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1 – 10 of 12Manuel 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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Subodh Kulkarni, Matteo Cristofaro and Nagarajan Ramamoorthy
How can managers reduce information asymmetry in dyadic manager-external stakeholder relationships in a complex and evolving environment? Addressing this question has significant…
Abstract
Purpose
How can managers reduce information asymmetry in dyadic manager-external stakeholder relationships in a complex and evolving environment? Addressing this question has significant implications for firm survival, growth, and competitive advantage.
Design/methodology/approach
We have adopted a multiparadigm approach to theory building, known as metatriangulation. We integrate the dynamic capabilities, sensemaking, and evolutionary theory literatures to theorize how managers can relate to stakeholders in a complex and evolving environment.
Findings
We propose, via a conceptual framework and three propositions, “evolutionary sensemaking” as the managerial metacognitive dynamic capability that helps managers hone their understanding based on the evolutionary changes in the stakeholder’s interpretations of information quality preferences. The framework unfolds across three evolutionary stages: sensing preferences' variation of the stakeholder, seizing preferences, and transforming for complexity alignment and retention. The propositions focus on managing complexity in stakeholder information quality preference, employing cognitive capabilities to simplify, interpret, and align interpretations for effective information asymmetry reduction.
Practical implications
To develop the metacognitive dynamic capability of evolutionary sensemaking, managers need to train for and foster the underlying complex cognitive capabilities by enhancing their (1) perception and attention skills, (2) problem-solving and reasoning skills, and (3) language, communication, and social cognition skills, focusing specifically on reducing the complexity embedded in stakeholder cognition and diverse stakeholder preferences for information quality. Contrary to the current advice to “keep things simple” and provide “more” information to the stakeholders for opportunism reduction, trust-building, and superior governance, our framework suggests that managers hone their cognitive capabilities by learning to deal with the underlying complexity.
Originality/value
The proposed framework and propositions address research gaps in reducing information asymmetry. It enriches the dynamic capabilities literature by recognizing complexity (as opposed to opportunism) as an alternative source of information asymmetry, which needs to be addressed in this stream of research. It extends the sensemaking literature by identifying the complexity sources – i.e. stakeholder preferences for diverse information quality attributes and the associated cognitive preference interpretation processes. The article enhances evolutionary theory by delving into microprocesses related to information asymmetry reduction, which the existing literature does not thoroughly investigate.
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Zahirul Hoque and Matt Kaufman
The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also…
Abstract
Purpose
The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.
Design/methodology/approach
We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.
Findings
Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.
Originality/value
This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.
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Michela Cesarina Mason, Silvia Iacuzzi, Gioele Zamparo and Andrea Garlatti
This paper looks at how stakeholders co-create value at mega-events from a service ecosystem perspective. Despite the growing interest, little is known about how value is…
Abstract
Purpose
This paper looks at how stakeholders co-create value at mega-events from a service ecosystem perspective. Despite the growing interest, little is known about how value is co-created through such initiatives for individual stakeholders and the community.
Design/methodology/approach
Drawing on institutional and stakeholder theory, the study focuses on Cortina 2021, the World Ski Championships held in Italy in February 2021. It investigates how multiple actors co-create value within a service ecosystem through qualitative interviews with key stakeholders combined with the analysis of official documents and reports.
Findings
The research established that key stakeholders were willing to get involved with Cortina 2021 if they recognised the value which could be co-created. Such an ecosystem requires a focal organisation with a clear regulative and normative framework and a common cultural basis. The latter helped resilience in the extraordinary circumstances of Cortina 2021 and safeguarded long-term impacts, even though the expected short-term ones were compromised.
Practical implications
From a managerial point of view, the evidence from Cortina 2021 shows how a clear strategy with well-defined stakeholder engagement mechanisms can facilitate value co-creation in service ecosystems. Moreover, when regulative and normative elements are blurred because of an extraordinary circumstance, resource integration and value creation processes need to be entrusted to those cultural elements that characterise an ecosystem.
Originality/value
The study takes an ecosystemic approach to mega-events to explore value creation for the whole community at the macro level, not only at the individual or organisational level, even during a crisis, which greatly impaired the preparation and running of the event.
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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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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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Marlies L.E. van der Wee, Valentina C. Tassone, Arjen E.J. Wals and Peter Troxler
This study aims to bring together the available scattered knowledge about teaching and learning in Living Labs within higher education, and to explore their potential for…
Abstract
Purpose
This study aims to bring together the available scattered knowledge about teaching and learning in Living Labs within higher education, and to explore their potential for supporting students’ sustainability-oriented transformative learning.
Design/methodology/approach
A literature review was conducted, applying a realist approach. A sample of 35 articles was analyzed qualitatively, mapping the data according to the realist constructs “context,” “intervention,” “mechanism” and “outcome” and using the constant comparison method for data analysis.
Findings
This study identified multiple characteristics of teaching and learning in sustainability-oriented Living Labs, namely, two socio-physical teaching and learning contexts, two pedagogical approaches as interventions therein, four learning processes as (potential) mechanisms and six sustainability-related learning outcomes. Two main challenges were also identified.
Originality/value
To the best of the authors’ knowledge, this is the first study that brings together the scattered results from previous studies into a comprehensive description of characteristics and challenges of teaching and learning in Living Labs as sustainability-oriented learning spaces in higher education. The findings can support educators in making scientifically grounded informed choices for teaching and learning in Living Labs and inform future empirical studies to examine when, how and why certain characteristics of teaching and learning in Living Labs, as identified in this study, can support sustainability-oriented transformative learning in higher education.
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The purpose of this article is to posit an alternative learning design approach to the technology-led magnification and multiplication of learning and to the linearity of…
Abstract
Purpose
The purpose of this article is to posit an alternative learning design approach to the technology-led magnification and multiplication of learning and to the linearity of curricular design approaches such as a constructive alignment. Learning design ecosystem thinking creates complex and interactive networks of activity that engage the widest span of the community in addressing critical pedagogical challenges. They identify the pinch-points where negative engagements become structured into the student experience and design pathways for students to navigate their way through the uncertainty and transitions of higher education at-scale.
Design/methodology/approach
It is a conceptual paper drawing on a deep and critical engagement of literature, a reflexive approach to the dominant paradigms and informed by practice.
Findings
Learning design ecosystems create spaces within at-scale education for deep learning to occur. They are not easy to design or maintain. They are epistemically and pedagogically complex, especially when deployed within the structures of an institution. As Gough (2013) argues, complexity reduction should not be the sole purpose of designing an educational experience and the transitional journey into and through complexity that students studying in these ecosystems take can engender them with resonant, deeply human and transdisciplinary graduate capabilities that will shape their career journey.
Research limitations/implications
The paper is theoretical in nature (although underpinned by rigorous evaluation of practice). There are limitations in scope in part defined by the amorphous definitions of scale. It is also limited to the contexts of higher education although it is not bound to them.
Originality/value
This paper challenges the dialectic that argues for a complexity reduction in higher education and posits the benefits of complexity, connection and transition in the design and delivery of education at-scale.
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Maria Qvarfordt, Stefan Lagrosen and Lina Nilsson
The purpose of this mixed-methods study was to explore how medical secretaries experience digital transformation in a Swedish healthcare organisation, with a focus on workplace…
Abstract
Purpose
The purpose of this mixed-methods study was to explore how medical secretaries experience digital transformation in a Swedish healthcare organisation, with a focus on workplace climate and health.
Design/methodology/approach
Data were collected using a sequential exploratory mixed-methods design based on grounded theory, with qualitative data collection (a Quality Café and individual interviews) followed by quantitative data collection (a questionnaire).
Findings
Four categories with seven underlying factors were identified, emphasising the crucial need for effective organisation of digital transformation. This is vital due to the increased knowledge and skills in utilising technology. The evolving roles and responsibilities of medical secretaries in dynamic healthcare settings should be clearly defined and acknowledged, highlighting the importance of professionality. Ensuring proper training for medical secretaries and other occupations in emerging techniques is crucial, emphasising equal value and knowledge across each role. Associations were found between some factors and the health of medical secretaries.
Research limitations/implications
This study adds to the knowledge on digital transformation in healthcare by examining an important occupation. Most data were collected online, which may be a limitation of this study.
Practical implications
Several aspects of the medical secretaries’ experiences were identified. Knowledge of these is valuable for healthcare managers to make digital transformation more effective while avoiding excessive strain on medical secretaries.
Originality/value
Medical secretaries are expected to contribute to the digitalisation of healthcare. However, minimal research has been conducted on the role of medical secretaries in workplace digitalisation, focusing on workplace roles and its dynamics.
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Viola Hakkarainen, Jordan King, Katja Brundiers, Aaron Redman, Christopher B. Anderson, Celina Natalia Goodall, Amy Pate and Christopher M. Raymond
Universities strategically organize themselves around sustainability, including transformative goals in teaching and learning. Simultaneously, the role of online education has…
Abstract
Purpose
Universities strategically organize themselves around sustainability, including transformative goals in teaching and learning. Simultaneously, the role of online education has become more prominent. This study aims to better understand the purpose and process of creating online sustainability education (OSE) and to identify challenges and opportunities for implementing these courses and programs to achieve universities’ broader transformative sustainability goals.
Design/methodology/approach
This study uses a multiple case study design to research three universities in diverse geographical and institutional contexts (Finland, the USA and Colombia). Qualitative data was collected by interviewing program-related experts (n = 31) and reviews of universities’ strategic documents.
Findings
The findings suggest that despite important advances, further attention is merited regarding aligning the purpose of OSE with student learning outcomes, clarifying the values underlying the process of online program/course creation and developing transformative and process-oriented approaches and pedagogies to implement OSE. The authors also highlight emerging challenges and opportunities in online environments for sustainability education in different institutional contexts, including reaping the benefits of multilocality and diverse student experiences regarding sustainability issues.
Originality/value
There is a paucity of studies on university-level sustainability education in relation to online environments. This research expands on the existing literature by exploring three different geographical and institutional contexts and shedding light on the relationship between the practical implementation of OSE and universities’ broader sustainability goals.
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