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1 – 10 of 10Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Paola Maria Anna Paniccia, Gianpaolo Abatecola and Silvia Baiocco
How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as…
Abstract
Purpose
How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as two separate variables. In contrast, theoretical perspectives integrating these variables are still seemingly scant. The authors believe that filling this literature gap needs attention. Thus, this study aims to contribute by developing a conceptual framework.
Design/methodology/approach
This is a conceptual study. The framework is centred on the concept of “co-evolutionary time”, which the authors explain through a business example from the tourism industry. Supported by a narrative-based style, from a methodological point of view the framework is featured by the attempt to synthesize specific, extant literature into new theoretical development.
Findings
As its main theoretical contribution, the co-evolutionary time suggests how firms can adapt in a way that, from an evolutionary perspective, proves fitting both in terms of contents and methods, thus opening possibilities for new long-term social construction and reconstruction. As its main practical contribution, co-evolutionary time can constitute not only a temporary source of organizational success and competitive advantage but also an agent of enduring change and long-term business survival.
Originality/value
As its main novelty, the framework is developed through merging two literature streams. In particular, the authors first consider the literature about time, with a focus on its objective and subjective dimensions. The authors then consider the literature about organizational evolution, with a focus on the co-evolutionary nature of the firm/environment relationship.
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Birgit Muskat, Girish Prayag, Sameer Hosany, Gang Li, Quan Vu and Sarah Wagner
Food is a key element in tourism experiences. This study aims to investigate the interplay of sensory and non-sensory factors in food tourism experiences and models their…
Abstract
Purpose
Food is a key element in tourism experiences. This study aims to investigate the interplay of sensory and non-sensory factors in food tourism experiences and models their influence on satisfaction and behavioural intentions.
Design/methodology/approach
The study focuses on the culinary experiences of 304 tourists dining at ethnic restaurants and uses causal relationship discovery modelling to analyse data.
Findings
Sensory factors are important in tourists’ culinary experiences with cleanliness, noise levels and room temperature at the top of the causal chain. Results also indicate the interplay between sensory and non-sensory factors to explain overall satisfaction, intention to return and intention to say positive things.
Originality/value
Using embodied cognition theory, the study offers novel insights into the role of senses in food tourism experiences at rural destinations.
研究目的
美食是乡村旅游的主要吸引物之一。本研究的目的是调查游客在用餐体验中感官和非感官因素的相互作用, 以及这些因素如何影响游客的满意度和行为意愿。
研究设计/研究方法
本研究使用因果关系建模的方法来分析 304 名在某地方特色餐厅用餐的游客的问卷数据。
研究结果
结果显示, 对于游客的用餐体验而言, 感官和非感官因素具备同等的重要性。此外, 结果发现, 游客感知到的噪音水平、适宜的室内温度及清洁度在与其他因素的相互作用中非常重要, 并能激发游客的满意度和重游意愿。
原创性/研究价值
基于认知理论, 本研究为更好地理解感官因素和非感观因素在乡村旅游情境下的游客用餐体验中的作用提供了新的知识。
Propósito
La comida es un elemento clave en las experiencias turísticas. Este estudio investiga la interacción de factores sensoriales y no sensoriales en las experiencias de turismo gastronómico y modela su influencia en la satisfacción y las intenciones de comportamiento.
Diseño/metodología/enfoque
El estudio se centra en las experiencias culinarias de 304 turistas que cenan en restaurantes étnicos y utiliza modelos de descubrimiento de relaciones causales para analizar los datos.
Resultados
Los factores sensoriales son importantes en las experiencias culinarias de los turistas con la limpieza, los niveles de ruido y la temperatura ambiente en la parte superior de la cadena causal. Los resultados también indican la interacción entre factores sensoriales y no sensoriales para explicar la satisfacción general, la intención de regresar y la intención de decir cosas positivas.
Originalidad/valor
Utilizando la teoría de la cognición incorporada, el estudio ofrece nuevos conocimientos sobre el papel de los sentidos en las experiencias de turismo gastronómico en destinos rurales.
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Keywords
- Food tourism
- Experiences
- Senses
- Embodied cognition theory
- Overall satisfaction
- Intention to return and intention to say positive things
- 美食旅游
- 体验
- 感官因素
- 认知理论
- 满意度
- 重游意愿
- 好评意愿
- Turismo gastronómico
- experiencias
- sentidos
- teoría de la cognición encarnada
- satisfacción general
- intención de regresar e intención de decir cosas positivas
Jacob Guerrero and Susanne Engström
By adopting the “hard” and “soft” project management (PM) approaches from the PM-literature, this paper aims to problematize the expected role of client organizations in driving…
Abstract
Purpose
By adopting the “hard” and “soft” project management (PM) approaches from the PM-literature, this paper aims to problematize the expected role of client organizations in driving innovation in the transport infrastructure sector.
Design/methodology/approach
Addressing a large public client in Sweden, a case study design was initially applied to provide in-depth insights and perspectives of client project managers’ views and experiences of managing projects expected to drive innovation. In this paper, the concepts of “hard” and “soft” are used to discuss empirical findings on challenges associated with adopting a PM-approach for driving innovation in projects. The empirical material consists of interview data, complemented with observations and archival data.
Findings
Findings reveal challenges associated with combining hard and soft approaches, frequently demonstrating difficulties in balancing short-term project expectations with the promotion of innovation. In line with the literature, project managers note that there is a need for soft approaches to promote development and drive innovation. Yet, findings reflect a situation in which operational success criteria predominate, whereas soft approaches are not sufficiently used to create the grounds required for fostering innovation.
Originality/value
Insights are provided into how PM-approaches may impact construction innovation in the infrastructure sector, demonstrating a need for further research on the challenges and implications of applying and combining hard and soft PM-approaches.
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Else Marie Lysfjord and Siv Skarstein
This study aims to examine nurses’ motivation for leadership and explore important challenges nurses face in leadership positions.
Abstract
Purpose
This study aims to examine nurses’ motivation for leadership and explore important challenges nurses face in leadership positions.
Design/methodology/approach
Semi-structured interviews were conducted with 20 nurses in leading positions. Thematic analysis was used to analyse the data.
Findings
Nurse leaders are recruited from clinical settings, and the transition process from clinical nurse to leader is demanding. Their motivation for leadership seems to be in human values and caring for others. Lack of strategic focus might be a challenge. Nurses in leadership positions emphasize the importance of good relationships with the staff and require an increased focus on strategic leadership.
Research limitations/implications
Studies have revealed the frustration associated with the role of a nursing leader. According to an evaluation of a clinical leadership development programme, nurses were found to be inadequately prepared for their roles. They had not experienced positive role models, they felt overwhelmed and they regarded colleagues and nursing management structures as unsupportive. There is a need for further research into effective measures to strengthen nurse managers.
Practical implications
The role of leaders has changed over time. There are now increasing requirements and objectives with regard to laws, action plans, improvement projects and cost-effectiveness. A nurse leader has both many tasks and great responsibility. Good leadership relies on skilled nurse leaders meeting statutory requirements in patient care and delivering good quality and patient-safe services. Engaging in process-oriented guidance, such as mentoring, is one way to become more aware of oneself as a professional leader (Mathena, 2002).
Originality/value
By identifying and understanding the specific challenges that nurse leaders face, this study can contribute to the development of interventions and strategies to improve leadership practices, thereby enhancing organizational effectiveness.
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Sampa Chisumbe, Clinton Ohis Aigbavboa, Erastus Mwanaumo and Wellington Didibhuku Thwala
Lіubov Halkiv and Paweł Ziemiański
This paper aims to investigate whether paid work activity (PWA) experience of students from five emerging economies is related to academic results and self-assessment of possessed…
Abstract
Purpose
This paper aims to investigate whether paid work activity (PWA) experience of students from five emerging economies is related to academic results and self-assessment of possessed entrepreneurial traits. Additionally, the authors verify the relationship between obtaining work experience and the willingness to start own business among students.
Design/methodology/approach
Participants included 3,631 students of the first level of higher education at six universities in five countries (Bulgaria, Latvia, Lithuania, Poland and Ukraine). A survey questionnaire was used which included questions on the previous work experience, paid work during university studies, the assessment of competencies related to entrepreneurship and the assessment of the desirability of entrepreneurship as a career choice.
Findings
Findings indicate that students who engaged in PWA before studies are more likely to do it during studies. PWA during studies is related to perceiving oneself as a worse-performing student, but also to the perception of oneself as an entrepreneurial person. No such relationship was found for the PWA experience before entering the university. It was also found that students are likely to start their businesses after obtaining work experience.
Practical implications
Practical implications pertain to the role of the contemporary academic institutions that should consider their approach to enabling students’ PWA and teaching them how to engage in it for the benefit of their own and the societies to which they belong. It is argued that it may be particularly essential in emerging economies.
Originality/value
The correlates of PWA of students have been underexplored. This paper allows broadening the current understanding of this phenomenon. The authors investigated its relationship with feeling entrepreneurial and academic achievements among young people from five emerging economies, which provides valuable insights for policymakers and educational institutions. It is argued that such insights may be particularly essential in emerging economies. Additionally, the authors contribute to advancing two theories that have not been extensively used in the entrepreneurial context: expectancy theory and social learning theory of career development.
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Chao Li, Jin Gao, Qingqing Xu, Chao Li, Xuemei Yang, Kui Xiao and Xiangna Han
The color painting of ancient buildings has high historical and artistic value but is prone to aging due to long-term outdoor exposure. The purpose of this study is to develop a…
Abstract
Purpose
The color painting of ancient buildings has high historical and artistic value but is prone to aging due to long-term outdoor exposure. The purpose of this study is to develop a new type of sealing coating to mitigate the impact of ultraviolet (UV) light on color painting.
Design/methodology/approach
The new coating was subjected to a 500-h UV-aging test. Compared with the existing acrylic resin Primal AC33, the UV aging behavior of the new coating, such as color difference and gloss, was studied with aging time. The Fourier infrared spectra of the coatings were analyzed after the UV-aging test.
Findings
Compared with AC33, the antiaging performance of SF8 was substantially improved. SF8 has a lower color difference value and better light retention and hydrophobicity. The Fourier transform infrared spectroscopy results showed that the C-F bond and Si-O bonds in the resin of the optimized sealing coating protected the main chain C-C structure from degradation during the aging process; thus, the resin maintained good stability. The hindered amine light stabilizer TN292 added to the coating inhibited the antiaging process by trapping active free radicals.
Originality/value
To address the problem of UV aging of oil-decorated colored paintings, a new type of sealing coating with excellent antiaging properties was developed, laying the foundation for its demonstration application on the surface of ancient buildings.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Valérie Mérindol and David W. Versailles
Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives…
Abstract
Purpose
Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?
Design/methodology/approach
The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.
Findings
This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.
Originality/value
Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.
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