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1 – 10 of 78Ahmed Jan, Muhammad F. Afzaal, Muhammad Mushtaq, Umer Farooq and Muzammil Hussain
This study investigates the flow and heat transfer in a magnetohydrodynamic (MHD) ternary hybrid nanofluid (HNF), considering the effects of viscous dissipation and radiation.
Abstract
Purpose
This study investigates the flow and heat transfer in a magnetohydrodynamic (MHD) ternary hybrid nanofluid (HNF), considering the effects of viscous dissipation and radiation.
Design/methodology/approach
The transport equations are transformed into nondimensional partial differential equations. The local nonsimilarity (LNS) technique is implemented to truncate nonsimilar dimensionless system. The LNS truncated equation can be treated as ordinary differential equations. The numerical results of the equation are accomplished through the implementation of the bvp4c solver, which leverages the fourth-order three-stage Lobatto IIIa formula as a finite difference scheme.
Findings
The findings of a comparative investigation carried out under diverse physical limitations demonstrate that ternary HNFs exhibit remarkably elevated thermal efficiency in contrast to conventional nanofluids.
Originality/value
The LNS approach (Mahesh et al., 2023; Khan et al., 20223; Farooq et al., 2023) that we have proposed is not currently being used to clarify the dynamical issue of HNF via porous media. The LNS method, in conjunction with the bvp4c up to its second truncation level, yields numerical solutions to nonlinear-coupled PDEs. Relevant results of the topic at hand, obtained by adjusting the appropriate parameters, are explained and shown visually via tables and diagrams.
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Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz
A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The…
Abstract
Purpose
A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.
Design/methodology/approach
The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.
Findings
The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.
Practical implications
The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.
Originality/value
To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.
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Robert Rieg, Jan-Hendrik Meier and Carmen Finckh
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…
Abstract
Purpose
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.
Design/methodology/approach
With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.
Findings
The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).
Research limitations/implications
The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.
Practical implications
The results challenge the current role discussion of professional organizations for management accountants as business partners.
Originality/value
The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.
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Lisa-Maria Gerhardt, Jan Goldenstein, Simon Oertel, Philipp Poschmann and Peter Walgenbach
Higher education institutions have undergone a transformation over the past few decades, from loosely coupled systems to more centrally managed organizations. Central to this…
Abstract
Higher education institutions have undergone a transformation over the past few decades, from loosely coupled systems to more centrally managed organizations. Central to this ongoing development is the increasing competition for resources and reputation, driving higher education institutions to rationalize their structures and practices. In our study, we focused on changes in job advertisements for professorships in Germany from 1990 to 2010. Findings showed that the requirements stipulated by universities for professorial positions have become increasingly differentiated (and measurable) over time. In this context, competitive aspects, such as third-party funding, international orientation, or publications, have particularly come to the fore and grown significantly in importance. We discuss these findings in light of an increasing managerialization of higher education institutions, which has a direct effect on collegiality. We argue that the differentiation of professorial job profiles leads to even more formalized appointment processes and may push collegial governance into the background.
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Jan Andersen and Valentina Romano
Curiosity is one of the main drivers in reaching out and connecting to colleagues and starting the networking – that is the foundation for establishing an association for Research…
Abstract
Curiosity is one of the main drivers in reaching out and connecting to colleagues and starting the networking – that is the foundation for establishing an association for Research Managers and Administrators (RMAs). The questions, ‘Why, what, how and when’, with a commitment to drive things forward, together with like-minded people, can transform curiosity into joint actions and movement of a network. While a number of success factors can be identified, alas there is no thorough literature describing how such factors interact or why. Even though all parameters are met, some associations still struggle with moving forward.
Recognising the identity as a research manager and administrator on the individual level enables reaching out to colleagues in the field, in and outside the institution, and nationally as well as abroad. Understanding the institutional environment and the structure of research support is the starting point for reaching out to colleagues.
This chapter will give an overview of the creation process of RMA associations, spanning from the rise of professional networks, as an informal organisation, to the establishment of legal entities, and hence a more formal association. It hopes to provide a meaningful discussion on the process of establishing professional associations despite the scarce literature on the topic (Stolle, 1998).
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Ethan P. Waples and Whitney Botsford Morgan
The paper introduces a multi-level model to reduce prejudice through supporting diversity, equity, and inclusion (DEI) at the institutional, organizational, and individual levels…
Abstract
Purpose
The paper introduces a multi-level model to reduce prejudice through supporting diversity, equity, and inclusion (DEI) at the institutional, organizational, and individual levels. The purpose of the model is to provide theoretically undergirded pathways to explain how societal events calling for systemic changes in DEI practices can engage and inculcate such systemic changes in organizations and institutions.
Design/methodology/approach
The model draws upon macro-level (i.e. institutional theory and institutional logics) theories from sociology and strategic management, meso-level theories from leadership and strategy, and micro-level organizational behavior and human resource management theories.
Findings
Resting on open systems theory (Katz and Kahn, 1966) as a backdrop, the authors address how institutional changes result in organizational level changes driving multi-level outcomes of increased DEI, reduced prejudice in work-related settings, and performance gains. The authors suggest the recursive nature of the model can trigger institutional level shifts in logics or result in isomorphic pressures that further change organizational fields and organizations.
Originality/value
The contribution rests in a multi-level examination to help understand how environmental pressures can motivate organizations to enact broader changes related to social justice, specifically increasing efforts in DEI inside the operational aspects of the organization. By enacting these changes, the authors suggest the resultant positive changes in organizations will enhance culture and performance, creating isomorphic pressure for industry wide changes that may begin to move the needle on addressing systemic problems that feed prejudicial behavior in the workplace.
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Nico Cloete, Nancy Côté, Logan Crace, Rick Delbridge, Jean-Louis Denis, Gili S. Drori, Ulla Eriksson-Zetterquist, Joel Gehman, Lisa-Maria Gerhardt, Jan Goldenstein, Audrey Harroche, Jakov Jandrić, Anna Kosmützky, Georg Krücken, Seungah S. Lee, Michael Lounsbury, Ravit Mizrahi-Shtelman, Christine Musselin, Hampus Östh Gustafsson, Pedro Pineda, Paolo Quattrone, Francisco O. Ramirez, Kerstin Sahlin, Francois van Schalkwyk and Peter Walgenbach
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good…
Abstract
Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.
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