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Open Access
Article
Publication date: 11 November 2022

Bruno Pešec

The purpose of this study is to share how the learning impact of a remote workshop was improved through action research practices, especially action inquiry and critical…

Abstract

Purpose

The purpose of this study is to share how the learning impact of a remote workshop was improved through action research practices, especially action inquiry and critical reflexivity.

Design/methodology/approach

Research design detailed herein consists of one complete cycle of action and reflection. Methods used include: journaling into four territories of experience, free-form journaling, individual and joint reflection using four parts of speech and extended ways of knowing.

Findings

Action inquiry and critical reflexivity have shown themselves to be a potent means of improving the learning outcomes of remote Playing Lean workshops. Drawing on early insight, the author suggests several venues for further inquiry.

Originality/value

This paper contributes a novel combination of action research practices that can be used for improving other learning initiatives as well, and an example of how to question the veracity of qualitative findings.

Details

International Journal of Lean Six Sigma, vol. 14 no. 6
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 30 November 2023

Constant Van Graan, Vera Roos and Matthews Katjene

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic…

Abstract

Purpose

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic investigation. Previous research has identified two interviewing strategies that are aligned with the legal framework in South Africa: the PEACE model (P = preparation and planning; E = engage and explain; A = account, clarify and challenge; C = closure; E = evaluation) and the person-centred approach (PCA). The purpose of this paper is to explore the theoretical underpinnings and application of the PEACE model and the PCA as commercial investigative strategies aligned with the legal context in South Africa.

Design/methodology/approach

A scoping review was undertaken to identify literature relevant to the theoretical assumptions and application of the PEACE model and the PCA.

Findings

Literature for the most part reports on the PEACE model but offers very little information about the PCA. A critical analysis revealed that the PEACE model incorporates a clear guiding structure for eliciting information but lacks content needed to create an optimal interpersonal context. To promote this, the PCA proposes that interviewers demonstrate three relational variables: empathy, congruence and unconditional positive regard. The PCA suggests a basic structure for interviewing (beginning, middle and end), while providing very little guidance on how to structure the forensic interview and what information is to be elicited in each phase.

Originality/value

Combining the PEACE model and PCA presents an integrated interviewing technique best suited for obtaining useful and reliable information admissible in a South African court of law. The PEACE model has a clear structure, and the PCA assists in creating an optimal interpersonal context to obtain information in an interview.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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

Open Access
Article
Publication date: 13 November 2018

Maryna Chepurna and Josep Rialp Criado

Value co-creation is an important topic of interest in marketing domain for the past decade. Co-creation via the internet has received a particular attention in the literature…

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Abstract

Purpose

Value co-creation is an important topic of interest in marketing domain for the past decade. Co-creation via the internet has received a particular attention in the literature (O’Hern and Rindfleisch, 2010). Although there have been substantive number of studies of what motivates customers to participate in value co-creation in the internet-based platforms, there is a lack of research of what the deterrents are that may prevent customers from contributing their ideas online. This research was undertaken to define the deterrents from the customers and companies’ point of view. Furthermore, the difference, if exists, between the users’ and marketing professionals’ ranking of the inhibitors to co-creation online is also studied.

Design/methodology/approach

This exploratory qualitative research is based on 20 in-depth semi-structured interviews with customers and 20 in-depth semi-structured interviews with marketing specialists from different companies. Spearman’s rank correlation is applied to explore the relationship between the internet users’ and marketers’ responses.

Findings

There are nine constraining factors. The results show that although there is a repetition of the mentioned constraining factors indicated by the both groups of the interviewees, the ranking of the barriers is distinctive.

Research Implications

New conceptual information is received on what restrains customers from co-creation from both customers’ and companies’ point of view.

Practical Implications

This paper explains the potential problems to be confronted when launching a co-creation project in the internet-based platforms and offers managers a preliminary guide to comprehension of the users’ deterrents rating.

Originality

The paper that defines deterrents to co-creation online.

Details

Journal of Research in Interactive Marketing, vol. 12 no. 4
Type: Research Article
ISSN: 2040-7122

Keywords

Open Access
Article
Publication date: 2 September 2016

Jérôme Boutang and Michel De Lara

In a modern world increasingly perceived as uncertain, the mere purchase of a household cleaning product, or a seemingly harmless bottle of milk, conveys interrogations about…

4719

Abstract

Purpose

In a modern world increasingly perceived as uncertain, the mere purchase of a household cleaning product, or a seemingly harmless bottle of milk, conveys interrogations about potential hazards, from environmental to health impacts. The main purpose of this paper is to suggest that risk could be considered as one of the major dimensions of choice for a wide range of concerns and markets, alongside aspiration/satisfaction, and tackled efficiently by mobilizing the recent findings of cognitive sciences, neurosciences and evolutionary psychology. It is felt that consumer research could benefit more widely from psychological and evolutionary-grounded risk theories.

Design/methodology/approach

In this study, some 50 years of marketing management literature, as well as risk-specialized literature, was examined in an attempt to get a grasp of how risk is handled by consumer sciences and of whether they make some use of the most recent academic works on mental biases, non-mainstream decision-making processes or evolutionary roots of behavior. We then tested and formulated several hypotheses regarding risk profiles and preferences in the sector of insurance, by participating in an Axa Research Fund–Paris School of Economics research project.

Findings

It is suggested that consumer profiles could be enriched by risk-taking attitudes, that risk could be part of the “reason why” of brand positioning, and that brand, as well as public policy communication, could benefit from a targeted use of risk perception biases.

Originality/value

This paper proposes to apply evolutionary-based psychological concepts to build perceptual maps describing people and consumers on both aspiration and risk attitude axis, and to design communication tools according to psychological research on message framing and biases. Such an approach mobilizes not only the recent findings of cognitive sciences and neurosciences but also the understanding of the roots of risk attitudes and perception. Those maps and framing could probably be applied to many sectors, markets and public issues, from commodities to personal products and services (food, luxury goods, electronics, financial products, tourism, design or insurance).

Details

Journal of Centrum Cathedra, vol. 9 no. 1
Type: Research Article
ISSN: 1851-6599

Keywords

Open Access
Article
Publication date: 28 September 2020

Asha Mistry, Hannah Sellers, Jeremy Levesley and Sandra Lee

The UN Sustainable Development Goals (SDGs) provide a framework to achieve sustainable development and fulfilling these Goals will take an unprecedented effort by all sectors in…

Abstract

The UN Sustainable Development Goals (SDGs) provide a framework to achieve sustainable development and fulfilling these Goals will take an unprecedented effort by all sectors in society. Many universities and businesses are using the Goals within their strategies and sustainability reporting. However, this is difficult as there is currently no standard methodology to map the 17 goals, 169 targets and 232 indicators. Work at the University of Leicester has focused on developing a robust methodology to map a higher education institution's (HEI's) research contribution to the Goals. We have integrated this unique methodology into an automated software tool to measure a university's academic contribution to the Goals using mathematical text mining techniques. Our ability to quickly and effectively map institutions' research contributions has boosted our ambitions and efforts to develop software to map the full operations of an HEI or business.

Details

Emerald Open Research, vol. 1 no. 9
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 5 August 2022

Wayne Borchardt, Takhaui Kamzabek and Dan Lovallo

A decade after Powell et al.’s (2011) seminal article on behavioral strategy, which called for models to solve real-world problems, the authors revisit the field to ask whether…

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Abstract

Purpose

A decade after Powell et al.’s (2011) seminal article on behavioral strategy, which called for models to solve real-world problems, the authors revisit the field to ask whether behavioral strategy is coming of age. The purpose of this paper is to explain how behavioral strategy can and has been used in real-world settings.

Design/methodology/approach

This study presents a conceptual review with case study examples of the impact of behavioral strategy on real-world problems.

Findings

This study illustrates several examples where behavioral strategy debiasing has been effective. Although no causal claims can be made, with the stark contrast between the negative impact of biased strategies and the positive results emerging from debiasing techniques, this study argues that there is evidence of the benefits of a behavioral strategy mindset, and that this should be the mindset of a responsible strategic leader.

Practical implications

This study presents a demonstration of analytical, debate and organizational debiasing techniques and how they are being used in real-world settings, specifically military intelligence, Mergers and acquisitions deal-making, resource allocation and capital projects.

Social implications

Behavioral strategy has broad application in private and public sectors. It has proven practical value in various settings, for example, the application of reference class forecasting in large infrastructure projects.

Originality/value

A conceptual review of behavioral strategy in the wild.

Details

Management Research Review, vol. 45 no. 9
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 29 October 2019

Nader Elsayed and Sameh Ammar

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social…

5456

Abstract

Purpose

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

Design/methodology/approach

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Findings

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

Practical implications

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

Social implications

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

Originality/value

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 29 August 2022

Caroline Ntara

The purpose of this paper is to analyse international business (IB) scholarship and present current gaps and new realities to enhance scholarly discourse.

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Abstract

Purpose

The purpose of this paper is to analyse international business (IB) scholarship and present current gaps and new realities to enhance scholarly discourse.

Design/methodology/approach

The paper divides the scholarship into three distinct sections. First, it interrogates the changing definitions of the field from the 1880s to date. Secondly, IB paradigms are cross-examined while highlighting the understudied emerging interaction paradigm. Lastly, literature gaps, methodological gaps and new realities in IB are presented.

Findings

This research shows that IB inquiry has concentrated on firm-level paradigms, leaving the emerging interaction paradigm understudied. As a result, there is a deficit of novel ideas and limited research on critical emerging issues affecting IB. Further, simplistic methodologies are prevalent, making IB scholarship weak. Additionally, a majority of studies concentrate on the Americas, Europe and Asia, leaving Africa understudied.

Originality/value

This research augments the need for scholars to cross-examine the best approach to apply in IB discourse and presents gaps calling for new insights and future research directions.

Open Access
Book part
Publication date: 2 August 2022

Christopher Ansell, Eva Sørensen and Jacob Torfing

This chapter insists that evaluation of the process and results of cocreation is a precondition for continuous improvement and helps maintain support from external sponsors and…

Abstract

This chapter insists that evaluation of the process and results of cocreation is a precondition for continuous improvement and helps maintain support from external sponsors and funders. The main benefits of systematic evaluation of cocreation are learning and legitimacy rather than control and allocation. The chapter scrutinizes the two most common evaluation tools, formative and summative evaluation, and finds that they both fail to appreciate the emergent character of cocreation processes. The solution to this problem is to supplement formative and summative evaluation with developmental evaluation, which prompts the participating actors to engage in a critical interrogation of what they are doing, the reasons for doing it, and the results they achieve. Finally, the chapter explains how the commitment of developmental evaluation to using real-time data in the evaluation of change theories can be pursued through a collective impact strategy.

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