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1 – 10 of 479Andreea 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 Public…
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.
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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 debatable…
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.
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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 contingency…
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.
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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.
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 capabilities…
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.
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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 workforce …
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.
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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 offer a…
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.
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Keratiloe Mogotsi and Fanny Saruchera
This paper aims to reveal the philanthropy landscape processes for dealing with disasters and examine the influence of lean thinking in managing philanthropy for disasters. It…
Abstract
Purpose
This paper aims to reveal the philanthropy landscape processes for dealing with disasters and examine the influence of lean thinking in managing philanthropy for disasters. It sought to leverage continuous improvement and maximise disaster response and humanitarian logistics efficiency.
Design/methodology/approach
A sequential quantitative, qualitative research methods strategy was utilised involving data collection with literary analysis and two sets of online surveys with 212 NGO staff members in Malawi, Mozambique, South Africa and Zimbabwe. In addition, in-depth key informant interviews were conducted with 23 staff members at various management levels from these countries.
Findings
The study found that lean thinking had a positive, statistically valid influence at a 95% confidence level. Community incorporation, government support and collaboration with other philanthropic organisations were critical success factors. When lean thinking tools were applied (any tools), philanthropic organisations experienced waste reduction and value addition, where waste reduction accounted for 67% variation, and value-addition accounted for 58%, respectively. These were the same benefits experienced in other industries, thus, justifying lean thinking's applicability in the non-profit sector. Lean was most helpful about the communication and duplication of efforts challenges humanitarian or philanthropic organisations face when responding to a disaster.
Practical implications
The study equips leaders and philanthropic organisations with suggestions to manage and respond to disasters in a lean and effective manner. The study helps philanthropy leaders rethink their funding and response models to pursue lean policies catering to humanitarian organisations and the communities they serve.
Originality/value
The study closes significant gaps in the literature and practice by adopting a multi-sectoral lens that borrows from business and manufacturing tools into a non-profit context. It enables documentation of processes and logistical management by philanthropy organisations for continuous improvement and elimination of waste to ensure efficiency in the philanthropic role of alleviating the impact of disasters. The study also affirms the need for philanthropic organisations to incorporate community feedback, use lean tools to collaborate with other responding organisations and work closely with the local authorities to fulfil the government's supportive role: the primary source and executor in disaster response.
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