using questionnaires from football fans in Ghana (N = 700). The data were analysed using SmartPLS V3, applying structural equation modelling with bootstrapping procedure.

Findings

The results indicate that club branding is an effective precursor of fan loyalty. Moreover, the findings suggest that functional, social and emotional values mediated club branding and fan loyalty, whereas epistemic and economic values did not.

Originality/value

This study contributes to sports management literature by identifying the dimensions of perceived value that will be relevant in the development of club brands in the developing league context.

Details

African Journal of Economic and Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 17 October 2023

Sarah E. Brown and Kari D. Weaver

To illuminate the experience of working with students using the innovative pedagogical approach of dramaturgy, this pedagogy can more effectively address systemic bias within…

Abstract

Purpose

To illuminate the experience of working with students using the innovative pedagogical approach of dramaturgy, this pedagogy can more effectively address systemic bias within academia.

Design/methodology/approach

This paper is rooted in dramaturgical theory which suggests that how a person's identity or background is being constantly reshaped by their interactions with one another and the world around them. Within a classroom setting, it applies to contexts where group activities have a required performative aspect.

Findings

The authors found that taking a dramaturgical approach can be a very effective active learning technique within a one-shot information literacy instruction context.

Originality/value

Creative approaches to information literacy instruction often remain untried, and the combination of this work and the consideration of dramaturgical theory within the framework of inclusive pedagogy is a distinct contribution to the field.

Details

Reference Services Review, vol. 52 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 5 October 2023

Melanie Maksin and Debra J. Bucher

In describing these projects, the authors hope to encourage academic librarians and archivists to participate in, and even facilitate, similar work at their own institutions…

Abstract

Purpose

In describing these projects, the authors hope to encourage academic librarians and archivists to participate in, and even facilitate, similar work at their own institutions. Although both of these projects began in the library and included readings and discussions related to library and archival practices, the most generative conversations rapidly shifted from “how should the library handle these materials?” to “what might this institution do to reckon with its history?” When traditional library practices were de-centered and community perspectives were sought on the college archive, the authors were able to have more inclusive, authentic conversations about the college's history and future.

Design/methodology/approach

This case study explores two projects undertaken at a liberal arts college: a working group and a credit-bearing course intended to reckon with racist, xenophobic or otherwise harmful materials in the college archive. Both projects were informed by the authors' engagement with Tema Okun's White Supremacy Culture and guided by inclusive pedagogies and practices that participants had explored in workshops and within the context of the college's Engaged Pluralism Initiative.

Findings

The working group and the course underscore the centrality of relationships, trust-building and time to the work of addressing difficult histories. The “campus-wide conversations” the authors had hoped to have about the college archive evolved into smaller spaces developed with intention and care. The diverse perspectives of working group members and students in the course demonstrate the value of bringing together viewpoints from outside the library and beyond institutional or disciplinary silos, to consider far-reaching systemic issues.

Practical implications

Many US colleges and universities have begun, or will begin, to investigate the myriad ways in which racism, racial exclusion, or racial violence have marked their institutions and how these troubled legacies persist in the present day. This case study proposes possible approaches that academic libraries and librarians may take to contribute to this essential work.

Originality/value

These two projects propose that work that typically happens solely within libraries and archives (cataloging and description of potentially harmful materials) or within institutional or disciplinary silos (reckoning with legacies of racism and bias) can be discussed, debated, and shared among the campus community. All of the participants in the working group and the course, regardless of their title, role, or academic credentials, bring necessary expertise and experience to these projects. Inclusive practices, when paired with grassroots energy, suggest ways in which a college archive can be used as a site of evidence, reflection, interrogation, and repair.

Details

Reference Services Review, vol. 52 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 12 December 2023

Josephine Ackim, Rogers Rugeiyamu and Adam Msendo

Deterioration of integrity is featured in public service across the globe, including Tanzania. Local government authorities (LGAs) are among the areas where such practices have…

Abstract

Purpose

Deterioration of integrity is featured in public service across the globe, including Tanzania. Local government authorities (LGAs) are among the areas where such practices have been reported. However, factors compromising integrity in LGAs receives less attention from the literature. Citing 19 LGAs from Tanzania, this study aims to examine contributes to this debate.

Design/methodology/approach

A sequential explanatory research design was applied. Data were collected from 54 respondents through survey questionnaires, interviews and a documentary review. The study was guided by Hoekstra theoretical framework for assessing integrity practices in LGAs.

Findings

The findings revealed that maintaining integrity in Tanzania's LGAs is still challenging. Poor institutionalization processes, institutional unpreparedness, insufficient integrity policy execution and being less informed of moral development of recruited public servants are said to compromise integrity in Tanzania LGAs. This qualifies to conclude that institutional pathologies and moral history of public servants are the major factors contributing to integrity deterioration in Tanzania LGAs. This has resulted in subpar service delivery and the waste of public funds.

Research limitations/implications

This study confined itself to Tanzania LGAs. More studies could be conducted to LGAs in other countries struggling with the same problem. On the same ground, moral development should be studied more to ensure that the public service receives ethical public servants in the future.

Practical implications

The theoretical framework for assessing integrity systems in LGAs as proposed by Hoekstra (2022) could be applied by other countries struggling with the same challenge.

Originality/value

LGAs must implement an integrity-based self-reflection technique that will allow them to assess their current condition and come up with solutions. Furthermore, institutional policies must be strengthened to govern ethical behavior in LGAs.

Details

International Journal of Public Leadership, vol. 20 no. 1
Type: Research Article
ISSN: 2056-4929

Keywords

Article
Publication date: 6 October 2023

Stephanie D. Founds

The goal of this review is to conduct an exploratory literature review on trauma-informed approaches in libraries to understand how librarians are discussing trauma-informed…

Abstract

Purpose

The goal of this review is to conduct an exploratory literature review on trauma-informed approaches in libraries to understand how librarians are discussing trauma-informed approaches and their integration into professional practice.

Design/methodology/approach

The author reviewed materials indexed in selected EBSCOHost databases. Included materials from selected EBSCOHost databases were available to the author in full text, in the English language and about trauma-informed approaches in libraries. Items were excluded from this review if they were a review of another work, a thesis or dissertation, or letters to or from the editor.

Findings

Twenty-five publications were included in this analysis. Publications included described approaches in school libraries, academic libraries and public libraries. Key topics are racial trauma-informed practices, trauma-informed teaching, resisting re-traumatization, social work and the effects of workplace trauma on the library workforce.

Practical implications

Trauma-informed approaches are gaining popularity in a variety of disciplines as the world copes with the turbulent events of recent years. The practical implications of this review are to explore the emergence of trauma-informed approaches in libraries to understand the current publishing landscape on this topic.

Originality/value

While librarians are writing about this approach and some are incorporating it into their practice, an analysis in the form of an exploratory literature review to summarize this work has not been done. Understanding how libraries are incorporating this trauma-awareness and trauma-informed principles into the work is crucial for identifying the future approach to library services.

Details

Reference Services Review, vol. 52 no. 1
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 8 June 2023

Anthony Owusu-Ansah, Lewis Abedi Asante and Zaid Abubakari

There is a long-standing debate about the relationship between land title registration and tenure security. Studies in the developing world point to a tenuous link between land…

Abstract

Purpose

There is a long-standing debate about the relationship between land title registration and tenure security. Studies in the developing world point to a tenuous link between land registration and stable land tenure. The reason why people continue to register therefore becomes a mystery if tenure security is not entirely assured. This article focuses on the increase in property value as one such factor that induces title registration. Previous studies have quantified the economic impact of title registration on property values. However, the impact varies from city or country to another. The authors seek to investigate the extent of property value increment in Accra attributable to land title registration.

Design/methodology/approach

The authors statistically analyzed a data set from two institutions (First National Bank and the Lands Commission) in Ghana using a quantitative technique.

Findings

The authors discovered that, holding all other factors constant, the value of the land in Accra increases by 22.6% due to land title registration. This shows that lessees must register to enhance property values, even though the essential due diligence must be done to make sure the acquisition is free from liens and legal disputes.

Practical implications

This article highlights the implication of the findings for land administration as well as the practice of property valuation, development and brokerage in Ghana and Global South more broadly.

Originality/value

This is one of the first studies in Ghana to investigate the specific premium that housing markets put on land title registration.

Details

Property Management, vol. 42 no. 1
Type: Research Article
ISSN: 0263-7472

Keywords

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