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Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

1076

Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 July 2023

Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…

2004

Abstract

Purpose

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

Design/methodology/approach

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

Research limitations/implications

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Practical implications

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

Social implications

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

Originality/value

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Article
Publication date: 28 December 2021

Pierre Volle

This study aims to illustrate how firms engage in rhetorical history, i.e. “the process by which managers skillfully impose meaning on a firm’s past as a persuasive and agentic…

3100

Abstract

Purpose

This study aims to illustrate how firms engage in rhetorical history, i.e. “the process by which managers skillfully impose meaning on a firm’s past as a persuasive and agentic process” (Suddaby et al., 2010). The case study shows that the connection of past events to specific and schematic narratives allows external events to be appropriated and used by Starbucks as assets to achieve its organizational goals (e.g. legitimacy).

Design/methodology/approach

The study is based on a close reading and coding of 1,852 “stories” (2,470 pages) published by Starbucks between 2003 and 2020.

Findings

The authors first show that Starbucks’ language relies heavily on terms referring to temporality. The authors then highlight the organization’s efforts to assert its history, to emphasize its heritage and to inscribe itself in local and national histories. With this case study, the authors contribute to the ongoing debate on history as an organizational resource. The study shows how brands that are not necessarily “historical” can mobilize rhetorical history in their strategic marketing.

Research limitations/implications

This case study illustrates four heritage implementation strategies: narrating, visualizing, performing and embodying. Further research could contribute to the discussion of rhetorical history production practices, in particular how heritage elements are validated, articulated, related and adopted by organizations (Burghausen and Balmer, 2014).

Originality/value

The research shows that the main mechanism for constituting social memory assets does not lie in the accumulation of narratives, but in the coupling of narratives at different levels, and in the inclusion of several stakeholders within the narratives. The research also highlights that the affirmation of the historicity of the firm is a prerequisite for the constitution of social memory assets. The research shows that there are a wide variety of ways to convey historical narratives, in particular the essential role leadership plays in the rhetorical process of historicization. The research also shows that the issues of identity and legitimacy are more closely linked than previous research has suggested. In a way, rhetorical history serves strategic management as much as marketing. The porosity between the different audiences allows for a strong alignment between stakeholders, thus consolidating a competitive advantage that lies at the heart of Starbucks’ success, and which notably contributes to reinforcing its core value proposition (i.e. access to a “welcoming, safe and inclusive” third place) and its relational business model. Finally, the case shows that the mobilization of social memory assets does not necessarily lead to the use of nostalgic associations. In this case, for Starbucks, it is not a matter of cultivating memories of the “good old days” but of drawing inspiration from the past, of maintaining traditions to remain culturally relevant and of relying on these assets to project itself into the future.

Details

Journal of Historical Research in Marketing, vol. 14 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

Article
Publication date: 29 August 2008

Mary K. Foster, Barbara Bell Angus and Ryan Rahinel

The purpose of this paper is to investigate the intersection of learning theory and leadership development by developing a conceptual framework and applying it to an exemplar case.

2080

Abstract

Purpose

The purpose of this paper is to investigate the intersection of learning theory and leadership development by developing a conceptual framework and applying it to an exemplar case.

Design/methodology/approach

First, the conceptual framework was developed through extant literature in learning theory. Then, using a qualitative design, the researchers conducted telephone interviews with participants and past graduates of a leadership programme that had already been evaluated as successful from a behavioural and job performance perspective.

Findings

Current participants and past graduates of the leadership development programme were more likely to describe their learning experiences in terms of “all in the hall” comments versus “sage on the stage” comments. The researchers also found that human resource professionals were not taking “all in the hall” factors into consideration when making decisions on awarding contracts for leadership development programmes.

Research limitations/implications

Given that the paper examined only one case, further research in this area is needed to substantiate the findings. Interesting research opportunities exist at the intersections of two disparate bodies of scholarly knowledge.

Practical implications

The researchers suggest that more attention should be paid to learning principles in both the design of leadership development programmes and the decision criteria employed by those who are responsible for awarding contracts.

Originality/value

To the researchers' knowledge, this paper constitutes the first investigation of leadership development through a cognitive psychology lens.

Details

Leadership & Organization Development Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 1 December 1996

K.K. Klein, A.M. Walburger, Faminow, B. Larue, R. Romain and K. Foster

Examines the hog marketing system in Canada and the development of single‐desk hog marketing agencies, acting as central selling agencies, which have made an important…

1488

Abstract

Examines the hog marketing system in Canada and the development of single‐desk hog marketing agencies, acting as central selling agencies, which have made an important contribution in enhancing the pork supply chain. Reports the results of a 1995 survey, soliciting opinions from representatives of meat packers, provincial marketing agencies and producers across Canada, from which a framework was developed to evaluate the efficiency of five main areas: production and distribution; equitable distribution of rewards; growth in pork processing; investment opportunities; and degree of competition. Emphasizes the vulnerability of the Canadian pork sector to increased competition from producers in other countries, and stresses the need for Canada to develop an effective supply chain in order to maximize its potential in this sector.

Details

Supply Chain Management: An International Journal, vol. 1 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 15 October 2016

Alexa J. Lamm, Kevan W. Lamm, Mary T. Rodriguez and Courtney T. Owens

Individuals expected to offer leadership are often chosen based on their power position within the field of interest and specialization in the context area being addressed and not…

Abstract

Individuals expected to offer leadership are often chosen based on their power position within the field of interest and specialization in the context area being addressed and not on their leadership style. Leadership education curriculum often focuses on change as a product of leadership and leadership styles but places little emphasis on how the leadership styles of those chosen to lead change can influence the change process. In order to inform the development of curriculum targeting this aspect of leadership, research needs to be done to determine if leadership style impacts level of engagement in change. This research examined how transformational and transactional leadership styles impacted engagement in a national change process when 39 department chairs of universities across the United States were selected by the National Science Foundation to lead science, technology, engineering and math (STEM) educational reform at the undergraduate level. The findings revealed transformational leadership style positively predicted engagement in change and transactional leadership style negatively predicted engagement in change. While the small sample size makes the findings exploratory in nature and should be used with caution, they imply leadership education curriculum should include lessons on the impact these two styles have on engagement in change since there were statistically significant differences.

Details

Journal of Leadership Education, vol. 15 no. 4
Type: Research Article
ISSN: 1552-9045

Article
Publication date: 3 October 2016

M. Reza Hosseini, Nicholas Chileshe, Bassam Baroudi, Jian Zuo and Anthony Mills

Deploying hybrid construction project teams (HCPTs) in which the common pattern of interactions is a blend of face-to-face and virtual communications has been increasingly gaining…

Abstract

Purpose

Deploying hybrid construction project teams (HCPTs) in which the common pattern of interactions is a blend of face-to-face and virtual communications has been increasingly gaining momentum in the construction context. Evidence has demonstrated that effectiveness of HCPTs is affected by a perceived level of virtuality, i.e. the perception of distance and boundaries between members where teams shift towards working virtually as opposed to purely collocated teams. This study aims to provide an integrated model of the factors affecting perceived virtuality in HCPTs, to address the conspicuous absence of studies on virtuality in the construction context.

Design/methodology/approach

An a priori list of factors extracted from existing literature on virtuality was subjected to the scrutiny of 17 experts with experiences of working in HCPTs through semi-structured interviews. Nvivo 10 was deployed for analysing the interview transcripts.

Findings

The findings outline the factors affecting virtuality in HCPTs and map the patterns of their associations as an integrated model. This leads to discovering a number of novel factors, which exert moderating impacts upon perceived virtuality in HCPTs.

Practical implications

The findings assist managers and practitioners dealing with any form of HCPTs (including building information modelling-based networks and distributed design teams) in identifying the variables manipulating the effectiveness of their teams. This enables them of designing more effective team arrangements.

Originality/value

As the first empirical study on virtuality in the construction context, this paper contributes to the sphere by conceptualising and contextualising the concept of virtuality in the construction industry. The study presents a new typology for the factors affecting perceived virtuality by categorising them into predictors and moderators.

Details

Construction Innovation, vol. 16 no. 4
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 17 June 2024

Arushi Bathla, Ginni Chawla, Mahrane Hofaidhllaoui and Marina Dabic

Applying critical analysis as the methodological framework for assessing the literature, the review seeks to present a summary and evaluation of the existing body of knowledge…

Abstract

Purpose

Applying critical analysis as the methodological framework for assessing the literature, the review seeks to present a summary and evaluation of the existing body of knowledge. This approach helps to establish the basis for developing forthcoming recommendations.

Design/methodology/approach

The articles were selected through a Systematic Literature Review following the PRISMA guidelines, and utilising Scopus, Web of Science, Science Direct, and the Education Resources Information Center database. Field taxonomy is presented based on the outcomes.

Findings

Through a critical review, we offer narrative arguments that document the shortcomings in the existing literature by scrutinising study designs and highlighting suboptimal approaches. Finally, we issue a call to action for future research, envisioning its potential to reorient and reconstruct the field while enhancing the quality of future studies. This proactive stance aims to foster the development of more competent and insightful perspectives, theories, and policy recommendations within design thinking in management education and training.

Practical implications

The research in this field holds significant potential for providing valuable practical and policy insights, contingent upon the rigorous and thorough execution of studies.

Originality/value

This article presents a robust critical review of 57 state-of-the-art articles investigating design thinking in the context of management education and training.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 September 1994

Barbara J. Orser and M.K. Foster

Investigates the lending needs of the self‐employed and of micro‐basedbusinesses. Describes the lack of coherence between the evaluativecriteria used in traditional lending models…

1314

Abstract

Investigates the lending needs of the self‐employed and of micro‐based businesses. Describes the lack of coherence between the evaluative criteria used in traditional lending models and the needs of business owners. Findings suggest that the standard “5 C” model for assessing the viability of loan applications does not meet the needs of the present business environment. Women business owners may be at a disadvantage when applying for a business loan as the supposedly “objective” criteria are applied in a “subjective” manner to the detriment of female entrepreneurs. Presents information on the characteristics of micro‐loan programmes and proposes a market approach to micro‐loan practices that is better adapted to changing finance opportunities.

Details

Women in Management Review, vol. 9 no. 5
Type: Research Article
ISSN: 0964-9425

Keywords

Article
Publication date: 14 December 2017

M. Reza Hosseini, Petra Bosch-Sijtsema, Mehrdad Arashpour, Nicholas Chileshe and Christoph Merschbrock

The “virtuality” of a team collaborative interaction is the extent to which it is accomplished in the same place, in fully distributed virtual teams, or in a hybrid combination of…

1042

Abstract

Purpose

The “virtuality” of a team collaborative interaction is the extent to which it is accomplished in the same place, in fully distributed virtual teams, or in a hybrid combination of the two. However, existence, strength and process of potential association between virtuality and effectiveness in construction project teams have remained elusive. This paper aims to address this gap in the literature.

Design/methodology/approach

In this study, a conceptual model demonstrating the association between virtuality and effectiveness of teams was developed through integrating the input-process-output (IPO) model and the “Big Five” theory. This conceptual model was contextualised for the construction industry drawing upon conducting 17 semi-structured interviews with hybrid team experts.

Findings

The findings provide the first model mapping the associations between virtuality and dimensions of team effectiveness for the construction context.

Practical implications

The discovered patterns of associations between virtuality and dimensions of effectiveness for hybrid construction project teams (HCPTs) will assist managers in designing and running more effective teams. In addition, the findings help construction practitioners better understand how virtuality influence the performance and satisfaction of team members in HCPTs. The present study concludes with outlining a set of recommendations based on the findings of the study.

Originality/value

As the first study in its kind, the present study offers a new insight into the concept and impacts of virtuality for construction teams and provides instructions and guidelines for designing and maintaining the effectiveness of such teams on construction projects.

Details

Construction Innovation, vol. 18 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

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