Search results

Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs). Academics and practitioners have explored DTs and PMSs separately. This study aims to bridge the academic and practitioner discourse surrounding PMSs and DTs to promote knowledge diffusion and collaboration.

The authors adopted a mixed method approach, combining quantitative and qualitative content analysis, which were validated through semi-structured interviews with academics and practitioners. The authors first conducted a content analysis of the academic literature contained in the Scopus database and the practitioners' literature featured in the Nexis Uni database.

The combined academic-practitioners’ body of knowledge underscores the risk and environmental dimension, as well as the theoretical frameworks employed to explore digitally empowered PMSs. These findings were corroborated by 17 confirmatory interviews conducted with scholars and practitioners.

Due to its scope, the research is limited to publications listed on Scopus and Nexis Uni. Additionally, its qualitative and interpretative nature presents some generalizability issues.

This study connects the intentions of scholars and practitioners concerning PMSs and DTs to promote collaborative efforts and knowledge diffusion. Moreover, considering the broader spectrum of insights, this manuscript postulates new avenues of research that address the key issues and concerns of both academics and practitioners. Finally, this article showcases PMs- and DT-appropriate theoretical frameworks that can inform practitioners’ discourse and work.

The purpose of this study was to explore the current transformative leadership values and beliefs of Cooperative Extension leaders. Specific research objectives included, (1) characterize Extension leaders’ beliefs regarding transformative leadership, and (2) determine differences in transformative leadership beliefs based on selected characteristics.

This exploratory study applied transformative leadership theory to examine the values and beliefs regarding equity, justice, and leading change held by leaders in the Cooperative Extension System. A sample of 138 administrators across the U.S. completed the Transformative Leadership Scale (TLS), which presents 32 contrasting statements representing dimensions of transformative leadership.

Results found the mean TLS score was 70.61 out of 100, indicating nascent awareness of equity concerns but substantial room for growth in fully embracing transformative leadership principles like social activism and egalitarian distribution of power. The score distribution skewed slightly left, with 16% possessing a highly transformative belief system, 71% demonstrating moderate awareness of equity issues, and 13% focused more on organizational efficiency over justice. Differences emerged based on diversity leadership roles and years of experience.

The findings establish an important baseline for aligning leadership development with Extension's mandate to champion inclusion and confront systemic barriers as social change agents. This research kicks off a vital dialogue regarding transformative leadership's implications for guiding community-engaged institutions like Extension pursuing democratic engagement.

This represents the first study to apply transformative leadership to a national assessment of values and beliefs among Extension education leadership.

This study aims to examine how women entrepreneurs in Kazakhstan's male-dominated sectors utilize the concept of positionality to navigate and redefine gender norms, focusing on their engagement with entrepreneurial masculinities and femininities. It explores the transformative potential of their strategic actions on gender dynamics within the entrepreneurial ecosystem.

Employing qualitative research through 27 in-depth interviews, this study adopts constructivist grounded theory to delve into how women entrepreneurs interact with gender norms within their entrepreneurial context. This approach highlights the dynamic interplay between gender norms and the strategies employed by women entrepreneurs to navigate these challenges.

The findings reveal that women entrepreneurs actively employ and navigate entrepreneurial masculinities and femininities as strategies to challenge traditional gender roles. Their approaches vary from conforming to, challenging and creatively redefining the gendered expectations encountered in their entrepreneurial journey. This demonstrates their agency in reshaping gender norms and contributing to the diversity of gender performances within the domain of entrepreneurship.

While focused on Kazakhstan, the study's findings suggest broader implications for understanding gender dynamics in entrepreneurship across different cultural contexts. Future research could extend this inquiry to varied sociocultural settings, employing post-structuralist and ethnographic methodologies to further explore the performance of gender roles and the negotiation of belonging in entrepreneurial contexts.

By foregrounding the concept of positionality, this study enriches the dialogue on gender dynamics within entrepreneurship, offering fresh perspectives on the agency of women entrepreneurs in male-dominated sectors. It illustrates how gender identities and performances are not fixed but are actively constructed and negotiated, contributing to the evolving landscape of entrepreneurial masculinities and femininities.

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

This study aims to explore the human resource management (HRM) practices related to training and feedback in the app work industry, specifically in online food delivery service, and investigate the emotional and behavioral responses of gig workers.

This study adopts a qualitative approach by interviewing 19 gig workers from six food delivery firms operating in different countries.

The results show limited training and feedback opportunities are provided to app workers, although the complexity of training and delivery methods differ across platforms. To address this shortage, app workers developed response strategies relying on social interaction.

This study adds to the research on HRM practices in the gig economy by portraying the way in which training and feedback unfold in the food delivery app ecosystem and by disclosing the gig workers’ emotional and behavioral responses to it.

This study shows that the way training activities are currently designed may provide little value to the ecosystem and are likely to produce negative emotional responses in gig workers. Thus, platform providers may make use of these findings by introducing more transparent feedback and social learning opportunities.

To the best of the authors’ knowledge, this study is among the first empirical studies on online delivery gig workers addressing specific HRM practices. It reveals significant insights for training and feedback, suggesting app economy characteristics strongly affect training and feedback practices for app workers.

The purpose of this paper is to analyze the incorporation, prioritization and depth of equity, diversity and inclusion (EDI) initiatives in tourism industry restart policies of Canadian provinces and territories. This study investigates how the detailing of EDI in policies determine the priority in emancipating tourism workers from the inequities exacerbated during the pandemic. Such investigation enables a better understanding of the complexities, tendencies and rationale of involving EDI in the tourism industry’s recovery.

The research investigated the presence and prioritization of equity, diversity, and inclusion using systematic text analytics of 38 publicly available restart plans and statements from 52 government and non-government agencies. Using web-based software Voyant Tools to assist in text analytics, a hybrid deductive-inductive coding approach was conducted.

Key outcomes from the analysis revealed scarce to no full and dedicated content on EDI as a holistic initiative necessary for tourism industry relaunch. This lack of EDI content was a result of the greater impetus to prioritize economic generation and limited data due to practical and ideological issues. Results also suggested the tokenizing of EDI in some policies.

Difficulties in data used for research include the lack and availability of restart policies specifically for tourism; most policies were generalized and referred to economic recovery as a whole. Studies of tourism-specific EDI issues were also limited.

The research is revelatory for investigating EDI prioritizations in restart policies even among well-developed and worker-diverse tourism industries such as in Canada, where inequities and injustices to women, Black, Indigenous, gender-diverse, and newcomer tourism workers among others have been withstanding.

In marketing and consumer research, the study of Indigenous ideas and rituals remains limited. The authors present an Indigenous-informed study of consumption rituals co-produced with members of the Shipibo–Konibo Indigenous group of the Peruvian Amazon. Specifically, the authors worked with the Comando Matico, a group of Shipibos from Pucallpa, Peru. This study aims to investigate how Indigenous spiritual beliefs shape health-related consumption rituals by focusing on the experience of the Shipibos and their response to COVID-19.

Drawing upon the principles of Indigenous research, the authors co-produced this study with the Comando Matico. The authors collaboratively discussed the research project’s design, analysed and interpreted data and co-authored this study with members of the Comando Matico. This study uses discourse analyses. The corpus of discourse is speech and text produced by the Comando Matico in webinars and online interviews during the COVID-19 pandemic. The full and active participation of the Comando Matico informed the discourse analysis by ensuring Indigenous knowledge, and worldviews were infused throughout the process.

The authors foreground how Indigenous spiritual beliefs act as a force that imbues the knowledge and practice of health, wellbeing and illness, and this process shapes the performance of rituals. In Indigenous contexts, multiple spirits coexist with consumers, who adhere to specific rituals to respond to and relate to these spirits. Indigenous consumption rituals involve the participation of non-human beings (called rao, ibo, yoshin and chaikoni by the Shipibos) and this aspect challenges the traditional notion of rituals and ritual elements in marketing.

The authors demonstrate how Indigenous spiritual beliefs shape consumption rituals in the context of health and draw attention to how the acknowledgement of alternative ontologies and epistemologies can help address dominant hierarchies of knowledge in marketing theory.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

This study aims to make a distinction between actualized and claimed affordances of blockchain by examining how a specified user group interprets and translates the actualized affordances from a known use context into their existing practices. This allows us to develop and advance the concept of affordances-in-practice as an enactment of action possibilities through practices in a specified use context.

We focus on the field of sustainable investment (SI) and its relation to emerging blockchain technologies in the pursuit of sustainable development goals (SDGs). We used a field study involving 29 interviews with SI practitioners and blockchain entrepreneurs in South Africa, supplemented with an analysis of 91 practitioner and industry documents.

Our findings show that when there is a lack of actual use cases in the field of SI, the claimed affordances of blockchain are subject to a sensemaking process, which considers how action possibilities can be enacted and transformed through practices and how institutional constraints and socio-cognitive barriers can determine the available action possibilities.

A notable limitation relates to the relative novelty and emerging status of blockchain. As affordances are based on available information and experience, this leaves room for claimed affordances. We discuss the implications of the interplay of the actualized and claimed affordances in blockchain applications in the field of SI.

We discuss the practical implications of addressing claimed affordances and field opacity in the SI field.

To the best of the authors’ knowledge, this is the first study to examine blockchain affordances for good in the context of achieving SDGs through SI. Our affordances-in-practice framework holds theoretical promise to pinpoint and explain how practices can shape action possibilities despite having difficulties in evaluating the underlying technological potentialities.