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Article
Publication date: 15 May 2017

Andreea Cîrstea, Cristina Silvia Nistor and Adriana Tiron Tudor

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International…

Abstract

Purpose

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics.

Design/methodology/approach

The research methodology combines content analysis with the comparative and interpretive method, and also some statistical methods such as residual analysis, association coefficients, that come to bring added value to the public sector literature.

Findings

The main findings of the research concern the appreciation of consolidation approach in the public sphere under a dual aspect. The first one is theoretical, by presenting the evolution of the concept in literature, and the second one is empirical, by analyzing how IPSAS correlates with International Financial Reporting Standards (IFRS), how the Exposure Draft 49 (ED 49) respondents perceive its content and implications, along with the extent to which the publication of IPSAS 35 took into account the exposure draft stage. In the authors’ opinion, the study manages to capture, theoretically and empirically, the evolution and the stage of consolidation in the public sector. The main results of the study lie in the combination in the empirical sphere of the content analysis with the mathematical and statistical methods, in order to assess the correlation IPSAS/IFRS, the responses to ED 49, but also the influences on the final version of IPSAS 35.

Research limitations/implications

The main limitations of the study are: the diversity of the received responses to ED and the number of comment letters submitted by the respondents.

Practical implications

The study addresses to a broad range of users: theoreticians, practitioners or professional bodies/legislators who will have a basis for analyzing what the acceptance and inclusion of IPSAS 35 in the national accounting rules would mean.

Social implications

The paper offers the possibility to understand the evolution of the concept of public sector consolidation.

Originality/value

The first originality aspect is revealed by the theoretical documentation and the second one lies in the combination of the empirical sphere of the content analysis with the mathematical and statistical methods.

Details

Journal of Economic and Administrative Sciences, vol. 33 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 20 September 2022

Jun Zhan, Ziyan Zhang, Shun Zhang, Jiabao Zhao and Fuhong Wang

Despite servitization being widely regarded as an essential catalyst to improve manufacturing firms' survival and competitiveness, how to attain servitization remains…

Abstract

Purpose

Despite servitization being widely regarded as an essential catalyst to improve manufacturing firms' survival and competitiveness, how to attain servitization remains debatable. The primary objective of this research is to explore whether or not, how, and when the dynamic capabilities affect servitization in the digital economy background. This research investigates the relationships between servitization and dynamic capabilities by incorporating firm ownership, firm lifecycle stage, digital economy level and environmental uncertainty as contingency factors in the research framework.

Design/methodology/approach

This research develops and verifies a conceptual framework for manufacturing servitization by employing the fuzzy-set qualitative comparative analysis (fsQCA) in analyzing the secondary longitudinal data from 148 China-listed manufacturing firms involved in servitization from 2015 to 2020.

Findings

The analytical results of fsQCA identify several configurational solutions for the success of manufacturing servitization. Each factor can be an enabler for servitization success despite none of the factors discovered as an absolute condition. Manufacturing servitization success within the digital economy depends on the interactions between dynamic capabilities and contingency factors such as digital economy level, environmental uncertainty, firm ownership, and lifecycle stage.

Research limitations/implications

All of the construct's measurements in this research adopt secondary data, and further investigation calls for primary data (e.g. survey) for higher validity.

Originality/value

This research extends the current view of servitization by proposing an integrative conceptual framework, allowing manufacturing servitization to be examined more pertinently and comprehensively. Second, the research is an initial attempt that adopts fsQCA in servitization studies. The study sheds light on the mechanisms of attaining servitization by revealing the importance of dynamic capabilities and their interactions with the contingency factors. Third, the research extends the application scopes of dynamic capability theory, firm lifecycle theory, contingency theory, and institutional theory. Fourth, the research findings enrich the understanding of servitization in the digital economy and give business practitioners insights on leveraging dynamic capabilities in different conditions to attain successful servitization under the current circumstances.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 6 November 2017

Melissa Intindola, Judith Y. Weisinger, Philip Benson and Thomas Pittz

The purpose of this paper is to highlight the importance of a multi-level approach consisting of individual, human resource management (HRM) team, and organizational…

1290

Abstract

Purpose

The purpose of this paper is to highlight the importance of a multi-level approach consisting of individual, human resource management (HRM) team, and organizational contingency factors when considering the efficacy of HR devolvement efforts. The authors accomplish this through a review of the relevant devolvement literature to show how outcomes are impacted by contingency factors, which highlights a gap in extant scholarship, and the authors organize the literature in a way that is meaningful to future researchers interested in the topic as well as practitioners involved with its implementation.

Design/methodology/approach

The authors use a narrative review approach to describe previous devolvement research (e.g. Hammersley, 2001; Harvey and Moeller, 2009). In contrast to a systematic review more commonly seen in quantitative meta-analyses, a narrative review allows for a more descriptive and detailed analysis and critique of quantitative, qualitative, and theoretical research (Bezrukova et al., 2012; Posthuma et al., 2002). This methodology produced over 300 books, journal articles, magazine articles, and discussion papers. In this review, the authors chose to focus only on those peer-reviewed papers reporting empirical findings or developing theoretical arguments surrounding devolvement.

Findings

While the studies reviewed herein are admirable and help call attention to an important topic in HRM, they nonetheless fail to provide a comprehensive understanding of contingencies affecting devolvement as they do not consider the multi-level nature of the phenomenon. Therefore, the authors’ contribution lies in the identification and categorization of contingency factors affecting the occurrence of devolvement operating at the individual, HRM team, and organizational levels.

Originality/value

As devolvement continues to be a viable means for assigning HR responsibilities from the human resources department to managers, its effects can have an impact on organizational performance, the strategic positioning of HR, and various job attitudes of line managers. Therefore, a clearer picture of devolvement in order to understand its continued significance is an important contribution.

Details

Personnel Review, vol. 46 no. 8
Type: Research Article
ISSN: 0048-3486

Keywords

Book part
Publication date: 3 June 2008

H. Frank Cervone

University libraries have traditionally been the primary caretaker of scholarly resources. However, as electronic modes of information delivery replace print materials…

Abstract

University libraries have traditionally been the primary caretaker of scholarly resources. However, as electronic modes of information delivery replace print materials, expectations of academic libraries have evolved rapidly. In this environment, academic libraries need to be adaptable organizations. Librarianship, though, is deeply rooted in strong values and beliefs which inherently limit receptivity to change and innovation, but these constraints are not absolute. Social network research indicates that professional advice networks play a significant role in how one thinks about and performs work and that individual perspectives are broadened when diverse input is received. Based on social network analysis methods, this study explored the relationship between individual receptivity to innovation and the composition of a person's professional advice network through a purposive sample of academic librarians in Illinois. The group completed a survey that explored two dimensions: (1) the nature of relationships within their professional advice network and (2) the individual's personal receptivity to innovation. Analysis of the nature of relationships within the professional advice networks was based on a combination of quantitative and qualitative techniques, in contrast to the analysis of the respondents’ receptivity to innovation which was based on quantitative measures. Based on the information from the 440 respondents, the results of this research indicate that there is a relationship between the size of the professional advice networks and individual's receptivity to innovation, but additional aspects of the professional advice network may play a role in an individual's overall receptivity to innovation.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-0-7623-1488-1

Article
Publication date: 27 February 2007

Anthony Grimes, Isobel Doole and Philip J. Kitchen

The purpose of this paper is to detail the rationale for, and development of, the Export Marketing Profiling System; a methodology for profiling and benchmarking the…

2749

Abstract

Purpose

The purpose of this paper is to detail the rationale for, and development of, the Export Marketing Profiling System; a methodology for profiling and benchmarking the capabilities of small and medium‐sized enterprises (SMEs) to compete internationally.

Design/methodology/approach

It is the outcome of four years of research, incorporating quantitative, qualitative and longitudinal studies into the international activities of SMEs.

Findings

The findings of this research are utilised in the development of a system that recognises key themes and distils them into the specific characteristics, competencies, capabilities and activities that contribute to successful performance in international markets.

Originality/value

The value of this system lies in the population of a large database of SMEs that have been profiled using in‐depth interviews. This enables users to profile and benchmark a company's export capabilities against other SMEs. It has been piloted successfully in the Yorkshire and The Humber region as part of the Regional International Trade Strategy and has also been disseminated to business support agencies in the UK and Europe, where it is currently used to identify support needs and evaluate the impact of specific interventions over time.

Details

Journal of Small Business and Enterprise Development, vol. 14 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Content available
Book part
Publication date: 11 November 2019

Abstract

Details

Methodological Issues in Management Research: Advances, Challenges, and the Way Ahead
Type: Book
ISBN: 978-1-78973-973-2

Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their…

43440

Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

Details

Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 August 2002

Daniele Chauvel and Charles Despres

Among the tools that knowledge management (KM) now deploys to assess its state of development are those surveys which determine current practice, establish benchmarks and…

9779

Abstract

Among the tools that knowledge management (KM) now deploys to assess its state of development are those surveys which determine current practice, establish benchmarks and offer a quantitative/qualitative description of what occurs “in reality”. The premise of this paper is that a competent analysis of survey research in any domain opens a window on the thinking that the field has on itself. Reports a research program which identified surveys that have been conducted in KM between 1997‐2001, analyzes these surveys for the themes that form their conceptual foundations, and determines through thematic deconstruction the topics that appear to be major and minor preoccupations in KM. This developed a framework of six bipolar dimensions that account for all the organizing logics employed in the group of surveys. Presses this framework against previous research in which Despres and Chauvel identified the structuring devices used in conceptual models of KM. Concludes by making projections for future thinking in KM given the view it appears to be taking on itself.

Details

Journal of Knowledge Management, vol. 6 no. 3
Type: Research Article
ISSN: 1367-3270

Keywords

Book part
Publication date: 30 September 2022

Benmanseur Lamis and Adouane Asma

Focusing on the development of the craft sector seems to be a good alternative to compensate for the effects of economic crises. Indeed, the handicraft sector is…

Abstract

Focusing on the development of the craft sector seems to be a good alternative to compensate for the effects of economic crises. Indeed, the handicraft sector is characterised by considerable growth in job creation and wealth production, bringing together ancestral know-how and adaptation to new technologies. Only not all innovations are necessarily adopted. The insertion of technological innovations in the artisanal cluster may face resistance from some artisans or rejection from all of them. This work aims to measure and understand the impacts that the individualistic or collectivist culture could have on the communication and the willingness of the artisans to share their knowledge and, therefore, the capacity of the cluster to disseminate the innovation. The methodology adopted in this research is analytical, materialised by quantitative-qualitative field surveys. This will allow us a better understanding of our research object.

Details

Management and Information Technology in the Digital Era
Type: Book
ISBN: 978-1-80382-296-9

Keywords

Article
Publication date: 17 August 2021

Olivier Furrer, Jie Yu Kerguignas and Mikèle Landry

When customers feel that they have no choice but to stay with their current provider to obtain a service that they need, they feel captive. This study aims to investigate…

Abstract

Purpose

When customers feel that they have no choice but to stay with their current provider to obtain a service that they need, they feel captive. This study aims to investigate customer captivity as a type of vulnerability and evaluate its effects on customers’ service evaluation and word-of-mouth (WOM) behavior, as well as to identify solutions that reduce customers’ feelings of captivity and improve their well-being.

Design/methodology/approach

This sequential, quantitative–qualitative, mixed-methods study draws from a survey of 1,017 customers and a qualitative analysis of 20 in-depth semi-structured interviews. Moderated mediation analysis is used to test the quantitative hypotheses; a thematic analysis explores the qualitative data.

Findings

The results of the quantitative study show that captivity emotions and price unfairness perceptions are two manifestations of customer captivity, which directly and indirectly affect service evaluations and WOM behavior. The findings of the qualitative study highlight how captive customers use emotional support-seeking negative word-of-mouth (NWOM) as a solution to reduce their captivity emotions and improve their well-being, by reinforcing their social ties and regaining a sense of control.

Research limitations/implications

This study advances transformative service research by demonstrating how captivity affects customers’ well-being and customer vulnerability literature by investigating captivity as a type of vulnerability. It contributes to service marketing literature by identifying customer captivity as a boundary condition for generic service evaluation models.

Practical implications

Captive customers seek emotional support and consequently spread NWOM. Therefore, it is critical for service providers to reduce customers’ captivity feelings and implement adequate solutions to prevent NWOM and decrease the risk of negative impacts on their profitability.

Originality/value

Any customer can become vulnerable, due to contextual circumstances. This study focuses on customer captivity as a type of vulnerability and proposes adapted solutions to improve customers’ well-being.

Details

Journal of Services Marketing, vol. 35 no. 6
Type: Research Article
ISSN: 0887-6045

Keywords

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