Search results

The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study, and yet, this may be precisely the reason for studying it. Envisaging how this category is “represented” in institutionalized settings, constitutes a rich agenda for future research as it allows the small practitioner world to be connected to the issue of intra-professional segmentation. The paper aims to discuss these issues.

This paper proposes reinvigorating research around Bucher and Strauss’ (1961) conceptualization of professions as “segments in movement”. At the same time as advocating a better investigation of the small practitioner segment itself, it suggests to take the latter as an example to further explore the vision of professions as segments “more or less delicately held together”. To this end, there is a potential for cross-fertilization between Bucher and Strauss’ research programme and a range of other theoretical frameworks.

The discussion points towards how small practice, as a segment whose history and characteristics reflect the different struggles that have led to the creation of the professional accounting body and marked its subsequent evolution, is far from insignificant. Segmenting the profession in categories related to “size” offers an opportunity to deal with an under-investigated aspect of professions’ sociology and history, which encapsulates its inherent diversity and hierarchy. Whilst the professional body may replicate the hierarchy that structures broader society, the meaning of small itself, within a hierarchy of organizations, is also a relative concept. It is politically charged, and must be delicately managed in order to maintain harmony within the polarized professional space.

The small practitioner has been much overlooked in the accounting literature, and the literature on the professions has overemphasized aspects of its cohesiveness. The authors contribute a revitalized agenda for researchers to explore the dynamics of heterogeneity and unity in the professional body, by focusing a lens on the small practice and extending the “segments in movements” premise beyond the functional division of professions.

The purpose of this paper is to develop a robust theoretical framework for exploring the longitudinal impact of social capital on the performance of small business service firms.

This conceptual paper builds on theories of capital, particularly entrepreneurial capital, to develop a theoretically robust framework within which to consider the longitudinal impact of social capital on small business service firms.

Reviewing current literature on entrepreneurial capital demonstrates the difficulty in isolating capital in its various forms due to the convertibility and overlapping nature of different types of capital. Also problematic is the impact of time and the effect which changing amounts and types of capital can have on firm performance. The conceptual model addresses these concerns by exploring social capital in a sector where financial capital presents less of a barrier to entry and where owners' human capital, particularly their educational achievement, is broadly similar. To capture process‐based data, three key stages in the entrepreneurship process are explored: nascent, start‐up, and established.

Understanding the changing structure and relational aspects of social capital over time and its impact on performance will assist small business owners in utilising their relationships more effectively. Although the study focuses on small professional service firms it may also be applicable to other sectors, or be used in replicated studies with other professions.

The conceptual framework proposed recognises the overlapping and convertible nature of different forms of capital. Further, it recognises the fluctuating nature of entrepreneurial capital over time and the different outcomes which can emerge from social capital.

The aim of this paper is to review the debate on the purpose, focus and necessity of UK undergraduate marketing education.

Assumptions in this debate are challenged by the collection and analysis of interview data from practitioners, alongside additional data from UK Higher Education Institutions (HEIs) in respect of their current marketing programmes.

The results indicate that there is a large degree of commonality between the offerings at UK HEIs, and that some significant gaps between the teaching offered by the academy, and the knowledge and abilities required by practitioners do exist.

The data sets have limitations of depth and scope. Further research is needed in which the details of marketing education and the requirements of marketing practice are examined more closely, and at levels other than undergraduate, and in countries other than the UK.

This paper should be of interest to marketing programme managers, and also to marketing module co‐ordinators as a basis on which to consider the future development of their educational practices.

The collation of data about marketing modules offered by UK HEIs will be of interest to most marketing teachers. Further value will be obtained if this paper is used as part of the re‐engineering of a marketing programme.

The purpose of this paper is to outline the contributions presented in this special section on the selfie phenomenon and its significance for marketing practice and scholarship.

The significance of the topic is reviewed and themes related to the selfie phenomenon and marketplace issues are discussed in connection with extant research. The contributions of each paper are briefly highlighted and discussed.

Although the selfie is a relatively new phenomenon, both marketing practice and scholarship have noticed its prominence in consumer lives and potential for generating marketplace insights. Despite its frequently presumed triviality, the selfie is a multifaceted phenomenon of significance to key marketing areas such as branding, consumer behavior or market research. Possible avenues for future research are outlined.

Key issues relating to research into the selfie phenomenon for marketing scholars are illuminated.

Many factors have been identified that may drive a firm’s decision to offshore production activities. The actual performance effects of offshoring, however, depend on the extent to which these drivers are realized. Furthermore, the question is how risk management helps mitigating the risk involved in offshoring ventures, thus leading to better performance outcomes. The purpose of this study is to investigate the extent to which realized offshoring drivers and risk management mediate the relationship between offshoring experience and firm performance.

Data from the Global Operations Networks project, a cross-sectional survey administered in Denmark and Sweden, are used to test two hypotheses on the mediating role of realized offshoring drivers and risk management in the relationship between offshoring experience and firm performance. AMOS version 23 is used to perform the analyses.

The results demonstrate that realized offshoring drivers fully mediate the relationship between offshoring experience and firm performance. However, risk management does not mediate the relationship between offshoring experience and firm performance.

This study develops new theory on, and managerial insight into, the mediating role of realized offshoring drivers and risk management in the relationship between offshoring experience and firm performance.

This article aims to present a systematic review and synthesis of evidence on the experiences, role and use of IPE in IH fields by using a meta-ethnographic approach including key concepts, reciprocal and refutational translation and lines of argument. Inclusion health (IH) practice suggests that the needs of excluded groups are more effectively addressed through collaborative working. Interprofessional education (IPE) occurs when two or more professions engage in shared practice and learning, resulting in improved collaboration and quality of care. Studies on IPE to train staff in fields relating to IH exist, but without a settled consensus on the best approaches/activities to foster inclusive practice.

This synthesis is underpinned by a meta-ethnographic approach. It provides explicit stages of data collection and interpretation, while providing space to engage with emerging themes and concepts iteratively (reflecting on author experiences) and inductively (reasoning and interpretation). This study made use of electronic databases and journals for English language peer reviewed articles between 2000 and 2020. Of the 2217 articles, 19 papers were included. The lead author and reviewer completed the review process and a second reviewer reviewed 10% at each stage. The quality was assessed using a modified CASP checklist. Iterative analysis involved PPI and staff stakeholders.

A total of 16 concepts embedded in 19 papers provide insight into the nature of IPE in IH (IH) for staff. It was found that IPE in IH covers a broad group of practitioners and is a complex activity involving individual and organisation readiness, practical and pedagogical factors, influenced by setting, method, curriculum, lived experience, reflection and a learner-driven approach. Barriers to design, implementation and translation into practice were also found to exist.

Most studies used a combination of core learning and group work. Educational modes include mentoring or coaching, reflective practice, immersive learning and people lived experience of exclusion involved in or facilitation thematically centred in trauma-informed informed care, cultural competence, communities of practice and service learning. The aim of these methods was to promote collaboration through identifying shared experiences, problems and tensions and critical reflection of services and organisations. Such transformative learning is reported to challenge stigma, discrimination and misinformation and promote collective empowerment to address social injustice through human connection. Effective models of IPE re-instated the therapeutic relationship and alliances between patients and staff.

This review also calls for the development of health and care workers’ professionalism in relation to their own reflexivity, establishing anti-racist curricula, challenge stigma and ensuring clinicians are aware of and able to negotiate tension and difference identified within the consultation and between themselves. Apart from developing generalist skills, this analysis suggests that IPE in IH may be able to challenge stigma and discrimination towards IH groups by destabilising existing norms and siloed working with the aim of achieving robust interprofessional practice.

IPE in IH is a complex activity affected by individual and organisation readiness, setting, experiential, practical and pedagogical factors. Models of teaching are focused on re-instating the therapeutic relationship. There are no systematic reviews in this field and previously there was no settled consensus on the best approaches and learning activities to foster inclusive and collaborative practice.

The purpose of this article is to explore diversity in competence models across Europe and consider the extent to which there is sufficient common ground for a common European approach to underpin the European Qualifications Framework.

The paper uses a literature review and interviews with policy makers.

Despite the central role of competence in policy initiatives, conceptual approaches to competence vary not only between but also within different member states. This diversity embodies not only language issues but also fundamental cultural differences in approaches to skill formation. Whether the models have sufficient common ground to permit a “best‐fit” European‐wide approach is open to question, although this is clearly an essential prerequisite for removing barriers to labour mobility. Despite initiatives like the European Qualifications Framework there is still no consensus for adopting a common competence model and policy discussions continue to reveal confusion.

The focus on policy discussions at the European level may be a limitation, and readers should see this as the introductory scene setting to more detailed discussions in the following papers of important developments within member states. Beyond this, much is happening at the level of sectors and occupations that is the focus for practical implementation.

The paper highlights the urgent need to develop a coherent conceptual underpinning for competence descriptors in qualifications frameworks that will work as a best‐fit approach across Europe. Without this, occupational and inter‐sector mobility will be hindered.

The paper offers the most comprehensive assessment of European approaches to competence to date.

This study aims to investigate the influence of creativity and resource availability on career competencies (CC) and career success (CS) of entrepreneurs in Nigeria using the intelligent career framework.

Data was obtained using answers to questionnaires given to 348 successful entrepreneurs. The data was analysed using non-parametric software (Smart-PLS).

The results indicate that entrepreneurs who possess “know-why”, “know-how” and “know-whom” can access the required resources and are doing well in their careers. It is suggested that these competencies were significantly related to entrepreneurial CS. Resource availability moderates the relationship of knowing-how, knowing-why competencies and CS, whilst creativity moderates only the link between knowing-whom and entrepreneurial CS.

The results help us to comprehend better the nature of successful entrepreneurial careers and the prominent role of tripartite competencies in achieving a successful career. Also emphasised here is the prominence of a more holistic perspective of these components based on a mix of social, motivational and human capital.

These findings hinted that entrepreneurs should pay uniform consideration in fostering each CC. There are implications for career advisers, practitioners and entrepreneurship programmes.

To the authors’ best knowledge, this is first-of-its-kind research that used primary source data in understanding CC – “knowing-how, knowing-whom and knowing-why” – with entrepreneurs’ CS in Nigeria.

The purpose of this paper is to provide a comprehensive analysis of international marketing (IM) studies within the context of banking and finance (B&F), articulating its significance and relevance in view of the growing influence of this topic in the global economy.

The systematic review methodology was applied for the purpose of identifying the relevant studies, as well as the key themes and dominant concepts. In establishing a quality benchmark for the review results, the final sample included articles published in peer-reviewed academic journals ranked 3, 4 and 4* in the ABS 2018 journal list, a common practice in existing systematic review studies.

Based on a systematic review of 66 studies, the results reveal that the topic has grown and continues to expand within the broader IM field over the past 35 years. From the proposed integrative framework, it is possible to identify the links between several IM subjects and B&F topics, highlighting a different intensity of studies and in-depth analysis among the various specific areas investigated.

The authors map and critically evaluate the extant IM research in B&F context for the purpose of increasing its coherence, scope and international dimension. Finally, the authors present a multidisciplinary, integrative framework that organizes the existing literature, provides the theoretical basis for scholars to further expand the boundaries of the domain and serves as a guiding tool for practitioners.