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In this chapter, I propose an integrative framework for theorizing and empiricizing about talent management, based on the notion of “talent philosophies.” I believe that current debates about whether talent management should be inclusive or exclusive create the risk that our field will become fragmented, thereby undermining its social-scientific legitimacy. Nonetheless, this debate is absolutely correct in identifying the tensions between inclusive and exclusive approaches to talent management as a phenomenon. This, however, creates issues for talent management as a construct for scientific inquiry, as we need clear definitions and measures to create a cumulative body of research as a community. I propose that the solution lies in an expansion of our vocabulary as talent management researchers and identify four constructs that can help us structure and categorize our collective work: giftedness, talent, potential, and strength. Each of these constructs map logically onto different talent philosophies and talent management practices. In establishing “unity in diversity,” I believe talent management could finally make the transition into a more mature field of academic inquiry – although clearly phenomenon driven – characterized in equal parts by construct clarity, rigor, and relevance.

The paper aims to provide an overview of the rationale for qualitative research in management accounting. It discusses how qualitative research could serve the development of theory, and provides guiding principles for qualitative investigation. It also seeks to identify common problems in qualitative studies and lays out avenues for further qualitative inquiry.

The paper relies on critical reflection and deductive logic in its discussion, drawing on a wide range of theoretical pronouncements and methodological literature, as well as on some illustrative field studies in management accounting.

The paper opens a broad panorama: it emphasizes field research as a necessary counterweight to textbook appreciations of management accounting, to idealized economic models and to consultancy‐oriented agenda. It identifies how field research serves theory development in different ways, providing a set of practical principles which assist qualitative efforts. The paper also specifies pitfalls in qualitative studies and shows areas where the future potential of qualitative investigations can be focused.

This is a paper that motivates the “qualitative” management accounting scholar. But it also assists in a pragmatic way the qualitatively oriented management accounting scholar – especially someone with little prior experience in empirical fieldwork and in the theoretical interpretation of qualitative data.

The paper provides a source of inspiration, an instructive reflection and a practical guide for the qualitatively oriented, but still somewhat hesitant, management accounting scholar.

This paper aims to improve the understanding of competence management in innovative small and medium-sized enterprises (SMEs) through a multilevel approach.

This paper adopts a three-part structure to propose a conceptual and theoretical framework. It first explores the full scope of multilevel approaches to human resource management research, both in theory and in practice. It then reviews the literature on competence management in innovative SMEs, before demonstrating that the topic is a multilevel phenomenon. Finally, it reflects on the research and methodology implications, identifies limitations and provides suggestions for future research.

This literature review shows that competence management in innovative SMEs is a multilevel phenomenon. It outlines the research and methodology implications, identifies limitations and suggests future research directions.

The overarching contribution is to offer a literature review and a research agenda for a multilevel approach to competence management in the development of innovative SMEs.

Most research issues in strategic management are essentially problem focused. To one extent or another, these problems often span levels of analysis, may align with different performance metrics, and likely hold different implications from various theoretical perspectives. Despite these variations, research has generally approached questions by taking a single perspective or by contrasting one perspective with a single alternative rather than exploring integrative implications. As such, very few efforts have sought to consider the performance implications of using combined, integrated, or multi-level perspectives. Given this reality, what actually constitutes “good” performance, how performance is effectively measured, and how performance measures align with different perspectives remain thorny problems in strategic management research. This paper discusses potential extensions by which strategic management research and theory might begin to address these conflicts. We first consider the multi-level nature of strategic management phenomena, focusing in particular on competitive advantage and value creation as core concepts. We next present three approaches in which strategic management theories tend to link levels of analysis (transaction, management, and atmosphere). We then examine the implications arising from these multi-level approaches and conclude with suggestions for future research.

The purpose of this paper is to show how stages of growth models have been applied to a number of organizational phenomena in management research. One class of models consists of maturity models for IT outsourcing relationships. There is a need for an improved theoretical foundation for stage models.

Based on a literature review of theory research as well as stage research, a stage of growth theory is proposed in this paper. Also, a procedure for stages of growth modeling is suggested.

A theoretical foundation for stages of growth models enables trust worthier modeling.

Future research modeling organizational phenomena can follow the suggested modeling procedure. This paper can be used in teaching by discussing industrial management phenomena along stages of growth by applying dominant problems and benchmark variables.

In strategy work, this paper helps in providing a framework for assessing current stage as well as determining future strategic direction for an industrial organization.

Theory development in this paper includes four important propositions on which this theory is based.

This paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is “one-size-fits-all” earning management approach which can be widespread applied among nations and whether the Egyptian context affects managers’ trade-off between three different earnings management approaches: accounting, operational and investment.

The paper adopts interpretive approach and analyses data from official documents and 34 interviews with company executives; financial analysts; external auditors; and Stock Exchange regulators to inform our understanding of the influence of the Egyptian context on the trade-off between earnings management approaches.

The results show that there is no application for “one-size-fits-all” earning management approach; unlike the developed cultures, where R&D expenses and overproduction are extensively used for boosting profits, in Egyptian context they are not valid tools. The findings indicate that the Egyptian political and economic context remarkably affect managers trade-off earnings management approaches, leading executives to prefer operational manipulation compared with others.

This paper extends but adds to the literature by shedding light on the different implications of earning management theories based on the variation in the political, economic and operational contexts of firms; identifying that operational cash flows matter more to managers than accounting profits; focusing on the fact that managers differentiate and compare between three various earning management approaches: accounting techniques, investment activities and operational activities; and showing that changes in political and economic Egyptian context makes operational manipulation favorable to be adopted compared with others. It also overcomes the criticism of New Institutional Sociology Theory.

The purpose of this paper is to find out whether corporate diversification provides a favourable environment for earnings management (agency conflicts hypothesis) or whether it mitigates this phenomenon (earnings volatility hypothesis).

Based on a sample of US firms and making an explicit distinction between industrial and geographic diversification, univariate and multivariate analyses are used to test whether firm diversification has an impact on earnings management.

Results show that the average diversified firm in the sample has somewhat more earnings management problems than a similarly constructed portfolio of stand‐alone firms chosen to approximate the segments of the conglomerate. Consistent with the agency conflicts hypothesis, the authors find that geographic diversification increases earnings management whereas industrial diversification decreases it, consistent with earnings volatility hypothesis. Moreover, industrial and geographic diversification combined reinforce this phenomenon. These findings are consistent with the view that the costs of geographic diversification outweigh the benefits.

The paper makes an important contribution to the accounting literature by providing new and significantly different evidence on the relative roles of corporate diversification in the earnings management. By linking two streams of research, earnings management and corporate diversification, one is taken into the unexplored area of the sources of the difference in earnings management between diversified and focussed firms. More specifically, this study provides evidence that earnings management is more intensively practiced in geographically diversified firms and even more so in firms that are both industrially and geographically diversified.

Development of theory remains an essential step in the evolution of supply chain management as an integrative business discipline. Supply chain research often involves phenomena possessing complex behavioral dimensions at both the individual and organizational levels. Such complexity can require the utilization of holistic and inductive approaches in order to more fully understand the behaviors associated with the phenomena. This paper aims to provide a step‐by‐step guide intended to increase researchers' understanding of the use of grounded theory (GT) methodology in supply chain contexts.

The paper argues for GT as an appropriate method for studying emerging supply chain phenomena using an inductive, holistic approach.

GT is positioned in a holistic framework of research methodologies. Next a step‐by‐step explanation of the grounded theory process is offered, illustrated by examples from the authors' own research.

This paper links the complex “system of systems” nature characteristic of supply chains to the need for a holistic research approach such as grounded theory. It also provides a guide for researchers, reviewers, and editors to judge sound GT. Moreover, from a practical perspective, the in‐vivo nature of GT provides recognizable solutions to managerial problems.

Emerging technologies are capable of enhancing organizational- and individual-level outcomes. The organizational behavior (OB) field is beginning to pursue opportunities for researching emerging technologies. This study aims to describe a framework consisting of white, black and grey boxes to demonstrate the tight coupling of phenomena and paradigms in the field and discusses deconstructing OB’s white box to encourage data-driven phenomena to coexist in the spatial framework.

A scoping literature review was conducted to offer a preliminary assessment of technology-oriented research currently occurring in OB.

The literature search revealed two findings. First, the number of published papers on emerging technologies in top management journals has been increasing at a steady pace. Second, various theoretical perspectives at the micro- and macro- organizational level have been used so far for conducting technology-oriented research.

By conducting a scoping review of emerging technologies research in OB literature, this paper reveals a conceptual black box relating to technology-oriented research. The essay advocates for loosening OB’s tightly coupled white box to incorporate emerging technologies both as a phenomenon and as data analytical techniques.

The paper suggests that traditional descriptive approaches to Personnel Management do not successfully answer the question ‘what is Personnel Management?’, nor do they explain the way in which it actually exists in work organizations. A framework for analysis is proposed, looking at work organizations from the perspective of the Personnel Manager; it is suggested that this framework may help to answer some of these questions, provide a means of exploring the phenomenon of Personnel Management and also of studying it as a subject and a meeting point of disciplines.